JEFFERSON PARISH - Louisiana

JEFFERSONPARISH

PUBLICSCHOOLSYST

C o m p reh en sive A n n u a l

F in a n cia l R ep o rt

F IS C A L Y EA R E N D E D JU N E 3 0 , 2 0 03

Prepared By

B usiness S ervices D epartm ent

50 1 M A N H A TTA N B O U LEVA R D

H A RV EY, LO U IS IA N A 70058-4495

JEFFERSO N PA R IS H PU B LIC SC HO O L SY STEM

C O M PREHENSIV E AN NUA L FINA NC IA L R EPO RT

YEA R ENDED JUNE 30,2003

TA BLE O F CO NTENTS

NTRO DUCTO RY SECTIO N

Transm ittalLetter

OrganizationalChart

SchoolBoard and A dm inistrative O ff

icials

A SBO Certif

icate ofExcellence in FinancialReporting

G FO A Certif

icate in A chievem entforExcellence in FinancialRe

p orting

1

xi

xii

xiii

xiv

FINA NCIA L SECTIO N

Statem ent

Page

IndependentA uditors'Re

p ort

1

M anagement'sDiscussion a

n d Analysis(M D&A)

3

Basic FinancialStatem ents

Government-wideFina

n cialStatements(GW FS)

A

B

Statem entofN etA ssets

Statem entofA ctivities

11

12

Fund FinancialStatements(FFS)

C

D

G over

n m ent

a lFunds:

B alance Sheet

Reconciliation ofthe G overnm entalFu

n dsBala

n ce Sheet

to the Statem entofN etA ssets

St

a tem entofRevenues,Expenditures,and Changes in Fund Balances

R econciliation ofthe G overnm e

n talFunds- St

a tem entofRevenues,

Expenditures,and Cha

n gesin Fund Balancesto Statem entofActivities

Statem entofRevenues,Expendituresa

n d Cha

n gesin Fu

n d Balance -

14

16

17

18

Budget(Non-GAAP Basis)andActual:

G -1

G -2

H

I

J

K

G eneralFund

Title I

Propriet

a ry Fu

n ds:

Statem e

n tofN etA ssets

St

a tem entofRevenues,Expenses,and Changes in N etA ssets

SchoolLunch Enterprise Fund

St

a tem entofCash Flow s-SchoolLunch Enter

pr

i se Fu

n d

Fiduciary Fu

n d:

St

a tem entofFiduciar

y N etA ssets

N otesto Basic FinancialSt

a tem ents

19

20

21

22

23

24

25

TA BLE O F CO NTENTS,CO NTINUED

SUPPLEM ENTA L INFO RM ATIO N

Com bining and IndividualFund FinancialStatem ents and Schedules

G eneralFund

Schedule ofRevenuesCom pared to Budget

(Non-GAAP Budgetary Basis)

Schedule ofExpenditures Com pared to Budget

(Non-GAAP Budgetary Basis)

Non-M ajorGovernment

alFundDescriptions

CombiningNon-M ajorGovernm entalFu

n ds

Com bining Balance Sheet

Com bining Balance Sheet- SpecialRevenue

Com bining B alance Sheet- D ebtService

Com bining St

a tem entofRevenues,Expendituresand

Changesin Fund Balances

Com bining St

a tem ent- SpecialRevenue

Com bining St

a tem ent- D ebtSer

v ice

SpecialRevenue Funds

Schedule ofRevenues,Expe

n dit

u res,and Changesin Fund Balances -

Budget(Non-GAAP Budgetary Basis)and Actual

A dultEducation Fund

Com m unity Education Fu

nd

A gency Funds

D escription ofFunds

Com bining St

a tem entofChangesin N etA ssets

D escription ofO ther Supplem entalInform ation

Schedule ofTransfers and Com pone

n tU nitTransfe

rs

Schedule ofCom pensation Paid to SchoolBoard M em bers

69

70

71

72

74

75

77

STATISTICA L SECTIO N

(Unaudited)

Table

Government-wideInformation:

G over

n m ent-w ide Expensesby ftm etion - LastTen FiscalY ears

G overnm ent-w ide Revenues- LastTen FiscalYears

FundInformation:

GeneralGover

n m entalExpendituresby Functio

n -LastTen FiscalYea

rs

G eneralG over

n m entalRevenuesby Source -LastTen FiscalY ears

Property Tax Leviesand Collections-LastTen FiscalYea

rs

A ssessed Taxable Value by Type ofProperty -LastTe

n

FiscalY ea

rs

Property Tax Rates-A llDirectand O verlapping G ovem rne

n ts

(Per$100 ofAssessedValue)-LastTen FiscalYears

Ratio ofN etG eneralBonded D ebtto A ssessed V alue and

N etBonded D ebtperCapita -LastTe

n FiscalY ears

Com putation ofLegalD ebtM argin

Com putation ofD irectand Overlapping D ebt

Ratio ofAnnualD ebtService forG ene

r alBonded D ebt

to Tot

a lG ene

r alExpenditures -LastTe

n FiscalY ea

rs

D em ographic St

a tistics-LastTen FiscalY ea

rs

Property V alue and Construction - LastTen FiscalY ears

PrincipalTaxpayers

M iscellaneousInform ation

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