Comprehensive Annual
Financial Report
for the Fiscal Year Ended
June 30, 2003 
This report consists of three parts: introductory section including
this transmittal letter; financial section including
financial
statements, schedules of additional information,
notes,
management's discussion and analysis and the
independent
auditor's report; and statistical section including
tables of
unaudited data depicting the financial history
of the District for the
past ten years.
- Letter of Transmittal
- School Board
- Organizational Chart
- Certificate of Achievement
- Certificate of Excellence
- Independent Auditor's Report
- Management's Discussion and Analysis
- Basic Financial Statements
- Government-wide Financial Statements
- Statement of Net Assets
- Statement of Activities
- Fund Financial Statements
- Balance Sheet - Governmental Funds
- Statement of Revenues, Expenditures and Changes
in Fund Balances - Governmental Funds
- Reconciliation of the Statement of Revenues, Expenditures
and Changes in Fund Balances of Governmental
Funds to Statement of Activities
- Statement of Revenues, Expenditures and Changes
in Fund Balances Budget (Non-GAAP Basis)
and Actual - General Fund
- Schedule of Revenues, Expenditures, and Changes
in Fund Balance Budget (Non-GAAP Basis)
and Actual - State and Federal Grants
Special Revenue Fund
- Comparative Statements of Net Assets - Proprietary
Fund
- Comparative Statements of Revenues, Expenses and
Changes in Net Assets - Proprietary Fund
- Comparative Statements of Cash Flows - Proprietary
Fund
- Notes to Financial Statements
Combining and Individual Fund Statements and Schedules
- State and Federal Grants Fund
- Food Service Fund
- Student
Activity Fund
- General Governmental Expenditures by Function-Last Ten Fiscal
Years
- General Governmental Revenues by Source-Last
Ten Fiscal Years
- Property Tax Levies and
Collections-Last Ten Fiscal Years
- Assessed
and Actual Value of Taxable Property-Last
Ten Fiscal Years
- Property Tax Rates and
Tax Levies-Direct and Overlapping Governments-Service
Funds-Last Ten Fiscal Years
- Ratio of
Net General Bonded
Debt to Assessed Value and Net
Bonded Debt Per Capita and Per Student-Last
Ten Fiscal Years
- Computation of Direct and
Overlapping Debt, and Legal Debt Margin
- Ratio
of Annual Debt Service Expenditures for General
Bonded Debt to Total General Governmental
Expenditures-Last Ten Fiscal Years
- Demographic
Statistics-Last Ten Fiscal Years; Commercial
and Residential Construction Activity-Last
Ten Fiscal Years
- Principal Taxpayers;
Average General Governmental Expenditures
Per Pupil-Last Ten
Fiscal Years
- Average Daily Membership
as Compared to Assessed
Valuation Showing Assessed
Valuation Support Per Student-Last Ten
Fiscal Years
- Average Daily Membership With
Percentage Increase (Decrease) Over Prior
Year-Last Ten Fiscal Years
- Schedule of
Insurance in Force
- Authorized Positions
by Category-General Operations-Last Three
Fiscal Years
- Miscellaneous Statistics
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