FY 2005-2006 Budget
Comprehensive Annual Financial Report for the Fiscal Year Ended June
30, 2006
The 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.
Or download by section:
- Letter of Transmittal
- Anchorage 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
- Reconciliation of the Balance Sheet Governmental Funds to the Statement of Net Assets
- 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 Balance Budget (Non-GAAP Basis) and Actual - General Fund
- Statement of Revenues - Expenditures. and Changes in Fund Balance Budget (Non-GAAP Basis) and Actual - State and Federal Grants Special Revenue Fund
- Statement of Net Assets - Proprietary Fund
- Statement of Revenues, Expenses and Changes in Net Assets - Proprietary Fund
- Statement of Cash Flows - Proprietary Fund
- Notes to the Basic Financial Statements
- Combining and Individual Fund Statements and Schedules:
- General Fund:
- Balance Sheet
- Schedule of Revenues, Expenditures, and Changes in Fund Balance - GAAP Basis
- Schedule of Expenditures - GAAP Basis
- Schedule of Expenditures - Budget (Non-GAAP Basis) and Actual
- Schedule of Expenditures by Function, Activity, and Object - GAAP Basis
- Special Revenue Funds:
- State and Federal Grants Fund:
- Balance Sheet
- Schedule of Revenues, Expenditures and Changes in Fund Balance - GAAP Basis
- Schedule of Expenditures - GAAP Basis
- Schedule of Expenditures, Budget (Non-GAAP Basis) and Actual
- Schedule of Expenditures by Function, Activity, and Object - GAAP Basis
- Combining Balance Sheet - Nonmajor Governmental Funds
- Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds
- Food Service Fund:
- Balance Sheet
- Schedule of Revenues, Expenditures, and Changes in Fund Balance - GAAP Basis
- Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP Basis) and Actual
- Schedule of Expenditures by Function, Activity, and Object - GAAP Basis
- Student Activity Fund:
- Balance Sheet - By Account
- Schedule of Revenues, Expenditures, and Changes in Fund Balance - By Account
- Balance Sheet - Decentralized Activities - By Department
- Schedule of Revenues, Expenditures, and Changes in Fund Balance - Decentralized Activities - By Department
- Balance Sheet - Centralized Activities - By Department
- Schedule of Revenues, Expenditures, and Changes in Fund Balance - Centralized Activities - By Department
- Debt Service Fund:
- Balance Sheet
- Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget (GAAP Basis) and Actual
- Capital Projects Fund:
- Balance Sheet
- Schedule of Revenues, Expenditures, and Changes in Fund Balance - GAAP Basis
- Project-Length Schedule of Construction Projects
- Schedule of Expenditures - Project Authorization and Actual - GAAP Basis
- Capital Assets Used in the Operation of Governmental Funds:
- Schedule of Capital Assets by Source
- Schedule of Capital Assets by Function and Activity
- Schedule of Changes in Capital Assets by Function and Activity
- Statement of Net Assets - Last Five Years
- Statement of Activities and Change in Net Assets - Last Five Years
- Fund Balance. Governmental Funds - Last Five Years
- Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds - Last Five Years
- Government-wide Expenses by Function
- Government-wide Revenues by Function
- General Expenditures by Function - Last Ten Fiscal Years
- General Revenues by Source - 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
- Property Tax Payers - Current Year and Nine Years Ago
- Property Tax Levies and Collections - 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 Expenditures - Last Ten Fiscal Years
- Demographic Statistics - Last Ten Fiscal Years
- Principal Employers
- Commercial and Residential Construction Activity - Last Ten Fiscal Years
- Average General 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
- Authorized Positions by Category - General Operations - Last Three Fiscal Years
- Average Daily Membership With Percentage Increase (Decrease) Over Prior Year - Last Ten Fiscal Years
- Facility Utilization
- School Buildings
- Miscellaneous Statistics
- Schedule of Insurance in Force
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