Date Revised 7/03

OUTLINE FOR COMPREHENSIVE ANNUAL FINANCIAL REPORT
INTRODUCTORY SECTION

Letter of Transmittal
Organizational Chart
Roster of Officials
Consultants and Advisors

FINANCIAL SECTION

Independent Auditor's Report

Required Supplementary Information - Part I

Management's Discussion and Analysis

Basic Financial Statements

A. District-wide Financial Statements: [Revised 7/03]

A-1	Statement of Net Assets
A-2	Statement of Activities

B. Fund Financial Statements:

Governmental Funds: [Revised 7/03]


B-1	Balance Sheet
B-2	Statement of Revenues, Expenditures, and Changes in Fund Balance
B-3	Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities

Proprietary Funds:


B-4	Statement of Net Assets
B-5	Statement of Revenues, Expenses, and Changes in Fund Net Assets
B-6	Statement of Cash Flows

Fiduciary Funds:


B-7	Statement of Fiduciary Net Assets
B-8	Statement of Changes in Fiduciary Net Assets

Notes to the Financial Statements

Required Supplementary Information - Part II

C. Budgetary Comparison Schedules: [Revised 7/03]

C-1	Budgetary Comparison Schedule – General Fund
C-1a	Combining Budgetary Comparison Schedule - General Fund (If Applicable)
C-2	Budgetary Comparison Schedule – Special Revenue Fund

Notes to Required Supplementary Information

C-3	Budget-to-GAAP Reconciliation [Revised 7/03]

Other Supplementary Information

D. School Level Schedules: [Revised 7/03] (If Applicable)

D-1	Combining Balance Sheet
D-2	Blended Resource Fund – Schedule of Expenditures Allocated by Resource Type - Actual
D-3	Blended Resource Fund – Schedule of Blended Expenditures – Budget and Actual

E. Special Revenue Fund: [Revised 7/03]

E-1	Combining Schedule of Revenues and Expenditures Special Revenue Fund – Budgetary Basis
E-2	Demonstrably Effective Program Aid Schedule of Expenditures – Budgetary Basis
E-3	Early Childhood Program Aid Schedule of Expenditures – Budgetary Basis
E-4	Distance Learning Network Aid Schedule of Expenditures – Budgetary Basis
E-5	Instructional Supplement Aid Schedule of Expenditures – Budgetary Basis

F. Capital Projects Fund: [Revised Exhibit #s 6/02]

F-1	Summary Schedule of Project Expenditures

G. Proprietary Funds: [Revised Exhibit #s 6/02]

Enterprise Fund:


G-1	Combining Statement of Net Assets
G-2	Combining Statement of Revenues, Expenses and Changes in Fund Net Assets
G-3	Combining Statement of Cash Flows

Internal Service Fund:

G-4	Combining Statement of Net Assets
G-5	Combining Statement of Revenues, Expense and Changes in Fund Net Assets
G-6	Combining Statement of Cash Flows

H. Fiduciary Fund: [Revised Exhibit #s 6/02]

H-1	Combining Statement of Fiduciary Net Assets
H-2	Combining Statement of Changes in Fiduciary Net Assets
H-3	Student Activity Agency Fund Schedule of Receipts and Disbursements
H-4	Payroll Agency Fund Schedule of Receipts and Disbursements

I. Long-Term Debt: [Revised Exhibit #s 6/02]

I-1	Schedule of Serial Bonds
I-2	Schedule of Obligations Under Capital Leases
I-3	Debt Service Fund Budgetary Comparison Schedule

STATISTICAL SECTION (Unaudited)

J-1	Governmental Fund Expenditures by Function
J-1a	Schedule of Allowable Maintenance Expenditures by School Facility
J-2	Governmental Fund Revenues by Source
J-3	Municipal Property Tax Levies and Collections
J-4	Assessed and Estimated Actual Value of Taxable Property
J-5	Property Tax Rates – Direct and Overlapping Governments
J-6	Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita
J-7	Computation of Legal Debt Margin
J-8	Computation of Direct and Overlapping Bonded Debt
J-9	Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total Governmental Fund Expenditures
J-10	Demographic Statistics
J-11	Schedule of Principal Taxpayers*
J-12	Attendance Data
J-13	Insurance Schedule
J-14	Miscellaneous Statistics
J-15	General Fund Other Local Revenue by Source

* Private citizens should be listed as individual taxpayer 1, individual taxpayer 2, etc.

SINGLE AUDIT SECTION

K-1	Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards
K-2	Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133 and New Jersey OMB Circular Letter 98-07
K-3	Schedule of Expenditures of Federal Awards, Schedule A
K-4	Schedule of Expenditures of State Financial Assistance, Schedule B
K-5	Notes to the Schedules of Awards and Financial Assistance
K-6	Schedule of Findings and Questioned Costs
K-7	Summary Schedule of Prior Audit Findings