Mount Pleasant Central School District, New York
Mount Pleasant Central School District, New York Financial Statements and Supplementary Information Year Ended June 30, 2013
] Mount Pleasant Central School District, New York Table of Contents Page No.
1
J
Independent Auditors' Report
1
Management's Discussion and Analysis
3
Basic Financial Statements District~Wide Financial Statements Statement of Net Position Statement of Activities Fund Financial Statements Balance Sheet ~ Governmental Funds Reconciliation of the Governmental Funds Balance Sheet to the ยท Statement of Net Position 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 the Statement of Activities Statement of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - General and Special Aid Funds Statement of Assets and Liabilities - Fiduciary Fund Notes to Financial Statements Required Supplementary Information Other Post Employment Benefits Schedule of Funding Progress- Last Three Fiscal Years
10 11
12 14 15 17
18 20 21 42
Combining and Individual Fund Financial Statements and Schedules Major Governmental Funds General Fund Comparative Balance Sheet Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual Schedule of Revenues Compared to Budget Schedule of Expenditures and Other Financing Uses Compared to Budget Capital Projects Fund Comparative Balance Sheet Comparative Statement of Revenues, Expenditures and Changes in Fund Balance Project-Length Schedule Special Aid Fund Comparative Balance Sheet Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual Non-Major Governmental Funds Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balances School Lunch Fund Comparative Balance Sheet Comparative Statement of Revenues, Expenditures and Changes in Fund Balance
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] Mount Pleasant Central School District, New York Table of Contents Page No.
1
J
Independent Auditors' Report
1
Management's Discussion and Analysis
3
Basic Financial Statements District~Wide Financial Statements Statement of Net Position Statement of Activities Fund Financial Statements Balance Sheet ~ Governmental Funds Reconciliation of the Governmental Funds Balance Sheet to the ยท Statement of Net Position 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 the Statement of Activities Statement of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - General and Special Aid Funds Statement of Assets and Liabilities - Fiduciary Fund Notes to Financial Statements Required Supplementary Information Other Post Employment Benefits Schedule of Funding Progress- Last Three Fiscal Years
10 11
12 14 15 17
18 20 21 42
Combining and Individual Fund Financial Statements and Schedules Major Governmental Funds General Fund Comparative Balance Sheet Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual Schedule of Revenues Compared to Budget Schedule of Expenditures and Other Financing Uses Compared to Budget Capital Projects Fund Comparative Balance Sheet Comparative Statement of Revenues, Expenditures and Changes in Fund Balance Project-Length Schedule Special Aid Fund Comparative Balance Sheet Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual Non-Major Governmental Funds Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balances School Lunch Fund Comparative Balance Sheet Comparative Statement of Revenues, Expenditures and Changes in Fund Balance
43 44 46
48 52
53 54 56
57 59
60 61 62
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