Comprehensive Annual Financial Report Ending June 2011

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FAYETTE COUNTY BOARD OF EDUCATION Fayetteville, Georgia COMPREHENSIVE ANNUAL FINANCIAL REPORT Fiscal Year ended June 30, 2011 Prepared by Laura Brock, Department of Finance/Comptroller and Fayette County Board of Education Finance Department 210 Stonewall Avenue West Fayetteville, Georgia 30214
Table of Contents INTRODUCTORY SECTION (Unaudited) Letter of Transmittal GFOA Certificate of Achievement Organizational Chart Listing of Principal Officials FINANCIAL SECTION Independent Auditor's Report Management's Discussion and Analysis (Unaudited) Basic Financial Statements: System-wide Financial Statements Statement of Net Assets Statement of Activities Fayette County Board of Education TABLE OF CONTENTS Fund Financial Statements Governmental Funds Balance Sheet Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets Statement of Revenues, Expenditures, and Changes in Fund Balances Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances With the System-Wide Statement of Activities Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual (Non-GAAP Basis)- General Fund Proprietary Funds Statement of Net Assets Statement of Revenues, Expenses, and Changes in Net Assets Statement of Cash Flows Fiduciary Funds Statement of Fiduciary Net Assets Statement of Changes in Fiduciary Net Assets Page 3 9 10 12 15 17 34 35 36 37 38 39 40 41 42 43 44 45
Page 1: FAYETTE COUNTY BOARD OF EDUCATION F
Page 5 and 6: STATISTICAL SECTION (unaudited) Fay
Page 7 and 8: INTRODUCTORY SECTION
Page 9 and 10: Dr. Jeff Bearden Superintendent Dec
Page 11 and 12: As with most of Georgia and the nat
Page 14 and 15: (fhis page intentionally left blank
Page 16 and 17: Purchasing Agent Co ordinator I nte
Page 18 and 19: Fayette County Board of Education L
Page 20 and 21: (fhis page intentionally left blank
Page 22 and 23: Accounting principles generally acc
Page 24 and 25: Fayette County Board of Education M
Page 28: Fayette County Board of Education M
Page 37 and 38: Requests for Information Fayette Co
Page 39 and 40: Basic Financial Statements 33
Page 42: Fayette County Board of Education B
Page 45: Fayette County Board of Education R
Page 48 and 49: Revenues Local and other funds Tota
Page 50 and 51: ASSETS Cash Investments Total asset
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(This page intentionally left blank
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Fayette County Board of Education N
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NOTE I- LONG-TERM DEBT General Obli
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Combining Statements and Schedules
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Revenues Fayette County Board of Ed
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Drug Free Tide II $ - $ - 7,453 381
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ASSETS Cash Investments Due from ot
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Fayette County Board of Education T
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Revenues Local and other funds Tota
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Fayette County Board of Education A
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ADDITIONAL FINANCIAL INFORMATION 10
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Expenditures Operating costs Salari
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STATISTICAL SECTION This part of th
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2007 2006 2005 2004 2003 $ 141,200,
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2007 2006 2005 2004 2003 (B) $ 139,
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Fiscal Year 2007 2006 2005 2004 200
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Overlapping Governments City of Cit
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Collections in Total Collections to
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Special Purpose Local Option Other
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2011 $ 2010 2009 2008 2007 2006 200
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Governmental Unit Debt repaid with
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2007 2006 2005 2004 2003 2002 $ 465
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Page 145 and 146:
2006 70,860 675 519 52,725 450 358
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2006 94,179 800 469 94,179 800 732
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2006 2005 2004 2003 2002 139,581 13
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2006 2005 2004 2003 2002 2001 102 9
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2007 2006 2005 2004 2003 2002 337,3
Page 155 and 156:
Sources: Note 1: Note 2: Fayette Co
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Comprehensive Annual Financial Report Ending June 2011

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