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Basic Financial Statements

First page of the PDF file: Letchworth-RA-231

Document Highlights Include but are not limited to:

  • Independent Auditors' Report 1 - 3
  • Management's Discussion and Analysis (Unaudited) 4 - 13
  • Basic Financial Statements: Statement of Net Position 14 Statement of Activities and Changes in Net Position 15
  • Balance Sheet - Governmental Funds 16
  • Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds 17
  • Reconciliation of Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to Statement of Activities 18
  • Statement of Fiduciary Net Position and Statement of Changes in Fiduciary Net Position 19
  • Notes to the Basic Financial Statements: 20 - 50
  • Required Supplementary Information: Schedule of Changes in District's Total OPEB Liability and Related Ratio 51
  • Schedule of the District's Proportionate Share of the Net Pension Liability 52
  • Schedule of District Contributions 53
  • Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget (Non-GAAP Basis) and Actual - General Fund 54 - 55
  • Supplementary Information: Schedule of Change from Adopted Budget to Final Budget and Real Property Tax Limit - General Fund 56
  • Schedule of Capital Projects Fund - Project Expenditures and Financing Resources 57
  • Combining Balance Sheet - Nonmajor Governmental Funds 58
  • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds 59
  • Net Investment in Capital Assets/Right to Use Assets 60 Schedule of Expenditures of Federal Awards 61
  • Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 62 - 63