Denton Independent School District Comprehensive Annual Financial Report: 2014 Page: 3
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DENTON INDEPENDENT SCHOOL DISTRICT
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2014
TABLE OF CONTENTS
Page
INTRODUCTORY SECTION
Letter of Transmittal........................................................................................................................................
ASBO Certificate of Excellence...................................................................................................................... 8
GFOA Certificate of Achievement.................................................................................................................. 9
Organizational Chart ....................................................................................................................................... 10
E lected O fficials ............................................................................ ................................................................. 1 I
A ppointed O fficials......... ..... .. ......................................................................................... 12
Consultants and Advisors ............................................................................................................................... 13
FINANCIAL SECTION
Independent Auditors' Report......................................................................................................................... 15
M anagem ent's Discussion and Analysis ......... ............................................................................ ........ 17
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Position ......................................................................................... ...... 27
Statement of Activities................ . .............. ............ ..........28
Fund Financial Statements:
Balance Sheet - Governmental Funds .................................................. ......... 30
Reconciliation of the Governmental Funds Balance Sheet to the
Statement of Net Position ............................................................................ 33
Statement of Revenues, Expenditures and Changes in
Fund Balances - Governmental Funds............ .................................- 34
Reconciliation of the Governmental Funds Statement of Revenues,
Expenditures, and Changes in Fund Balances to the
Statement of Activities ................................................ 36
Statement of Net Position - Proprietary Funds......................................... ................ 38
Statement of Revenues, Expenses, and Changes in
Fund Net Position - Proprietary Funds........................ ........39
Statement of Cash Flows - Proprietary Funds ................................................................................. 40
Statem ent of Fiduciary Assets and Liabilities................................................................................. 42
Notes to the Financial Statements ............................................. ......... 43
Required Supplementary Information:
Budgetary Comparison Schedule - General Fund ............................ .... 73
Notes to the Required Supplementary Information ..................................................................... ....74
Supplementary Information:
Combining and Individual Fund Statements and Schedules:
Combining Balance Sheet - Nonmajor Governmental Funds.....................................................76
Combining Statement of Revenues, Expenditures and
Changes in Fund Balances - Nonmajor Governmental Funds. ................ ..........82
Combining Statement of Net Position - Internal Service Funds........ .... ...... .........88
Combining Statement of Revenues, Expenses, and Changes
in Fund Net Position - Internal Service Funds .............................................................................. 89
Combining Statement of Cash Flows - Internal Service Funds.......................... 90
Combining Statement of Net Position - Nonmajor Enterprise Funds................................................. 91
Combining Statement of Revenues, Expenses, and Changes
in Fund Net Position - Nonmajor Enterprise Funds ..........................................................92
Combining Statement of Cash Flows - Nonmajor Enterprise Funds.................. ...... 93
Budgetary Comparison Schedule - Debt Service Fund................................. .....94
Budgetary Comparison Schedule - Child Nutrition Fund................... ..........95................95
Statement of Changes in Assets and Liabilities - Agency Funds................... .... ...F 96
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Denton Independent School District. Division of Administrative Services. Denton Independent School District Comprehensive Annual Financial Report: 2014, report, Autumn 2014; Denton, Texas. (https://texashistory.unt.edu/ark:/67531/metapth1418644/m1/3/?q=music: accessed July 18, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.