Unaudited Interim Financial Reports for FY2003 - Final Closing

Frequently Asked Questions
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Monthly Reports - Year End Final Close

Combined Comparative Financial Statements

Combined Balance Sheet (Statement of Net Assets)
Combined Income Statement (by function) (Statements of Revenues, Expenses, and Changes in Net Assets)

General Fund - Current Year Actual to Budget Comparison

Two budget comparisons are provided.  The "By Function" comparison is the format used in our audited financial statements.  The "By Object" comparison is the traditional or "natural" classification of  accounts where the expenses are grouped by categories such as Salaries, Supplies, etc.

By Function (Program) 
By Object (Account Type)

General Fund - Current vs. Prior Year Income Statement

By Function (Program)
By Object (Account Type)

Current Funds Income Statements

Current Year
Prior Year

Combining Balance Sheets (GASB 35 approach)

These comparative Combining Balance Sheets are presented only as supporting information for the Combined Balance Sheet presented above. The significant increase in Cash and cash equivalents line is due to the change in the Investments' and Short term Investments' portfolio mix being reallocated from bonds and equity funds to cash.

Current Year
Prior Year

Two combining income statement formats are provided below.  The "By Function" income statement is the format used in our audited financial statements.  The "By Object" income statement is the traditional accounting format where the expenses are grouped by categories such as Salaries, Supplies, etc. (Hint: Use the landscape duplex option if you choose to print either of the combining income statement formats.)

Combining Income Statement by function

Current Year
Prior Year

Combining Income Statement by object