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SCHOOL DISTRICT OF
THE CITY OF BAY CITY
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR FISCAL YEAR ENDED JUNE 30, 2005
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·
Audit Introduction Letter
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Administration’s Discussion and Analysis
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Independent Audit Report
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District-Wide Financial Statements:
- Statement of Net Assets
- Statement of Activities
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Fund Financial Statements:
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Governmental Funds Balance Sheet
- Reconciliation of the Governmental Funds Balance Sheet to the
District-Wide Statement of Net Assets
- Governmental Funds Statement of Revenues, Expenditures and
Changes in Fund Balances
- Reconciliation of the Governmental Funds Statement of
Revenues, Expenditures and Changes in Fund Balances to the
District-Wide Statement of Activities
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Fiduciary Funds:
- Statement of Fiduciary Net Assets
- Statement of Changes in Fiduciary Net Assets
Notes to the Financial Statements
Required Supplemental Information
-Budgetary Comparison Schedule – General Fund
Other Supplemental Information – Financial Statements
- General Fund Financial Statements
- Special Revenue Fund Financial Statements
- Debt Service Fund Financial Statements
- Capital Projects Fund Financial Statements
- Student Activity Agency Fund Financial
Statements
STATISTICAL SECTION (UNAUDITED)
- General Fund Summaries
- Property Tax Summaries
- Debt Information
- General District Information
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