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finance 2019 2020 Audited Financial Report

This is the School District of Clayton's audited financial report for the fiscal year ended June 30, 2020. It includes the independent auditors' report, management's discussion and analysis, district-wide and fund financial statements (statement of net position, statement of activities, balance sheet for governmental funds, proprietary funds statements, and reconciliations), notes to the financial statements, and supplementary and budgetary schedules. The excerpts show program-level revenues and expenses (e.g., total governmental activities expenses of $71,448,986, net expense for instruction of $(30,672,612)), summaries of general revenues and transfers (total general revenues $70,167,686 and a change in net position of $8,806,299), and fund-level balances and assets (total governmental assets $94,592,181 with major line items such as cash, property tax receivables, and accounts payable).
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FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT SCHOOL DISTRICT OF CLAYTON June 30, 2020 SCHOOL DISTRICT OF CLAYTON TABLE OF CONTENTS Page Independent Auditors' Report 4 Management's Discussion and Analysis - Unaudited 7 Basic Financial Statements District-wide Financial Statements Statement of Net Position 21 Statement of Activities 22 Fund Financial Statements Balance Sheet - Governmental Funds 23 Reconciliation of the Governmental Funds Balance Sheet with the District-wide Statement of Net Position 24 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds 25 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances with the District-Wide Statement of Activities 26 Statement of Net Position - Proprietary Funds 27 Statement of Revenues, Expenses and Changes in Net Position - Proprietary Funds 28 Statement of Cash Flows - Proprietary Funds 29 Notes to the Financial Statements 30 Required Supplementary Information - Unaudited Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - Cash Basis General Fund 65 Special Revenue Fund 66 Notes to Required Supplementary Information 67 SCHOOL DISTRICT OF CLAYTON TABLE OF CONTENTS Page Net Pension Liability 69 Schedule of Changes in Total OPEB Liability and Related Ratios - Unaudited 71 Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - Cash Basis Debt Service Fund 73 Capital Projects Fund 74 Annual Financial Information and Operating Data - Unaudited 76

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