Plan Name Deferred Outflows of Resources Deferred Inflows of Resources Difference between expected and actual experiences $ $ Net difference between projected and actual earnings on pension plan investments $ $ Changes in assumptions or other inputs $ $ Changes in proportion and differences between contributions and proportionate share of contributions $ $ Contributions subsequent to the measurement date $ $ TOTAL $ $ Plan Name Deferred Outflows of Resources Deferred Inflows of Resources Difference between expected and actual experiences $ $ Net difference between projected and actual earnings on pension plan investments $ $ Changes in assumptions or other inputs $ $ Changes in proportion and differences between contributions and proportionate share of contributions $ $ Contributions subsequent to the measurement date $ $ TOTAL $ $ $________ reported as Deferred Outflows of Resources related to pensions resulting from District contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended August 31, 20XY. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Year ended August 31 PERS 1 SERS 2/3 TRS 1 TRS 2/3 20XY 20XZ 20XZ 20XZ
of bank -or- County Treasurer). The District is required to make regular payments into the sinking fund as shown in the following schedule. (Sample schedule only. Districts should use any schedules included in their sinking fund agreements and modify this note as necessary.) Beginning Balance Interest Earned Jan 1 – Dec 14 Dec 15 District Contribution Dec 15 Fund Balance Interest Earned Dec 15 – Dec 31 Dec 31 Ending Balance Assumed Earnings Rate Annual Supplemental Coupon Interest 12/1/XX $x.xx $x.xx $xx.xx $xx.xx $xx.xx $xx.xx x.xx% $xx.xx 1/1/XY xx.xx xx.xx xx.xx xx.xx xx.xx xx.xx x.xx% xx.xx 1/1/XZ xx.xx xx.xx xx.xx xx.xx xx.xx xx.xx x.xx% xx.xx … … … … … … … … … 1/1/YL xx.xx xx.xx xx.xx xx.xx xx.xx xx.xx x.xx% xx.xx $xxx.xx $xxx.xx $xx.xx $xxx.xx The balance of the sinking fund as of (date of last bank statement nearest to fiscal year-end close) was $xx,xxx. The following table depicts interfund loan activity: Debtor Fund Due To Balance at 9/1/XW Loan Activity Balance at 8/31/XX New Loans Repayments Totals The following table depicts interfund transfer activity: Transferred From (Fund) 535 or 536 Transferred To (Fund) 965 9900 Amount Description Note 13 – Note to preparer: Provide a general description of the principal purpose of the interfund transfer. Provide a detailed description of the purpose for significant interfund transfers. A transfer is considered significant if it meets either or both of the following criteria:
General Fund ASB Fund Capital Projects Fund Debt Service Fund Transportation Vehicle Fund Nonspendable Fund Balance Inventory and Prepaid Items $xx,xxx $xx,xxx Restricted Fund Balance For Other Items $xx,xxx $xx,xxx $xx,xxx $xx,xxx $xx,xxx For Fund Purpose $xx,xxx $xx,xxx Carryover of Restricted Revenues $xx,xxx For Skill Centers $xx,xxx $xx,xxx For Carryover of Food Service Revenue $xx,xxx Debt Service $xx,xxx $xx,xxx $xx,xxx Arbitrage Rebate $xx,xxx $xx,xxx $xx,xxx $xx,xxx For Self-Insurance $xx,xxx Uninsured Risks $xx,xxx $xx,xxx $xx,xxx $xx,xxx Restricted from Bond Proceeds $xx,xxx Committed from Levy Proceeds $xx,xxx Restricted from State Proceeds $xx,xxx Restricted from Federal Proceeds $xx,xxx Restricted from Other Proceeds $xx,xxx Restricted from Impact Fee Proceeds $xx,xxx Restricted from Mitigation Fee Proceeds $xx,xxx Restricted from Undistributed Proceeds $xx,xxx Committed Fund Balance For Economic Stabilization $xx,xxx Other Commitments $xx,xxx $xx,xxx $xx,xxx $xx,xxx $xx,xxx Assigned Fund Balance Contingencies $xx,xxx Encumbrances $xx,xxx Other Capital Projects $xx,xxx Other Purposes $xx,xxx Fund Purposes $xx,xxx $xx,xxx $xx,xxx $xx,xxx Unassigned Fund Balance $xx,xxx