BRONXVILLE UNION FREE SCHOOL DISTRICT, NEW YORK FINANCIAL STATEMENTS AND ‘SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2010 WITH INDEPENDENT AUDITORS’ REPORTBRONXVILLE UNION FREE SCHOOL DISTRICT, NEW YORK ‘TABLE OF CONTENTS Independent Auditors’ Report Management's Discussion and Analysis Basic Financial Statements: District-Wide Financial Statements: Statement of Net Assets Statement of Activities Fund Financial Statements: Balance Sheet - Governmental Funds Reconciliation of Governmental Funds Balance Sheet to the Government-Wide Statement of Net Assets Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund Statement of Assets and Liabilities - Fiduciary Funds Notes to Financial Statements Required Supplementary Information - Other Post Employment Benefits - Schedule of Funding Progress - Last Three Fiscal Years Combining and Individual Fund Financial Statements and Schedules: Major Governmental Funds: General Fund! Comparative Balance Sheet Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Schedule of Revenues Compared to Budget Schedule of Expenditures and Other Financing Uses Compared to Budget Capital Projects Fund: Comparative Balance Sheet Comparative Statement of Revenues, Expenditures and Changes in Fund Balance Project-Length Schedule Non-Major Governmental Funds: Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balances Special Revenue Funds: Special Aid Fund: ‘Comparative Balance Sheet Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual School Lunch Fund ‘Comparative Balance Sheet Comparative Statement of Revenues, Expenditures and Changes in Fund Balance Special Purpose Fund: ‘Comparative Balance Sheet Comparative Statement of Revenues, Expenditures and Changes in Fund Balance 16 7 18 19 20 2 22 23 24 43 45 47 49 53 54 55 87 59 61 62 64 65 68 67