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Jersey  \n# Comprehensive Annual Financial ReportFor the Fiscal Year Ended June 30,2018\n\nPrepared by  \nEducational Services Commission of New JerseyBusiness Office  \n# Table of Contents\n\nPage   \nINTRODUCTORY SECTION-Other Information  \nLetter of TransmittalOrganizational Chart16Roster of Officials17Consultants,Independent Auditors and Advisors18  \n1  \n## FINANCIAL SECTION\n\nIndependent Auditors'Report  \n19  \n## Required Supplementary Information-Part IManagement's Discussion and Analysis22\n\nBasic Financial StatementsGovernment-wide Financial Statements:  \nA-1 Statement of Net Position35A-2 Statement of Activities36  \nFund Financial Statements  \nGovernmental Funds:  \nB-1 Balance Sheet  \n37  \nB-2 Statement of Revenues,Expenditures,and Changes in Fund Balance  \n38  \nB-3 Reconciliation of the Statement of Revenues,Expenditures and Changes inFund Balances of the Governmental Funds to the Statement of ActivitiesProprietary Funds:  \n39  \nB-4 Statement of Net Position  \n40  \nB-5 Statement of Revenues,Expenses and Changes in Fund Net Position  \n41  \nB-6 Statement of Cash Flows42Fiduciary Funds:  \nB-7 Statement of Fiduciary Net Position  \n43  \nB-8 Statement of Changes in Fiduciary Net Position  \n44  \nNotes to the Basic Financial Statements  \n45  \nTable of Contents(continued)  \n## FINANCIAL SECTION(continued)\n\nRequired Supplementary Information-Part II  \nSchedules Related to Accounting and Reportingfor Pensions(GASB 68)  \nL-1 Schedule of the Commission's Proportionate Share of the Net Pension  \nLiability-Public Employee's Retirement System(PERS)  \nL-2 Schedule of the Commission's Pension Contributions-PublicEmployee's Retirement System(PERS)  \nL-3 Schedule of the State's Proportionate Share of the Net PensionLiability Associated with the Commission-Teacher's Pension andAnnuity Fund(TPAF)  \nSchedules Related to Accounting and Reportingfor OPEB(GASB 75)  \nM-1 Schedule of the State's Proportionate Share of the Net OPEB LiabilityAssociated with the Commission and Changes in the Total OPEBLiability and Related Ratios-Public Employee's Retirement System(PERS)and Teacher's Pension and Annuity Fund (TPAF)  \n## Notes to Required Supplementary Information\n\nRequired Supplementary Information-Part II  \nBudgetary Comparison Schedules:  \nC-1 Budgetary Comparison Schedule-General Fund  \nC-1a Combining Schedule of Revenues,Expenditures and Changes in Fund  \nBalance-Budget and Actual(Budgetary Basis)-Not Applicable  \nC-1b Community Development Block Grant Program-Budget and Actual  \n(Budgetary Basis)-Not Applicable  \nC-2 Budgetary Comparison Schedule-Special Revenue Fund(BudgetaryBasis)  \nC-3 Note to Required Supplementary Information-Budget toGAAP Reconciliation  \n86  \n87  \n88  \n90  \nN/A  \nN/A  \n95  \n# Table of Contents(continued)\n\n Page   \nFINANCIAL SECTION(continued)Supplementary Information  \nDSchool Level Schedules-Not Applicable  \nN/A  \nSpecial Revenue Fund:  \nE-1 Combining Schedule of Revenues and Expenditures-Budgetary Basis  \n97  \nE-2 Schedule of Demonstrably Effective Program Aid Expenditures-  \nBudgetary Basis-Not Applicable  \nN/A  \nCapital Projects Fund:  \nF-1 Summary of Project Revenues,Expenditures,Project Balance and Project  \nStatus-Budgetary Basis  \n99  \nF-2 Summary Schedule of Revenue,Expenditures and Changes in Fund  \nBalance-Budgetary Basis  \n100  \nEnterprise Funds:  \nG-1 Combining Statement of Net Position  \n101  \nG-2 Combining Statement of Revenues,Expenses,andChanges in Fund Net Position102G-3 Combining Statement of Cash Flows103  \nFiduciary Funds:  \nH-1 Combining Statement of Fiduciary Net Position  \n104  \nH-2 Combining Statement of Changes in Fiduciary Net Position  \n105  \nH-3 Schedule of Cash Receipts and Disbursements-Student ActivityAgency Fund106  \nH-4 Schedule of Cash Receipts and Disbursements-Payroll Agency Fund  \n107  \nLong-Term Debt:  \nI-1 Schedule of Bonds/Loans Payable  \n108  \nI-2 Schedule of Obligations Under Capital Leases-Not Applicable  \nNA  \nI-3 Budgetary C","cbCaitsM0YIRHsyh","https://ap.wps.com/l/cbCaitsM0YIRHsyh","pdf",7471647,162,"English","# INTRODUCTORY SECTION - Other Information\n## Letter of Transmittal\n## Organizational Chart\n## Roster of Officials\n## Consultants, Independent Auditors and Advisors\n# FINANCIAL SECTION\n## Independent Auditors' Report\n## Management's Discussion and Analysis\n## Basic Financial Statements\n## Notes to the Basic Financial Statements\n# Required Supplementary Information - Part I\n# Required Supplementary Information - Part II\n## Schedules Related to Accounting and Reporting for Pensions (GASB 68)\n## Schedules Related to Accounting and Reporting for OPEB (GASB 75)\n# Budgetary Comparison Schedules\n## General Fund\n## Special Revenue Fund\n# Supplementary Information\n## Special Revenue Fund Schedules\n## Capital Projects Fund Schedules\n## Enterprise Funds and Fiduciary Funds Schedules\n# STATISTICAL SECTION (Unaudited) - Other Information\n## Financial Trends\n## Revenue Capacity\n## Debt Capacity\n## Demographic and Economic Information\n## Operating Information\n# SINGLE AUDIT SECTION\n## Reports on Internal Control and Compliance","[{\"question\":\"What reporting period does the Comprehensive Annual Financial Report cover?\",\"answer\":\"It covers the fiscal year ended June 30, 2018 for the Educational Services Commission of New Jersey.\"},{\"question\":\"What main sections are included in the report?\",\"answer\":\"The report includes an introductory section, a financial section, a statistical section (unaudited) for other information, and a single audit section.\"},{\"question\":\"Which compliance and reporting areas are addressed for pensions and OPEB?\",\"answer\":\"The required supplementary information includes schedules for pensions under GASB 68 and for OPEB under GASB 75.\"}]","Comprehensive Annual Financial Report - Fiscal Year Ended June 30, 2018 | PDF",1791049397,408]