ACTON-BOXBOROUGH REGIONAL SCHOOL DISTRICT ANNUAL FINANCIAL STATEMENTS JUNE 30, 2024 TABLE OF CONTENTS
Independent Auditors’ Report..................................................................................................................... 1 Management’s Discussion and Analysis .................................................................................................... 5 Basic Financial Statements ....................................................................................................................... 13 Statement of net position ....................................................................................................................... 15 Statement of activities ........................................................................................................................... 17 Governmental funds – balance sheet ..................................................................................................... 19 Reconciliation of the governmental funds balance sheet total fund balances to the statement of net position................................................................................................................................................ 20 Governmental funds – statement of revenues, expenditures and changes in fund balances ................. 21 Reconciliation of the statement of revenues, expenditures, and changes in fund balances of governmental funds to the statement of activities............................................................................... 22 Fiduciary funds – statement of fiduciary net position ........................................................................... 23 Fiduciary funds – statement of changes in fiduciary net position ......................................................... 24 Notes to basic financial statements........................................................................................................ 25 Required Supplementary Information....................................................................................................... 60 General fund budgetary comparison schedule....................................................................................... 61 Schedule of revenues, expenditures and changes in fund balance – general fund – budget and actual ................................................................................................................................................ 62 Pension Plan Schedules ......................................................................................................................... 63 Schedule of the District’s proportionate share of the net pension liability ........................................ 64 Schedule of contributions................................................................................................................... 65 Schedule of the special funding amounts........................................................................................... 66 Other Postemployment Benefit Plan Schedules .................................................................................... 67 Schedule of changes in the District’s net OPEB liability and related ratios ...................................... 68 Schedule of District’s contributions................................................................................................... 69 Schedule of investment returns .......................................................................................................... 70 Notes to required supplementary information ....................................................................................... 71
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