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LIMA CITY SCHOOL DISTRICT ALLEN COUNTY SINGLE AUDIT FOR THE FISCAL YEAR ENDED JUNE 30, 2002, LIMA CITY SCHOOL DISTRICT ALLEN COUNTY TABLE OF CONTENTS TITLE PAGE Independent Accountants Report .................................................................................................................
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.................................................................................................................. 5 Statement and Appendix B Description of Account and Group As of June 30, 2002, by Account Type .................................................................................................... 9 Statement and Appendix C Cash Flows from Operating Fund for Combined Period From March 31, 2002, to June 30, 2002 ...................................................................................................... 10 Statement and Appendix D Statement of Change in Cash Flows from Operating Fund for Combined Period From March 31, 2002, to June 30, 2002, by Fund Type .................................................................................................... 11 Statement and Appendix E Debt Obligations as of June 30, 2002 ............................................................................................................. 13 Statement and Appendix F Change in Debt Obligation from Total Assets, Liabilities, and Cash ........................................................................................ 17 Statement and Appendix G Statement of Balance Sheet as of July 31, 2002 ................................................................................ 18 Statement and Appendix H Statement of Change in Total Assets and Balance Sheet as of July 31, 2002 ........................................................................................ 20 NOTE 1: Summary of Accounts For the Fiscal Years Ended June 30, 2002, and 2003 ............................................................................................................ 21 The following table sets forth separately the accounts and the amounts due on June 30, 2002, and June 30, 2003: Account/Amount March/April/May .......................................................................................................................... 29 Balance Sheet June 30, 2002 ....................................................................................................................... 42 Itemized Licit and Illicit Drug Receipts June 30, 2002 ....................................................................................................................... 44 The following table sets forth separately the accounts and the amounts due on June 30, 2002: Accounts Due by the Day of the Forecast Due Date ................................................................................................................. 45 TOTAL ASSETS ....................................................................................................................... 46 Liabilities ......................................................................................................................... 49 Total Debt ............................................................................................................................... 53 NOTE 2: Preliminary Balance Sheet As of June 30, 2003 ........................................................................................................... 54 For Preliminary Balance Sheets prepared June 30, 2003, see Note 1. NOTE 3: Preliminary Report on Financial Condition and Results of Operations for The Board of Trustees of The Texas State Board of Education -- Fiscal Year 2001 – 2002 ........................................................................................................................... 56 For Preliminary Report on Financial Condition and Results of Operations for Preliminary Balance Sheets prepared September 30, 2002, see Note 4. NOTE 4: Preliminary Report on Financial Condition and Results of Operations for The Board of Trustees of The Texas State Board of Education -- Fiscal Year 2000 – 1999 ........................................................................................................................... 57 For Preliminary Report on Financial Condition and Results of Operations for Preliminary Balance Sheets prepared September 30, 1999, see Note 9.

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