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GALLIA-JACKSON-VINTON JOINT VOCATIONAL SCHOOL DISTRICT GALLIC COUNTY SINGLE AUDIT FOR THE YEAR ENDED JUNE 30, 2011 GALLIA-JACKSON-VINTON JOINT VOCATIONAL SCHOOL DISTRICT GALLIC COUNTY TABLE OF CONTENTS

................................................................................... 3 1) INDEPENDENT ACCOUNTANTS REPORTS Independent Accountants Report The Independent Accountants' Report prepared by the accounting firm of Deloitte & Touché will be a supplemental report to the School District for the 2 fiscal year (the 2 fiscal year ends after June 30, 2012. The 2 fiscal year consisted of eight fiscal quarters. The accounting firm prepared the Independent Accountants' Report on June 16, 2012. The report will be made available to the public after it is completed. Due to the volume of responses, delivery could be delayed by up to three months. 2) MANAGEMENT S DISCUSSION AND ANALYSIS Management is committed to transparency and is committed to the highest standards in its accounting practices and the execution of its financial and management systems. The following summarizes management's statement of net assets and net assets of the district for the 2 fiscal year: 3) STATEMENT OF NET ASSETS OF DISTRICT Net assets of the district were 2,073,846,000 as of June 30, 2012. 3. A. Net Assets. Total assets, net of accounts receivable and amounts due to and from other districts, were 2,073,846,000 as of June 30, 2012. Of the total assets, approximately 853,000 was held in accounts receivable. Amounts due to and from other districts totaled approximately 4,000. 3. B. Operating Expenses, Net of Accounts Receivable. The following table details operating expenses, net of accounts receivable and amounts due to and from other districts, for the fiscal year ended June 30, 2012. 2 2 Percent Increase () Percent Decrease (%) School Employees 3,872 3,820 (6) 6,622 4,038 (4) 5. C. Student Support Services. The following table details student support services, as reported by the district, for the fiscal year ended June 30, 2012.

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