Accounting Statements

ANNUAL FINANCIAL STATEMENTS

Unaudited Actuals (Book) and Annual Audit Reports approved by the Board of Education, detailing all revenues and expenditures for each financial year.

2022-23 Annual Audit Report

2022-23 Unaudited Actuals - Book | 2022-23 Presentation

2021-22 Annual Audit Report | Revised Pages 88 and 91

2021-22 Unaudited Actuals - Book | 2021-22 Presentation

2020-21 Annual Audit Report

2020-21 Unaudited Actuals - Book | 2020-21 Presentation

2019-20 Annual Audit Report

2019-20 Unaudited Actuals - Book | 2019-20 Presentation

Prior Year Reports

 

ANNUAL ACCOUNTING OF DEVELOPER FEES FUND (CAPITAL FACILITIES FUND)

Board of Education approved Agenda Items, Statements of Revenues and Expenditures and Balance Sheets for Fund 25 for each financial year.

2022-23 Proposed Annual and Five-Year Findings Report of Developer Fees Fund

2021-22 Annual and Five-Year Report of Developer Fees Fund

Current and Prior Year Reports (Google Folder)

 

EDUCATION PROTECTION ACCOUNT (EPA)

Board approved EPA Spending Plan, and Details of Revenues and Expenditures for Fremont Unified School District and Circle of Independent Learning for each financial year.

2023-24 Fremont Unified School District - EPA Spending Plan

2023-24 Circle of Independent Learning - EPA Spending Plan

2022-23 Fremont Unified School District - EPA Spending Plan | Revenue and Expenditure Summary

2022-23 Circle of Independent Learning - EPA Spending Plan | Revenue and Expenditure Summary

2021-22 Fremont Unified School District - EPA Spending Plan | Revenue and Expenditure Summary

2021-22 Circle of Independent Learning - EPA Spending Plan | Revenue and Expenditure Summary

2020-21 Fremont Unified School District - EPA Spending Plan | Revenue and Expenditure Summary

2020-21 Circle of Independent Learning - EPA Spending Plan | Revenue and Expenditure Summary

2019-20 Fremont Unified School District - EPA Spending Plan | Revenue and Expenditure Summary

2019-20 Circle of Independent Learning - EPA Spending Plan | Revenue and Expenditure Summary

Prior Year Reports (Google Folder)

 

GASB45/75

Actuarial Valuation Reports for Other Post-Employment Benefits (OPEB)

Fremont Unified School District ("District") GASB 75 Valuation

FUSD ("District") GASB 75 Supplemental Schedules

Prior Year Reports (Google Folder)

 

OTHER

Independent Auditor's Evaluation for the High Schools' Associated Student Body (ASB) Accounts-June 30, 2014