Audited Financial Report
An Audited Financial Report, AFR, is a complete audited financial statement of the Penn Hills School District (PHSD). It communicates the overall picture of the District’s financial health. The AFR focuses on four financial statements: Statement of Net Assets, Statement of Activities; Balance Sheet; Statement of Revenues, Expenditures, and Changes in Fund Balance. Combined, these statements present a picture of actual financial data at the end of the fiscal year (June 30).
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