School District Financial Statements Reporting Guidelines 2020
School district financial statements reportingguidelines–2020The Office of the Auditor General created these reporting guidelines following the GovernmentalAccounting Standards Board’s (GASB), the U.S Government Accountability Office’s, and the AmericanInstitute of Certified Public Accountants’ authoritative literature. They include illustrative examples offinancial statements, disclosures, and schedules, as well as the auditors’ report. The examples areneither authoritative nor required to be followed. Instead, they provide sample displays and disclosuresto help ensure consistent and accurate presentation.When District management uses these guidelines, management agrees to take responsibility forpreparing and fairly presenting the District’s basic financial statements, related note disclosures, and allaccompanying information, including required supplementary information (RSI), supplementaryinformation other than RSI, and other required disclosures. District management should ensure that itsreports follow applicable authoritative guidance.GASB Statement ImplementationGASB Statement 84 Fiduciary Activities, as originally issued, was effective for June 30, 2020, financialstatements, and the Uniform System of Financial Records Chart of Accounts was revised in June 2019to incorporate the effects of Statement 84. Districts should have followed the revised Chart as of July 1,2019. Accordingly, these guidelines incorporate the effects of Statement 84 as well. However, in May2020, Statement 95 Postponement of the Effective Dates of Certain Authoritative Guidance postponedthe effective date of Statement 84 to June 30, 2021, financial statements. As a result, Districtmanagement may choose not to implement Statement 84 for the June 30, 2020, financial statements.For June 30, 2020, financial statements, District management should consider the following GASBguidance related to the COVID-19 pandemic and previously effective GASB standards: Technical Bulletin No. 2020-1 Accounting and Financial Reporting Issues Related to the CoronavirusAid, Relief, and Economic Security Act (CARES Act) and Coronavirus DiseasesEmergency ToolboxThis font signifies an instruction or explanation that should not appear in the final report.July 20201 of 53
School District No.Financial statementsJune 30, 2020Table of contentsPageIndependent auditors’ reportRequired supplementary information—management’s discussion and analysisGovernment-wide statementsStatement of net positionStatement of activitiesFund statementsGovernmental fundsBalance sheetReconciliation of the governmental funds balance sheet to thegovernment-wide statement of net positionStatement of revenues, expenditures, and changes in fund balancesReconciliation of the governmental funds statement of revenues,expenditures, and changes in fund balances to thegovernment-wide statement of activitiesProprietary fundsStatement of net positionStatement of revenues, expenses, and changes in fund net positionStatement of cash flowsNotes to financial statementsOther required supplementary informationBudgetary comparison schedulesNotes to budgetary comparison schedulesSchedule of the District’s proportionate share of the net pension/OPEB liabilitySchedule of District pension/OPEB contributionsJuly 20202 of 53
Independent auditors’ reportThe Governing Board ofSchool District No.Report on the financial statementsWe have audited the accompanying financial statements of the governmental activities, business-typeactivities, each major fund, and aggregate remaining fund information of School District No.as of and for the year ended June 30, 2020, and the related notes to the financial statements, whichcollectively comprise the District’s basic financial statements as listed in the table of contents.Management’s responsibility for the financial statementsManagement is responsible for the preparation and fair presentation of these financial statements inaccordance with U.S. generally accepted accounting principles; this includes the design, implementation,and maintenance of internal control relevant to the preparation and fair presentation of financialstatements that are free from material misstatement, whether due to fraud or error.Auditors’ responsibilityOur responsibility is to express opinions on these financial statements based on our audit. We conductedour audit in accordance with U.S. generally accepted auditing standards and the standards applicable tofinancial audits contained in Government Auditing Standards, issued by the Comptroller General of theUnited States. Those standards require that we plan and perform the audit to obtain reasonableassurance about whether the financial statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures inthe financial statements. The procedures selected depend on the auditors’ judgment, including theassessment of the risks of material misstatement of the financial statements, whether due to fraud orerror. In making those risk assessments, the auditors consider internal control relevant to the District’spreparation and fair presentation of the financial statements in order to design audit procedures that areappropriate in the circumstances, but not for the purpose of expressing an opinion on the effectivenessof the District’s internal control. Accordingly, we express no such opinion. An audit also includesevaluating the appropriateness of accounting policies used and the reasonableness of significantaccounting estimates made by management, as well as evaluating the overall presentation of thefinancial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis forour audit opinions.OpinionsIn our opinion, the financial statements referred to above present fairly, in all material respects, therespective financial position of the governmental activities, business-type activities, each major fund, andaggregate remaining fund information of the District as of June 30, 2020, and the respective changes infinancial position and, where applicable, cash flows thereof for the year then ended in accordance withU.S. generally accepted accounting principles.Emphasis of matterAdd an emphasis of matter paragraph for consistency here if the District implemented a newGASB accounting standard during fiscal year 2020 and the implementation of the new standardJuly 20203 of 53
had a material effect on the District’s financial statements/disclosures (i.e., GASB Statement No.84, Fiduciary Activities).Other mattersRequired supplementary informationU.S. generally accepted accounting principles require that the management’s discussion and analysis onpages through , budgetary comparison schedules on pages through , schedule of theDistrict’s proportionate share of the net pension/OPEB liability on page , and schedule of Districtpension/OPEB contributions on page be presented to supplement the basic financial statements.Such information, although not a part of the basic financial statements, is required by the GovernmentalAccounting Standards Board who considers it to be an essential part of financial reporting for placing thebasic financial statements in an appropriate operational, economic, or historical context. We have appliedcertain limited procedures to the required supplementary information in accordance with U.S. generallyaccepted auditing standards, which consisted of inquiries of management about the methods of preparingthe information and comparing the information for consistency with management’s responses to ourinquiries, the basic financial statements, and other knowledge we obtained during our audit of the basicfinancial statements. We do not express an opinion or provide any assurance on the information becausethe limited procedures do not provide us with sufficient evidence to express an opinion or provide anyassurance.Add the following 2 paragraphs if the District includes a schedule of expenditures of federalawards with its financial statements.Supplementary information—schedule of expenditures of federal awardsOur audit was conducted for the purpose of forming our opinions on the financial statements thatcollectively comprise the District’s basic financial statements. The schedule of expenditures of federalawards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards, is presented for the purposeof additional analysis and is not a required part of the basic financial statements.The schedule of expenditures of federal awards is management’s responsibility and was derived fromand relates directly to the underlying accounting and other records used to prepare the basic financialstatements. Such information has been subjected to the auditing procedures applied in the audit of thebasic financial statements and certain additional procedures, including comparing and reconciling suchinformation directly to the underlying accounting and other records used to prepare the basic financialstatements or to the basic financial statements themselves, and other additional procedures inaccordance with U.S. generally accepted auditing standards. In our opinion, the schedule of expendituresof federal awards is fairly stated in all material respects, in relation to the basic financial statements as awhole.Add the following 3 paragraphs if the District issues a Comprehensive Annual Financial Report(CAFR).Supplementary and other informationOur audit was conducted for the purpose of forming opinions on the financial statements that collectivelycomprise the District’s basic financial statements. The combining and individual fund statements andschedules and the introductory and statistical sections listed in the table of contents are presented forpurposes of additional analysis and are not required parts of the basic financial statements.July 20204 of 53
The combining and individual fund statements and schedules are management’s responsibility and werederived from and relate directly to the underlying accounting and other records used to prepare the basicfinancial statements. Such information has been subjected to the auditing procedures applied in the auditof the basic financial statements and certain additional procedures, including comparing and reconcilingsuch information directly to the underlying accounting and other records used to prepare the basicfinancial statements or to the basic financial statements themselves, and other additional procedures inaccordance with U.S. generally accepted auditing standards. In our opinion, the combining and individualfund statements and schedules are fairly stated, in all material respects, in relation to the basic financialstatements as a whole.The introductory and statistical sections have not been subjected to the auditing procedures applied inthe audit of the basic financial statements, and accordingly, we do not express an opinion or provide anyassurance on them.Other reporting required by Government Auditing StandardsIn accordance with Government Auditing Standards, we have also issued our report dated [report date]on our consideration of the District’s internal control over financial reporting and on our tests of itscompliance with certain provisions of laws, regulations, contracts, and grant agreements and othermatters. The purpose of that report is solely to describe the scope of our testing of internal control overfinancial reporting and compliance and the results of that testing, and not to provide an opinion on theeffectiveness of the District’s internal control over financial reporting or on compliance. That report is anintegral part of an audit performed in accordance with Government Auditing Standards in considering theDistrict’s internal control over financial reporting and compliance.Auditors’ report dateIllustrative auditors’ reports, other than the preceding unmodified opinion on basic financialstatements, are included in the AICPA Audit and Accounting Guide, State and LocalGovernments.July 20205 of 53
Management’s discussion and analysis (MD&A)This should be printed on the District’s letterhead or otherwise clearly noted that it is the District’sdocument. The District’s MD&A must comply with the provisions of GASB Statement No. 34, butcannot go beyond those provisions. Refer to GASB Statement No. 34, paragraphs 8-11 and GASBStatement No. 37, paragraph 4.Our discussion and analysis of the District’s financial performance provides an overview of the District’sfinancial activities for the year ended June 30, 2020. Please read it in conjunction with the transmittalletter on page and the District’s basic financial statements, which begin on page . Modify asneeded.School District No. in 2020Using this annual report—Explain the reporting model—including how the statements relate to one another and thesignificant differences between them. Describe how the information in the fund financialstatements reinforces the information in the government-wide statements, or at least providesadditional information.Overall analysis—Discuss the District’s current-year results in comparison with the prior year, emphasizing thecurrent year. Explain the District’s overall financial position from the statement of net positionand results of operations from the statement of activities in a way that helps users assess whetherconditions are better or worse than the previous year and why. The focus of the analysis shouldbe on the primary government, addressing both governmental and business-type activities, asapplicable.The analysis must provide the reasons for significant changes rather than simply the amounts orpercentages of changes. The analysis should also take into account any important economicfactors that significantly affected the District’s operating results during the year. Use graphicswhere appropriate. Also, where appropriate, incorporate the required elements listed in the nextsection. Further, explain any restrictions, commitments, or other limitations that significantlyaffect the future use of resources.Required elements—The District should present the information needed to support the preceding analysis.Accordingly, MD&A must include condensed financial information derived from the governmentwide financial statements comparing the current year to the prior year and must include thefollowing elements: Total assets, distinguishing between capital and other assets.Total deferred outflows of resources.Total liabilities, distinguishing between long-term liabilities and other liabilities.Total deferred inflows of resources.Total net position, distinguishing among net investment in capital assets, restrictedamounts, and unrestricted amounts.Program revenues, by major source.General revenues, by major source.July 20206 of 53
Total revenues.Program expenses, at a minimum by function.Total expenses.Excess (deficiency) before contributions to term and permanent endowments orpermanent fund principal, special and extraordinary items, and transfers.Contributions.Special and extraordinary items.Transfers.Change in net position.Ending net position.Fund analysis—Discuss individual funds’ balances and transactions. Explain the reasons for any significantchanges in fund balances or fund net position. Also, explain any restrictions, commitments, orother limitations that significantly affect the future use of fund resources.Budget variations analysis—If appropriate, and for the General Fund only, discuss significant variations between the originaland final budget, and between the final budget and the actual amounts. Make a particular point ofaddressing any variations that could have a significant effect on future services or liquidity.Capital asset and debt administration—Describe significant capital asset and long-term debt activity, including commitments for capitalexpenditures. Also, discuss any changes in the District’s credit ratings and debt limitations thatmay affect its ability to finance its plans.Other significant matters—Comment on any facts, decisions, or conditions known as of the auditors’ report date that couldsignificantly impact the District’s financial position or results of operations. Examples of thesetypes of situations include the COVID-19 pandemic, acceptance or termination of major grantawards, large changes in student count, claims adjudicated, natural disasters, significantchanges in tax rates, etc. These matters should include situations that occurred during the yearand up through the auditors’ report date and include only known facts, decisions, and conditions.July 20207 of 53
School District No.Statement of net positionJune 30, 2020AssetsCash and cash equivalentsInvestmentsCash and investments held by trustee(s)Receivables (net of allowances for uncollectibles):Property taxesAccountsAccrued interestOtherInternal balancesDue from other governmentsCash and investments held by trustee(s)—restrictedInventoriesPrepaid itemsNet other postemployment benefits assetCapital assets, not being depreciatedCapital assets, being depreciated, netTotal assetsGovernmental Business-typeactivitiesactivitiesTotalDeferred outflows of resourcesDeferred outflows related to pensions and otherpostemployment benefitsDeferred charge on debt refundingDeferred outflows for asset retirement obligationsList other deferred outflowsTotal deferred outflows of resourcesLiabilitiesAccounts payableAccrued payroll and employee benefitsContracts payableAccrued interestDue to other governmentsUnearned revenueNoncurrent liabilitiesDue within 1 yearDue in more than 1 yearTotal liabilitiesDeferred inflows of resourcesDeferred inflows related to pensions and otherpostemployment benefitsDeferred credit on debt refundingBeneficial interest in irrevocable split-interestagreementsList other deferred inflowsTotal deferred inflows of resourcesJuly 2020See accompanying notes to financial statements.8 of 53
School District No.Statement of net positionJune 30, 2020Governmental Business-typeactivitiesactivitiesTotalNet positionNet investment in capital assetsRestricted for:Debt serviceCapital projectsOther purposes Use this line for the accumulation of immaterial restricted amounts.Unrestricted (deficit)Total net positionJuly 2020See accompanying notes to financial statements.9 of 53
School District No.Statement of activitiesYear ended June 30, 2020Functions/programsGovernmental activities:InstructionSupport services:StudentsInstructionGeneral administrationSchool administrationCentral and other support servicesOperation and maintenance of plantStudent transportationOperation of noninstructional servicesInterest on long-term debtTotal governmental activitiesBusiness-type activities:List any separatelyidentifiable activitiesTotal business-type activitiesTotal primary governmentExpensesProgram revenuesOperatingCharges forgrants andservicescontributionsCapitalgrants andcontributionsNet (expense) revenue andchanges in net iesTotalGeneral revenues:Taxes:Property taxes, levied for general purposesProperty taxes, levied for debt serviceShared revenue—State sales taxesIntergovernmental revenues not restricted:FederalStateCountyInvestment earningsGain on disposal of capital assetsMiscellaneousSpecial item(s):Describe nature of event or transactionExtraordinary item(s):Describe nature of event or transactionTransfersTotal general revenues, special and extraordinary items, and transfersChange in net positionNet position, July 1, 2019, restatedNet position, June 30, 2020July 2020See accompanying notes to financial statements.10 of 53
School District No.Balance sheetGovernmental fundsJune 30, 2020AssetsCash and cash equivalentsInvestmentsCash and investments held bytrustee(s)Receivables (net of allowances foruncollectibles):Property taxesAccountsAccrued interestOtherDue from other fundsDue from other governmentsCash and investments held bytrustee(s)—restrictedInventoriesPrepaid itemsTotal Accounts payableAccrued payroll and employeebenefitsContracts payableAccrued interestDue to other fundsDue to other governmentsBonds payableBond interest payableUnearned revenueTotal liabilitiesDeferred inflows of resourcesUnavailable revenue:Property taxesIntergovernmentalBeneficial interest in irrevocablesplit-interest agreementsList other deferred inflowsTotal deferred inflows ofresourcesFund assignedTotal fund balancesTotal liabilities, deferredinflows of resources, andfund balancesJuly 2020See accompanying notes to financial statements.11 of 53
School District No.Reconciliation of the governmental funds balance sheet to the governmentwide statement of net positionJune 30, 2020Fund balances—total governmental fundsAmounts reported for governmental activities in the statement of net positionare different because:Capital assets used in governmental activities are not financial resourcesand, therefore, are not reported in the funds.Some receivables are not available to pay for current-period expendituresand, therefore, are reported as unavailable revenue in the funds.Long-term liabilities, including net pension/OPEB liabilities and bondspayable, are not due and payable in the current period and, therefore, arenot reported as liabilities in the funds.Deferred outflows and inflows of resources related to pensions/OPEB andasset retirement obligations and deferred charges or credits on debtrefundings are applicable to future reporting periods and, therefore, arenot reported in the funds. Modify as appropriate.Internal service funds are used by management to charge the costs ofcertain activities, such as insurance, equipment maintenance, andtelecommunications, to individual funds. Modify as appropriate. Theassets, deferred outflows of resources, liabilities, and deferred inflows ofresources of the internal service funds are included in governmentalactivities in the statement of net position. Modify as appropriate.Net position of governmental activitiesJuly 2020See accompanying notes to financial statements.12 of 53
School District No.Statement of revenues, expenditures, and changes in fund balancesGovernmental fundsYear ended June 30, 2020Revenues:Property taxesIntergovernmental grants and aid:FederalStateCountyTuitionInvestment earningsOtherTotal es:Current:InstructionSupport services:StudentsInstructionGeneral administrationSchool administrationCentral and other support servicesOperation and maintenance of plantStudent transportationOperation of noninstructional servicesDebt service:PrincipalInterest and other chargesBond issuance costsCapital outlayTotal expendituresExcess (deficiency) of revenues overexpendituresOther financing sources (uses):General obligation bonds issuedPremium/Discount on general obligation bondsTax anticipation notes issuedCapital lease agreement(s)Sale of capital assetsTransfers inTransfers outTotal other financing sources and usesSpecial item(s):Describe nature of event or transaction.Extraordinary item(s):Describe nature of event or transaction.Net change in fund balancesFund balances, July 1, 2019, restatedChanges in nonspendable resources:Increase (decrease) in inventoriesIncrease (decrease) in prepaid itemsFund balances, June 30, 2020July 2020See accompanying notes to financial statements.13 of 53
School District No.Reconciliation of the governmental funds statement of revenues, expenditures, andchanges in fund balances to the government-wide statement of activitiesYear ended June 30, 2020Net change in fund balances—total governmental fundsAmounts reported for governmental activities in the statement of activities are differentbecause:Governmental funds report capital outlays as expenditures. However, in thestatement of activities, the cost of those assets is allocated over their estimateduseful lives and reported as depreciation expense.Capital outlayDepreciation expenseIn the statement of activities, only the gain/loss on the sale of capital assets isreported, whereas in the governmental funds, the proceeds from the sale increasefinancial resources. Thus, the change in net position differs from the change in fundbalance by the book value of capital assets sold.District pension/OPEB contributions are reported as expenditures in thegovernmental funds when made. However, they are reported as deferred outflows ofresources in the statement of net position because the reported net pension/OPEBliability is measured a year before the District's report date. Pension/OPEB expense,which is the change in the net pension/OPEB liability adjusted for changes indeferred outflows and inflows of resources related to pensions/OPEB, is reported inthe statement of activities.District pension/OPEB contributionsPension/OPEB expenseRevenues in the statement of activities that do not provide current financial resourcesare not reported as revenues in the funds. OR Collections of revenues in thegovernmental funds exceeded revenues reported in the statement of activities.Debt proceeds provide current financial resources to governmental funds, but issuingdebt increases long-term liabilities in the statement of net position. Repayment ofdebt principal is an expenditure in the governmental funds, but the repaymentreduces long-term liabilities in the statement of net position. Also, governmentalfunds report the effect of premiums, discounts, and similar items when debt isissued, whereas these amounts are amortized in the statement of activities.Debt issued or incurredPrincipal repaidAmortization of bond discount/premiumAmortization of deferred charge/credit on bond refundingUnder the modified accrual basis of accounting used in the governmental funds,expenditures are not recognized for transactions that are not normally paid withexpendable available resources. In the statement of activities, however, which ispresented on the accrual basis of accounting, expenses are reported regardless ofwhen the financial resources are available.(Increase or Decrease) in compensated absences(Increase or Decrease) in claims and judgmentsJuly 2020See accompanying notes to financial statements.14 of 53
School District No.Reconciliation of the governmental funds statement of revenues, expenditures, andchanges in fund balances to the government-wide statement of activitiesYear ended June 30, 2020Some cash outlays, such as purchases of inventories, are reported as expendituresin the governmental funds when purchased. In the statement of activities, however,they are reported as expenses when consumed.(Increase or Decrease) in inventories(Increase or Decrease) in prepaidsInternal service funds are used by management to charge the costs of certainactivities, such as insurance, equipment maintenance, and telecommunications toindividual funds. Modify as appropriate. The net revenue (expense) of certaininternal service funds is reported with governmental activities in the statement ofactivities. Modify as appropriate.Change in net position of governmental activitiesJuly 2020See accompanying notes to financial statements.15 of 53
School District No.Statement of net positionProprietary fundsJune 30, 2020AssetsCurrent assets:Cash and cash equivalentsInvestmentsReceivables (net of allowances for uncollectibles)AccountsAccrued interestOtherDue from other fundsDue from other governmentsInventoriesPrepaid itemsTotal current assetsBusiness-type activities—enterprise overnmentalactivities—internal servicefundsNoncurrent assets:Restricted assets:Cash and cash equivalentsInvestmentsNet other postemployment benefits assetCapital assets, net of accumulated depreciation,where applicable:LandBuildings, netEquipment, netIntangibles, netConstruction in progressTotal capital assets, netTotal noncurrent assetsTotal assetsDeferred outflows of resourcesDeferred outflows related to pensions and otherpostemployment benefitsDeferred charge on debt refundingList other deferred outflowsTotal deferred outflows of resourcesLiabilitiesCurrent liabilities:Accounts payableAccrued payroll and employee benefitsContracts payableDue to other fundsDue to other governmentsUnearned revenueCompensated absences payable, current portionClaims and judgments payable, current portionRevenue bonds payable, current portionNotes payable, current portionCapital leases payable, current portionTotal current liabilitiesJuly 2020See accompanying notes to financial statements.16 of 53
School District No.Statement of net positionProprietary fundsJune 30, 2020Business-type activities—enterprise overnmentalactivities—internal servicefundsNoncurrent liabilities:Compensated absences payableClaims and judgments payableRevenue bonds payableNotes payableCapital leases payableNet pension and other postemployment benefitsliabilityTotal noncurrent liabilitiesTotal liabilitiesDeferred inflows of resourcesDeferred inflows related to pensions and otherpostemployment benefitsDeferred credit on debt refundingBeneficial interest in irrevocable split-interestagreementsList other deferred inflowsTotal deferred inflows of resourcesNet positionNet investment in capital assetsRestricted for:Debt serviceList and describe purpose of other restrictions.Unrestricted (deficit)Total net positionJuly 2020See accompanying notes to financial statements.17 of 53
School District No.Statement of revenues, expenses, and changes in fund net positionProprietary fundsYear ended June 30, 2020Business-type activities—enterprise fundsOtherenterpriseMajorMajorFundfundsTotalsFu
the effective date Statement 84 to June 30, 2021, financial statements. As a result, of District management may choose not to implement Statement 84 for the June 30, 2020, financial statements. For June 30, 2020, financial statements, District management should consider the following GASB
Overview of the Financial Statements The Village's basic financial statements are comprised of three components: 1) entity-wide financial statements; 2) fund financial statements; and 3) notes to the basic financial statements. This report also contains supplementary information in addition to the basic financial statements themselves.
mead school district 354 mercer island school dist 400 meridian school district 505 monroe school district 103 morton school district 214 mossyrock school district 206 mt baker school district 507 mt vernon school district 320 mukilteo school district 6 napavine school district 14 newport school district 56-415 nooksack valley sch dist 506
Table of Contents a. District 1 pg. 6 b. District 2 pg. 7 c. District 3 pg. 9 d. District 4 pg. 10 e. District 5 pg. 11 f. District 6 pg. 12 g. District 7 pg. 13 h. District 8 pg. 14 i. District 9 pg. 15 j. District 10 pg. 16 k. District 11 pg. 17 l. District 12 pg. 18 m. District 13 pg. 19 n. District 14 pg. 20
Condensed set of Interim Financial Statements An entity complying with IAS 34 has a choice of preparing a condensed set of Interim Financial Statements or a full set of IFRS financial statements. These Interim Financial Statements illustrate a condensed set of Interim Financial Statements based on the requirements of IAS 34.8. Where a full set of
interim financial statements report 04 consolidated interim financial statements 28 financial statements 31 notes to financial statements 37 certification of the condensed consolidated interim financial statements pursuant to art. 154 bis, fifht paragraph, of legislative decree 58/98 and of art. 81 - ter of consob regulation n. 11971/99
financial statements and are identified as audited. The financial reporting framework that has been applied in the preparation of the financial statements is applicable law and IFRSs as adopted by the European Union and, as regards the company financial statements, as applied in
300 Amite County School District 4821: Amory School District 400 Attala County School District 5920: Baldwyn School District . Tate County School District 7100 Tishomingo County Schools 7200. Tunica County School District 4120 Tupelo Public School District 7300. Union County School District 5131 Union Public School District 7500.
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