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HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO

COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS

JUNE 30, 2016

Nonmajor Nonmajor Total
Special Revenue Capital Projects Nonmajor
Governmental
Funds Funds
Funds

Assets: $ 725,284 $ 1,644,335 $ 2,369,619
Equity in pooled cash
and investments . . . . . . . . . . . . . . . . - 1,235,487 1,235,487
Receivables: 376,788 - 376,788
Property taxes . . . . . . . . . . . . . . . . . - 2,076
Intergovernmental . . . . . . . . . . . . . . . 2,076 - 12,709
Materials and supplies inventory . . . . . . . . 12,709
Inventory held for resale . . . . . . . . . . . . .
$ 1,116,857 $ 2,879,822 $ 3,996,679
Total assets. . . . . . . . . . . . . . . . . . . .
$ 44,498 $ 360,606 $ 405,104
Liabilities:
Accounts payable . . . . . . . . . . . . . . . . - 105,750 105,750
Contracts payable . . . . . . . . . . . . . . . .
Accrued wages and benefits payable. . . . . . . 268,789 - 268,789
Compensated absences payable . . . . . . . . .
Pension and postemployment benefits payable. . 5,308 - 5,308
Intergovernmental payable . . . . . . . . . . . .
Due to other funds . . . . . . . . . . . . . . . . 46,049 - 46,049

Total liabilities . . . . . . . . . . . . . . . . . . 3,582 - 3,582

Deferred inflows of resources: 112,465 - 112,465
Property taxes levied for the next fiscal year . . .
Delinquent property tax revenue not available . . 480,691 466,356 947,047
Intergovernmental revenue not available . . . . .
- 941,158 941,158
Total deferred inflows of resources . . . . . . . . - 24,509 24,509
142,048 -
Fund balances: 142,048
Nonspendable: 142,048 965,667
Materials and supplies inventory. . . . . . . . . 1,107,715
Restricted:
Capital improvements . . . . . . . . . . . . . . 2,076 - 2,076
Food service operations . . . . . . . . . . . . .
- 1,447,799 1,447,799
Non-public schools . . . . . . . . . . . . . . . 264,418 - 264,418
Extracurricular activities. . . . . . . . . . . . . - 75,842
Other purposes. . . . . . . . . . . . . . . . . . 75,842 - 157,831
Unassigned (deficit) . . . . . . . . . . . . . . . . 157,831 - 106,840
106,840 - (112,889)
Total fund balances . . . . . . . . . . . . . . . . (112,889)
1,447,799 1,941,917
Total liabilities, deferred inflows of resources 494,118
and fund balances. . . . . . . . . . . . . . . . .
$ 1,116,857 $ 2,879,822 $ 3,996,679

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