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HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO

COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
AGENCY FUNDS

FOR THE FISCAL YEAR ENDED JUNE 30, 2016

Student Activities Balance Additions Reductions Balance
July 1, 2015 $ 79,480 $ 74,488 June 30, 2016
Assets: $ 79,480 $ 74,488
Equity in pooled cash and investments . . . . . . . . $ 98,004 $ 102,996

Total assets. . . . . . . . . . . . . . . . . . . . . . . $ 98,004 $ 102,996

Liabilities: $ 11,237 $ 9,647 $ 11,237 $ 9,647
Accounts payable. . . . . . . . . . . . . . . . . . .
Due to students. . . . . . . . . . . . . . . . . . . . 86,767 69,833 63,251 93,349

Total liabilities. . . . . . . . . . . . . . . . . . . . . $ 98,004 $ 79,480 $ 74,488 $ 102,996

Six District Educational Compact Balance Additions Reductions Balance
July 1, 2015 $ 545,652 $ 600,278 June 30, 2016
Assets:
Equity in pooled cash and investments . . . . . . . . $ 253,192 104,627 2,973 $ 198,566
Receivables: $ 650,279 $ 603,251
Intergovernmental . . . . . . . . . . . . . . . . . . 2,973 104,627

Total assets. . . . . . . . . . . . . . . . . . . . . . . $ 256,165 $ 303,193

Liabilities: $ 971 $ 8,684 $ 971 $ 8,684
Accounts payable. . . . . . . . . . . . . . . . . . .
Accrued wages and benefits . . . . . . . . . . . . . 3,420 3,653 3,420 3,653
Pension and postemployment benefits payable . . .
Intergovernmental payable . . . . . . . . . . . . . . 3,912 3,324 3,912 3,324
Undistributed monies . . . . . . . . . . . . . . . .
2,369 2,038 2,369 2,038
Total liabilities. . . . . . . . . . . . . . . . . . . . .
245,493 632,580 592,579 285,494
Total
$ 256,165 $ 650,279 $ 603,251 $ 303,193
Assets:
Equity in pooled cash and investments . . . . . . . . Balance Additions Reductions Balance
Receivables: July 1, 2015 $ 625,132 $ 674,766 June 30, 2016
Intergovernmental . . . . . . . . . . . . . . . . . .
$ 351,196 104,627 2,973 $ 301,562
Total assets. . . . . . . . . . . . . . . . . . . . . . . $ 729,759 $ 677,739
2,973 104,627
Liabilities:
Accounts payable. . . . . . . . . . . . . . . . . . . $ 354,169 $ 406,189
Accrued wages and benefits . . . . . . . . . . . . .
Pension and postemployment benefits payable . . . $ 12,208 $ 18,331 $ 12,208 $ 18,331
Intergovernmental payable . . . . . . . . . . . . . .
Due to students. . . . . . . . . . . . . . . . . . . . 3,420 3,653 3,420 3,653
Undistributed monies . . . . . . . . . . . . . . . .
3,912 3,324 3,912 3,324
Total liabilities. . . . . . . . . . . . . . . . . . . . .
2,369 2,038 2,369 2,038

86,767 69,833 63,251 93,349

245,493 632,580 592,579 285,494

$ 354,169 $ 729,759 $ 677,739 $ 406,189

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