Page 33 - Microsoft Word - CAFR Title Page

HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO

MANAGEMENT’S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2016

(UNAUDITED)

Total Cost of Net Cost of Total Cost of Net Cost of
Services Services Services Services
2016 2016 2015 2015

Program expenses: $ 28,113,267 $ 25,106,448 $ 27,692,555 $ 24,669,745
Instruction: 8,951,438 6,872,162 8,739,661 6,747,742
Regular 283,061 241,562 288,761 252,980
Special 1,285,813 1,261,504 1,290,104 1,272,607
Vocational
Other 4,853,110 3,849,067 4,516,471 3,659,763
2,224,870 2,094,188 1,995,041 1,871,338
Support services:
Pupil 38,520 38,520 70,122 70,122
Instructional staff 3,927,626 3,746,015 3,789,299 3,620,332
Board of education 1,410,351 1,410,351 1,198,288 1,198,288
Administration
Fiscal 622,463 622,463 593,218 593,218
Business 5,382,831 5,373,191 5,363,794 5,313,373
Operations and maintenance 3,786,842 3,786,842 3,898,262 3,898,262
Pupil transportation
Central 560,192 560,192 565,003 565,003

Operation of non-instructional services: 1,417,360 (15,143) 1,374,636 (52,806)
Food service operations 29,891 12,418 18,097 7,571
Other non-instructional services 1,089,198
1,839,597 797,635 1,707,800 746,178
Extracurricular activities 797,635 842,430 842,430
Interest on long-term debt $ 56,846,613
$ 65,524,867 $ 63,943,542 $ 55,276,146
Total expenses

The dependence upon tax revenues during fiscal year 2016 for governmental activities is apparent, as 86.66% of 2016
instruction activities are supported through taxes and other general revenues. For all governmental activities, general
revenue support was 86.76% in 2016. The District’s taxpayers and unrestricted grants and entitlements are by far the
primary support for the District’s students.

The graph below presents the District’s governmental activities revenue for fiscal years 2016 and 2015.

Governmental Activities - General and Program Revenues

$80,000,000 $62,068,994 $63,822,793 General Revenues
$60,000,000 Program Revenues
$40,000,000 $8,678,254 $8,667,396
$20,000,000 Fiscal Year 2016 Fiscal Year 2015

$-

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