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HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO

COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2016

TABLE OF CONTENTS

I. INTRODUCTORY SECTION

Table of Contents................................................................................................................................. I 1-3
Letter of Transmittal ............................................................................................................................ I 4-11
Organizational Chart............................................................................................................................ I 12
Certificate of Achievement for Excellence in Financial Reporting ..................................................... I 13
Certificate of Excellence in Financial Reporting ................................................................................. I 14

II. FINANCIAL SECTION

INDEPENDENT AUDITOR’S REPORT........................................................................................... F 1-3

MANAGEMENT’S DISCUSSION AND ANALYSIS...................................................................... F 5-18

BASIC FINANCIAL STATEMENTS:

Government-Wide Financial Statements:

Statement of Net Position ......................................................................................................... F 19
Statement of Activities ............................................................................................................. F 20-21

Fund Financial Statements:

Balance Sheet - Governmental Funds....................................................................................... F 22

Reconciliation of Total Governmental Fund Balances to Net Position
of Governmental Activities....................................................................................................... F 23

Statement of Revenues, Expenditures and Changes in Fund
Balances - Governmental Funds............................................................................................... F 24

Reconciliation of the Statement of Revenues, Expenditures and Changes
in Fund Balances of Governmental Funds to the Statement of Activities ................................ F 25

Statement of Revenues, Expenditures and Changes in Fund
Balance – Budget and Actual (Non-GAAP Budgetary Basis) – General Fund ........................ F 26

Statement of Net Position - Proprietary Funds ......................................................................... F 27

Statement of Revenues, Expenses and Changes in
Net Position - Proprietary Funds .............................................................................................. F 28

Statement of Cash Flows - Proprietary Funds .......................................................................... F 29

Statement of Fiduciary Net Position - Fiduciary Funds............................................................ F 30

Statement of Changes in Fiduciary Net Position - Fiduciary Fund .......................................... F 31

Notes to the Basic Financial Statements ........................................................................................ F 33-70

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