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HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO
NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2016
NOTE 18 - OTHER COMMITMENTS
The District utilizes encumbrance accounting as part of its budgetary controls. Encumbrances outstanding
at year end may be reported as part of restricted, committed, or assigned classifications of fund balance. At
year end, the District’s commitments for encumbrances in the governmental funds were as follows:
Fund Year-End
General fund Encumbrances
Nonmajor governmental funds $ 715,836
Total 818,141
$ 1,533,977
F 70
