Page 111 - Hudson City Schools CAFR 2017
P. 111
HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO
COMBINING BALANCE SHEET
NONMAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2017
Other
Other Athletics Auxiliary State
Grants and Music Services Grants Title VI-B
Assets:
Equity in pooled cash
and investments . . . . . . . . . . . . . . . . $ 107,110 $ 204,921 $ 117,650 $ - $ -
Receivables:
Intergovernmental . . . . . . . . . . . . . . . - - - 2,501 296,582
Prepayments . . . . . . . . . . . . . . . . . . . - 41 84 68 1,436
Materials and supplies inventory . . . . . . . . - - - - -
Inventory held for resale. . . . . . . . . . . . . - - - - -
Total assets. . . . . . . . . . . . . . . . . . . . $ 107,110 $ 204,962 $ 117,734 $ 2,569 $ 298,018
Liabilities:
Accounts payable. . . . . . . . . . . . . . . . . $ 3,413 $ 2,035 $ 38,396 $ - $ 109
Accrued wages and benefits payable . . . . . . . - - 7,785 - 141,698
Compensated absences payable. . . . . . . . . . - - - - -
Pension and postemployment benefits payable. . - 305 1,428 - 16,690
Intergovernmental payable . . . . . . . . . . . . - 400 64 - 2,032
Due to other funds . . . . . . . . . . . . . . . . - - - 2,431 95,738
Total liabilities . . . . . . . . . . . . . . . . . . 3,413 2,740 47,673 2,431 256,267
Deferred inflows of resources:
Intergovernmental revenue not available. . . . . - - - - 107,965
Total deferred inflows of resources. . . . . . . . - - - - 107,965
Fund balances:
Nonspendable:
Materials and supplies inventory. . . . . . . . . - - - - -
Prepayments . . . . . . . . . . . . . . . . . . . - 41 84 68 1,436
Restricted:
Food service operations . . . . . . . . . . . . . - - - - -
Non-public schools . . . . . . . . . . . . . . . - - 69,977 - -
Extracurricular activities. . . . . . . . . . . . . - 202,181 - - -
Other purposes. . . . . . . . . . . . . . . . . . 103,697 - - 70 -
Unassigned (deficit). . . . . . . . . . . . . . . . - - - - (67,650)
Total fund balances (deficits) . . . . . . . . . . . 103,697 202,222 70,061 138 (66,214)
Total liabilities, deferred inflows of resources
and fund balances . . . . . . . . . . . . . . . . $ 107,110 $ 204,962 $ 117,734 $ 2,569 $ 298,018
- - continued
F 87
