Page 112 - Hudson City Schools CAFR 2017
P. 112
HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO
COMBINING BALANCE SHEET
NONMAJOR SPECIAL REVENUE FUNDS (CONTINUED)
JUNE 30, 2017
Other
EHA Preschool Classroom Food Special
Title I Grant Reduction Service Revenue
Assets:
Equity in pooled cash
and investments . . . . . . . . . . . . . . . . $ - $ - $ - $ 326,149 $ 2,512
Receivables:
Intergovernmental . . . . . . . . . . . . . . . 21,565 5,496 18,946 - -
Prepayments . . . . . . . . . . . . . . . . . . . 379 - 11 1,350 -
Materials and supplies inventory . . . . . . . . - - - 1,916 -
Inventory held for resale. . . . . . . . . . . . . - - - 8,415 -
Total assets. . . . . . . . . . . . . . . . . . . . $ 21,944 $ 5,496 $ 18,957 $ 337,830 $ 2,512
Liabilities:
Accounts payable. . . . . . . . . . . . . . . . . $ - $ - $ 623 $ 1,314 $ -
Accrued wages and benefits payable . . . . . . . 30,491 3,833 1,379 81,663 -
Compensated absences payable. . . . . . . . . . - - - 4,536 -
Pension and postemployment benefits payable. . - 537 410 18,859 -
Intergovernmental payable . . . . . . . . . . . . 317 43 40 753 -
Due to other funds . . . . . . . . . . . . . . . . 11,762 1,917 1,038 - -
Total liabilities . . . . . . . . . . . . . . . . . . 42,570 6,330 3,490 107,125 -
Deferred inflows of resources:
Intergovernmental revenue not available. . . . . - 1,662 15,673 - -
Total deferred inflows of resources. . . . . . . . - 1,662 15,673 - -
Fund balances:
Nonspendable:
Materials and supplies inventory. . . . . . . . . - - - 1,916 -
Prepayments . . . . . . . . . . . . . . . . . . . 379 - 11 1,350 -
Restricted:
Food service operations . . . . . . . . . . . . . - - - 227,439 -
Non-public schools . . . . . . . . . . . . . . . - - - - -
Extracurricular activities. . . . . . . . . . . . . - - - - -
Other purposes. . . . . . . . . . . . . . . . . . - - - - 2,512
Unassigned (deficit). . . . . . . . . . . . . . . . (21,005) (2,496) (217) - -
Total fund balances (deficits) . . . . . . . . . . . (20,626) (2,496) (206) 230,705 2,512
Total liabilities, deferred inflows of resources
and fund balances . . . . . . . . . . . . . . . . $ 21,944 $ 5,496 $ 18,957 $ 337,830 $ 2,512
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