Page 35 - Hudson City Schools CAFR 2017

HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO

MANAGEMENT’S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2017
(UNAUDITED)

Total Cost of Net Cost of Total Cost of Net Cost of
Services Services Services Services
2017 2017 2016 2016
Program expenses:
Instruction:
Regular $ 30,223,535 $ 27,168,533 $ 28,113,267 $ 25,106,448
Special 10,092,995 8,162,910 8,951,438 6,872,162
Vocational 369,409 333,601 283,061 241,562
Other 1,261,399 1,242,392 1,285,813 1,261,504
Support services:
Pupil 4,996,693 3,828,110 4,853,110 3,849,067
Instructional staff 2,293,445 2,230,367 2,224,870 2,094,188
Board of education 78,835 78,835 38,520 38,520
Administration 4,414,001 4,232,582 3,927,626 3,746,015
Fiscal 1,411,686 1,411,686 1,410,351 1,410,351
Business 663,107 663,107 622,463 622,463
Operations and maintenance 5,786,325 5,763,540 5,382,831 5,373,191
Pupil transportation 3,890,981 3,890,981 3,786,842 3,786,842
Central 568,679 568,069 560,192 560,192
Operation of non-instructional services:
Food service operations 1,615,311 105,489 1,417,360 (15,143)
Other non-instructional services 50,180 23,768 29,891 12,418
Extracurricular activities 1,978,779 1,185,910 1,839,597 1,089,198
Interest on long-term debt 766,121 766,121 797,635 797,635
Total expenses $ 70,461,481 $ 61,656,001 $ 65,524,867 $ 56,846,613

The dependence upon tax revenues during fiscal year 2017 for governmental activities is apparent, as 87.99% of 2017
instruction activities are supported through taxes and other general revenues. For all governmental activities, general
revenue support was 87.50% in 2017. 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 2017 and 2016.
Governmental Activities - General and Program Revenues

$80,000,000
$60,000,000 $57,823,415 $62,068,994
$40,000,000 General Revenues
Program Revenues
$20,000,000
$8,805,480 $8,678,254
$-
Fiscal Year 2017 Fiscal Year 2016

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