Page 6 - Hudson City Schools CAFR 2017

REQUIRED SUPPLEMENTARY INFORMATION:

Schedule of the District’s Proportionate Share of the Net Pension Liability:

School Employees Retirement System (SERS) of Ohio ........................................................... F 74
State Teachers Retirement System (STRS) of Ohio ................................................................. F 75

Schedule of District Contributions:

School Employees Retirement System (SERS) of Ohio ........................................................... F 76-77
State Teachers Retirement System (STRS) of Ohio ................................................................. F 78-79

Notes to the Required Supplementary Information ........................................................................ F 80

COMBINING STATEMENTS AND INDIVIDUAL FUND SCHEDULES:

Fund Descriptions - General Fund ................................................................................................. F 81

Schedule of Revenues, Expenditures and Changes in Fund Balance
Budget and Actual - (Non-GAAP Budgetary Basis):
Rotary ....................................................................................................................................... F 82
Public School Support .............................................................................................................. F 82
Special Trust ............................................................................................................................. F 82

Fund Descriptions - Nonmajor Governmental Funds ..................................................................... F 83-84

Combining Balance Sheet - Nonmajor Governmental Funds ........................................................ F 85

Combining Statement of Revenues, Expenditures and Changes in
Fund Balances Nonmajor Governmental Funds .......................................................................... F 86
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Combining Balance Sheet – Nonmajor Special Revenue Funds .................................................... F 87-88

Combining Statement of Revenues, Expenditures and Changes in
Fund Balances Nonmajor Special Revenue Funds ...................................................................... F 90-91
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Schedule of Revenues, Expenditures and Changes in Fund Balance
Budget and Actual - (Non-GAAP Budgetary Basis):

Other Grants ............................................................................................................................. F 92
Athletics and Music .................................................................................................................. F 92
Auxiliary Services .................................................................................................................... F 92
Data Communications .............................................................................................................. F 93
Other State Grants .................................................................................................................... F 93
Title VI-B ................................................................................................................................. F 93
Title I ........................................................................................................................................ F 94
EHA Preschool Grant ............................................................................................................... F 94
Classroom Reduction ................................................................................................................ F 94
Other Federal Grants ................................................................................................................ F 95
Food Service ............................................................................................................................. F 95
Other Special Revenue ............................................................................................................. F 95
Debt Service ............................................................................................................................. F 96

Combining Balance Sheet – Nonmajor Capital Projects Funds ..................................................... F 97

Combining Statement of Revenues, Expenditures and Changes in
–
Fund Balances Nonmajor Capital Projects Funds ....................................................................... F 98

Schedule of Revenues, Expenditures and Changes in Fund Balance
Budget and Actual - (Non-GAAP Budgetary Basis):
Building .................................................................................................................................... F 99
Permanent Improvement ........................................................................................................... F 99

Fund Descriptions - Proprietary Funds ........................................................................................... F 100
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