Page 4 - 2019-20 CAFR
P. 4
Rogue Community College
Table of Contents
Year ended June 30, 2020
INTRODUCTORY SECTION:
Transmittal Letter ................................................................................................................................................... 1
Elected/Appointed Officials..................................................................................................................................... 9
Organizational Chart ............................................................................................................................................. 10
Certificate of Achievement for Excellence in Financial Reporting …………………………………………………………........... 11
FINANCIAL SECTION:
Independent Auditor’s Report .............................................................................................................................. 14
Management’s Discussion and Analysis ................................................................................................................ 18
Basic Financial Statements:
Statement of Net Position .................................................................................................................................. 28
Statement of
Revenues, Expenses, and Changes in Net Position ...................................................................... 30
Statement of Cash Flows ................................................................................................................................... 32
Notes to Basic Financial Statements .................................................................................................................. 36
Required Supplementary Information
Schedule of Changes in Total College Administered OPEB Liability and Related Ratios ................................... 70
Schedule of Employer’s Proportionate Share of Net RHIA OPEB Liability/(Asset) ............................................ 71
Schedule of RHIA OPEB Employer Contributions ............................................................................................... 72
Schedule of Employer’s Share of Net Pension Liability/(Asset) (OPERS)............................................................ 73
Schedule of Employer Contributions (OPERS) ................................................................................................... 74
Other Supplementary Information (Individual Fund Financial Schedules):
Description of Budgeted College Funds ............................................................................................................ 78
General Fund ..................................................................................................................................................... 80
Capital Improvement Fund – ................................................................................................. 81
COPs and Bonds
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