Page 129 - Hudson CAFR Report 2018

HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS

FOR THE FISCAL YEAR ENDED JUNE 30, 2018

Revenues: Nonmajor Nonmajor Nonmajor Total
From local sources: Special Revenue Debt Service Capital Projects Nonmajor
Property taxes . . . . . . . . . . . . . . . . . Governmental
Earnings on investments. . . . . . . . . . . . Funds Fund Fund
Charges for services . . . . . . . . . . . . . . Funds
Extracurricular. . . . . . . . . . . . . . . . . $- $ 3,400,917 $ 1,295,302
Other local revenues. . . . . . . . . . . . . . 7,851 - - $ 4,696,219
Intergovernmental - intermediate . . . . . . . . - - 7,851
Intergovernmental - state . . . . . . . . . . . . 1,295,372 - -
Intergovernmental - federal. . . . . . . . . . . 397,509 - 1,295,372
Total revenues . . . . . . . . . . . . . . . . . 173,872 77,740 397,509
- 33,155 - 251,612
22,610 33,155
1,998,839 158,857
1,798,717 - - 2,180,306
5,672,160 3,456,682 1,798,717
1,531,899 10,660,741

Expenditures: 1,679,241 - 565,000 2,244,241
Current: 819,991 - - 819,991
Instruction: 2,000 - - 2,000
10,800 - 49,625
Regular . . . . . . . . . . . . . . . . . . . 38,825
Special . . . . . . . . . . . . . . . . . . . . 790,709 - 790,709
Vocational. . . . . . . . . . . . . . . . . . 65,165 - - 65,165
Other. . . . . . . . . . . . . . . . . . . . . - -
Support services: 185,059 91,951 - 185,059
- - 18,605 110,556
Pupil . . . . . . . . . . . . . . . . . . . . . - -
Instructional staff. . . . . . . . . . . . . . . 7,746 236,799 7,746
Administration . . . . . . . . . . . . . . . . - - 236,799
Fiscal. . . . . . . . . . . . . . . . . . . . . - -
Operations and maintenance . . . . . . . . . 1,475,061 - - 1,475,061
Pupil transportation . . . . . . . . . . . . . 29,962 - - 29,962
Operation of non-instructional services: 1,180,000
Food service operations . . . . . . . . . . . 514,614 640,000 514,614
Other non-instructional services . . . . . . . - 583,214 - 1,180,000
Extracurricular activities . . . . . . . . . . . . 543,833 -
Facilities acquisition and construction . . . . . - 1,858,998 - 640,000
Debt service: - 2,039,229 583,214
Principal retirement. . . . . . . . . . . . . . - 543,833
Interest and fiscal charges. . . . . . . . . . . 5,580,348 9,478,575
Bond issuance costs. . . . . . . . . . . . . .

Total expenditures. . . . . . . . . . . . . . . .

Excess (deficiency) of revenues over (under) 91,812 1,597,684 (507,330) 1,182,166
expenditures . . . . . . . . . . . . . . . . . .

Other financing sources (uses): - 3,560,314 - 3,560,314
- - 2,867 2,867
Premium on sale of bonds . . . . . . . . . . . 46,000
Proceeds from sale of assets . . . . . . . . . . 46,000 1,238,000 - 1,284,000
Transfers in . . . . . . . . . . . . . . . . . . 4,798,314 2,867 4,847,181
Total other financing sources (uses) . . . . . .

Net change in fund balances . . . . . . . . . . 137,812 6,395,998 (504,463) 6,029,347

Fund balances at beginning of year. . . . . . $ 519,793 $ (1,500) 579,774 $ 1,098,067
Fund balances at end of year . . . . . . . . . 657,605 6,394,498 $ 75,311 7,127,414

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