Page 4 - Hudson CAFR Report 2018
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HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2018
TABLE OF CONTENTS
I. INTRODUCTORY SECTION
Table of Contents................................................................................................................................. I 1-4
Letter of Transmittal ............................................................................................................................ I 5-13
Organizational Chart............................................................................................................................ I 14
Certificate of Achievement for Excellence in Financial Reporting ..................................................... I 15
Certificate of Excellence in Financial Reporting ................................................................................. I 16
II. FINANCIAL SECTION
INDEPENDENT AUDITOR’S REPORT........................................................................................... F 1-3
MANAGEMENT’S DISCUSSION AND ANALYSIS...................................................................... F 5-19
BASIC FINANCIAL STATEMENTS:
Government-Wide Financial Statements:
Statement of Net Position ......................................................................................................... F 21
Statement of Activities ............................................................................................................. F 22-23
Fund Financial Statements:
Balance Sheet - Governmental Funds....................................................................................... F 24
Reconciliation of Total Governmental Fund Balances to Net Position
of Governmental Activities....................................................................................................... F 25
Statement of Revenues, Expenditures and Changes in Fund
Balances - Governmental Funds............................................................................................... F 26
Reconciliation of the Statement of Revenues, Expenditures and Changes
in Fund Balances of Governmental Funds to the Statement of Activities ................................ F 27
Statement of Revenues, Expenditures and Changes in Fund
Balance – Budget and Actual (Non-GAAP Budgetary Basis) – General Fund ........................ F 28
Statement of Net Position - Proprietary Funds ......................................................................... F 29
Statement of Revenues, Expenses and Changes in
Net Position - Proprietary Funds .............................................................................................. F 30
Statement of Cash Flows - Proprietary Funds .......................................................................... F 31
Statement of Fiduciary Net Position - Fiduciary Funds............................................................ F 32
Statement of Changes in Fiduciary Net Position - Fiduciary Fund .......................................... F 33
Notes to the Basic Financial Statements ........................................................................................ F 35-82
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