Comprehensive Annual Financial Report - Harford County Public ...

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Harford County Public Schools Student Contributors for Pictures: Student Grade School Page Sabrina Creel 10 Aberdeen High school 1 Katerina Lomis 4 Homestead Wakefield Elementary School 4 Kirsten McDonough 6 Bel Air Middle School 5 Christian Moriarty 7 Fallston Middle School 14 Zymeir Williams K William Paca Old Post Road Elementary School 29 Keynilie Pagan-Davila 8 Havre de Grace Middle School 59 Kristen Bascom 9 Harford Technical High School 60 Kaleb Whiteford 8 Edgewood Middle School 62 Kameron Lewis 2 Magnolia Elementary School 62 Noah Howerton 6 North Harford Middle School 69 Megan Huth 12 Havre de Grace High School 70 Aubrey Coughlin 10 C. Milton Wright High School 85 Khazmere Gibbons 5 Joppatowne Elementary School 85 Maurice Brown 2 Prospect Mill Elementary School 87 Austin Tracey 11 Bel Air High School 87 Sabrina Creel, Grade 10, Aberdeen High School Teacher: Rick Morris 1
Harford County Public Schools Table of Contents Pages Introductory Section 4 Vision, Mission, and Goals 5 Board of Education of Harford County/HCPS Administration 6 Organization Chart of Administration 7 Transmittal Letter 8 - 12 Certificate of Achievement for Excellence in Financial Reporting 13 Financial Section 14 Independent Auditor’s Report 15 - 16 Management’s Discussion and Analysis 17 - 28 Basic Financial Statements Government Wide Financial Statements: Statement of Net Assets Exhibit 1 30 Statement of Activities Exhibit 2 31 Fund Financial Statements: Balance Sheet – Governmental Funds Exhibit 3 32 Reconciliation of Governmental Funds Balance Sheet with Statement of Net Assets Exhibit 4 33 Statement of Revenues, Expenditures, and Changes In Fund Balances – Governmental Funds Exhibit 5 34 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances Exhibit 6 35 Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget (Non-GAAP Basis) and Actual – General Fund Exhibit 7 36 Statement of Fiduciary Net Assets Exhibit 8 37 Statement of Changes in Fiduciary Net Assets Exhibit 9 38 Notes to Financial Statements 39 – 58 Required Supplemental Information 60 Schedule of Funding Progress 61 2
Page 1 and 2: Comprehensive Annual Financial Repo
Page 3: Comprehensive Annual Financial Repo
Page 7 and 8: Introductory Section Katerina Lomis
Page 9: Board of Education of Harford Count
Page 12 and 13: actual enrollment of 38,222 student
Page 14 and 15: Relevant financial policies Primary
Page 17 and 18: Financial Section Christian Moriart
Page 19 and 20: Our audit was conducted for the pur
Page 21 and 22: Harford County Public Schools Manag
Page 33 and 34: Harford County Public Schools Exhib
Page 39 and 40: Exhibit 7 Harford County Public Sch
Page 41 and 42: Exhibit 9 Harford County Public Sch
Page 43 and 44: HARFORD COUNTY PUBLIC SCHOOLS NOTES
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HARFORD COUNTY PUBLIC SCHOOLS NOTES
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Required Supplemental Information K
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Other Supplemental Information Kale
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Schedule B Harford County Public Sc
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Harford County Public Schools Sched
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Schedule E Harford County Public Sc
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Statistical Section This part of HC
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Table 2 Harford County Public Schoo
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Table 10 Harford County Public Scho
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Independent Public Accountants’ R
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