Comprehensive Annual Financial Report - Harford County Public ...

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
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