Comprehensive Annual Financial Report - Harford County Public ...

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Harford County Public Schools Table of Contents – Continued Other Supplemental Information 62 Food Service Fund (Special Revenue Fund) Statement of Revenues, Expenditures, and Changes in Fund Balance Compared to Budget (Non-GAAP Basis) Schedule A 63 School Construction Fund (Capital Projects Fund) Statement of Expenditures by Project Schedule B 64 School Funds (Agency Fund) Statement of Increases, Decreases, and Fund Balances Schedule C 65 - 66 Combining Statement of Fiduciary Net Assets – Agency Funds Schedule D 67 Combining Statement of Changes in Assets and Liabilities – Agency Funds Schedule E 68 Statistical Section 70 Net Assets by Component Table 1 71 Changes in Net Assets Table 2 72 Fund Balances of Governmental Funds Table 3 73 Changes in Fund Balances of Governmental Funds Table 4 74 Enrollment by School and Student to Teacher Ratio Table 5 75 Enrollment by Grade Table 6 76 Operating Indicators by Function Table 7 77 Capital Asset Statistics by Function Table 8 78 Student Academic Performance Table 9 79 Insurance Summary Table 10 80 Facilities Information Table 11 81 Principal Employers in Harford County Table 12 82 Outstanding Capital Leases Table 13 83 Full-time Equivalent Employees by Function Table 14 84 Compliance Section 85 Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 86 3
Introductory Section Katerina Lomis, Grade 4, Homestead Wakefied Elementary School Teacher: Jennifer Byrne 4
Page 1 and 2: Comprehensive Annual Financial Repo
Page 3 and 4: Comprehensive Annual Financial Repo
Page 5: Harford County Public Schools Table
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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Comprehensive Annual Financial Report - Harford County Public ...

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