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School District of Roxbury Township

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School District of Roxbury Township SCHOOL DISTRICT OF ROXBURY TOWNSHIP Roxbury Township School District Board of Education Succasunna, New Jersey Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2019 Comprehensive Annual Financial Report of the Roxbury Township School District Board of Education Succasunna, New Jersey For the Fiscal Year Ended June 30, 2019 Prepared by Roxbury Township School District Board of Education ROXBURY TOWNSHIP SCHOOL DISTRICT TABLE OF CONTENTS FISCAL YEAR ENDED JUNE 30, 2019 INTRODUCTORY SECTION (Unaudited) Letter of Transmittal ............................................................................................................................................... 1 Organizational Chart ............................................................................................................................................... 5 Roster of Officials ................................................................................................................................................... 6 Consultants and Advisors ........................................................................................................................................ 7 FINANCIAL SECTION ............................................................................................................................................. 8 Independent Auditors’ Report .......................................................................................................................... 9 Required Supplementary Information ................................................................................................................... 12 Management’s Discussion and Analysis (Unaudited) .................................................................................... 13 Basic Financial Statements (Sections A and B) .................................................................................................... 21 A. District-Wide Financial Statements ................................................................................................................ 22 A-1 Statement of Net Position ..................................................................................................................... 23 A-2 Statement of Activities .......................................................................................................................... 24 B. Fund Financial Statements .............................................................................................................................. 26 B-1 Balance Sheet – Governmental Funds .................................................................................................. 27 B-2 Statement of Revenue, Expenditures and Changes in Fund Balances – Governmental Funds .......................................................................................................................... 29 B-3 Reconciliation of the Statement of Revenue, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ............................................. 30 B-4 Statement of Net Position – Proprietary Funds ..................................................................................... 31 B-5 Statement of Revenue, Expenses and Changes in Fund Net Position – Proprietary Funds ............................................................................................................. 32 B-6 Statement of Cash Flows – Proprietary Funds ...................................................................................... 34 B-7 Statement of Fiduciary Net Position – Fiduciary Funds ....................................................................... 35 B-8 Statement of Changes in Fiduciary Net Position – Fiduciary Funds .................................................... 36 Notes to the Basic Financial Statements ......................................................................................................... 37 Required Supplementary Information (Unaudited) ................................................................................................. 76 L. Schedules Related to Accounting and Reporting for Pensions and Postemployment Benefits Other than Pensions (Unaudited) .................................................................................................... 77 L-1 Schedule of District’s Proportionate Share of the Net Pension Liability – Public Employees Retirement System ............................................................................................... 77 L-2 Schedule of District Contributions – Public Employees Retirement System ....................................... 78 L-3 Schedule of State’s Proportionate Share of the Net Pension Liability Associated with the District – Teachers’ Pension and Annuity Fund ................................................................................ 79 L-4 Schedule of State Contributions – Teachers’ Pension and Annuity Fund ............................................ 80 L-5 Schedule of Changes in the State’s Proportionate Share of the Total OPEB Liability Associated with the District and Related Ratios ................................................................. 81 Notes to Required Supplementary Information .............................................................................................. 82 ` ROXBURY TOWNSHIP SCHOOL DISTRICT TABLE OF CONTENTS FISCAL YEAR ENDED JUNE 30, 2019 (Continued) FINANCIAL SECTION (Cont’d) Other Supplementary Schedules (D.-I.) C. Budgetary Comparison Schedules (Unaudited) .............................................................................................. 85 C-1 Budgetary Comparison Schedule – General Fund ................................................................................ 86 C-2 Budgetary Comparison Schedule - Special Revenue Fund ................................................................. 100 C-3 Required Supplementary Information - Budgetary Comparison Schedule – Note to RSI .................. 101 D. School Level Schedules (Not Applicable) .................................................................................................... 103 E. Special Revenue Fund .................................................................................................................................. 104 E-1 Combining Schedule of Program Revenue and Expenditures - Special Revenue Fund – Budgetary Basis ................................................................................................................... 105 E-2 Preschool Education Aid Schedule of Expenditures – Budgetary Basis (Not Applicable) F. Capital Projects Fund .................................................................................................................................... 109 F-1 Summary Schedule of Revenues, Expenditures and Changes in Fund Balance ................................. 110 F-1A Schedule of Project Revenues, Expenditures, Project Balance and Project Status – Budgetary Basis – Eisenhower Middle School Roof Replacement Phase I .................................... 111 F-1B Schedule of Project Revenues, Expenditures, Project Balance and Project Status – Budgetary Basis – Eisenhower Middle School Roof Replacement Phase II ................................... 112 F-1C Schedule of Project Revenues, Expenditures, Project Balance and Project Status – Budgetary Basis – Jefferson Elementary School Windows Replacement ....................................... 113 F-1D Schedule of Project Revenues, Expenditures, Project Balance and Project Status – Budgetary Basis – Roxbury High School Roof Replacement Phase I ............................................. 114 F-1E Schedule of Project Revenues, Expenditures, Project Balance and Project Status – Budgetary Basis – Roxbury High School Roof Replacement Phase II ........................................... 115 F-1F Schedule of Project Revenues, Expenditures, Project Balance and Project Status – Budgetary Basis – Franklin Elementary School Windows Replacement ........................................ 116 F-1G Schedule of Project Revenues, Expenditures, Project Balance and Project Status – Budgetary Basis – Building Security Upgrades .............................................................................. 117 F-1H Schedule of Project Revenues, Expenditures, Project Balance and Project Status – Budgetary Basis – Lincoln Roosevelt Electrical Upgrades ............................................................. 118 F-1I Schedule of Project Revenues, Expenditures, Project Balance and Project Status – Budgetary Basis – Security Vestibules at Franklin, Jefferson, Kennedy and Nixon ....................... 119 F-1J Schedule of Project Revenues, Expenditures, Project Balance and Project Status – Budgetary Basis – Nixon Roof Replacement .................................................................................. 120 F-1K Schedule of Project Revenues, Expenditures, Project Balance and Project Status – Budgetary Basis – Franklin Boiler Room Upgrades ....................................................................... 121 F-1L Schedule of Project Revenues, Expenditures, Project Balance and Project Status – Budgetary Basis – Lincoln Roosevelt Partial Window Replacement .............................................. 122 F-1M Schedule of Project Revenues, Expenditures, Project Balance and Project Status – Budgetary Basis – Roxbury High School Reimagined Phase I ....................................................... 123 F-1N Schedule
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