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Audited Annual Financial Report Fiscal Year Ended June 30, 2018

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Audited Annual Financial Report Fiscal Year Ended June 30, 2018 LOS ANGELES UNIFIED SCHOOL DISTRICT ED NIFI SCH U O S O E L L E D I G S N T R A I C S T O L • • B O N A IO RD AT Audited Annual OF EDUC FINANCIAL REPORT For Fiscal Year Ended June 30, 2018 2017-2018Los Angeles, CA LOS ANGELES UNIFIED SCHOOL DISTRICT LOS ANGELES, CALIFORNIA AUDITED ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2018 MR. AUSTIN BEUTNER SUPERINTENDENT OF SCHOOLS (EFFECTIVE MAY 15, 2018) MS. VIVIAN EKCHIAN INTERIM SUPERINTENDENT OF SCHOOLS (JANUARY 16, 2018 – MAY 14, 2018) MS. MICHELLE KING, ED.D. SUPERINTENDENT OF SCHOOLS (JANUARY 12, 2016 – JUNE 30, 2018) MR. SCOTT S. PRICE, PH.D. CHIEF FINANCIAL OFFICER MR. V. LUIS BUENDIA CONTROLLER PREPARED BY ACCOUNTING AND DISBURSEMENTS DIVISION 333 S. BEAUDRY AVENUE LOS ANGELES, CALIFORNIA 90017 LOS ANGELES UNIFIED SCHOOL DISTRICT Audited Annual Financial Report Year Ended June 30, 2018 Table of Contents I N T R O D U C T O R Y S E C T I O N Page Letter of Transmittal ………………………………………………………………………………………………….……… i Board of Education and Principal School District Officials ………………………………………………………………… vi Organizational Structure ……………………………………………………………………………………………………… vii F I N A N C I A L S E C T I O N Independent Auditor's Report ………………………………………………………………………………………………… 1 Management’s Discussion and Analysis ……………………………………………………………………………………… 4 B a s i c F i n a n c i a l S t a t e m e n t s: G o v e r n m e n t - w i d e F i n a n c i al S t a t e m e n t s: Statement of Net Position ……………………………………………………………………………………………… 14 Statement of Activities ………………………………………………………………………………………………… 15 F u n d F i n a n c i a l S t a t e m e n t s: Balance Sheet – Governmental Funds ………………………………………………………………………………… 16 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position ………………………… 17 Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds ……………………… 18 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities …………………………………………………………… 19 Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – General Fund ……………………..…………………………………………………………………………………… 20 Statement of Net Position – Proprietary Funds – Governmental Activities – Internal Service Funds ………………… 21 Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Funds – Governmental Activities – Internal Service Funds …………………………………………………………………… 22 Statement of Cash Flows – Proprietary Funds – Governmental Activities – Internal Service Funds ………………… 23 Statement of Net Position – Fiduciary Funds …………………………………………………………………………… 24 Statement of Changes in Net Position – Fiduciary Funds ……………………………………………………………… 25 N o t e s t o B a s i c F i n a n c i a l S t a t e m e n t s ………………………………………………………………… 26 R E Q U I R E D S U P P L E M E N T A R Y I N F O R M A T I O N Schedule of Changes in the Net OPEB Liability and Related Ratios …………………………………………………… 77 Schedule of Changes in the Net Pension Liability and Related Ratios – Agent Multiple-Employer Defined Benefit Pension Plan – California Public Employees' Retirement System (Safety Plan) …………………… 78 Schedule of Contributions – Agent Multiple-Employer Defined Benefit Pension Plan – California Public Employees' Retirement System (Safety Plan) ……………………………………………………… 79 Schedule of District Proportionate Share of the Net Pension Liability and Related Ratios and District Contributions – California Public Employees' Retirement System (Miscellaneous Plan) ……………… 80 Schedule of District Proportionate Share of the Net Pension Liability and Related Ratios and District Contributions – California State Teachers' Retirement System………………………………………… 81 Los Angeles Unified School District LOS ANGELES UNIFIED SCHOOL DISTRICT Audited Annual Financial Report Year Ended June 30, 2018 Table of Contents C o m b i n i n g a n d I n d i v i d u a l F u n d S c h e d u l e s a n d S t a t e m e n t s : Page District Bonds Fund – Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual………………………………………………………………………………………………… 82 Bond Interest and Redemption Fund – Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual……………………………………………………………………………… 83 N o n m a j o r G o v e r n m e n t a l F u n d s : Special Revenue Funds/Debt Service Funds/Capital Projects Funds: Nonmajor Governmental Funds – Combining Balance Sheet ……………………………………………………… 86 Nonmajor Governmental Funds – Combining Statement of Revenues, Expenditures, and Changes in Fund Balances …………………………...……...……………………..……………………………… 90 Special Revenue Funds – Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual …………………………...……...……………………..……… 94 Debt Service Funds – Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual …………………………...……...……………………..……… 98 Capital Projects Funds – Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual …………………………...……...……………………..……… 100 Internal Service Funds: Internal Service Funds – Combining Statement of Net Position ...…………………………………………………… 107 Internal Service Funds – Combining Statement of Revenues, Expenses, and Changes in Fund Net Position ……………………………………………………………………………………… 108 Internal Service Funds – Combining Statement of Cash Flows ……………..……………………………………… 109 Fiduciary Funds: Fiduciary Funds – Agency Funds – Combining Statement of Changes in Assets and Liabilities ………….………… 111 S U P P L E M E N T A R Y I N F O R M A T I O N Assessed Value of Taxable Property – Last Ten Fiscal Years …………………………………………………………… 113 Largest Local Secured Taxpayers – Current Year and Nine Years Ago…………………………………………………… 114 Property Tax Levies and Collections – Last Ten Fiscal Years …………………………………………………………… 115 Average Daily Attendance/Hours of Attendance – Annual Report – Last Ten Fiscal Years ……………………………… 116 Organization Structure ……….……………………………………………………………………....…………………… 119 Schedule of Average Daily Attendance/Hours of Attendance ……….………………………..…………………………… 120 Schedule of Average Daily Attendance – Affiliated Charter Schools ……….………………………..…………………… 122 Schedule of Instructional Time Offered ............................................................................................................................ 126 Schedule of Financial Trends and Analysis ....................................................................................................................... 127 Schedule to Reconcile the Annual Financial Budget Report (SACS) with Audited Financial Statements ……………… 128 Schedule of Charter Schools ……………………………..……….……………………………………………………… 129 Notes to Supplementary Information ...........................................................................................................……………… 134 Schedule of Expenditures of Federal Awards ................................................................................................................... 135 Notes to Schedule of Expenditures of Federal Awards …................................................................................................. 138 Audited Annual Financial Report LOS ANGELES UNIFIED SCHOOL DISTRICT Audited Annual Financial Report Year Ended June 30, 2018 Table of Contents O T H E R I N D E P E N D E N T A U D I T O R R E P O R T S 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 ……… 139 Report on Compliance for Each Major Federal Program and on Internal Control over Compliance …………………… 141 Independent Auditor's Report on State Compliance .......................................................................................................... 144 Schedule of Findings and Questioned Costs ...........................................................................................................……… 148 Status of Prior Year Findings and Recommendations ..........................................................................................………… 188 Independent Auditor's Management Letter ........................................................………………………………………...… 197 Los Angeles Unified School District INTRODUCTORY SECTION MEMBERS OF THE BOARD LOS ANGELES UNIFIED SCHOOL DISTRICT M ÓNICA GARCÍA AUSTIN BEUTNER KELLY GONEZ Superintendent of Schools DR. GEORGE J. MCKENNA III NICK MELVOIN SCOTT S. PRICE, Ph.D. SCOTT M. SCHMERELSON Chief Financial Officer DR. RICHARD A. VLADOVIC V. LUIS BUENDIA Controller December 14, 2018 The Honorable Board of Education Los Angeles Unified School District 333 South Beaudry Avenue Los Angeles, California 90017 Dear Board Members: The Audited Annual Financial Report of the Los Angeles Unified School District (District), for the fiscal year ended June 30, 2018, is hereby submitted. Responsibility for both the accuracy of the presented data and the completeness and fairness of the presentation, including all disclosures, rests with the District. To the best of our knowledge and belief, the enclosed data is accurate in all material respects and is reported in a manner designed to present fairly the financial position and results of operations of the District. All disclosures necessary to enable the reader to gain an understanding of the District’s financial activities have been included. The report also includes a “State and Federal Compliance Information” section, which is designed to meet the reporting requirements
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