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Funds June 30, 2016 $608 Million

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Funds June 30, 2016 $608 Million SAN DIEGO COMMUNITY COLLEGE DISTRICT BASIC FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR’S REPORT JUNE 30, 2016 SAN DIEGO COMMUNITY COLLEGE DISTRICT TABLE OF CONTENTS FOR THE YEAR ENDED JUNE 30, 2016 FINANCIAL SECTION Independent Auditors’ Report ............................................................................................................................................. 1 Management’s Discussion and Analysis ............................................................................................................................. 4 Basic Financial Statements Statement of Net Position .......................................................................................................................................... 15 Statement of Revenues, Expenses, and Changes in Net Position ......................................................................... 16 Statement of Cash Flows ............................................................................................................................................ 17 Statement of Fiduciary Net Position ......................................................................................................................... 19 Statement of Changes in Fiduciary Net Position .................................................................................................... 20 Notes to Financial Statements ............................................................................................................................................ 21 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Funding Progress ............................................................................................................................................ 49 Schedule of the District’s Proportionate Share of the Net Pension Liability ‐ STRS ................................................... 50 Schedule of the District’s Proportionate Share of the Net Pension Liability ‐ PERS ................................................... 51 Schedule of District Contributions ‐ STRS ........................................................................................................................ 51 Schedule of District Contributions ‐ PERS ........................................................................................................................ 52 Notes to Required Supplementary Information............................................................................................................... 53 SUPPLEMENTARY INFORMATION Combining Balance Sheet .................................................................................................................................................... 55 Reconciliation of Combining Balance Sheet to Statement of Net Position ................................................................... 58 Combining Schedule of Revenues, Expenditures (Expenses) and Changes in Fund Equity ..................................... 59 Reconciliation of Combining Schedule of Revenue, Expenditure (Expenses) and Changes in Fund Balance to Statement of Revenues, Expenses and Changes in Net Position ................................................................................ 62 Schedule of Expenditure of Federal Awards .................................................................................................................... 63 Schedule of Revenues and Expenditures of State Awards ............................................................................................. 65 Schedule of Revenues and Expenditures of Local Awards ............................................................................................ 68 Schedule of Workload Measures for State General Apportionment Annual Actual Attendance ............................. 69 Reconciliation of Annual Financial and Budget Report (CCFS‐311) with District Accounting System ................... 70 Reconciliation of the ECS 84362 (50 Percent Law) Calculation ...................................................................................... 71 Details of the Education Protection Account .................................................................................................................... 72 Notes to Supplementary Information ................................................................................................................................ 73 SAN DIEGO COMMUNITY COLLEGE DISTRICT TABLE OF CONTENTS FOR THE YEAR ENDED JUNE 30, 2016 OTHER INDEPENDENT AUDITORS’ REPORTS 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 ........................................ 74 Report on Compliance for each Major Federal Program and Report on Internal Control Over Compliance Required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements For Federal Awards .................................................................................. 76 Report on State Compliance ................................................................................................................................................ 79 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Summary of Auditors’ Results ........................................................................................................................................... 81 Schedule of Findings and Questioned Costs Related to the Financial Statements ...................................................... 82 Schedule of Findings and Questioned Costs Related to Federal Awards .................................................................... 83 Schedule of Findings and Questioned Costs Related to State Awards ......................................................................... 84 Continuing Disclosure ......................................................................................................................................................... 85 FINANCIAL SECTION INDEPENDENT AUDITORS’ REPORT The Board of Trustees Christy White, CPA San Diego Community College District Michael Ash, CPA San Diego, California Heather Rubio We have audited the accompanying financial statements of the San Diego Community College District (the “District”), as of and for the year ended June 30, 2016, which collectively comprise the District’s basic financial statements as listed in the table of contents. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial SAN DIEGO statements in accordance with accounting principles generally accepted in the United States LOS ANGELES of America; this includes the design, implementation, and maintenance of internal control SAN FRANCISCO/BAY AREA relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors’ Responsibility Corporate Oce: 348 Olive Street San Diego, CA 92103 Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the toll-free: 877.220.7229 United States of America and the standards applicable to financial audits contained in tel: 619.270.8222 fax: 619.260.9085 Government Auditing Standards, issued by the Comptroller General of the United States. www.christywhite.com Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditorʹs judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entityʹs preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entityʹs internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. 1 We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of San Diego Community College District, as of June 30, 2016, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended, in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the required supplementary information, such as management’s discussion and analysis, schedule of funding progress, schedules of proportionate share of net pension liability, and schedules of District contributions for pensions be presented to supplement
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