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Morris County Vocational School District

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Morris County Vocational School District MORRIS COUNTY VOCATIONAL SCHOOL DISTRICT Morris County Vocational School District (a component unit of the County of Morris) Denville, New Jersey Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2020 Comprehensive Annual Financial Report of the Morris County Vocational School District Board of Education (a component unit of the County of Morris) Denville, New Jersey For the Fiscal Year Ended June 30, 2020 Prepared by Morris County Vocational School District Business Office MORRIS COUNTY VOCATIONAL SCHOOL DISTRICT TABLE OF CONTENTS FISCAL YEAR ENDED JUNE 30, 2020 INTRODUCTORY SECTION Letter of Transmittal ............................................................................................................................................... 1 Organizational Chart ............................................................................................................................................... 4 Roster of Officials ................................................................................................................................................... 5 Consultants and Advisors ........................................................................................................................................ 6 FINANCIAL SECTION ............................................................................................................................................. 7 Independent Auditors’ Report ................................................................................................................................. 8 Required Supplementary Information .................................................................................................................. 11 Management’s Discussion and Analysis ........................................................................................................ 12 Basic Financial Statements (Sections A. and B.) .................................................................................................. 20 A. District-Wide Financial Statements ................................................................................................................ 21 A-1 Statement of Net Position ..................................................................................................................... 22 A-2 Statement of Activities .......................................................................................................................... 23 B. Fund Financial Statements .............................................................................................................................. 25 B-1 Balance Sheet – Governmental Funds .................................................................................................. 26 B-2 Statement of Revenue, Expenditures and Changes in Fund Balance – Governmental Funds .......................................................................................................................... 28 B-3 Reconciliation of the Statement of Revenue, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ............................................. 29 B-4 Statement of Net Position – Proprietary Funds ..................................................................................... 30 B-5 Statement of Revenue, Expenses and Changes in Net Position – Proprietary Funds ............................................................................................................. 31 B-6 Statement of Cash Flows – Proprietary Funds ...................................................................................... 32 B-7 Statement of Fiduciary Net Position – Fiduciary Funds ....................................................................... 34 B-8 Statement of Changes in Fiduciary Net Position – Fiduciary Funds .................................................... 35 Notes to the Basic Financial Statements ......................................................................................................... 36 Required Supplementary Information ..................................................................................................................... 73 L. Schedules Related to Accounting and Reporting for Pensions and Postemployment Benefits Other than Pensions ..................................................................................................................................... 74 L-1 Schedule of District’s Proportionate Share of the Net Pension Liability – Public Employees Retirement System ............................................................................................... 75 L-2 Schedule of District Contributions – Public Employees Retirement System ....................................... 76 L-3 Schedule of State’s Proportionate Share of the Net Pension Liability Associated with The District – Teachers’ Pension and Annuity Fund ......................................................................... 77 L-4 Schedule of State Contributions – Teachers’ Pension and Annuity Fund ............................................ 78 L-5 Schedule of Changes in the State’s Proportionate Share of the Total OPEB Liability Associated With the District and Related Ratios ................................................................................................ 79 Notes to Required Supplementary Information .............................................................................................. 80 MORRIS COUNTY VOCATIONAL SCHOOL DISTRICT TABLE OF CONTENTS FISCAL YEAR ENDED JUNE 30, 2020 (Continued) FINANCIAL SECTION (Cont’d) C. Budgetary Comparison Schedules .................................................................................................................. 83 C-1 Budgetary Comparison Schedule – General Fund ................................................................................ 84 C-2 Budgetary Comparison Schedule – Special Revenue Fund .................................................................. 95 C-3 Notes to Required Supplementary Information - Budgetary Comparison Schedule ........................... 96 Supplementary Schedules (Sections D. to I.) D. School Level Schedules (Not Applicable) E. Special Revenue Fund .................................................................................................................................... 98 E-1 Combining Schedule of Program Revenue and Expenditures - Special Revenue Fund – Budgetary Basis ..................................................................................................................... 99 E-2 Preschool Education Aid Schedule of Expenditures – Budgetary Basis (Not Applicable) F. Capital Projects Fund .................................................................................................................................... 103 F-1 Summary Schedule of Revenue, Expenditures and Changes in Fund Balance – Budgetary Basis ................................................................................................................................................... 104 F-1A Schedule of Project Revenue, Expenditures, Project Balance and Project – Budgetary Basis – Various Improvements/Renovations to School District ........................................................ 105 F-1B Schedule of Project Revenue, Expenditures, Project Balance and Project – Budgetary Basis – HVAC and Ventilating Deck Unit Replacements ................................................................. 106 F-1C Schedule of Project Revenue, Expenditures, Project Balance and Project – Budgetary Basis – Replacement of Hot Water Heaters – Building 1 & 3 ........................................................... 107 F-1D Schedule of Project Revenue, Expenditures, Project Balance and Project – Budgetary Basis – Replacement of Boilers – Building 2 & 3 and Generator Upgrade – Building 4 .................. 108 F-1E Schedule of Project Revenue, Expenditures, Project Balance and Project – Budgetary Basis – Diesel Shop ............................................................................................................................ 109 F-1F Schedule of Project Revenue, Expenditures, Project Balance and Project – Budgetary Basis – Access Gate ........................................................................................................................... 110 F-1G Schedule of Project Revenue, Expenditures, Project Balance and Project – Budgetary Basis – Turf Field .............................................................................................................................. 111 F-1H Schedule of Project Revenue, Expenditures, Project Balance and Project – Budgetary Basis – Multi Purpose Room ............................................................................................................. 112 F-1I Schedule of Project Revenue, Expenditures, Project Balance and Project – Budgetary Basis – Various Building Projects ..................................................................................................... 113 F-1J Schedule of Project Revenue, Expenditures, Project Balance and Project – Budgetary Basis – Various Building Projects ..................................................................................................... 114 G. Proprietary Funds (Enterprise Funds) ........................................................................................................... 115 G-1 Combining Statement of Net Position ...............................................................................................
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