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Comprehensive Annual Financial Report

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Comprehensive Annual Financial Report Comprehensive Annual Financial Report Columbia Public School District Columbia, Missouri For Fiscal Year Ended]une 30, 2018 COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2018 COLUMBIA PUBLIC SCHOOL DISTRICT 1818 West Worley Columbia, Missouri 65203 REPORT ISSUED BY DEPARTMENT OF BUSINESS SERVICES Ms. Heather McArthur, CPA, Chief Financial Officer Mr. James Cherrington, Director of Business Services Mr. Brian Senter, CPA, Senior Accountant Mr. Douglas Boyer, Accountant Mr. Matthew Arms, Accountant Mr. Jeffery Shockley, Accountant COLUMBIA PUBLIC SCHOOL DISTRICT TABLE OF CONTENTS INTRODUCTORY SECTION Transmittal Letter ................................................................................................................................................................ 1 Board of Education ............................................................................................................................................................. 6 District Administration ......................................................................................................................................................... 6 Organizational Chart ........................................................................................................................................................... 7 School District Map ............................................................................................................................................................. 8 Certificate of Achievement tor Excellence in Financial Reporting ...................................................................................... 9 Certificate of Excellence in Financial Reporting ...............................................................................................1 O FINANCIAL SECTION Independent Auditors' Report ........................................................................................................................................... 11 Management's Discussion and Analysis .......................................................................................................................... 13 Basic Financial Statements District-wide Financial Statements: Statement of Net Position .......................................................................................................................................... 27 Statement of Activities ............................................................................................................................................... 28 Fund Financial Statements: Balance Sheet - Governmental Funds ...................................................................................................................... 30 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds ............................. 32 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ....................................................................................... 34 Statement of Revenues, Expenditures, and Changes in Fund Balance, Budget and Actual - General Fund ........... 35 Statement of Revenues, Expenditures, and Changes in Fund Balance, Budget and Actual - Teachers Fund ......... 36 Statement of Net Position - Proprietary Funds .......................................................................................................... 37 Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds ............................................ 38 Statement of Cash Flows - Proprietary Funds ........................................................................................................... 39 Statement of Fiduciary Assets and Liabilities - Agency Student Activity Fund ......................................................... 40 Notes to the Basic Financial Statements .......................................................................................................................... 41 Reauired Supplementary lnfonnation Schedule of Changes in Total OPES Liability and Related Ratios - Public School Retirement System of Missouri ....... 76 Schedule of Employer Contributions - Public School Retirement System of Missouri ..................................................... 77 Schedule of Proportionate Share of the Net Pension Liability and Related Ratios - Public School Retirement System of Missouri ....................................................................................................................................................... 78 Schedule of Employer Contributions - Public Education Employee Retirement System of Missouri ............................... 79 Schedule of Proportionate Share of the Net Pension Liability and Related Ratios - Public Education Employee Retirement System of Missouri .................................................................................................................... 80 Supplementary lnfonnation Combining and Individual Fund Statements and Schedules Nonmajor Governmental Funds3 Combining Balance Sheet - Non major Governmental Funds ................................................................................... 83 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds .......................................................................................................................................... 84 Schedules of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual: Debt Service Fund ..................................................................................................................................................... 85 Capital Projects Fund ................................................................................................................................................ 86 Grants and Donations Fund ...................................................................................................................................... 87 CPS Facilities Authority Fund .................................................................................................................................... 88 Nonmajor Enterprise Funds: Combining Statement of Net Position - Nonmajor Enterprise Funds ........................................................................ 90 Combining Statement of Revenues, Expenses, and Changes in Net Position - Nonmajor Enterprise Funds ............................................................................................................................... 91 Combining Statement of Cash Flows - Nonmajor Enterprise Funds ......................................................................... 92 COLUMBIA PUBLIC SCHOOL DISTRICT TABLE OF CONTENTS Internal Service Funds: Combining Statement of Net Position - Internal Service Funds ................................................................................ 94 Combining Statement of Revenues, Expenses, and Changes in Net Position - Internal Service Funds .................. 95 Combining Statement of Cash Flows - Internal Service Funds ................................................................................. 96 Fiduciary Fund: Statement of Changes in Fiduciary Assets and Liabilities - Agency Student Activity Fund ...................................... 98 Schedule of Changes in Due to Student Groups - Student Activity Fund .................................................................. 99 STATISTICAL SECTION Net Position by Component ............................................................................................................................................ 102 Changes in Net Position ................................................................................................................................................. 104 Fund Balances of Governmental Funds ......................................................................................................................... 108 Changes in Fund Balance, Governmental Funds ........................................................................................................... 110 Assessed Value and Actual Value of Taxable Property .................................................................................................. 112 Property Tax Rates per $100 Assessed Valuation ......................................................................................................... 113 Major Taxpayers ............................................................................................................................................................. 114 Property Tax Levies and Collections .............................................................................................................................. 115 Ratio of General Bonded Debt Outstanding ................................................................................................................... 116 Ratio of Outstanding Debt by Type ................................................................................................................................. 117 Direct and Overlapping Governmental Activities Debt.. .................................................................................................. 118 Legal Debt Margin Information ....................................................................................................................................... 119
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