CONNEAUT SCHOOL DISTRICT Comprehensive Annual Financial
CONNEAUT SCHOOL DISTRICT Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2018 Conneaut School District 219 West School Drive Linesville, PA 16424 Crawford County, Pennsylvania www.conneautsd.org This Page Intentionally Left Blank Comprehensive Annual Financial Report of the Conneaut School District Crawford County, Pennsylvania for the Fiscal Year Ended June 30, 2018 Prepared By: Greg Mayle, CPA, CMA Business Manager Department Issuing Report: Business Office This Page Intentionally Left Blank TABLE OF CONTENTS Page Introductory Section Board of School Directors i Organization Chart ii Transmittal Letter iii Financial Section Independent Auditor’s Report 1 Management’s Discussion and Analysis 4 Basic Financial Statements Government-Wide Financial Statements Statement of Net Position 11 Statement of Activities 12 Fund Financial Statements Balance Sheet – Governmental funds 13 Reconciliation of the Balance Sheet to the Statement of Net Position 14 Statement of Revenues, Expenditures and Changes in Fund Balance 15 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance to the Statement of Activities 16 Statement of Revenues, Expenditures, and Changes in Fund Balance, Budget and Actual, General Fund 17 Statement of Net Position – Proprietary Funds 18 Statement of Revenues, Expenses, and Changes in Net Position – Proprietary Funds 19 Statement of Cash Flows – Proprietary Funds 20 Statement of Fiduciary Net Position – Fiduciary Funds 21 Fund Financial Statements (continued)
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