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Columbia Public School District Columbia, Missouri for Fiscal Year

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Columbia Public School District Columbia, Missouri for Fiscal Year Comprehensive Annual Financial Report Columbia Public School District Columbia, Missouri For Fiscal Year Ended june 30,2017 COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30,2017 COLUMBIA PUBLIC SCHOOL DISTRICT 1818 West Worley Columbia, Missouri 65203 REPORT ISSUED BY DEPARTMENT OF BUSINESS SERVICES Ms. Anna Munson, Chief Financial Officer Mr. James Cherrington, Director of Business Services Mr. David Martin, CPA, Assistant Director of Business Services Mr. Brian Benter, CPA, Senior Accountant Mr. Douglas Boyer, Accountant Mr. Matthew Arms, Accountant Ms. Heather McArthur, CPA, Administrative Project Manager COLUMBIA PUBLIC SCHOOL DISTRICT TABLE OF CONTENTS INTRODUCTORY SECTION Transmittal Letter...... ...... .......... .. ... .... ... ... ......... ..... ...... ........... ..................... 1 Board of Education .. ......... .. .. ............... ..... ............... ..... ....... .. .... ........................................................ 5 District Administration ........... .. ..... ............. ......... .. ...... ......... ........ ........ 5 Organizational Chart.......... ................... ............... .............. ......................................................... 6 School District Map............ ... ................ .. ........................................................................... 7 Certificate of Achievement for Excellence in Financial Reporting . ............ ........ ....... ...... ....................... 8 Certificate of Excellence in Financial Reporting ................ ... ........................ 9 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 Information Schedule of Funding Progress for the Retiree Health Plan.... .. ................................................. 74 Schedule of Employer Contributions - Public School Retirement System of Missouri ................................................. 75 Schedule of Proportionate Share of the Net Pension Liability and Related Ratios- Public School Retirement System of Missouri ...... .. .... ........... .. ............................... 76 Schedule of Employer Contributions- Public Education Employee Retirement System of Missouri. ............................ 77 Schedule of Proportionate Share of the Net Pension Liability and Related Ratios - Public Education Employee Retirement System of Missouri................. .. .............. .......... ..... .. .. .. .......... ...... .. .. .......................... 78 Supplementary Information Combining and Individual Fund Statements and Schedules Nonmajor Governmental Funds: Combining Balance Sheet- Non major Governmental Funds.... .. .......................... .. .......... 81 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances- Nonmajor Governmental Funds... .. .. .......... .... .. ....................... .. .............. ...... .. ............................... 82 Schedules of Revenues, Expenditures, and Changes in Fund Balance- Budget and Actual: Debt Service Fund ............................................................................................................................................... 83 Capital Projects Fund ...... ........ .. ................................................................................................... 84 Grants and Donations Fund ................................. ........................... .. ....... 85 CPS Facilities Authority Fund.......................................................... .. .................................................... 86 Nonmajor Enterprise Funds: Combining Statement of Net Position - Non major Enterprise Funds ....................................... .. .. ........... 88 Combining Statement of Revenues, Expenses, and Changes in Net Position - Nonmajor Enterprise Funds .................. .. .................................. .. ........................... 89 Combining Statement of Cash Flows- Nonmajor Enterprise Funds .............. .. ....... 90 COLUMBIA PUBLIC SCHOOL DISTRICT TABLE OF CONTENTS Internal Service Funds: Combining Statement of Net Position- Internal Service Funds ......... ........................... ............... 92 Combining Statement of Revenues, Expenses, and Changes in Net Position - Internal Service Funds .................. 93 Combining Statement of Cash Flows- Internal Service Funds.. ......................... 94 Fiduciary Fund: Statement of Changes in Fiduciary Assets and Liabilities- Agency Student Activity Fund. ............................ 96 Schedule of Changes in Due to Student Groups- Student Activity Fund...... ............... ....... 97 STATISTICAL SECTION Net Position by Component............ .... .. ......... ............. .............. .. ........ .......... .. ..... 100 Changes in Net Position . ............ .... ................... .............. .............. 102 Fund Balances of Governmental Funds.............. .............................. ................... ............................... 106 Changes in Fund Balance, Governmental Funds... ............. ........................ ................. .......... 108 Assessed Value and Actual Value of Taxable Property.. .. ............. .................. ................. 110 Property Tax Rates per $100 Assessed Valuation..... .................. ............. ..................... 111 Major Taxpayers........ .............. ............. ...................... ............. ............... ............... .. 112 Property Tax Levies and Collections............. .............. ......................... .............. 113 Ratio of General Bonded Debt Outstanding............... ................ .............. .............. 114 Ratio of Outstanding Debt by Type..... ............... ................... ........ 115 Direct and Overlapping Governmental Activities Debt.. ............ ........ .. ... ..... ... 116 Legal Debt Margin Information ....... .... ........... .. ................ .... 117 Demographics and Economic Statistics . ....... ....... .. ...... ................ ........... ........... ................. 118 Principal Employers...... .............. ........... ......... ................... .. .......... .... ............... ........ 119 Number of Employees by Function.................. ............ .................................... ............. ..... 120 Expenditures per Average Daily Attendance...................................................... ......................... 121 Teacher Base Salaries.............................. .................. .............. ............................... ..................... 122 Comparison to Missouri School Districts .......... ................ .................... ......... 123 School Building Information.. ... .... ....... ..... ... ....................... ............. ... ...... .... ...... 124 STATE COMPLIANCE SECTION Independent Auditors' Report - State Compliance Reports ················ ······ 131 Schedules for State Compliance: Financial Statements Using Four Fund Format Combined Schedule of Revenues, Expenditures and Changes in Fund Balances ..... ·························· 134 Schedule of Revenues Classified by Source........ ............. ................ ............... ... 136 Schedule of Expenditures by Object ...................................... .. 138 Assessed Valuation and Tax Levy.......... ............. .... 139 Independent Accountants' Report on Management's Assertions about Compliance with Specified Requirements of Missouri Laws and Regulations......... .............. ... 140 Schedule of Selected Statistics . ............................ 141 Schedule of Findings- State Requirements........... ................................... ..................... .. 145 Schedule of Prior Year Findings- State Requirements.. ............. .............. 146 SINGLE AUDIT SECTION Schedule
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