Comprehensive Annual Financial Report Fiscal Year Ended June 30, 2015 1058 Fifth Avenue • Jonesboro, Georgia 30236 Callaway Elementary School Check-Out Consent Student Name: ___________________________ Teacher: ____________ Grade: _____ (Last) (First) Name of Parent(s) or Legal Guardian(s): 1. Name: _____________________________ Relationship: _____________________ Phone Numbers: Work # - ___________ Home # - ___________ Pager - #___________ 2. Name: _____________________________ Relationship: _____________________ Phone Numbers: Work # - ___________ Home # - ___________ Pager - #___________ GIVE THE NAME(S) AND PHONE NUMBERS OF PERSON(S) WHO HAVE PERMISSION TO CHECK-OUT STUDENT FROM SCHOOL. NOTE: SIBLING(S) OR CHILDREN UNDER 18 WILL NOT BE ALLOWED TO CHECK-OUT A STUDENT WITHOUT PRIOR PHONE CONFIRMATION, NOTES WILL BE VERIFIED BY PHONE. Name: ______________________________________________ Phone: ______________________ Name: ______________________________________________ Phone: ______________________ Name: ______________________________________________ Phone: ______________________ List any health problems or allergies: ______________________________________________________ Check Dismissal Procedure: J ASEP J WA L K E R J CAR RIDER J NURSERY BUS - __________ J BUS # - _____ Legal Documentation On File: Phone: Confirmation: Confirmation: Phone: File: On Documentation Legal For Office Use Only Use Office For gnature Of Parent or Guardian: __________________________________ Date: ____ / ____ / ____ / ____ / ____ Date: __________________________________ Guardian: or Parent Of gnature S gnature Of Parent or Guardian: __________________________________ Date: ____ / ____ / ____ / ____ / ____ Date: __________________________________ Guardian: or Parent Of gnature . HTW AERA N NESODTEAOEETOE COLPOLICIES SCHOOL AFOREMENTIONED THE UNDERSTOOD AND READ HAVE WE THAT . W . , ' F H NESGE ACKNOWLEDGE UNDERSIGNED THE E SCHOOL OF OUT STUDENT ANY CHECK TO REQUIRED IS D I PHOTO SSAFETY CHILD YOUR OR Name: ________________________________________ Relationship to Child: _________________ Child: to Relationship ________________________________________ Name: ame: ________________________________________ Relationship to Child: _________________ Child: to Relationship ________________________________________ ame: . E . EYATMTWL EMD OPEEV H AEYO ORCHILD YOUR OF SAFETY THE PRESERVE TO MADE BE WILL ATTEMPT VERY ORDERS - - U RVLGSWTOTACP FPOETV RRSRIIGCOURT RESTRAINING OR PROTECTIVE OF COPY A WITHOUT PRIVILEGES OUT CHECK DENIED BE CANNOT PARENTS CUSTODIAL ON . RVDDWT OISO EA DOCUMENTATION LEGAL OF COPIES WITH PROVIDED E C . ) ( ) ( L EETR UTBE MUST LEMENTARY ALLAWAY CHILD YOUR WITH CONTACT FROM RESTRICTED LEGALLY ARE THAT S PERSON OF S NAME ST Check-Out Consent (Backside) Consent Check-Out Callaway Elementary School Elementary Callaway Comprehensive Annual Financial Report Fiscal Year Ended June 30, 2015 Prepared by: Division of Business Services 1058 Fifth Avenue · Jonesboro, Georgia 30236 CLAYTON COUNTY BOARD OF EDUCATION COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2015 TABLE OF CONTENTS INTRODUCTORY SECTION Letter of Transmittal .............................................................................................................................................. i - iv Clayton County Board of Education Function and Composition ........................................................................... v Clayton County Board of Education Elected Officials and Superintendent of Schools .......................................................................................................................... vi Executive Staff ...........................................................................................................................................................vii Organizational Chart ................................................................................................................................................. viii Certificate of Achievement for Excellence in Financial Reporting ....................................................................... ix FINANCIAL SECTION Independent Auditor’s Report .............................................................................................................................. 1 - 3 Management’s Discussion and Analysis .......................................................................................................... 4 - 13 Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position .......................................................................................................................... 14 Statement of Activities ................................................................................................................... 15 and 16 Fund Financial Statements: Balance Sheet – Governmental Funds ..................................................................................................... 17 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ........................................................................................................ 18 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds ....................................................................................................... 19 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ......................................... 20 General Fund – Statement of Revenues, Expenditures and Changes in Fund Balances – Budget (Non-GAAP) and Actual ........................................................................... 21 Statement of Net Position – Proprietary Funds ...................................................................................... 22 Statement of Revenues, Expenses and Changes in Fund Net Position – Proprietary Funds .............................................................................................................. 23 Statement of Cash Flows – Proprietary Funds ........................................................................... 24 and 25 Statement of Fiduciary Assets and Liabilities – Agency Fund .............................................................. 26 Notes to Financial Statements .................................................................................................................. 27 – 58 Required Supplementary Information: Schedule of Proportionate Share of the Net Pension Liability - Teachers Retirement System of Georgia .......................................................................................... 59 Schedule of Contributions – Teachers Retirement System of Georgia ............................................... 60 Notes to Required Supplementary Information - Teachers Retirement System of Georgia .......................................................................................... 61 Schedule of Proportionate Share of the Net Pension Liability - Public School Employees Retirement System ................................................................................. 62 Notes to Required Supplementary Information - Public School Employees Retirement System ................................................................................. 63 Schedule of Proportionate Share of the Net Pension Liability - Employees’ Retirement System ......................................................................................................... 64 Schedule of Contributions – Employees’ Retirement System .............................................................. 65 Notes to Required Supplementary Information - Employees’ Retirement System ......................................................................................................... 66 CLAYTON COUNTY BOARD OF EDUCATION COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2015 TABLE OF CONTENTS FINANCIAL SECTION (CONTINUED) Combining Fund Schedules: Combining Balance Sheet – Nonmajor Governmental Funds ................................................................ 67 - 70 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds ........................................................................................ 71 - 74 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Nonmajor Governmental Funds ....................................................................... 75 - 84 Statement of Changes in Assets and Liabilities – Agency Fund ...................................................... 85 and 86 STATISTICAL SECTION Net Position by Component – Last Ten Fiscal Years ............................................................................................ 87 Changes in Net Position – Last Ten Fiscal Years .......................................................................................... 88 - 91 Fund Balances, Governmental Funds – Last Ten Fiscal Years ........................................................................... 92 Changes in Fund Balances, Governmental Funds – Last Ten Fiscal Years .......................................... 93 and 94 Assessed Value and Estimated Actual Value of Taxable Property – Last Ten Fiscal Years ............................ 95 Direct and Overlapping Property Tax Rates – Last Ten Fiscal Years ................................................................. 96