Comprehensive Annual Financial Report - Harford County Public ...

Harford County Public Schools
Table of Contents – Continued
Other Supplemental Information 57
Food Service Fund (Special Revenue Fund)
Schedule of Revenues, Expenditures, and Changes in
Fund Balance Compared to Budget (Non-GAAP Basis) Schedule A 58
School Construction Fund (Capital Projects Fund)
Schedule of Expenditures by Project Schedule B 59
School Funds (Agency Fund)
Schedule of Increases, Decreases, and Fund Balances Schedule C 60 - 61
Combining Statement of Fiduciary Net Assets
– Agency Funds Schedule D 62
Combining Statement of Changes in Assets and Liabilities
– Agency Funds Schedule E 63
Statistical Section 65
Net Assets by Component Table 1 66
Changes in Net Assets Table 2 67
Fund Balances of Governmental Funds Table 3 68
Changes in Fund Balances of Governmental Funds Table 4 69
Enrollment by School and Student to Teacher Ratio Table 5 70
Enrollment by Grade Table 6 71
Other Data Table 7 72
Student Academic Performance Table 8 73
Insurance Summary Table 9 74
Facilities Information Table 10 75
Largest Employers Table 11 76
Compliance Section 77
Independent Auditor’s Report on Internal Control over Financial
Reporting and on Compliance and Other Matters Based on an Audit of
Financial Statements Performed in Accordance with
Government Auditing Standards 78