FY 2009 Comprehensive Annual Financial Report - Harford County ...

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Harford County Public Schools Management's Discussion and Analysis (MD&A) June 30, 2009 Boards of Education. We will be monitoring the upcoming legislative session to track progress on both of these issues. Contacting Harford County Public Schools' Financial Management Our financial report is designed to provide our citizens, taxpayers, parents, and students with a general overview of the HCPS’ finances and to demonstrate its accountability for the money it receives. If you have questions about this report or wish to request additional financial information, contact John M. Markowski, Chief Financial Officer, (410) 588-5243, or Jay G. Staab, Finance Director, (410) 588-5237, at Harford County Public Schools, 102 South Hickory Avenue, Bel Air, Maryland 21014. - 26 -
Harford County Public Schools Exhibit 1 STATEMENT OF NET ASSETS JUNE 30, 2009 Governmental Activities ASSETS Cash and cash equivalents $ 3,535 Investments 15,573,476 Due from other units of government 30,153,589 Other receivables 7,706,635 Inventory 862,161 Capital assets: Construction in progress 206,054,529 School properties 369,653,077 Furniture, fixtures and equipment 26,584,066 Less: accumulated depreciation (119,081,889) Total capital assets, net of depreciation 483,209,783 Total assets 537,509,179 LIABILITIES Accounts payable 20,531,551 Cash overdraft 722,533 Accrued salaries and wages 1,671,274 Payroll taxes payable 350,646 Unearned revenue 1,390,513 Noncurrent liabilities: Due within one year 1,687,031 Due in more than one year 82,200,859 Total liabilities 108,554,407 NET ASSETS Invested in capital assets net of related debt under capital lease 472,628,213 Restricted for: Food services 2,066,217 Capital Projects 5,802,343 Unrestricted (51,542,001) Total net assets $ 428,954,772 The accompanying notes are an integral part of this financial statement. - 27 -
Page 1 and 2: Comprehensive Annual Financial Repo
Page 3 and 4: Harford County Public Schools A Com
Page 5 and 6: Harford County Public Schools Table
Page 7 and 8: Introductory Section Aedan McBridge
Page 9 and 10: Board of Education of Harford Count
Page 11 and 12: Harford County Public Schools 102 S
Page 13 and 14: Harford County Public Schools unsca
Page 15 and 16: - 9 -
Page 17 and 18: Financial Section Katie Perzinski,
Page 19 and 20: Report of Independent Public Accoun
Page 21 and 22: Harford County Public Schools Manag
Page 31: Harford County Public Schools Manag
Page 35 and 36: Harford County Public Schools Exhib
Page 41 and 42: Exhibit 9 Harford County Public Sch
Page 43 and 44: HARFORD COUNTY PUBLIC SCHOOLS NOTES
Page 51 and 52: NOTE 2 - CAPITAL ASSETS HARFORD COU
Page 55 and 56: NOTE 5 - PENSION PLANS (continued)
Page 59 and 60: NOTE 8 - RISK MANAGEMENT HARFORD CO
Page 61 and 62: Required Supplemental Information A
Page 63 and 64: Other Supplemental Information Mich
Page 65 and 66: Schedule B Harford County Public Sc
Page 67 and 68: Schedule C Harford County Public Sc
Page 69 and 70: Schedule E Harford County Public Sc
Page 71 and 72: Statistical Section This part of HC
Page 73 and 74: Table 2 Harford County Public Schoo
Page 81 and 82: Table 10 Harford County Public Scho
Page 83 and 84:
Compliance Section Austin Sapp, Fal
Page 85 and 86:
Our consideration of the internal c
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FY 2009 Comprehensive Annual Financial Report - Harford County ...

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