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

Harford County Public Schools
Table of Contents
Pages
Introductory Section 1
Vision, Mission, and Goals 2
Board of Education of Harford County/Superintendent’s Staff 3
Administrative Organization Chart 4
Transmittal Letter 5 - 10
Financial Section 11
Independent Auditor’s Report 13 - 14
Management’s Discussion and Analysis 15 - 26
Basic Financial Statements
Government Wide Financial Statements:
Statement of Net Assets Exhibit 1 27
Statement of Activities Exhibit 2 28
Fund Financial Statements:
Balance Sheet – Governmental Funds Exhibit 3 29
Reconciliation of Governmental Funds Balance
Sheet with Statement of Net Assets Exhibit 4 30
Statement of Revenues, Expenditures, and Changes
In Fund Balances – Governmental Funds Exhibit 5 31
Reconciliation of the Governmental Funds Statement
of Revenues, Expenditures, and Changes in Fund
Balances Exhibit 6 32
Statement of Revenues, Expenditures, and Changes
in Fund Balance – Budget (Non-GAAP Basis)
and Actual – General Fund Exhibit 7 33
Statement of Fiduciary Net Assets Exhibit 8 34
Statement of Changes in Fiduciary Net Assets Exhibit 9 35
Notes to Financial Statements 36 – 54
Required Supplemental Information 55
Schedule of Funding Progress 56