CASH BASIS FINANCIAL STATEMENTS (AUDITED) - Ohio Auditor

PERKINS LOCAL SCHOOL DISTRICT ERIE COUNTY, OHIO

CASH BASIS FINANCIAL STATEMENTS (AUDITED)

FOR THE FISCAL YEAR ENDED JUNE 30, 2018

Board of Education Perkins Local School District 3714 Campbell St, Suite B Sandusky, OH 44870

We have reviewed the Independent Auditor's Report of the Perkins Local School District, Erie County, prepared by Julian & Grube, Inc., for the audit period July 1, 2017 through June 30, 2018. Based upon this review, we have accepted these reports in lieu of the audit required by Section 117.11, Revised Code. The Auditor of State did not audit the accompanying financial statements and, accordingly, we are unable to express, and do not express an opinion on them. Our review was made in reference to the applicable sections of legislative criteria, as reflected by the Ohio Constitution, and the Revised Code, policies, procedures and guidelines of the Auditor of State, regulations and grant requirements. The Perkins Local School District is responsible for compliance with these laws and regulations.

Keith Faber Auditor of State Columbus, Ohio February 1, 2019

88 East Broad Street, Columbus, Ohio 43215 Phone: 614-466-4514 or 800-282-0370

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PERKINS LOCAL SCHOOL DISTRICT ERIE COUNTY, OHIO

TABLE OF CONTENTS

Table of Contents.......................................................................................................................................

Independent Auditor's Report ...................................................................................................................

Management's Discussion and Analysis ...................................................................................................

Basic Financial Statements:

Government-Wide Financial Statements: Statement of Net Position - Cash Basis ....................................................................................... Statement of Activities - Cash Basis ...........................................................................................

Fund Financial Statements: Statement of Assets and Fund Balances - Governmental Funds - Cash Basis ............................ Statement of Receipts, Disbursements and Changes in Fund Balances - Governmental Funds............................................................................................... Statement of Receipts, Disbursements and Changes in Fund Balance - Budget and Actual (Budgetary Basis) - General Fund ............................................. Statement of Net Position - Cash Basis - Enterprise Fund .......................................................... Statement of Receipts, Disbursements and Change in Net Position - Cash Basis - Enterprise Fund .................................................................................... Statement of Fiduciary Net Position - Cash Basis - Fiduciary Funds.......................................... Statement of Changes in Fiduciary Net Position - Cash Basis - Fiduciary Fund ........................

Notes to the Basic Financial Statements.............................................................................................

Supplemental Information:

Schedule of Expenditures of Federal Awards.....................................................................................

Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Required by Government Auditing Standards .......................................

Independent Auditor's Report on Compliance With Requirements Applicable to the Major Federal Program and on Internal Control Over Compliance Required by the Uniform Guidance .......................

Schedule of Findings 2 CFR ? 200.515 .....................................................................................................

Corrective Action Plan 2 CFR ? 200.511(c)..............................................................................................

Summary Schedule of Prior Audit Findings 2 CFR ? 200.515..................................................................

1 2 3 - 11

13 14 - 15

16 17 18 19 20 21 22 23 - 56

57

58 - 59

60 - 61 62 - 63

64 65

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