ANDERSON COUNTY SCHOOL DISTRICT TWO HONEA PATH, SOUTH CAROLINA
ANDERSON COUNTY SCHOOL DISTRICT TWO HONEA PATH, SOUTH CAROLINA
FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2015
ANDERSON COUNTY SCHOOL DISTRICT TWO HONEA PATH, SOUTH CAROLINA
TABLE OF CONTENTS
YEAR ENDED JUNE 30, 2015
Table of Contents
Administrative Staff
FINANCIAL SECTION
Independent Auditor's Report Management's Discussion and Analysis
Basic Financial Statements Government-Wide Financial Statements Statement of Net Position Statement of Activities Fund Financial Statements Balance Sheet - Governmental Funds Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities Statement of Assets and Liabilities - Fiduciary Fund Notes to the Financial Statements
Required Supplementary Information Budgetary Comparison Schedule- General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance Budgets and Actual Pension Plan Schedules Schedule of the School District's Proportionate Share of the Net Pension Liability - South Carolina Retirement System Schedule of the School District's Contributions - South Carolina Retirement System Schedule of the School District's Proportionate Share of the Net Pension Liability - Police Officers Retirement System Schedule of the School District's Contributions - Police Officers Retirement System
Reference Schedule A-1
i
Page i iv
1 3
12 13 14 17 18
20 21 22
50
51 52 53 54 (Continued)
ANDERSON COUNTY SCHOOL DISTRICT TWO HONEA PATH, SOUTH CAROLINA
TABLE OF CONTENTS
YEAR ENDED JUNE 30, 2015
FINANCIAL SECTION (CONTINUED)
Supplementary Information
Combining and Individual Fund Financial Schedules General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance Revised Budget and Actual Special Revenue Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances Supplemental Listing of LEA Subfund Codes and Titles Summary Schedule for Other Designated Restricted State Grants
Reference
Page
Schedule A-2
56
Schedule B-1
64
Schedule B-2
76
Schedule B-3
77
Special Revenue - Education Improvement Act Fund
Combining Schedule of Revenues, Expenditures, and Changes in Fund Balance - All Programs
Schedule B-4
78
Summary Schedule by Program
Schedule B-5
81
Other Schedules
Detailed Schedule of Due to State Department of Education/Federal Government
Schedule B-6
82
Debt Service Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance
Schedule C-1
83
Capital Projects Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance
Schedule D-1
84
Special Revenue - Food Service Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance
Schedule E-1
85
Fiduciary Fund - Pupil Activity Fund
Schedule of Receipts, Disbursements, and Changes in Due to Student Organizations
Schedule F-1
86
Other Schedule Location Reconciliation Schedule
Schedule G-1
87
(Continued) ii
ANDERSON COUNTY SCHOOL DISTRICT TWO HONEA PATH, SOUTH CAROLINA
TABLE OF CONTENTS
YEAR ENDED JUNE 30, 2015
COMPLIANCE SECTION
Reference
Page
Schedule of Expenditures of Federal Awards
88
Notes to the Schedule of Expenditures of Federal Awards
89
Independent Auditor's Report - 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
91
Independent Auditor's Report - Report on Compliance for Each Major Federal Program and
Report on Internal Control Over Compliance Required by OMB Circular A-133
93
Summary Schedule of Prior Audit Findings
95
Schedule of Findings and Questioned Costs
96
iii
ANDERSON COUNTY SCHOOL DISTRICT TWO HONEA PATH, SOUTH CAROLINA FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2015
_____________________________________________________________________________________
Established in 1969
Board of Trustees Greg Tysl, Chairman Phil Ashley, Vice-Chairman Brenda Cooley, Secretary Dr. Danny Hawkins
Jimmy Ouzts Kevin Craft Alderman Maynard Senior Administrative Staff Dr. Richard Rosenberger, Superintendent Lance Radford, Asst. Superintendent of Administration and Personnel Tara Brice, Director of Curriculum and Instruction Jan Bratcher, Director of Public Relations, Grants, Title I, Testing Dr. Kim Clardy, Director of Special Services Terri Martin, Business Manager Phillip Hayes, Director of Maintenance Susan Shirley, Director of Technology Alan Walfield, Director of Transportation
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