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

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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

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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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