Comprehensive Annual Financial Report for the Fiscal Year ...

Comprehensive Annual Financial Report

For the Fiscal Year Ended June 30, 2018

ARLINGTON INDEPENDENT SCHOOL DISTRICT

1203 W. Pioneer Pkwy, Arlington, TX 76013 Prepared By The Finance Department:

Cindy Powell, CPA Chief Financial Officer

ARLINGTON INDEPENDENT SCHOOL DISTRICT

TABLE OF CONTENTS

Introductory Section

Board of Trustees and Administration Certificate of the Board Transmittal Letter GFOA Certificate of Achievement ASBO Certificate of Excellence Organizational Chart

Financial Section

Report of Independent Auditors Management's Discussion and Analysis

Basic Financial Statements: Government-Wide Financial Statements Statement of Net Position Statement of Activities Governmental Fund Financial Statements Balance Sheet Reconciliation of Balance Sheet for Governmental Funds to the Statement of Net Position Statement of Revenues, Expenditures, and Changes in Fund Balance Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance of Governmental Funds to the Statement of Activities Statement of Revenues, Expenditures, and Changes in Fund Balances Original Budget, Amended Final (GAAP Basis) and Actual - General Fund Proprietary Fund Financial Statements Statement of Net Position Statement of Revenues, Expenses and Changes in Net Position Statement of Cash Flows Fiduciary Fund Financial Statements Statement of Fiduciary Assets and Liabilities Notes to the Financial Statements

Required Supplementary Information Schedule of the District's Proportionate Share of the Net Pension Liability Schedule of the District's Pension Contributions Notes to Required Supplementary Information - Pensions and OPEB Schedule of the District's Proportionate Share of the Net OPEB Liability Schedule of the District's OPEB Contributions

Page

i x xi xix xx xxi

1 7

25 27

28

31 32

34

35

36 37 38

39 40

81 82 83 84 85

Exhibit/ Table

A-1 B-1 C-1 C-2 C-3

C-4

C-5 D-1 D-2 D-3 E-1 F-1

G-1 G-2 G-3 G-4 G-5

ARLINGTON INDEPENDENT SCHOOL DISTRICT

TABLE OF CONTENTS (continued)

Financial Section (continued)

Other Supplementary Information: Combining Fund Statements: Combining Balance Sheet - Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balance - Nonmajor Governmental Funds Combining Statement of Net Position - Internal Service Funds Combining Statement of Revenues, Expenses, and Changes in Net Position - Internal Service Funds Combining Statement of Cash Flows - Internal Service Funds Statement of Changes in Assets and Liabilities - Agency Funds

Required TEA Schedules

Schedule of Delinquent Taxes Receivable Schedule of Revenues, Expenditures, and Changes in Net Position -

Original Budget, Amended Final and Actual - Child Nutrition Schedule of Revenues, Expenditures, and Changes in Fund Balance -

Original Budget, Amended Final and Actual - Debt Service Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance -

Original Budget, Amended Final and Actual - Capital Projects Fund

Statistical Section (Unaudited)

Net Position by Component Expenses, Program Revenues, and Net Expenses General Revenues and Total Change in Net Position Fund Balances, Governmental Funds Governmental Funds Expenditures and Debt Service Ratio Governmental Funds Revenues Other Financing Sources and Uses and Net Change in Fund Balances Appraised Value and Actual Value of Taxable Property Direct and Overlapping Property Tax Rates Direct and Overlapping Property Tax Levies Principal Property Taxpayers Property Tax Levies and Collections Outstanding Debt by Type Ratio of Net Bonded Debt to Assessed Value and Net Bonded

Debt Per Capita Statement of Direct and Overlapping Debt Legal Debt Margin Information Demographic and Economic Statistics Principal Employers Full-Time Equivalent District Campus Employees Operating Statistics Capital Asset Information

Page

Exhibit/ Table

92

H-1

100

H-2

108

H-3

109

H-4

110

H-5

113

H-6

116

J-1

118

J-4

119

J-5

120

J-6

122

1

124

2

126

3

128

4

130

5

132

6

134

7

136

8

137

9

138

10

139

11

140

12

141

13

142

14

143

15

144

16

145

17

146

18

148

19

151

20

152

21

ARLINGTON INDEPENDENT SCHOOL DISTRICT

TABLE OF CONTENTS (continued)

Federal Awards Section

Independent Auditors' 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

Independent Auditors' Report on Compliance for Each Major Program and on Internal Control over Compliance Required by Uniform Guidance

Schedule of Findings and Questioned Costs Schedule of Expenditures of Federal Awards Notes to Schedule of Expenditures of Federal Awards Summary Schedule of Prior Audit Findings Corrective Action Plan

Page

Exhibit/ Table

157

159

161

163

K-1

165

K-2

166

167

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