CESAR CHAVEZ COLLEGE PREPARATORY SCHOOL AUDITED FINANCIAL ...
CESAR CHAVEZ COLLEGE PREPARATORY SCHOOL FRANKLIN COUNTY, OHIO
AUDITED FINANCIAL STATEMENTS
FOR FISCAL YEAR ENDED JUNE 30, 2016
Board of Directors Cesar Chavez College Preparatory Academy 2400 Mock Road Columbus, Ohio 43209
We have reviewed the Independent Auditor's Report of the Cesar Chavez College Preparatory Academy, Lucas County, prepared by Rea & Associates, Inc., for the audit period July 1, 2015 through June 30, 2016. 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 Cesar Chavez College Preparatory Academy is responsible for compliance with these laws and regulations.
Dave Yost Auditor of State
March 24, 2017
88 East Broad Street, Fifth Floor, Columbus, Ohio 43215-3506
Phone: 614-466-4514 or 800-282-0370
Fax: 614-466-4490
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CESAR CHAVEZ COLLEGE PREPARATORY SCHOOL FRANKLIN COUNTY, OHIO
TABLE OF CONTENTS
FINANCIAL SECTION Independent Auditor's Report............................................................................................................. 1 Management's Discussion and Analysis ............................................................................................ 3 Basic Financial Statements: Statement of Net Position ............................................................................................................... 8 Statement of Revenues, Expenses, and Changes in Net Position ................................................ 9 Statement of Cash Flows.............................................................................................................. 10 Notes to the Basic Financial Statements...................................................................................... 11
REQUIRED SUPPLEMENTARY INFORMATION Schedule of School's Proportionate Share of the Net Pension Liability .......................................... 27 Schedule of School Contributions .................................................................................................... 28
Independent Auditor's 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 ..........................................................................................29
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