OHIO TUITION TRUST AUTHORITY Columbus, Ohio Financial ...
OHIO TUITION TRUST AUTHORITY Columbus, Ohio
Financial Statements and
Supplementary Financial Information For the years ended June 30, 2016 and 2015 and Independent Auditors' Report Thereon
Board Ohio Tuition Trust Authority 35 East Chestnut Street 8th Floor Columbus, Ohio 43215
We have reviewed the Independent Auditors' Report of the Ohio Tuition Trust Authority, Franklin County, prepared by Schneider Downs & Co., 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 Ohio Tuition Trust Authority is responsible for compliance with these laws and regulations.
Dave Yost Auditor of State
December 1, 2016
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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C O N T E N T S
MANAGEMENT'S DISCUSSION AND ANALYSIS
INDEPENDENT AUDITORS' REPORT
FINANCIAL STATEMENTS Statements of Net Position - Enterprise Fund, June 30, 2016 and 2015 Statements for the years ended June 30, 2016 and 2015: Revenues, Expenses and Changes in Fund Net Position - Enterprise Fund Cash Flows - Enterprise Fund Statements of Fiduciary Net Position Private Purpose Trust Fund, June 30, 2016 and 2015 Statements of Changes in Fiduciary Net Position Private Purpose Trust Fund for the year ended June 30, 2016 and 2015 Notes to Financial Statements
SUPPLEMENTARY FINANCIAL INFORMATION Schedule of Proportionate Share of the Net Pension Liability (Asset) Schedule of Employer Contributions Subsequent to Measurement Date 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
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