- CAFR 2020 - Final Draft (School District of Polk County ...

COMPREHENSIVE ANNUAL

FINANCIAL REPORT

of

The School District of

Polk County, Florida

For the

Fiscal Year Ended June 30, 2020

Issued by:

Jacqueline Byrd

Superintendent of Schools

Prepared by:

Division of Business Services

Michael J. Perrone, Associate Superintendent, Chief Financial Officer

Lisa Hester, Director, Accounting

The School District of Polk County, Florida

1915 Floral Avenue

Bartow, Florida 33831

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COMPREHENSIVE ANNUAL FINANCIAL REPORT

SCHOOL DISTRICT OF POLK COUNTY

For the Fiscal Year Ended June 30, 2020

TABLE OF CONTENTS

INTRODUCTORY SECTION (unaudited)

Letter of Transmittal ...............................................................................................................

PAGE

2

-

Principal Officials ¨C Elected ....................................................................................................

8

Other Principal Officials ¨C Appointed .....................................................................................

9

Organizational Chart ..............................................................................................................

10

Certificate of Achievement ....................................................................................................

11

7

FINANCIAL SECTION

Report of Independent Auditor ...........................................................................................

13 - 15

Management¡¯s Discussion and Analysis (unaudited) ......................................................

16 - 25

Basic Financial Statements .................................................................................................

Government-wide Financial Statements:

Statement of Net Position ..............................................................................................

27

Statement of Activities ...................................................................................................

28 - 29

Fund Financial Statements:

Balance Sheet ¨C Governmental Funds ..........................................................................

30

Reconciliation of the Governmental Funds Balance Sheet

to the Statement of Net Position ....................................................................................

31

Statement of Revenues, Expenditures and Changes

in Fund Balances ¨C Governmental Funds .....................................................................

32

Reconciliation of the Statement of Revenues, Expenditures, and Changes

in Fund Balances of Governmental Funds to the Statement of Activities .....................

33

Statement of Revenues, Expenditures, and Changes in Fund Balances

Budget and Actual ¨C General Fund ...............................................................................

34 - 35

Statement of Revenues, Expenditures, and Changes in Fund Balances

Budget and Actual ¨C Other Federal Programs ...............................................................

36

Statement of Net Position ¨C Proprietary Funds .............................................................

37

Statement of Revenues, Expenses, and Changes in Net Position ¨C

Proprietary Funds ..........................................................................................................

38

Statement of Cash Flows ¨C Proprietary Funds ..............................................................

39

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