School Board of Polk County, Florida

Comprehensive Annual Financial Report Fiscal Year Ended June 30, 2015

Kathryn M. LeRoy Superintendent of Schools

School Board of Polk County, Florida

To Provide a High Quality Education for all Students

THIS PAGE INTENTIONALLY LEFT BLANK.

COMPREHENSIVE ANNUAL FINANCIAL REPORT of The School District of Polk County, Florida For the

Fiscal Year Ended June 30, 2015

Issued by: Kathryn M. LeRoy Superintendent of Schools

Prepared by: Division of Business Services Michael J. Perrone, Associate Superintendent, Chief Financial Officer Pennie L. Zuercher, Director, Accounting The School District of Polk County, Florida

1915 Floral Avenue Bartow, Florida 33831

THIS PAGE INTENTIONALLY LEFT BLANK.

COMPREHENSIVE ANNUAL FINANCIAL REPORT SCHOOL DISTRICT OF POLK COUNTY For the Fiscal Year Ended June 30, 2015

TABLE OF CONTENTS INTRODUCTORY SECTION (unaudited) Letter of Transmittal ................................................................................................................... Principal Officials - Elected ........................................................................................................ Other Principal Officials - Appointed.......................................................................................... Organizational Chart .................................................................................................................. Certificate of Achievement .........................................................................................................

FINANCIAL SECTION Independent Auditor's Report ................................................................................................ Management's Discussion and Analysis (unaudited)......................................................... 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 Statement of Revenues, Expenditures and Changes In Fund Balances of Governmental Funds to the Statement of Activities .................. Statement of Revenues, Expenditures and Changes in Fund Balances Budget and Actual ? General Fund.............................................................................. Statement of Net Position ? Proprietary Funds ........................................................... Statement of Revenues, Expenses and Changes in Net Position ? Proprietary Funds ......................................................................................................... Statement of Cash Flows ? Proprietary Funds............................................................

PAGE 3 -9

10 11 12 13

17 - 20 21 - 30

33 34 - 35

36 37 38 - 39 41 42 - 43 44 45 46

i

 ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download