CENTRAL HIGH SCHOOL FRANKLIN COUNTY, OHIO AUDIT REPORT FOR THE FISCAL ...

CENTRAL HIGH SCHOOL

FRANKLIN COUNTY, OHIO AUDIT REPORT

FOR THE FISCAL YEAR ENDED JUNE 30, 2016

James G. Zupka, CPA, Inc.

Certified Public Accountants

Board Members Central High School 840 West State Street Columbus, Ohio 43222

We have reviewed the Independent Auditor's Report of the Central High School, Franklin County, prepared by James G. Zupka, CPA, 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 Central High School is responsible for compliance with these laws and regulations.

Dave Yost Auditor of State

March 7, 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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CENTRAL HIGH SCHOOL FRANKLIN COUNTY, OHIO

AUDIT REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2016

TABLE OF CONTENTS

Independent Auditor's Report Management's Discussion and Analysis Statement of Net Position Statement of Revenues, Expenses and Changes in Net Position Statement of Cash Flows Notes to the Basic Financial Statements Required Supplementary Information:

Schedule of School Contributions State Employees Retirement System of Ohio - Current Fiscal Year State Teachers Retirement System of Ohio - Current Fiscal Year

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

Schedule of Prior Audit Findings and Recommendations

PAGE 1-3 5-8 9 10 11-12 13-26

27 28

29-30 31

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