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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