PDF North Kansas City School District No. 74 Financial Statements ...
NORTH KANSAS CITY SCHOOL DISTRICT NO. 74
FINANCIAL STATEMENTS with
INDEPENDENT AUDITORS' REPORT and SUPPLEMENTARY INFORMATION
For the Fiscal Year Ended June 30, 2016
TABLE OF CONTENTS
List of Board of Education and Administration
Independent Auditors' Report
REQUIRED SUPPLEMENTARY INFORMATION Management's Discussion and Analysis
BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements: Statement of Net Position
Statement of Activities
Fund Financial Statements: Balance Sheet
Reconciliation of Total Governmental Fund Balance to Net Position of Governmental Activities
Combined Statement of Revenues, Expenditures and Changes in Fund Balances - All Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
Notes to Financial Statements
REQUIRED SUPPLEMENTARY INFORMATION Budgetary Comparison Schedule - General Fund Budgetary Comparison Schedule - Special Revenue Fund Notes to Required Supplementary Information Schedule of Proportionate Share of the Net Pension Liability and Related Ratios Schedule of Employer Contributions ? PSRS & PEERS Other Post-Employment Benefits
SUPPLEMENTARY INFORMATION Budgetary Comparison - Debt Service Fund Budgetary Comparison - Capital Projects Fund Historical School Data: A. History of Student Enrollment B. History of Assessed Valuations and Corresponding Debt Outstanding C. History of Tax Levies D. Tax Collection Record Schedule of Bonded Indebtedness Schedule of Revenues Collected by Source Schedule of Expenditures Paid by Object Schedule of Selected Statistics Schedule of Expenditures of Federal Awards Notes to the Schedule of Expenditures of Federal Awards
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TABLE OF CONTENTS
INTERNAL CONTROL AND COMPLIANCE SECTION 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 Governmental Auditing Standards
Independent Auditors' Report on Compliance for Each Major Program and on Internal Control over Compliance Required by the Uniform Guidance
Schedule of Findings and Questioned Costs Schedule of Resolutions of Prior Years Audit Findings
Independent Auditor's Report on Management's Assertions About Compliance with Specific Requirements of Missouri Laws and Regulations
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NORTH KANSAS CITY SCHOOL DISTRICT NO. 74
Dr. Terrence Ward, President Dr. Chip Luerding, Treasurer Mr. Joe Jacobs, Member Mr. Jay Wilson, Member
BOARD OF EDUCATION Ms. Dixie Youngers, Vice President Mr. Victor Hurlbert, Member Ms. Judy Wartick, Member Ms. Peggy Cole, Board Secretary
ADMINISTRATIVE LEADERSHIP TEAM
Dr. Dan Clemens Superintendent of Schools
Mr. Paul Harrell, CPA Deputy Superintendent ? Operations
Dr. Jill Hackett Deputy Superintendent - Academics
Ms. Rochel Daniels Executive Director ? Organizational Development
Dr. Deborah Delsemme Executive Director ? Human Resources
Dr. Paul Fregeau Assistant Superintendent ? Support Services
Mrs. Tammy Henderson Executive Director ? Community Relations Legislative Affairs
Mr. Matthew Fritz Executive Director ? Finance and Accounting
Dr. J. Michael Pragman Executive Director ? Data & Accountability
Mr. Chad Sutton Assistant to the Superintendent ? Pre K-8
Mr. Steve Book General Counsel
* Administrative Leadership Team July 1, 2016. Dr. Paul Kinder served as interim Superintendent until June 30, 2016.
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INDEPENDENT AUDITORS' REPORT
Board of Education North Kansas City School District No. 74 Kansas City, Missouri
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities and each major fund of the North Kansas City School District No. 74 (the "School District") as of and for the year ended June 30, 2016, and the related notes to the financial statements, which collectively comprise the School District's basic financial statements as listed in the table of contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
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