Casa grande union high school district no 82

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CASA GRANDE UNION HIGH SCHOOL DISTRICT NO. 82 COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2015

_____________________________ 1362 N. Casa Grande Ave. ? Casa Grande, Arizona 85122

CASA GRANDE UNION HIGH SCHOOL DISTRICT NO. 82 CASA GRANDE, ARIZONA

COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2015

Issued by: Business and Finance Department

CASA GRANDE UNION HIGH SCHOOL DISTRICT NO. 82

TABLE OF CONTENTS

INTRODUCTORY SECTION Letter of Transmittal Organizational Chart List of Principal Officials

FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT MANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A) BASIC FINANCIAL STATEMENTS

Government-Wide Financial Statements: Statement of Net Position Statement of Activities

Fund Financial Statements: Balance Sheet ? Governmental Funds Reconciliation of the Balance Sheet ? Governmental Funds 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 ? Governmental Funds to the Statement of Activities Statement of Assets and Liabilities ? Fiduciary Funds

Notes to Financial Statements

Page i

viii ix

1 5

18 19

22 25 26

28 29 30

CASA GRANDE UNION HIGH SCHOOL DISTRICT NO. 82

TABLE OF CONTENTS

FINANCIAL SECTION REQUIRED SUPPLEMENTARY INFORMATION

Schedule of Revenues Expenditures and Changes in Fund Balances ? Budget and Actual: General Fund Title I Grants Fund

Schedule of Proportionate Share of the Net Pension Liability Schedule of Contributions Notes to Required Supplementary Information COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES Governmental Funds:

Combining Balance Sheet ? All Non-Major Governmental Funds ? By Fund Type

Combining Statement of Revenues, Expenditures and Changes in Fund Balances ? All Non-Major Governmental Funds ? By Fund Type

Special Revenue Funds: Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balances Combining Schedule of Revenues, Expenditures and Changes in Fund Balances ? Budget and Actual

Debt Service Fund: Schedule of Revenues, Expenditures and Changes in Fund Balance ? Budget and Actual

Page

54 55 56 56 57

62 64 68 72 76

96

CASA GRANDE UNION HIGH SCHOOL DISTRICT NO. 82

TABLE OF CONTENTS

FINANCIAL SECTION COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND

SCHEDULES Capital Projects Funds:

Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in

Fund Balances Combining Schedule of Revenues, Expenditures and Changes in

Fund Balances ? Budget and Actual Agency Funds:

Combining Statement of Assets and Liabilities Combining Statement of Changes in Assets and Liabilities

STATISTICAL SECTION Financial Trends: Net Position by Component Expenses, Program Revenues, and Net (Expense)/Revenue General Revenues and Total Changes in Net Position Fund Balances ? Governmental Funds Governmental Funds Revenues Governmental Funds Expenditures and Debt Service Ratio Other Financing Sources and Uses and Net Changes in Fund Balances ? Governmental Funds

Page

98 100 102

108 109

113 114 116 118 120 122 124

CASA GRANDE UNION HIGH SCHOOL DISTRICT NO. 82

TABLE OF CONTENTS

STATISTICAL SECTION Revenue Capacity: Primary Assessed Value and Estimated Actual Value of Taxable Property by Class Secondary Assessed Value of Taxable Property by Class Property Tax Assessment Ratios Direct and Overlapping Property Tax Rates Principal Property Taxpayers Property Tax Levies and Collections Debt Capacity: Outstanding Debt by Type Direct and Overlapping Governmental Activities Debt Direct and Overlapping General Bonded Debt Ratios Legal Debt Margin Information Demographic and Economic Information: County-Wide Demographic and Economic Statistics Principal Employers Operating Information: Full-Time Equivalent District Employees by Type Operating Statistics Capital Assets Information

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125 126 127 128 129 130

131 132 132 133

134 135

136 138 139