2016 JPS Audit

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Jackson Public Schools audit 2016
   The following document was not prepared by the Office of the State Auditor, but was  prepared by and submitted to the Office of the State Auditor by a private CPA firm. The document was placed on this web page as it was submitted. The Office of the State Auditor assumes no responsibility for its content or for any errors located in the document. Any questions of accuracy or authenticity concerning this document should  be submitted to the CPA firm that prepared the document. The name and address of the CPA firm appears in the document.     JACKSON PUBLIC SCHOOL DISTRICT Audited Financial Statements For the Year Ended June30 , 2016 dBruno   Tervalon LLP  ertifie  u lic  ccountants  JACKSON PUBLIC SCHOOL DISTRICT TABLE OF CONTENTS PAGE INDEPENDENT AUDITORS   REPORT 2 MANAGEMENT   S DISCUSSION AND ANALYSIS 6 BASIC FINANCIALSTATEMENTS Government - wide Financial Statements : Exhibit A   Statement of Net Position 17 Exhibit B - Statement of Activities 18 Governmental Funds Financial Statements : ExhibitC - Balance Sheet   GovernmentalFunds 19 ExhibitC - l - Reconciliation of theGovernmental Funds Balance Sheet to the Statement of Net Position 20 Exhibit D - Statement ofRevenues , Expenditures and Changes in FundBalances 21 Exhibit D -   Reconciliation of theGovernmental Funds Statement of Revenues , Expenditures and Changes in Fund Balances to the Statementof Activities 22 Fiduciary Funds Financial Statements : Exhibit E   Statementof Fiduciary Net Position23 Exhibit F - Statement of Changes in Fiduciary NetPosition 24Notes to the FinancialStatements26 REQUIRED SUPPLEMENTARYINFORMATION Budgetary Comparison Schedule - General Fund 60Schedule of District   s Proportionate Share of theNetPension Liability 61 Schedule of District Contributions 62Notes totheRequired Supplementary Information 63 SUPPLEMENTARY INFORMATION Schedule I - Schedule of Expenditures of Federal Awards65 Notes to the Scheduleof Expenditures of FederalAwards Schedule II   Schedule of Instructional , Administrative and OtherExpenditures   GovernmentalFunds 67
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