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PRINCETON PUBLIC SCHOOLSPrinceton, New JerseyComprehensive Annual Financial Report forYear ended June 30, 2013

Princeton Public SchoolsComprehensive Annual Financial ReportFor the Year Ended June 30, 2013Princeton Public SchoolsPrinceton, New JerseyPrepared by Princeton Public SchoolsBusiness OfficeStephanie KennedyBusiness Administrator, Board Secretary

Table of ContentsPageINTRODUCTORY SECTION18Letter of TransmittalOrganizational ChartRoster of OfficialsIndependent Auditors and AdvisorsCertificate of Excellence91011FINANCIAL SECTIONIndependent Auditors' Report12Required Supplementary Information - Part IManagement's Discussion and Analysis15Basic Financial StatementsGovernment-wide Financial Statements:2324A-I Statement of Net PositionA-2 Statement of ActivitiesFund Financial Statements:Governmental Funds:B-1 Balance SheetB-2 Statement of Revenues, Expenditures, and Changes in Fund BalancesB-3 Reconciliation of the Statement of Revenues, Expenditures and Changesin Fund Balances of Governmental Funds to the Statement of ActivitiesEnterprise Fund:B-4 Statement of Net PositionB-5 Statement of Revenues, Expenses and Changes in Fund Net PositionB-6 Statement of Cash FlowsFiduciary Funds:B-7 Statement of Fiduciary Net PositionB-8 Statement of Changes in Fiduciary Net Position252627283930313233Notes to the Basic Financial Statements(i)

Table of Contents (continued)PageFINANCIAL SECTION (continued)Required Supplementary Information - Part IIBudgetary Comparison Schedules:C-l Budgetary Comparison Schedule - General Fund Budgetary BasisC-l a Combining Schedule of Revenues, Expenditures and Changesin Fund Balance - Budget and Actual- Budgetary Basis - NotApplicableC-l b Budgetary Comparison Schedule - Education Jobs Fund ProgramBudgetary Basis - Not ApplicableC-2 Budgetary Comparison Schedule - Special Revenue Fund Budgetary BasisNote to the Required Supplementary InformationC-3 Budget to GAAP Reconciliation61NIANIA6970Supplementary InformationSpecial Revenue Fund:Combining Schedule of Program Revenues and Expenditures Budgetary BasisE-2 Schedule of Preschool Education Aid ExpendituresBudgetary BasisE-lCapital Projects Fund:Summary Schedule of Project Revenues, Expenditures, ProjectBalance and Project Status - Budgetary BasisF-2 Summary Schedule of Project Expenditures7175F-lEnterprise Fund:G-l Statement of Net PositionG-2 Statement of Revenues, Expenses, andChanges in Fund Net PositionG-3 Statement of Cash Flows(ii)7682N/AN/AN/A

Table of Contents (continued)PageFINANCIAL SECTION (continued)Supplementary Information (continued)Fiduciary Funds:H-1 Combining Statement of Fiduciary Net PositionH-2 Combining Statement of Changes in Fiduciary Net PositionH -3 Schedule of Cash Receipts and Cash Disbursements Student Activity Agency FoodH -4 Schedule of Cash Receipts and Cash Disbursements Payroll Agency FundLong-Term Debt:1-1Schedule of Serial Bonds Payable1-2Schedule of Obligations Under Capital Leases - Not Applicable1-3Budgetary Comparison Schedule - Debt Service Fund8384858687N/A88STATISTICAL SECTION - Other Information (Unaudited)Financial Trends:Net Position by ComponentChanges in Net PositionFund Balances, Governmental FundsChanges in Fund Balances - Governmental FundsGeneral Fund Other Local Revenues by SourceRevenue Capacity:J-6 Assessed Value and Actual Value of Taxable PropertyJ-7 Property Tax Rates - Direct and Overlapping GovernmentsJ-8 Principal Property Tax PayersJ-1J-2J-3J-4J-5J-9 Property Tax Levies and CollectionsDebt Capacity:J-lO Ratios of Outstanding Debt by TypeJ-11 Ratios of Net General Bonded Debt OutstandingJ -12 Ratios of Overlapping Governmental Activities DebtJ-13 Legal Debt Margin InformationDemographic and Economic Information:J-14 Demographic and Economic StatisticsJ-15 Principal EmployersJ-16 Full-Time Equivalent District Employees by FooctionlProgramOperating Information:J-17 Operating StatisticsJ-18 School Building InformationJ-19 Schedule of Required Maintenance for School FacilitiesJ-20 Insurance 07108109110111

Table of Contents (continued)SINGLE AUDIT SECTIONK-1K-2K-3K-4K-5K-6K-7Report on Internal Control Over Financial Reporting and onCompliance and Other Matters Based on an Audit of the FinancialStatements Performed in Accordance with Government AuditingStandardsReport on Compliance For Each Major Federal and State Programand Report on Internal Control Over ComplianceSchedule A - Schedule of Expenditures of Federal AwardsSupplementary InformationSchedule B - Schedule of Expenditures of State FinancialAssistance - Supplementary InformationNotes to Schedules of Expenditures of Federal Awards and StateFinancial AssistanceSchedule of Findings and Questioned CostsSummary Schedule of Prior Year Audit Findings(iv)113115118119120123127

Introductory Section

Stephanie Kennedy Business Administrator/Board Secretary25 Valley Road, Princeton, New Jersey 08540 t 609.806.4204 f 609 .806.4225October 16, 2013Honorable President and Membersof the Princeton Board of EducationPrinceton Public SchoolsCounty of MercerPrinceton, New JerseyDear Board Members and Constituents:The Comprehensive Annual Financial Report (“CAFR”) of the Princeton Public Schools(hereinafter, the “District”) (formerly known as the Princeton Regional School District) as of and forthe year which ended June 30, 2013, is hereby submitted. Responsibility for both the accuracy of thedata and completeness and fairness of the presentation, including all disclosures, rests with themanagement of the Board of Education (“Board”). To the best of our knowledge and belief, the datapresented in this report is accurate in all material respects and is reported in a manner designed topresent fairly the financial position of the governmental activities, the business-type activities, eachmajor fund and the aggregate remaining fund information at June 30, 2013, and the respectivechanges in financial position and cash flows, where applicable, for the year then ended. Alldisclosures necessary to enable the reader to gain an understanding of the District’s financialactivities have been included.The CAFR is presented in four sections: introductory, financial, statistical, and single audit. Theintroductory section includes this transmittal letter (designed to complement Management’sDiscussion and Analysis and should be read in conjunction with it), the District’s organizationalchart, a roster of officials, independent auditors and advisors and the certificate of excellence infinancial reporting. The financial section includes Management’s Discussion and Analysis, basicfinancial statements, required supplementary information and supplementary information, as well asthe auditors’ report therein. The statistical section includes selected financial and demographicinformation, generally presented on a multi-year basis and is unaudited. The District is required toundergo an annual single audit in conformity with the provisions of the Single Audit ActAmendments of 1996 and the U.S. Office of Management and Budget Circular A-133, “Audits ofStates, Local Governments, and Nonprofit Organizations,” and the New Jersey OMB Circular 04-04,“Single Audit Policy for Recipients of Federal Grants, State Grants, and State Aid Payments.”Information related to this single audit, including the independent auditors’ reports on internal controland compliance with applicable laws and regulations and findings and questioned costs, is includedin the single audit section of this report.1

1. Reporting Entity and Its ServicesThe Princeton Public Schools is an independent reporting entity within the criteria adopted bythe Governmental Accounting Standards Board (GASB). All funds and the government-widefinancial statements of the District are included in this report. The Princeton Board of Educationand all its schools constitute the District's reporting entity.The District provides a full range of educational services appropriate to grade levelsPK through 12. These include regular education as well as special education for handicappedstudents. The District sends its vocational students to county vocational schools, which are moresuited to provide that type of educational program. The District completed the 2012-2013 fiscalyear with an average daily enrollment of 3,415 students, which is 37 students more than theprevious year's average daily enrollment. The following chart details the changes in the averagedaily student enrollment of the District over the last five years:Average Daily centChange1.10%(0.09)1.23(0.95)0.872. Economic Condition and OutlookThe municipalities within the Princeton Public Schools, Princeton Township and PrincetonBorough, both went through a property re-evaluation in 2010. The property values in bothcommunities more or less doubled. Apparently, the tax for some residents increased while otherresidents' taxes decreased. The impact of this re-evaluation did not affect the budget of theschool district. The two communities consolidated as of January 1, 2013 and this consolidationcaused shifts in tax for some residents as well. The economy in the Princeton communities is flatand home properties are somewhat holding their value. Most of the undeveloped land inPrinceton is held by Princeton University. It is believed that there may be some commercial andresidential growth potential within the municipality. The Princeton Medical Center Hospital, alarge employer, relocated out of the community in May of 2012 and the existing property wassold. As we understand it, the property will be used for housing. This new housing will bringadditional students into the district schools, thus increasing enrollment, but the actual impact isnot yet known. The District will have a demographic study completed in the spring of2014. Allschool buildings are in good condition and the District does not anticipate significantexpenditures for building improvements in the near future.2

The Princeton Charter School opened its doors in 1997 with an initial enrollment of 72 students.See the following chart for an enrollment history for the last ten years and a projection for nextyear:Fiscal 23433422012-133452013-14 projectedAll but a few students enrolled in Princeton Charter School are Princeton residents. The CharterSchool reduces the enrollment of the Princeton Public Schools but does not do so in a mannerthat allows for an accompanying reduction in Princeton Public Schools' staff. Additionally, theDistrict's budget is not reduced due to students attending the Charter School. The Charter Schooloffers education in grades K through 8. The enrollment of the high school increases with CharterSchool students who choose to attend Princeton High School.The potential approval of virtual charter schools has District Board Members and Administratorsconcerned over the impact schools of this type will have on the District's budget. The Boarddoes not support the virtual school concept. The philosophy of the Board is one where childrenlearn better in a structured academic setting with peers and not in a solitary environment.3. Major InitiativesFacilities Improvement PlanIn 2012-2013, the Board approved a capital reserve withdrawal item in the budget. Thiswithdrawal was approved by voters in the April 2012 election. The approved withdrawal amountof 350,000 was used to upgrade the District's telephone and communication systems. Thisproject was in its final stage of completion at June 30, within the budgeted capital reserveamount. The Board budgets funds for minor maintenance work throughout the District in eachbudget year. The District's annual budget cannot afford the expense of any large maintenanceprojects without negatively impacting the educational programs. In September 2012, the Boardheld a successful vote in support of a 10,980,000 referendum. The funds generated through thebond referendum are to be used to address many needed capital maintenance projects. A fewsuch projects are as follows: field, track and stadium work at the high school, a new media centerfor the middle school, reconstruction of the baseball/soccer fields located on Valley Road andvarious smaller projects at the elementary schools. The projects began in the spring of 2013.There were no state grant funds available at the time of development of this referendum.Available grant funds would have offset costs for the District. The list of projects in thereferendum have been approved by the Department of Education as well as included in theDistrict's Long Range Facility Plan. No projects other than those identified in the documentation3

can be funded with this referendum. The resulting Bond sale afforded the District excellentborrowing rates. The term for repayment of the debt is ten years.Personnel ManagementThe Personnel Department uses an established protocol to ensure that all candidates wereproperly credentialed and certified. To find the best possible candidates, District staffparticipated in many job fairs and performed extension outreach efforts across the mid-Atlanticregion. Additionally, a software program Applitrack was used successfully, again this year, tomanage job applications. The Human Resources handbooks are used by administrators toprovide better oversight of the supervision/evaluation process; for new hires to aid in theirorientation to District policies, procedures, and expectations; and for mentors to improve uponthe State's process for initiating new hires to the teaching profession. In collaboration with theCurriculum and Instruction Office, the Human Resources Office provided professionaldevelopment activities so that teachers and support staff could meet District and Staterequirements. Personnel policies and specified job descriptions were reviewed and revised asnecessary. The Department is continually working on the faculty and administrator evaluationprocess to meet the regulations set by New Jersey law. The Danielson Model of supervision andevaluation was the initial platform used by the District in an effort to meet the state'srequirements.Educational ProgramThe District's rigorous academic program prepares students for college and career choices,enabling them to compete with high school graduates nationwide for enrollment in the mostprestigious colleges and universities. Technology and college/career readiness are embeddedthroughout the curriculum. The general education program includes language arts, mathematics,science, social studies, visual and performing arts, health and physical education, and worldlanguages, reflecting the State of New Jersey's Core Curriculum Content Standards and thevalues that the Princeton community places on an educational experience that highlights thehumanities, mathematics, and the visual and performing arts.In addition to the District's exemplary academic program, there are several areas in which theprogram goes beyond what is required by state standards. For example, there is an enhancedmusic program from the third to the twelfth grade that involves approximately 50 percent of thetotal student enrollment. Also, the District offers world language instruction beginning inelementary school and continuing through grade twelve. Spanish is offered in grades twothrough fifth grade; Spanish and French in the sixth through eighth grades; as well as Mandarinin seventh and eighth grades. In the ninth to twelfth grades instruction in Italian, Japanese,Mandarin and Latin are offered besides Spanish and French. All of our elementary schools arefully equipped with science labs, computer labs and/or mobile laptop carts, and school libraries.Eligible high school students may take courses at Princeton University. All high school studentsmay choose from a wide range of rigorous courses.The District provides resources for continuous professional development of its staff; engagescommunity organizations, businesses, and local government agencies as partners in theeducational process, encourages parent and family involvement in school and district activitiesand committees; and participates with other school districts and higher education institutions in4

research and programming for closing the achievement gap between minority and economicallydisadvantaged students and their peers.The Princeton community values education and fully supports our students and schools as weprovide the academic and co-curricular opportunities for each child to reach hislher goals.4. Internal ControlDistrict administration is responsible for establishing and maintaining internal control designedto ensure that the assets of the District are protected from loss, theft, or misuse and to ensure thatadequate accounting data is compiled to allow for the preparation of financial statements inconformity with accounting principles generally accepted in the United States (GAAP). Internalcontrol is designed to provide reasonable, but not absolute, assurance that these objectives aremet. The concept of reasonable assurance recognizes that: (1) the cost of a control should notexceed the benefits likely to be derived; and (2) the valuation of costs and benefits requiresestimates and judgments by administration.As a recipient of federal awards and state financial assistance, the District is also responsible forensuring that adequate internal control is in place to ensure compliance with applicable laws andregulations related to those programs. Internal control is also subject to periodic evaluation byDistrict administration.As part of the District's single audit described earlier, tests are made to determine the adequacyof internal control, including that portion related to federal awards and state financial assistance,as well as to determine that the District has complied with applicable laws, regulations, contracts,and grants.5. Budgetary ControlsIn addition to internal control, the District maintains budgetary controls. The objective of thesebudgetary controls is to ensure compliance with legal provisions embodied in the annualappropriated budget approved by the voters and State Department of Education. Annualappropriated budgets are adopted for the general fund, the special revenue fund, and the debtservice fund. Project-length budgets are approved for the capital improvements accounted for inthe capital projects fund. The final budget amount as amended for the fiscal year is reflected inthe financial section. The over-expenditure in the general fund is due to the inclusion of the nonbudgeted on-behalf payments made by the State of New Jersey as District expenditures. Theseamounts are offset by related revenues and, as such; do not represent over-expenditures in thisbudget.An encumbrance accounting system is used to record outstanding purchase commitments on aline item basis. Open encumbrances at year-end are either canceled or are included as reappropriations of fund balance in the subsequent year. Those amounts to be re-appropriated arereported as reservations of fund balance at year-end.6. Accounting System and ReportsThe District's accounting records reflect accounting principles generally accepted in the UnitedStates, as promulgated by the Governmental Accounting Standards Board (GAS8). The5

accounting system of the District is organized on the basis of funds and a government-widepresentation is also included. These funds and government-wide statements are explained in"Notes to the Basic Financial Statements," Note 1.7. Cash ManagementThe investment policy of the District is guided in large part by state statute as detailed in "Notesto the Basic Financial Statements," Note 3. The District utilizes a cash management plan, whichrequires it to deposit public funds in public depositories protected from loss under the provisionsof the Governmental Unit Deposit Protection Act ("GUDP A"). GUDP A was enacted in 1970 toprotect Governmental Units from a loss of funds on deposit with a failed banking institution inNew Jersey. The law requires governmental units to deposit public funds only in publicdepositories located in New Jersey, where the funds are secured in accordance with the Act.8. Risk ManagementThe Board carries various forms of insurance, including but not limited to, general liability,automobile liability and comprehensive/collision, hazard and theft insurance on property andcontents, and fidelity bonds.9. Other InformationIndependent Audit: State statutes require an annual audit by independent certified publicaccountants or registered municipal accountants. The accounting firm of Wiss and Company,LLP was selected by the Board of Education to perform auditing services. In addition to meetingthe requirements set forth in state statutes, the audit also was designed to meet the requirementsof the Single Audit Act Amendments of 1996 and the related OMB Circular A-133 and NewJersey OMB Circular 04-04. The auditors' report on the basic financial statements, requiredsupplementary information, and other supplementary information are included in the financialsection of this report. The auditors' reports related specifically to the single audit are included inthe single audit section of this report.Awards: The District had applied to the Association of School Business Officials (ASBO)International for the "Certificate of Excellence in Financial Reporting" for its comprehensiveannual financial report for the fiscal year ended June 30, 2012, and was granted the award. Inorder to be awarded this certificate, the District published an easily readable and efficientlyorganized comprehensive annual financial report and satisfied both generally acceptedaccounting principles and applicable legal requirements. This is the sixteenth consecutive yearthe District has received this award.We believe that our current comprehensive annual financial report continues to meet theProgram's rigorous requirements, and we are submitting it to ASBO to determine its eligibilityfor the fiscal year 2012-2013 award.10. AcknowledgmentsWe would like to express our appreciation to the members of the Princeton School Board for itsconcern in providing fiscal accountability to the citizens and taxpayers of the District and therebycontributing full support to the development and maintenance of our financial operation. The6

preparation of this report could not have been accomplished without the efficient and dedicatedservices of our financial and accounting staff.Respectfully submitted,7


Princeton Public SchoolsPrinceton, New JerseyRoster of OfficialsJune 30, 2013Members of the Board of EducationTimothy Quinn, PresidentAndrea Sp lla, Vice PresidentAnne BurnsMolly ChreinRebecca CoxDaniel HaughtonMartha LandAfsheen ShamsiPatrick SullivanEvelyn 4201520142015*Other OfficialsJudith A. Wilson, SuperintendentStephanie Kennedy, Business AdministratorlBoard SecretaryBonnie Lehet, Assistant Superintendent of CurriculumLewis Goldstein, Assistant Superintendent for Human ResourcesMicki Crisafulli, Director of Student ServicesGary Weisman, Director of Plant and OperationsJennifer Micale, Comptroller/Assistant Board SecretaryJohn Calavano, Treasurer of School Monies*Appointed Cranbury representative9

Princeton Public SchoolsPrinceton, New JerseyIndependent Auditors and AdvisorsIndependent AuditorsWiss and Company, LLP485C Route One SouthSuite 250Iselin, New Jersey 08830ArchitectsSpiezle Group120 Sanhican DriveTrenton, New Jersey 08618AttorneyParker McCayPrinceton Pike Corp Center1009 Lenox Drive, Suite 102A EWingLawrenceville, New Jersey 08648Official DepositoriesThe Bank of Princeton21 Chambers StreetPrinceton, New Jersey 0854210

Association of School Bt.tslll.eSS Officials InternationaltnYcwtifimt;a tif m' ispmtta:JIIlfitPrincetonRegiona Schoollsar Jrs )I1!rJmr.2( (c;I RlTt& 'l1m"tBIfIlit;{ .JQ. Ztn2The CAJFR has beef'! n:viewed aIOO met or excee:l:ed.ASBO Jrrt:ematioflllll's certifics1i!! of BocelleflCE stal'lcl&rllls/'/ f( It DIll Mct:llIIlI!i1, CflIPII, IIt880Preeidmt D. MIlJIIIIII),cAE. IItIiIIrAElJ.ocut jyO Oi rlKto r11

Financial Section

ACC OUNTANTSCO NSULTANTSIndependent Auditors' ReportHonorable President and Membersof the Board of EducationPrinceton Public SchoolsPrinceton, New JerseyCounty of MercerReport on the Financial StatementsWe have audited the accompanying financial statements of the governmental activities, thebusiness-type activities, each major fund and the aggregate remaining fund information ofPrinceton Public Schools, County of Mercer, New Jersey (the "District"), as of and for the yearended June 30, 2013, and the related notes to the financial statements, which collectivelycomprise the District's basic financial statements as listed in the table of contents.Management's Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statementsin accordance with accounting principles generally accepted in the United States of America; thisincludes the design, implementation, and maintenance of internal control relevant to thepreparation and fair presentation of financial statements that are free from material misstatement,whether due to fraud or error.Auditors' ResponsibilityOur responsibility is to express opinions on these financial statements based on our audit. Weconducted our audit in accordance with auditing standards generally accepted in the UnitedStates of America; audit requirements as prescribed by the Office of School Finance, Departmentof Education, State of New Jersey; and the standards applicable to financial audits contained inGovernment Auditing Standards, issued by the Comptroller General of the United States. Thosestandards and requirements require that we plan and perform the audit to obtain reasonableassurance about whether the financial statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts anddisclosures in the financial statements. The procedures selected depend on the auditor'sjudgment, including the assessment of the risks of material misstatement of the financialstatements, whether due to fraud or error. In making those risk assessments, the auditor considersinternal control relevant to the District's preparation and fair presentation of the financialstatements in order to design audit procedures that are appropriate in the circumstances, but notfor the purpose of expressing an opinion on the effectiveness of the District's internal control.12WISS & COMPANY, LLP 485C Route 1 South, Suite 250, Iselin, NJ 08830 Phone: 732.283.9300 Fax: 732.283.3436ISELIN ·LIVINGSTON· FLEMINGTON· NEW

Accordingly, we express no such opinion. An audit also includes evaluating the appropriatenessof accounting policies used and the reasonableness of significant accounting estimates made bymanagement, as well as evaluating the overall presentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide abasis for our audit opinions.OpinionsIn our opinion, the financial statements referred to previously present fairly, in all materialrespects, the respective financial position of the governmental activities, the business-typeactivities, each major fund and the aggregate remaining fund information of the District as ofJune 30, 2013, and the respective changes in financial position, and, where applicable, cashflows, thereof for the year then ended in accordance with accounting principles generallyaccepted in the United States of America.Other MattersRequired Supplementary InformationAccounting principles generally accepted in the United States of America require thatmanagement's discussion and analysis and budgetary comparison information as identified in thetable of contents be presented to supplement the basic financial statements. Such information,although not a part of the basic financial statements, is required by the Governmental AccountingStandards Board who considers it to be an essential part of financial reporting for placing thebasic financial statements in an appropriate operational, economic, or historical context. Wehave applied certain limited procedures to the required supplementary information in accordancewith auditing standards generally accepted in the United States of America, which consisted ofinquiries of management about the methods of preparing the information and comparing theinformation for consistency with management's responses to our inquiries, the basic financialstatements, and other knowledge we obtained during our audit of the basic financial statements.We do not express an opinion or provide any assurance on the information because the limitedprocedures do not provide us with sufficient evidence to express an opinion or provide anyassurance.Supplementary and Other InformationOur audit was conducted for the purpose of forming opinions on the financial statements thatcollectively comprise the District's basic financial statements.The accompanyingsupplementary information, which consists of the

25 Valley Road, Princeton, New Jersey 08540 t 609.806.4204 f 609 .806.4225 October 16, 2013 Honorable President and Members of the Princeton Board of Education Princeton Public Schools County of Mercer Princeton

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