To facilitate readability, the Comprehensive Annual Financial Report is presented in three sections as described below:
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1 AUBURN SCHOOL DISTRICT AVENUE TO EXCELLENCE February 23, 2009 Board of Directors Auburn School District No Fourth Street Northeast Auburn, Washington Dear Board Members: We are pleased to present to you the Comprehensive Annual Financial Report (CAFR) for Auburn School District No. 408 for the fiscal year ended August 31, This report presents complete information about the district s financial position at year-end and financial activities during We feel that the report illustrates the efforts of the administration to attain the financial goals established by the Board. Business Services staff prepared this report. The accuracy of the data presented, including all disclosures and the completeness and fairness of the presentation, are the responsibility of the management of the district. We believe the information, as presented, is accurate in all material aspects. The data presented in this report is presented in a manner designed to set forth fairly, in all material respects, the financial position and results of operations of the district as measured and reported by the financial activity of its various funds. All disclosures necessary to enable the reader to gain an adequate understanding of the district s financial affairs have been included. To facilitate readability, the Comprehensive Annual Financial Report is presented in three sections as described below: The Introductory Section includes a table of contents, directory of officials, school district organizational chart, certificate of excellence in financial reporting and this transmittal letter. The Financial Section includes our independent auditor s report as well as management s discussion and analysis of the performance of the district for the fiscal period. The financial section also includes government-wide financial statements, governmental fund financial statements, fiduciary fund financial statements, the notes to the financial statements, required supplementary information and supplemental data. The Statistical Section includes comparative and trend tables and schedules intended to provide additional information based on data from the financial history of the district for the past ten years, including debt, and demographic statistics. Information in this section is unaudited. 1
2 REPORTING ENTITY This report includes all funds and account groups of the district, an independent reporting entity. Unaffiliated with the City of Auburn or other government jurisdictions, the district provides public education to pre-school through twelfth grade students. The public education provided includes a strong academic program of basic education, a comprehensive education for special education students, including preschool, a career and technical education program at the secondary level, a special program for academically gifted students, and alternative programs for those students requiring individualized learning opportunities. ECONOMIC CONDITION AND OUTLOOK OF LOCAL ECONOMY Located 25 miles south of Seattle and 10 miles northeast of Tacoma, Auburn is enjoying an increasingly diversified economy made possible by its location, its greatest economic asset. Near two major ports, two excellent rail hubs and the intersection of two major state highways, Auburn has attracted successful regional warehouse and distribution facilities, a regional medical center, entertainment facilities such as casinos and an amphitheater, a regional shopping mall and federal agencies such as the Federal Aviation Administration (FAA), the Social Security Administration and Region 10 of the U.S. General Services Administration (GSA). As the district s largest employer, the Boeing Fabrication Division continues to shrink its footprint in Auburn. Other businesses such as Zones, Inc. and Safeway have stepped in to utilize prime vacant warehouse and office space. Boeing s ongoing consolidation efforts are creating opportunities for major employers to take advantage of Auburn s location and economical commercial lease rates. Although Boeing has reduced its size in Auburn, long range company plans call for redefining Auburn as an emergent manufacturing center of excellence the place Boeing turns to when it needs complex machining or specialized parts. A bright spot in the local economy continues to be the economically successful ventures of the Muckleshoot Indian Tribe. As the second largest employer in the district, the tribe operates two casinos generating $2 million dollars a day in revenue, a bingo hall, an amphitheater for large outdoor concerts by big name entertainers, small shopping malls and smoke shops. The tribe recently completed a new two-story bingo hall which will accommodate as many as 1,100 players. The second casino expanded gaming space by 42,000 square feet and required an additional 350 employees bringing total employment to 2,100. The tribe also expanded the poker room in the main casino with a 40,000 square foot addition. Combined, the gambling complex will have the largest gaming area of any casino in the state making the Muckleshoot Tribal Casinos the biggest and the best in the northwest. With a large stock of affordable housing as well as large new residential developments, Auburn continues to be a popular choice for young families. Conveniently located between Seattle and Tacoma as well as being close to several large employers such as Weyerhaeuser, the SuperMall and other large Boeing plants, Auburn residents enjoy short commutes and have time to participate in school and community activities. 2
3 MAJOR INITIATIVES The Citizen s Ad Hoc Committee recommended the district conduct a detailed review of all district facilities and develop a Facilities Master Plan. In 2006, the school district began preparation of a Facilities Master Plan to address Auburn School District s facility needs during the next 10 years. This process included the formation of a Steering Committee in 2008 to provide recommendations for facility modernizations, replacement facilities, new facilities and property acquisitions. The Steering Committee recommended replacement of Auburn High School, Olympic Middle School, Chinook, Dick Scobee, Lea Hill, Pioneer and Terminal Park Elementary Schools. All of these schools have exceeded their economic life span and have an estimated cost of modernization that is more than 70% of their replacement cost. As the first phase of this replacement process, voters are being asked to pass a proposition on March 10, 2009 for a $239,000,000 bond issue to Replace Auburn High School with construction beginning 2011, opening fall Replace Olympic Middle School with construction beginning 2012, opening fall Replace Terminal Park Elementary School with construction beginning 2011, opening in fall The district plans to issue the bonds in at least three sales, thus minimizing the tax impact on voters. The cost of this proposition is projected to be 36 cents per $1,000 of assessed property value over the 2009 tax rate. Also on the March 10 th election, voters are being asked to pass a second proposition for a $46,400,000 capital improvements levy to fund improvements at 18 schools and six support facilities. After reviewing over 2,700 proposed projects, the Steering Committee selected those improvements that will accomplish the following: Reduce operating costs by replacing aging roofs and deteriorating utility lines and providing energy conservation improvements. Improve safety by providing seismic structural upgrades, improving vehicle and bus access, upgrading emergency power systems and improving fire alarm and sprinkler systems. Improve health by improving ventilation systems, enhancing water quality, remodeling health rooms and improving restrooms and locker rooms. Enhance learning opportunities by modernizing instructional spaces and upgrading equipment and furniture. Enhance facility operations by improving heating and cooling, upgrading plumbing and electrical systems, improving lighting and sound systems, upgrading kitchens, and remodeling office and storage areas. Improve security by upgrading lock systems and improving surveillance and intrusion detection systems Improve accessibility by enhancing site and building access for persons with disabilities. Support physical activity and community use by upgrading playgrounds, playfields, and athletic facilities. The capital improvements levy will be for six years beginning in 2010 for the school year through 2015 for the school year. The levies will be as follows: $14,100,000 for 2010 tax year at an estimated rate of $1.37 per $1,000 of assessed value $13,400,000 for 2011 tax year at an estimated rate of $1.27 per $1,000 of assessed value 3
4 $ 6,600,000 for 2012 tax year at an estimated rate of $.61 per $1,000 of assessed value $ 6,100,000 for 2013 tax year at an estimated rate of $.55 per $1,000 of assessed value $ 3,850,000 for 2014 tax year at an estimated rate of $.33 per $1,000 of assessed value $ 2,350,000 for 2015 tax year at an estimated rate of $.20 per $1,000 of assessed value The estimated combined tax rate for all funds including the above propositions is projected to be $5.05 per $1,000 of assessed value. Budgetary Control BUDGETARY AND INTERNAL CONTROL STRUCTURE Budgetary control is maintained at the fund level that is the legal level of budgetary control. The district records encumbrances when a commitment is made for the acquisition of goods or services in order to facilitate effective budgetary control. Encumbered amounts lapse at the end of the fiscal year. However, they are generally reappropriated as a part of the following annual budget. Internal Control Structure The district s administration is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the district are protected from loss, theft or misuse, and to ensure that adequate accounting data are compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. The internal control structure is designed to provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived, and (2) the valuation of costs and benefits requires estimates and judgments by administration. Accounting System The district s accounting records reflect generally accepted accounting principles as promulgated by the Governmental Accounting Standards Board on governmental accounting in its Codification of Government Accounting and Financial Reporting Standards, June 30, 2008, and subsequent statements and interpretations. The district s accounting records for general governmental operations are maintained on a modified accrual basis as prescribed by the Washington State School Accounting Manual, September 1, 2007 edition, as revised. CASH MANAGEMENT Cash temporarily idle during the year was invested in the King County Investment Pool (Pool). The Pool invests in long-term notes, certificates of deposit, banker's acceptances and repurchase agreements. The district's deposit and investment activities are defined by State law (RCW ). Deposits can only be made with institutions which have been approved by the Public Deposit Protection Commission and which have segregated eligible collateral having a value of not less than their maximum liability. Average pool effective duration of investments in the King County Investment Pool was.44 years enabling the Pool to earn a greater return than any single district could with shorter-term liquidity requirements. District participation in the Pool was approximately 1.04% of total Pool assets of $4.1 billion. Rates on investments decreased during the year from a high of 5.24% at the beginning of the fiscal year to a low of 2.89% at the end of the year in August During the fiscal year, the Pool experienced losses from impaired commercial paper investments in Mainsail II, Cheyne Finance, Rhinebridge and Victoria Finance. The district s share of the 4
5 losses for the fiscal year amounted to $1,352,763 and are included in the district s financial results for the year. As of September 1, 2008, the impaired assets were removed from the main King County Investment Pool and placed into an impaired investment pool. Based on bifurcating the pool, King County expects Standard & Poor s to restore the Pool s rating during the first half of As of December 31, 2008, the performing pool s net assets fair value was and the impaired pool s net assets fair value was See Notes to the Financial Statements for additional information. As shown in the following table, the decrease in rates and the losses from the impaired commercial paper investments contributed to the lower earnings in all funds, compared to the prior year. In addition, decreased yields in the Capital Projects Fund were also due to smaller balances to invest as projects financed from prior year bond sales were completed. Transportation Vehicle Funds were also lower primarily due to the absence of additional tax receipts from a Transportation Vehicle Fund special levy as there were in the prior year. The Employee Benefit Trust Fund for vision services and the Private Purpose Trust Fund for scholarships were also invested in the King County Pool to earn interest while awaiting disbursements. Investment Earnings Fund (Decrease) (Decrease) General 52, ,957 (318,195) (85.78%) Special Revenue 24,755 76,329 (51,574) (67.57%) Debt Service (39,445) 401,591 (441,036) (109.82%) Capital Projects (79,103) 2,142,790 (2,221,893) (103.69%) Transportation Vehicle 1,198 70,198 (69,000) (98.29%) Total Governmental Funds (39,833) 3,061,865 (3,101,698) Private Purpose Trust ,312 (35,201) (99.69%) Employee Benefit Trust 179 9,847 (9,668) (98.18%) Total All Funds (39,543) 3,107,024 (3,146,567) (101.27%) RISK MANAGEMENT For liability and property losses, the district participates in the Washington Schools Risk Management Pool administered by Puget Sound Educational Service District No Working with the Pool, the district has established risk control techniques to reduce possible losses to property owned by the district. In addition, Pool participation has reduced the carrying cost of insurance primarily due to the greater buying power of the Pool as well as the practice of using large deductible amounts. Should losses occur, the portion of the uninsured loss is not expected to significantly impact the financial position of the district. For industrial insurance for all district employees, the district participates in the Workers Compensation Trust administered by Puget Sound Educational Service District No The Trust has been successful in lowering the cost of claims through an aggressive employee safety program and an effective claim management process. INDEPENDENT AUDIT State statutes require an annual audit of all state school districts by the Office of the State Auditor. The scope of the audit concentrated on four areas: (1) internal controls; (2) grant 5
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