UPPER CUMBERLAND HUMAN RESOURCE AGENCY - Financial Statements and Supplemental Information - Year Ended June 30, 2019

Sep 21, 2026

Uploaded by Theodora

Financial statements and supplemental information for Upper Cumberland Human Resource Agency covering the year ended June 30, 2019. Includes independent auditors’ report, management’s discussion and analysis, roster of management and board members, government-wide and fund financial statements, and extensive notes to basic financial statements. Provides required supplementary information on net pension liability and OPEB, schedules of indirect costs, expenditures of federal and state awards, noncash assistance, and related compliance and internal control audit reporting under applicable auditing standards and uniform guidance.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages56

Reading Time2 h 21 min

AccessFree to download

Independent Auditors’ Report

Independent Auditors’ Report on Internal Control and Compliance

Management’s Discussion and Analysis

Basic Financial Statements

Government Wide Financial Statements

Fund Financial Statements

Notes to Basic Financial Statements

Required Supplementary Information

Schedule of Changes in Net Pension Liability and Related Ratios

Schedule of Contributions

Schedule of Changes in Total OPEB Liability and Related Ratios

Other Supplementary Information

Schedule of Indirect Costs

Schedules of Expenditures of Federal and State Awards

Notes to Schedules of Expenditures of Federal and State Awards

Schedule of Noncash Assistance

Notes to the Schedule of Noncash Assistance

Internal Control and Compliance Section

Independent Auditors’ Report on Compliance for Each Major Program

UPPER CUMBERLAND HUMAN RESOURCE AGENCY Cookeville, Tennessee FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION Year Ended June 30, 2019 JOHNSON, HICKEY & MURCHISON, P.C. Certified Public Accountants Chattanooga, Tennessee TABLE OF CONTENTS P a g e FINANCIAL SECTION INDEPENDENT AUDITORS’REPORT ii-iv MANAGEMENT’S DISCUSSION AND ANALYSIS v-viii ROSTER OF MANAGEMENT AND BOARD MEMBERS ix BASIC FINANCIAL STATEMENTS GOVERNMENT WIDE FINANCIAL STATEMENTS Statement of Net Position 1-2 Statement of Activities 3 FUND FINANCIAL STATEMENTS Governmental Funds Balance Sheet 4 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position 5 Statement of Revenues, Expenditures and Changes in Fund Balances 6 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 7 NOTES TO BASIC FINANCIAL STATEMENTS 8-26 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Changes in Net Pension Liability (Asset) and Related Ratios 28 Schedule of Contributions 29 Schedule of Changes in Total OPEB Liability and Related Ratios 30 OTHER SUPPLEMENTARY INFORMATION Schedule of Indirect Costs 32 Schedules of Expenditures of Federal and State Awards 33-36 Notes to Schedules of Expenditures of Federal and State Awards 37 Schedule of Noncash Assistance 38 Notes to the Schedule of Noncash Assistance 39 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 Government Auditing Standards 40-41 Independent Auditors’ Report on Compliance for Each Major Program and on Internal Control Over Compliance in Accordance With the Uniform Guidance 42-43 Schedule of Findings and Questioned Costs 44 Schedule of Prior Year Findings and Questioned Costs 45 Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and the major fund of the Upper Cumberland Human Resource Agency, as of June 30, 2019, and the respective changes in financial position for the year then ended in conformity with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis, certain pension information, and certain OPEB information on pages v through viii and pages 28 through 30 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, 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 limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Agency’s basic financial statements. The Other Supplementary Information on pages 32 through 39 is presented for purposes of addi

FAQs

What is the reporting period covered by the financial statements?

The financial statements cover the year ended June 30, 2019.

Which financial statement types are included in the report?

The report includes government-wide financial statements (e.g., Statement of Net Position and Statement of Activities) and fund financial statements for governmental funds (including balance sheet and related reconciliations).

What supplementary schedules address federal and state program spending?

Schedules of expenditures of federal and state awards, including related notes, are provided for purposes of additional analysis as required by applicable regulations and guidance.

Sep 21, 2026

Uploaded by Theodora