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SUPPLEMENTAL INFORMATION  \nYear Ended June 30, 2019  \nJOHNSON, HICKEY & MURCHISON, P.C.  \nCertified Public Accountants  \nChattanooga, Tennessee  \nTABLE OF CONTENTS  \nP a g e  \nFINANCIAL SECTION  \nINDEPENDENT AUDITORS’REPORT ii-iv  \nMANAGEMENT’S DISCUSSION AND ANALYSIS v-viii  \nROSTER OF MANAGEMENT AND BOARD MEMBERS ix  \nBASIC FINANCIAL STATEMENTS  \nGOVERNMENT WIDE FINANCIAL STATEMENTS  \nStatement of Net Position 1-2  \nStatement of Activities 3  \nFUND FINANCIAL STATEMENTS  \nGovernmental Funds  \nBalance Sheet 4  \nReconciliation of the Balance Sheet of Governmental Funds to the Statement of Net  \nPosition 5  \nStatement of Revenues, Expenditures and Changes in Fund Balances 6  \nReconciliation of the Statement of Revenues, Expenditures and Changes in Fund  \nBalances of Governmental Funds to the Statement of Activities 7  \nNOTES TO BASIC FINANCIAL STATEMENTS 8-26  \nREQUIRED SUPPLEMENTARY INFORMATION  \nSchedule of Changes in Net Pension Liability (Asset) and Related Ratios 28  \nSchedule of Contributions 29  \nSchedule of Changes in Total OPEB Liability and Related Ratios 30  \nOTHER SUPPLEMENTARY INFORMATION  \nSchedule of Indirect Costs 32  \nSchedules of Expenditures of Federal and State Awards 33-36  \nNotes to Schedules of Expenditures of Federal and State Awards 37  \nSchedule of Noncash Assistance 38  \nNotes to the Schedule of Noncash Assistance 39  \nINTERNAL CONTROL AND COMPLIANCE SECTION  \nIndependent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed  \nin Accordance with Government Auditing Standards 40-41  \nIndependent Auditors’ Report on Compliance for Each Major Program and on Internal  \nControl Over Compliance in Accordance With the Uniform Guidance 42-43  \nSchedule of Findings and Questioned Costs 44  \nSchedule of Prior Year Findings and Questioned Costs 45  \nOpinions  \nIn 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.  \nOther Matters  \nRequired Supplementary Information  \nAccounting 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.  \nOther Information  \nOur 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","cbCaikoN2wc6vmKn","https://ap.wps.com/l/cbCaikoN2wc6vmKn","pdf",456373,56,"English","# Independent Auditors’ Report\n## Independent Auditors’ Report on Internal Control and Compliance\n# Management’s Discussion and Analysis\n# Basic Financial Statements\n## Government Wide Financial Statements\n## Fund Financial Statements\n# Notes to Basic Financial Statements\n# Required Supplementary Information\n## Schedule of Changes in Net Pension Liability and Related Ratios\n## Schedule of Contributions\n## Schedule of Changes in Total OPEB Liability and Related Ratios\n# Other Supplementary Information\n## Schedule of Indirect Costs\n## Schedules of Expenditures of Federal and State Awards\n## Notes to Schedules of Expenditures of Federal and State Awards\n## Schedule of Noncash Assistance\n## Notes to the Schedule of Noncash Assistance\n# Internal Control and Compliance Section\n## Independent Auditors’ Report on Compliance for Each Major Program","[{\"question\":\"What is the reporting period covered by the financial statements?\",\"answer\":\"The financial statements cover the year ended June 30, 2019.\"},{\"question\":\"Which financial statement types are included in the report?\",\"answer\":\"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).\"},{\"question\":\"What supplementary schedules address federal and state program spending?\",\"answer\":\"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.\"}]","UPPER CUMBERLAND HUMAN RESOURCE AGENCY - Financial Statements and Supplemental Information - Year Ended June 30, 2019 | PDF",1789965174,141]