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Conejo Recreation and Park District Basic Financial Statements For the fiscal year ended June 30, 2015 TABLE OF CONTENTS Page FINANCIAL SECTION IndependentAuditor's Report..................................................................................................................................... I Management's Discussion and Analysis (Required Supplementary Information) (Unaudited)........................................................................................ 4 Basic Financial Statements: Government -Wide Financial Statements: Statementof Net Position................................................................................................................................. 16 Statementof Activities..................................................................................................................................... 17 Fund Financial Statements: Governmental Fund Financial Statements: BalanceSheet...............................................................................................21 ............................................. Reconciliation of the Governmental Funds Balance Sheet to the Government -Wide Statement of Net Position........................................................................ 22 Statement of Revenues, Expenditures and Changes in Fund Balances ................................................. 23 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government -Wide Statementof Activities.......................................................................................................................24 Fiduciary Fund Financial Statements: Statement of Fiduciary Assets and Liabilities.......................................................................................... 26 Notes to Basic Financial Statements..................................................................................................................... 28 Required Supplementary Information (Unaudited): Budgetsand Budgetary Accounting....................................................................................................................... 53 Budgetary Comparison Schedule, General Fund................................................................................................... 54 Budgetary Comparison Schedule, Districtwide Assessment District Special Revenue Fund .............................. 55 Budgetary Comparison Schedule, Dos Vientos Assessment District Special Revenue Fund ............................. 56 Budgetary Comparison Schedule, Rancho Conejo Assessment District Special Revenue Fund ........................ 57 Schedule of Changes in the Net Position Liability and Related Ratios — Last 10 Years .......................................... 58 Schedule of Contributions —Last 10 Years.............................................................................................................. 59 Scheduleof Funding Progress................................................................................................................................ 60 Supplementary Information: Fiduciary Funds: Combining Statement of Fiduciary Assets and Liabilities.............................................................................. 65 Combining Statement of Changes in Assets and Liabilities.......................................................................... 66