Form ESE 145 Superintendent’s Annual Financial Report · SUPERINTENDENT’S ANNUAL FINANCIAL...

Form ESE 145

Superintendent’s Annual Financial

Report

Rule 6A-1.0071

Effective October 2019

FLORIDA DEPARTMENT OF EDUCATION SUPERINTENDENT’S ANNUAL FINANCIAL REPORT (ESE 145)

DISTRICT SCHOOL BOARD OF______________________ COUNTY For the Fiscal Year Ended June 30, ___________

PAGE NUMBER INDEX: Minimum

Reporting

CAFR

ESE 145

Return completed form to: Florida Department of Education Office of Funding and Financial Reporting 325 West Gaines Street, Room 814 Tallahassee, Florida 32399-0400

Exhibit A-1 Management’s Discussion and Analysis ---------------------------------------------------------- 1 1 Exhibit B-1 Statement of Net Position --------------------------------------------------------------------------- 2 2 Exhibit B-2 Statement of Activities ------------------------------------------------------------------------------ 3 3 Exhibit C-1 Balance Sheet – Governmental Funds ------------------------------------------------------------- 4 4 Exhibit C-2 Reconciliation of the Governmental Funds Balance Sheet to the Government-wide

Statement of Net Position --------------------------------------------------------------------------- 5 5 Exhibit C-3 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental

Funds -------------------------------------------------------------------------------------------------- 6 6 Exhibit C-4 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund

Balances of Governmental Funds to the Government-wide Statement of Activities -------- 7 7 Exhibit C-5 Statement of Net Position – Proprietary Funds -------------------------------------------------- 8 8 Exhibit C-6 Statement of Revenues, Expenses and Changes in Fund Net Position – Proprietary

Funds -------------------------------------------------------------------------------------------------- 9 9 Exhibit C-7 Statement of Cash Flows – Proprietary Funds --------------------------------------------------- 10 10 Exhibit C-8 Statement of Fiduciary Net Position --------------------------------------------------------------- 11 11 Exhibit C-9 Statement of Changes in Fiduciary Net Position ------------------------------------------------- 12 12 Exhibit C-10 Combining Statement of Net Position – Major and Nonmajor Component Units ----------- 13 13 Exhibit C-11a-d Combining Statement of Activities – Major and Nonmajor Component Units -------------- 14-17 14-17 Exhibit D-1 Notes to Financial Statements ---------------------------------------------------------------------- 18 18 Exhibit D-2a Exhibit D-2b

Other Required Supplementary Information ----------------------------------------------------- Notes to Required Supplementary Information ---------------------------------------------------

19 20

19 20

Exhibit E-1 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – General Fund ------------------------------------------------------------------------------ 21 21

Exhibit E-2a-c Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Major Special Revenue Funds ----------------------------------------------------------- 22-24 22-24

Exhibit F-1a-d Combining Balance Sheet – Nonmajor Governmental Funds ---------------------------------- 25-28 Exhibit F-2a-d Combining Statement of Revenues, Expenditures and Changes in Fund Balances –

Nonmajor Governmental Funds -------------------------------------------------------------------- 29-32 Exhibit G-1 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and

Actual – Nonmajor Special Revenue Funds ------------------------------------------------------ 33 Exhibit G-2 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and

Actual – Debt Service Funds ----------------------------------------------------------------------- 34 Exhibit G-3 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and

Actual – Capital Projects Funds -------------------------------------------------------------------- 35 Exhibit G-4 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and

Actual – Permanent Funds -------------------------------------------------------------------------- 36 Exhibit H-1 Combining Statement of Net Position – Nonmajor Enterprise Funds ------------------------- 37 Exhibit H-2 Combining Statement of Revenues, Expenses and Changes in Fund Net Position –

Nonmajor Enterprise Funds ------------------------------------------------------------------------ 38 Exhibit H-3 Combining Statement of Cash Flows – Nonmajor Enterprise Funds ------------------------- 39 Exhibit H-4 Combining Statement of Net Position – Internal Service Funds ------------------------------- 40 Exhibit H-5 Combining Statement of Revenues, Expenses and Changes in Fund Net Position –

Internal Service Funds ------------------------------------------------------------------------------- 41 Exhibit H-6 Combining Statement of Cash Flows – Internal Service Funds -------------------------------- 42 Exhibit I-1 Combining Statement of Fiduciary Net Position – Investment Trust Funds ----------------- 43 Exhibit I-2 Combining Statement of Changes in Net Position – Investment Trust Funds --------------- 44 Exhibit I-3 Combining Statement of Fiduciary Net Position – Private-Purpose Trust Funds ----------- 45 Exhibit I-4 Combining Statement of Changes In Net Position – Private-Purpose Trust Funds --------- 46 Exhibit I-5 Combining Statement of Fiduciary Net Position – Pension Trust Funds --------------------- 47 Exhibit I-6 Combining Statement of Changes In Net Position – Pension Trust Funds ------------------- 48 Exhibit I-7 Combining Statement of Fiduciary Assets and Liabilities – Agency Funds ----------------- 49 Exhibit I-8a-d Combining Statement of Changes in Assets and Liabilities – Agency Funds---------------- 50-53 Exhibit J-1 Combining Statement of Net Position – Nonmajor Component Units ------------------------ 54 Exhibit J-2a-d Combining Statement of Activities – Nonmajor Component Units --------------------------- 55-58

The Superintendent’s Annual Financial Report (ESE 145) for the fiscal year ended June 30, _______, was submitted in accordance with rule 6A-1.0071, Florida Administrative Code (section 1001.51(12)(b), Florida Statutes). This report was approved by the school board on ____________________________ (date). _______________________________________________ ______________________ Signature of District School Superintendent Signature Date

Exhibit A-1Page 1

DISTRICT SCHOOL BOARD OF COUNTYMANAGEMENT'S DISCUSSION AND ANALYSISFor the Fiscal Year Ended

ESE 145

Exhibit B-1Page 2

DISTRICT SCHOOL BOARD OF COUNTYSTATEMENT OF NET POSITIONJune 30,

Governmental Activities Business-Type Activities TotalMajor Component Unit

NameMajor Component Unit

NameTotal Nonmajor

Component UnitsASSETS

Cash and Cash Equivalents 1110 0.00 0.00 0.00 0.00Investments 1160 0.00 0.00 0.00 0.00Taxes Receivable, Net 1120 0.00 0.00 0.00 0.00Accounts Receivable, Net 1131 0.00 0.00 0.00 0.00Interest Receivable on Investments 1170 0.00 0.00 0.00 0.00Due From Other Agencies 1220 0.00 0.00 0.00 0.00Due From Insurer 1180 0.00 0.00 0.00 0.00Deposits Receivable 1210 0.00 0.00 0.00 0.00Internal Balances 0.00 0.00 0.00 0.00Cash with Fiscal/Service Agents 1114 0.00 0.00 0.00 0.00Section 1011.13, F.S. Loan Proceeds 1420 0.00 0.00 0.00 0.00Inventory 1150 0.00 0.00 0.00 0.00Prepaid Items 1230 0.00 0.00 0.00 0.00Long-Term Investments 1460 0.00 0.00 0.00 0.00Prepaid Insurance Costs 1430 0.00 0.00 0.00 0.00Other Postemployment Benefits Asset 1410 0.00 0.00 0.00 0.00Pension Asset 1415 0.00 0.00 0.00 0.00

Capital AssetsLand 1310 0.00 0.00 0.00 0.00Land Improvements - Nondepreciable 1315 0.00 0.00 0.00 0.00Construction in Progress 1360 0.00 0.00 0.00 0.00

Nondepreciable Capital Assets 0.00 0.00 0.00 0.00 0.00 0.00Improvements Other Than Buildings 1320 0.00 0.00 0.00 0.00

Less Accumulated Depreciation 1329 0.00 0.00 0.00 0.00Buildings and Fixed Equipment 1330 0.00 0.00 0.00 0.00

Less Accumulated Depreciation 1339 0.00 0.00 0.00 0.00Furniture, Fixtures and Equipment 1340 0.00 0.00 0.00 0.00

Less Accumulated Depreciation 1349 0.00 0.00 0.00 0.00Motor Vehicles 1350 0.00 0.00 0.00 0.00

Less Accumulated Depreciation 1359 0.00 0.00 0.00 0.00Property Under Capital Leases 1370 0.00 0.00 0.00 0.00

Less Accumulated Depreciation 1379 0.00 0.00 0.00 0.00Audiovisual Materials 1381 0.00 0.00 0.00 0.00

Less Accumulated Depreciation 1388 0.00 0.00 0.00 0.00Computer Software 1382 0.00 0.00 0.00 0.00

Less Accumulated Amortization 1389 0.00 0.00 0.00 0.00Depreciable Capital Assets, Net 0.00 0.00 0.00 0.00 0.00 0.00

Total Capital Assets 0.00 0.00 0.00 0.00 0.00 0.00Total Assets 0.00 0.00 0.00 0.00 0.00 0.00DEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910 0.00 0.00 0.00 0.00Net Carrying Amount of Debt Refunding 1920 0.00 0.00 0.00 0.00Pension 1940 0.00 0.00 0.00 0.00Other Postemployment Benefits 1950 0.00 0.00 0.00 0.00Asset Retirement Obligation 1960 0.00 0.00 0.00 0.00Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 0.00 0.00LIABILITIES

Cash Overdraft 2125 0.00 0.00 0.00 0.00Accrued Salaries and Benefits 2110 0.00 0.00 0.00 0.00Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00Accounts Payable 2120 0.00 0.00 0.00 0.00Sales Tax Payable 2260 0.00 0.00 0.00 0.00Current Notes Payable 2250 0.00 0.00 0.00 0.00Accrued Interest Payable 2210 0.00 0.00 0.00 0.00Deposits Payable 2220 0.00 0.00 0.00 0.00Due to Other Agencies 2230 0.00 0.00 0.00 0.00Due to Fiscal Agent 2240 0.00 0.00 0.00 0.00Pension Liability 2115 0.00 0.00 0.00 0.00Other Postemployment Benefits Liability 2116 0.00 0.00 0.00 0.00Judgments Payable 2130 0.00 0.00 0.00 0.00Construction Contracts Payable 2140 0.00 0.00 0.00 0.00Construction Contracts Payable - Retained Percentage 2150 0.00 0.00 0.00 0.00Estimated Unpaid Claims - Self-Insurance Program 2271 0.00 0.00 0.00 0.00Estimated Liability for Claims Adjustment 2272 0.00 0.00 0.00 0.00Estimated Liability for Arbitrage Rebate 2280 0.00 0.00 0.00 0.00Unearned Revenues 2410 0.00 0.00 0.00 0.00

Long-Term Liabilities:Portion Due Within One Year:

Notes Payable 2310 0.00 0.00 0.00 0.00Obligations Under Capital Leases 2315 0.00 0.00 0.00 0.00Bonds Payable 2320 0.00 0.00 0.00 0.00Liability for Compensated Absences 2330 0.00 0.00 0.00 0.00Lease-Purchase Agreements Payable 2340 0.00 0.00 0.00 0.00Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 0.00Net Other Postemployment Benefits Obligation 2360 0.00 0.00 0.00 0.00Net Pension Liability 2365 0.00 0.00 0.00 0.00Estimated PECO Advance Payable 2370 0.00 0.00 0.00 0.00Other Long-Term Liabilities 2380 0.00 0.00 0.00 0.00Derivative Instrument 2390 0.00 0.00 0.00 0.00Estimated Liability for Arbitrage Rebate 2280 0.00 0.00 0.00 0.00Due Within One Year 0.00 0.00 0.00 0.00 0.00 0.00

Portion Due After One Year:Notes Payable 2310 0.00 0.00 0.00 0.00Obligations Under Capital Leases 2315 0.00 0.00 0.00 0.00Bonds Payable 2320 0.00 0.00 0.00 0.00Liability for Compensated Absences 2330 0.00 0.00 0.00 0.00Lease-Purchase Agreements Payable 2340 0.00 0.00 0.00 0.00Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 0.00Net Other Postemployment Benefits Obligation 2360 0.00 0.00 0.00 0.00Net Pension Liability 2365 0.00 0.00 0.00 0.00Estimated PECO Advance Payable 2370 0.00 0.00 0.00 0.00Other Long-Term Liabilities 2380 0.00 0.00 0.00 0.00Derivative Instrument 2390 0.00 0.00 0.00 0.00Estimated Liability for Arbitrage Rebate 2280 0.00 0.00 0.00 0.00Due in More than One Year 0.00 0.00 0.00 0.00 0.00 0.00

Total Long-Term Liabilities 0.00 0.00 0.00 0.00 0.00 0.00Total Liabilities 0.00 0.00 0.00 0.00 0.00 0.00DEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610 0.00 0.00 0.00 0.00Deficit Net Carrying Amount of Debt Refunding 2620 0.00 0.00 0.00 0.00Deferred Revenue 2630 0.00 0.00 0.00 0.00Pension 2640 0.00 0.00 0.00 0.00Other Postemployment Benefits 2650 0.00 0.00 0.00 0.00Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00 0.00 0.00NET POSITIONNet Investment in Capital Assets 2770 0.00 0.00 0.00 0.00Restricted For:

Categorical Carryover Programs 2780 0.00 0.00 0.00 0.00Food Service 2780 0.00 0.00 0.00 0.00Debt Service 2780 0.00 0.00 0.00 0.00Capital Projects 2780 0.00 0.00 0.00 0.00Other Purposes 2780 0.00 0.00 0.00 0.00

Unrestricted 2790 0.00 0.00 0.00 0.00Total Net Position 0.00 0.00 0.00 0.00 0.00 0.00

The notes to financial statements are an integral part of this statement.ESE 145

Primary Government Component UnitsAccount Number

Exhibit B-2Page 3

DISTRICT SCHOOL BOARD OF COUNTYSTATEMENT OF ACTIVITIESFor the Fiscal Year Ended

GovernmentalActivities

Business-TypeActivities Total

Governmental Activities:Instruction 5000 0.00 0.00Student Support Services 6100 0.00 0.00Instructional Media Services 6200 0.00 0.00Instruction and Curriculum Development Services 6300 0.00 0.00Instructional Staff Training Services 6400 0.00 0.00Instruction-Related Technology 6500 0.00 0.00Board 7100 0.00 0.00General Administration 7200 0.00 0.00School Administration 7300 0.00 0.00Facilities Acquisition and Construction 7400 0.00 0.00Fiscal Services 7500 0.00 0.00Food Services 7600 0.00 0.00Central Services 7700 0.00 0.00Student Transportation Services 7800 0.00 0.00Operation of Plant 7900 0.00 0.00Maintenance of Plant 8100 0.00 0.00Administrative Technology Services 8200 0.00 0.00Community Services 9100 0.00 0.00Interest on Long-Term Debt 9200 0.00 0.00Unallocated Depreciation/Amortization Expense 0.00 0.00

Total Governmental Activities 0.00 0.00 0.00 0.00 0.00 0.00Business-type Activities:

Self-Insurance Consortium 0.00 0.00Daycare Operations 0.00 0.00Other Business-Type Activity 0.00 0.00

Total Business-Type Activities 0.00 0.00 0.00 0.00 0.00 0.00Total Primary Government 0.00 0.00 0.00 0.00 0.00 0.00 0.00Component Units:

Major Component Unit Name 0.00 0.00 0.00 0.00 0.00Major Component Unit Name 0.00 0.00 0.00 0.00 0.00Total Nonmajor Component Units 0.00 0.00 0.00 0.00 0.00

Total Component Units 0.00 0.00 0.00 0.00 0.00

General Revenues:Taxes:

Property Taxes, Levied for Operational Purposes 0.00 0.00Property Taxes, Levied for Debt Service 0.00 0.00Property Taxes, Levied for Capital Projects 0.00 0.00Local Sales Taxes 0.00 0.00

Grants and Contributions Not Restricted to Specific Programs 0.00 0.00Investment Earnings 0.00 0.00Miscellaneous 0.00 0.00Special Items 0.00 0.00Extraordinary Items 0.00 0.00Transfers 0.00 0.00Total General Revenues, Special Items, Extraordinary Items and Transfers 0.00 0.00 0.00 0.00Change in Net Position 0.00 0.00 0.00 0.00Beginning Net Position 0.00 0.00Adjustments to Net Position 0.00 0.00Ending Net Position 0.00 0.00 0.00 0.00


Expenses

Net (Expense) Revenue and Changes in Net PositionPrimary Government

Program Revenues

ComponentUnitsFUNCTIONS

AccountNumber

Charges forServices

OperatingGrants and

Contributions

CapitalGrants and

Contributions

Exhibit C-1Page 4

DISTRICT SCHOOL BOARD OF COUNTYBALANCE SHEETGOVERNMENTAL FUNDSJune 30,

GeneralFood

ServicesOther Federal

ProgramsMiscellaneous

Special RevenueSBE/COBI

BondsSpecial Act

Bonds100 410 420 490 210 220

ASSETS AND DEFERRED OUTFLOWS OF RESOURCESASSETSCash and Cash Equivalents 1110 0.00 0.00 0.00 0.00 0.00 0.00Investments 1160 0.00 0.00 0.00 0.00 0.00 0.00Taxes Receivable, Net 1120 0.00 0.00 0.00 0.00 0.00 0.00Accounts Receivable, Net 1131 0.00 0.00 0.00 0.00 0.00 0.00Interest Receivable on Investments 1170 0.00 0.00 0.00 0.00 0.00 0.00Due From Other Agencies 1220 0.00 0.00 0.00 0.00 0.00 0.00Due From Budgetary Funds 1141 0.00 0.00 0.00 0.00 0.00 0.00Due From Insurer 1180 0.00 0.00 0.00 0.00 0.00 0.00Deposits Receivable 1210 0.00 0.00 0.00 0.00 0.00 0.00Due From Internal Funds 1142 0.00 0.00 0.00 0.00 0.00 0.00Cash with Fiscal/Service Agents 1114 0.00 0.00 0.00 0.00 0.00 0.00Inventory 1150 0.00 0.00 0.00 0.00 0.00 0.00Prepaid Items 1230 0.00 0.00 0.00 0.00 0.00 0.00Long-Term Investments 1460 0.00 0.00 0.00 0.00 0.00 0.00Total Assets 0.00 0.00 0.00 0.00 0.00 0.00DEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910 0.00 0.00 0.00 0.00 0.00 0.00Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 0.00 0.00Total Assets and Deferred Outflows of Resources 0.00 0.00 0.00 0.00 0.00 0.00LIABILITIES, DEFERRED INFLOWS OF RESOURCES

AND FUND BALANCESLIABILITIES Cash Overdraft 2125 0.00 0.00 0.00 0.00 0.00 0.00Accrued Salaries and Benefits 2110 0.00 0.00 0.00 0.00 0.00 0.00Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00 0.00 0.00Accounts Payable 2120 0.00 0.00 0.00 0.00 0.00 0.00Sales Tax Payable 2260 0.00 0.00 0.00 0.00 0.00 0.00Current Notes Payable 2250 0.00 0.00 0.00 0.00 0.00 0.00Accrued Interest Payable 2210 0.00 0.00 0.00 0.00 0.00 0.00Deposits Payable 2220 0.00 0.00 0.00 0.00 0.00 0.00Due to Other Agencies 2230 0.00 0.00 0.00 0.00 0.00 0.00Due to Budgetary Funds 2161 0.00 0.00 0.00 0.00 0.00 0.00Due to Internal Funds 2162 0.00 0.00 0.00 0.00 0.00 0.00Due to Fiscal Agent 2240 0.00 0.00 0.00 0.00 0.00 0.00Pension Liability 2115 0.00 0.00 0.00 0.00 0.00 0.00Other Postemployment Benefits Liability 2116 0.00 0.00 0.00 0.00 0.00 0.00Judgments Payable 2130 0.00 0.00 0.00 0.00 0.00 0.00Construction Contracts Payable 2140 0.00 0.00 0.00 0.00 0.00 0.00Construction Contracts Payable - Retained Percentage 2150 0.00 0.00 0.00 0.00 0.00 0.00Matured Bonds Payable 2180 0.00 0.00 0.00 0.00 0.00 0.00Matured Interest Payable 2190 0.00 0.00 0.00 0.00 0.00 0.00Unearned Revenue 2410 0.00 0.00 0.00 0.00 0.00 0.00Unavailable Revenue 2410 0.00 0.00 0.00 0.00 0.00 0.00Total Liabilities 0.00 0.00 0.00 0.00 0.00 0.00DEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610 0.00 0.00 0.00 0.00 0.00 0.00Deferred Revenues 2630 0.00 0.00 0.00 0.00 0.00 0.00Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00 0.00 0.00FUND BALANCESNonspendable:

Inventory 2711 0.00 0.00 0.00 0.00 0.00 0.00Prepaid Amounts 2712 0.00 0.00 0.00 0.00 0.00 0.00Permanent Fund Principal 2713 0.00 0.00 0.00 0.00 0.00 0.00Other Not in Spendable Form 2719 0.00 0.00 0.00 0.00 0.00 0.00

Total Nonspendable Fund Balances 2710 0.00 0.00 0.00 0.00 0.00 0.00Restricted for:

Economic Stabilization 2721 0.00 0.00 0.00 0.00 0.00 0.00Federal Required Carryover Programs 2722 0.00 0.00 0.00 0.00 0.00 0.00State Required Carryover Programs 2723 0.00 0.00 0.00 0.00 0.00 0.00Local Sales Tax and Other Tax Levy 2724 0.00 0.00 0.00 0.00 0.00 0.00Debt Service 2725 0.00 0.00 0.00 0.00 0.00 0.00Capital Projects 2726 0.00 0.00 0.00 0.00 0.00 0.00Restricted for _________________ 2729 0.00 0.00 0.00 0.00 0.00 0.00Restricted for _________________ 2729 0.00 0.00 0.00 0.00 0.00 0.00

Total Restricted Fund Balances 2720 0.00 0.00 0.00 0.00 0.00 0.00Committed to:

Economic Stabilization 2731 0.00 0.00 0.00 0.00 0.00 0.00Contractual Agreements 2732 0.00 0.00 0.00 0.00 0.00 0.00Committed for ________________ 2739 0.00 0.00 0.00 0.00 0.00 0.00Committed for ________________ 2739 0.00 0.00 0.00 0.00 0.00 0.00

Total Committed Fund Balances 2730 0.00 0.00 0.00 0.00 0.00 0.00Assigned to:

Special Revenue 2741 0.00 0.00 0.00 0.00 0.00 0.00Debt Service 2742 0.00 0.00 0.00 0.00 0.00 0.00Capital Projects 2743 0.00 0.00 0.00 0.00 0.00 0.00Permanent Fund 2744 0.00 0.00 0.00 0.00 0.00 0.00Assigned for __________________ 2749 0.00 0.00 0.00 0.00 0.00 0.00Assigned for __________________ 2749 0.00 0.00 0.00 0.00 0.00 0.00

Total Assigned Fund Balances 2740 0.00 0.00 0.00 0.00 0.00 0.00Total Unassigned Fund Balances 2750 0.00 0.00 0.00 0.00 0.00 0.00

Total Fund Balances 2700 0.00 0.00 0.00 0.00 0.00 0.00Total Liabilities, Deferred Inflows ofResources and Fund Balances 0.00 0.00 0.00 0.00 0.00 0.00


AccountNumber

Exhibit C-1Page 4


ASSETS AND DEFERRED OUTFLOWS OF RESOURCESASSETSCash and Cash Equivalents 1110Investments 1160Taxes Receivable, Net 1120Accounts Receivable, Net 1131Interest Receivable on Investments 1170Due From Other Agencies 1220Due From Budgetary Funds 1141Due From Insurer 1180Deposits Receivable 1210Due From Internal Funds 1142Cash with Fiscal/Service Agents 1114Inventory 1150Prepaid Items 1230Long-Term Investments 1460Total AssetsDEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910Total Deferred Outflows of ResourcesTotal Assets and Deferred Outflows of ResourcesLIABILITIES, DEFERRED INFLOWS OF RESOURCES

AND FUND BALANCESLIABILITIES Cash Overdraft 2125Accrued Salaries and Benefits 2110Payroll Deductions and Withholdings 2170Accounts Payable 2120Sales Tax Payable 2260Current Notes Payable 2250Accrued Interest Payable 2210Deposits Payable 2220Due to Other Agencies 2230Due to Budgetary Funds 2161Due to Internal Funds 2162Due to Fiscal Agent 2240Pension Liability 2115Other Postemployment Benefits Liability 2116Judgments Payable 2130Construction Contracts Payable 2140Construction Contracts Payable - Retained Percentage 2150Matured Bonds Payable 2180Matured Interest Payable 2190Unearned Revenue 2410Unavailable Revenue 2410Total LiabilitiesDEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610Deferred Revenues 2630Total Deferred Inflows of ResourcesFUND BALANCESNonspendable:

Inventory 2711Prepaid Amounts 2712Permanent Fund Principal 2713Other Not in Spendable Form 2719

Total Nonspendable Fund Balances 2710Restricted for:

Economic Stabilization 2721Federal Required Carryover Programs 2722State Required Carryover Programs 2723Local Sales Tax and Other Tax Levy 2724Debt Service 2725Capital Projects 2726Restricted for _________________ 2729Restricted for _________________ 2729

Total Restricted Fund Balances 2720Committed to:

Economic Stabilization 2731Contractual Agreements 2732Committed for ________________ 2739Committed for ________________ 2739

Total Committed Fund Balances 2730Assigned to:

Special Revenue 2741Debt Service 2742Capital Projects 2743Permanent Fund 2744Assigned for __________________ 2749Assigned for __________________ 2749

Total Assigned Fund Balances 2740Total Unassigned Fund Balances 2750

Total Fund Balances 2700Total Liabilities, Deferred Inflows ofResources and Fund Balances


AccountNumber

Sections 1011.14 &1011.15, F.S., Loans

Motor VehicleRevenue Bonds

DistrictBonds

OtherDebt Service

ARRA EconomicStimulus Debt Service

Capital Outlay Bond Issues (COBI)

230 240 250 290 299 310

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00

Exhibit C-1Page 4














AccountNumber

Special ActBonds


Public EducationCapital Outlay (PECO)

DistrictBonds

Capital Outlay andDebt Service

Nonvoted CapitalImprovement Fund

320 330 340 350 360 370

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00

Exhibit C-1Page 4














AccountNumber

Voted Capital Improvement Fund

OtherCapital Projects

ARRA EconomicStimulus Capital Projects

PermanentFund

380 390 399 000

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00

OtherGovernmental

Funds

TotalGovernmental

Funds

Exhibit C-2Page 5

DISTRICT SCHOOL BOARD OF COUNTYRECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE GOVERNMENT-WIDE STATEMENT OF NET POSITIONFor the Fiscal Year Ended

Total Fund Balances - Governmental Funds $ XXXXXX

Amounts reported for governmental activities in the statement of net position are different because:

Capital assets, net of accumulated depreciation, used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. XXXXXX

Other long-term assets are not available to pay for current-period expenditures and, therefore,are deferred in the funds. XXXXXX

Internal service funds are used by management to charge the costs of certain activities, such as insurance, to individual funds. The assets and liabilities of the internal service fundsare included in governmental activities in the statement of net position. XXXXXX Long-term liabilities are not due and payable in the current period and,therefore, are not reported as liabilities in the governmental funds. XXXXXX

Total Net Position - Governmental Activities $ XXXXXX


Exhibit C-3Page 6

DISTRICT SCHOOL BOARD OF COUNTYSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDSFor the Fiscal Year Ended

GeneralFood

ServicesOther Federal

ProgramsMiscellaneous

Special RevenueSBE/COBI

Bonds100 410 420 490 210

REVENUESFederal Direct 3100 0.00 0.00 0.00 0.00 0.00Federal Through State and Local 3200 0.00 0.00 0.00 0.00 0.00State Sources 3300 0.00 0.00 0.00 0.00 0.00Local Sources:

Property Taxes Levied, Tax Redemptions and Excess Fees for Operational Purposes

3411, 3421,3423 0.00 0.00 0.00 0.00 0.00

Property Taxes Levied, Tax Redemptions and Excess Fees for Debt Service

3412, 3421, 3423 0.00 0.00 0.00 0.00 0.00

Property Taxes Levied, Tax Redemptions and Excess Fees for Capital Projects

3413, 3421, 3423 0.00 0.00 0.00 0.00 0.00

Local Sales Taxes 3418, 3419 0.00 0.00 0.00 0.00 0.00Charges for Service - Food Service 345X 0.00 0.00 0.00 0.00 0.00Impact Fees 3496 0.00 0.00 0.00 0.00 0.00Other Local Revenue 0.00 0.00 0.00 0.00 0.00Total Local Sources 3400 0.00 0.00 0.00 0.00 0.00

Total Revenues 0.00 0.00 0.00 0.00 0.00EXPENDITURESCurrent:

Instruction 5000 0.00 0.00 0.00 0.00 0.00Student Support Services 6100 0.00 0.00 0.00 0.00 0.00Instructional Media Services 6200 0.00 0.00 0.00 0.00 0.00Instruction and Curriculum Development Services 6300 0.00 0.00 0.00 0.00 0.00Instructional Staff Training Services 6400 0.00 0.00 0.00 0.00 0.00Instruction-Related Technology 6500 0.00 0.00 0.00 0.00 0.00Board 7100 0.00 0.00 0.00 0.00 0.00General Administration 7200 0.00 0.00 0.00 0.00 0.00School Administration 7300 0.00 0.00 0.00 0.00 0.00Facilities Acquisition and Construction 7410 0.00 0.00 0.00 0.00 0.00Fiscal Services 7500 0.00 0.00 0.00 0.00 0.00Food Services 7600 0.00 0.00 0.00 0.00 0.00Central Services 7700 0.00 0.00 0.00 0.00 0.00Student Transportation Services 7800 0.00 0.00 0.00 0.00 0.00Operation of Plant 7900 0.00 0.00 0.00 0.00 0.00Maintenance of Plant 8100 0.00 0.00 0.00 0.00 0.00Administrative Technology Services 8200 0.00 0.00 0.00 0.00 0.00Community Services 9100 0.00 0.00 0.00 0.00 0.00

Debt Service: (Function 9200)Redemption of Principal 710 0.00 0.00 0.00 0.00 0.00Interest 720 0.00 0.00 0.00 0.00 0.00Dues and Fees 730 0.00 0.00 0.00 0.00 0.00Miscellaneous 790 0.00 0.00 0.00 0.00 0.00

Capital Outlay:Facilities Acquisition and Construction 7420 0.00 0.00 0.00 0.00 0.00Charter School Local Capital Improvement 7430 0.00 0.00 0.00 0.00 0.00Other Capital Outlay 9300 0.00 0.00 0.00 0.00 0.00

Total Expenditures 0.00 0.00 0.00 0.00 0.00Excess (Deficiency) of Revenues Over (Under) Expenditures 0.00 0.00 0.00 0.00 0.00OTHER FINANCING SOURCES (USES)Issuance of Bonds 3710 0.00 0.00 0.00 0.00 0.00

Premium on Sale of Bonds 3791 0.00 0.00 0.00 0.00 0.00Discount on Sale of Bonds 891 0.00 0.00 0.00 0.00 0.00

Proceeds of Lease-Purchase Agreements 3750 0.00 0.00 0.00 0.00 0.00Premium on Lease-Purchase Agreements 3793 0.00 0.00 0.00 0.00 0.00Discount on Lease-Purchase Agreements 893 0.00 0.00 0.00 0.00 0.00

Loans 3720 0.00 0.00 0.00 0.00 0.00Sale of Capital Assets 3730 0.00 0.00 0.00 0.00 0.00Loss Recoveries 3740 0.00 0.00 0.00 0.00 0.00Proceeds of Forward Supply Contract 3760 0.00 0.00 0.00 0.00 0.00Proceeds from Special Facility Construction Account 3770 0.00 0.00 0.00 0.00 0.00Face Value of Refunding Bonds 3715 0.00 0.00 0.00 0.00 0.00

Premium on Refunding Bonds 3792 0.00 0.00 0.00 0.00 0.00Discount on Refunding Bonds 892 0.00 0.00 0.00 0.00 0.00

Refunding Lease-Purchase Agreements 3755 0.00 0.00 0.00 0.00 0.00Premium on Refunding Lease-Purchase Agreements 3794 0.00 0.00 0.00 0.00 0.00Discount on Refunding Lease-Purchase Agreements 894 0.00 0.00 0.00 0.00 0.00

Payments to Refunding Escrow Agent (Function 9299) 760 0.00 0.00 0.00 0.00 0.00Transfers In 3600 0.00 0.00 0.00 0.00 0.00Transfers Out 9700 0.00 0.00 0.00 0.00 0.00Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00 0.00SPECIAL ITEMS__________________________________________ 0.00 0.00 0.00 0.00 0.00EXTRAORDINARY ITEMS__________________________________________ 0.00 0.00 0.00 0.00 0.00Net Change in Fund Balances 0.00 0.00 0.00 0.00 0.00Beginning Fund Balances 2800 0.00 0.00 0.00 0.00 0.00Adjustments to Fund Balances 2891 0.00 0.00 0.00 0.00 0.00Ending Fund Balances 2700 0.00 0.00 0.00 0.00 0.00


AccountNumber

Exhibit C-3Page 6


REVENUESFederal Direct 3100Federal Through State and Local 3200State Sources 3300Local Sources:


3411, 3421,3423


3412, 3421, 3423


3413, 3421, 3423

Local Sales Taxes 3418, 3419Charges for Service - Food Service 345XImpact Fees 3496Other Local RevenueTotal Local Sources 3400

Total Revenues EXPENDITURESCurrent:

Instruction 5000Student Support Services 6100Instructional Media Services 6200Instruction and Curriculum Development Services 6300Instructional Staff Training Services 6400Instruction-Related Technology 6500Board 7100General Administration 7200School Administration 7300Facilities Acquisition and Construction 7410Fiscal Services 7500Food Services 7600Central Services 7700Student Transportation Services 7800Operation of Plant 7900Maintenance of Plant 8100Administrative Technology Services 8200Community Services 9100

Debt Service: (Function 9200)Redemption of Principal 710Interest 720Dues and Fees 730Miscellaneous 790

Capital Outlay:Facilities Acquisition and Construction 7420Charter School Local Capital Improvement 7430Other Capital Outlay 9300

Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures OTHER FINANCING SOURCES (USES)Issuance of Bonds 3710

Premium on Sale of Bonds 3791Discount on Sale of Bonds 891

Proceeds of Lease-Purchase Agreements 3750Premium on Lease-Purchase Agreements 3793Discount on Lease-Purchase Agreements 893

Loans 3720Sale of Capital Assets 3730Loss Recoveries 3740Proceeds of Forward Supply Contract 3760Proceeds from Special Facility Construction Account 3770Face Value of Refunding Bonds 3715

Premium on Refunding Bonds 3792Discount on Refunding Bonds 892

Refunding Lease-Purchase Agreements 3755Premium on Refunding Lease-Purchase Agreements 3794Discount on Refunding Lease-Purchase Agreements 894

Payments to Refunding Escrow Agent (Function 9299) 760Transfers In 3600Transfers Out 9700Total Other Financing Sources (Uses) SPECIAL ITEMS__________________________________________EXTRAORDINARY ITEMS__________________________________________Net Change in Fund Balances Beginning Fund Balances 2800Adjustments to Fund Balances 2891Ending Fund Balances 2700


AccountNumber

Special ActBonds



DistrictBonds

OtherDebt Service

220 230 240 250 290

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

Exhibit C-3Page 6




3411, 3421,3423


3412, 3421, 3423


3413, 3421, 3423














AccountNumber

ARRA EconomicStimulus Debt Service


Special ActBonds



299 310 320 330 340

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

Exhibit C-3Page 6




3411, 3421,3423


3412, 3421, 3423


3413, 3421, 3423














AccountNumber

DistrictBonds





350 360 370 380 390

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

Exhibit C-3Page 6




3411, 3421,3423


3412, 3421, 3423


3413, 3421, 3423














AccountNumber

ARRA EconomicStimulus Capital Projects

PermanentFunds

399 000

0.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.00

0.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.00

0.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.00

0.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.00

0.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.000.00 0.00 0.00 0.00

OtherGovernmental

Funds

TotalGovernmental

Funds

Exhibit C-4Page 7

DISTRICT SCHOOL BOARD OF COUNTYRECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURESAND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THEGOVERNMENT-WIDE STATEMENT OF ACTIVITIESFor the Fiscal Year Ended

Net Change in Fund Balances - Governmental Funds $ XXXXXX

Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlays as expenditures; however, in the statement ofactivities, the cost of those assets is allocated over their estimated useful lives as a depreciationexpense. This is the amount of depreciation expense in excess of capital outlays in the current period. (XXXXXX)

The statement of activities reflects only the gain/loss on the sale of assets, whereasthe governmental funds include all proceeds from these sales. Thus, the change innet position differs from the change in fund balances by the cost of assets sold. (XXXXXX)

Revenues reported in the statement of activities that do not provide current financialresources are not reported as revenues in the funds. XXXXXX

Bond proceeds provide current financial resources to governmental funds, but issuing debtincreases long-term liabilities in the statement of net position. Repayment of bond principalis an expenditure in the governmental funds, but the repayment reduces long-term liabilities inthe statement of net position. This is the amount by which proceeds exceeded repayments in thecurrent period. (XXXXXX)

Expenses in the statement of activities that do not require the use of currentfinancial resources are not reported in the governmental funds. (XXXXXX)

Internal service funds are used by management to charge the cost of certain activities,such as insurance, to individual funds. The net revenue of internal servicefunds is reported with governmental activities. (XXXXXX)

Change in Net Position of Governmental Activities $(XXXXXX)


Exhibit C-5Page 8

DISTRICT SCHOOL BOARD OF COUNTYSTATEMENT OF NET POSITIONPROPRIETARY FUNDSJune 30,

Self-InsuranceConsortium




ARRAConsortium

Other Other

911 912 913 914 915 921 922ASSETS Current assets:

Cash and Cash Equivalents 1110 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Investments 1160 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Accounts Receivable, Net 1131 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Interest Receivable on Investments 1170 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Due From Other Agencies 1220 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Due From Insurer 1180 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Due From Budgetary Funds 1141 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Deposits Receivable 1210 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Cash with Fiscal/Service Agents 1114 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Inventory 1150 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Prepaid Items 1230 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total current assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Noncurrent assets:Section 1011.13, F.S., Loan Proceeds 1420 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Long-Term Investments 1460 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Prepaid Insurance Costs 1430 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Postemployment Benefits Asset 1410 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Pension Asset 1415 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Capital Assets:Land 1310 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Land Improvements - Nondepreciable 1315 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Construction in Progress 1360 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Nondepreciable Capital Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Improvements Other Than Buildings 1320 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Depreciation 1329 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Buildings and Fixed Equipment 1330 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Depreciation 1339 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Furniture, Fixtures and Equipment 1340 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Depreciation 1349 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Motor Vehicles 1350 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Depreciation 1359 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Property Under Capital Leases 1370 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Depreciation 1379 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Computer Software 1382 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Amortization 1389 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Depreciable Capital Assets, Net 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Capital Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total noncurrent assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00DEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net Carrying Amount of Debt Refunding 1920 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Pension 1940 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Postemployment Benefits 1950 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Asset Retirement Obligation 1960 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00LIABILITIES Current liabilities:

Cash Overdraft 2125 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Accrued Salaries and Benefits 2110 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Accounts Payable 2120 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Sales Tax Payable 2260 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Accrued Interest Payable 2210 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Deposits Payable 2220 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Due to Other Agencies 2230 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Due to Budgetary Funds 2161 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Pension Liability 2115 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Postemployment Benefits Liability 2116 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Judgments Payable 2130 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Estimated Unpaid Claims - Self-Insurance Program 2271 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Estimated Liability for Claims Adjustment 2272 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total current liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Long-term liabilities:Unearned Revenues 2410 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Obligations Under Capital Leases 2315 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Liability for Compensated Absences 2330 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net Other Postemployment Benefits Obligation 2360 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net Pension Liability 2365 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Long-Term Liabilities 2380 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total long-term-liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00DEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Deficit Net Carrying Amount of Debt Refunding 2620 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Deferred Revenues 2630 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Pension 2640 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Postemployment Benefits 2650 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00NET POSITIONNet Investment in Capital Assets 2770 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Restricted for ____________________ 2780 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Unrestricted 2790 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Net Position 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


Business-Type Activities - Enterprise Funds GovernmentalActivities -

Internal ServiceFundsTotals

OtherEnterprise

FundsAccountNumber

Exhibit C-6Page 9

DISTRICT SCHOOL BOARD OF COUNTYSTATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITIONPROPRIETARY FUNDSFor the Fiscal Year Ended





ARRAConsortium Other Other

911 912 913 914 915 921 922OPERATING REVENUESCharges for Services 3481 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Charges for Sales 3482 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Premium Revenue 3484 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Operating Revenues 3489 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Operating Revenues 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00OPERATING EXPENSESSalaries 100 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Employee Benefits 200 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Purchased Services 300 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Energy Services 400 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Materials and Supplies 500 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Capital Outlay 600 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other 700 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Depreciation and Amortization Expense 780 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Operating Income (Loss) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00NONOPERATING REVENUES (EXPENSES)Investment Income 3430 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Gifts, Grants and Bequests 3440 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Miscellaneous Local Sources 3495 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Loss Recoveries 3740 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Gain on Disposition of Assets 3780 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Interest 720 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Miscellaneous 790 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Loss on Disposition of Assets 810 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Nonoperating Revenues (Expenses) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Income (Loss) Before Operating Transfers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Transfers In 3600 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Transfers Out 9700 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00SPECIAL ITEMS___________________________________________ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00EXTRAORDINARY ITEMS___________________________________________ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Change In Net Position 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Beginning Net Position 2880 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Adjustments to Net Position 2896 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Ending Net Position 2780 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


Business-Type Activities - Enterprise Funds

AccountNumber

OtherEnterprise

Funds Totals

GovernmentalActivities -

Internal ServiceFunds

Exhibit C-7Page 10

DISTRICT SCHOOL BOARD OF COUNTYSTATEMENT OF CASH FLOWSPROPRIETARY FUNDSFor the Fiscal Year Ended





ARRAConsortium

Other Other

911 912 913 914 915 921 922CASH FLOWS FROM OPERATING ACTIVITIESReceipts from customers and users 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Receipts from interfund services provided 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Payments to suppliers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Payments to employees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Payments for interfund services used 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other receipts (payments) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net cash provided (used) by operating activities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIESSubsidies from operating grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Transfers from other funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Transfers to other funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net cash provided (used) by noncapital financing activities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00CASH FLOWS FROM CAPITAL AND RELATEDFINANCING ACTIVITIESProceeds from capital debt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Capital contributions 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Proceeds from disposition of capital assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Acquisition and construction of capital assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Principal paid on capital debt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Interest paid on capital debt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net cash provided (used) by capital and related financing activities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00CASH FLOWS FROM INVESTING ACTIVITIESProceeds from sales and maturities of investments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Interest and dividends received 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Purchase of investments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net cash provided (used) by investing activities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net increase (decrease) in cash and cash equivalents 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Cash and cash equivalents 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Cash and cash equivalents 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Reconciliation of operating income (loss) to net cash provided (used) by operating activities:Operating income (loss) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Adjustments to reconcile operating income (loss) to net cashprovided (used) by operating activities:

Depreciation/Amortization expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Commodities used from USDA program 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Change in assets and liabilities:

(Increase) decrease in accounts receivable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in interest receivable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in due from insurer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in deposits receivable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in due from other funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in due from other agencies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in inventory 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in prepaid items 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in pension 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in salaries and benefits payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in payroll tax liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in accounts payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in cash overdraft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in judgments payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in sales tax payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in accrued interest payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in deposits payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in due to other funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in due to other agencies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in unearned revenues 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in pension 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in other postemployment benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in estimated unpaid claims - Self-Insurance Prog. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in estimated liability for claims adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total adjustments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net cash provided (used) by operating activities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Noncash investing, capital and financing activities:Borrowing under capital lease 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Contributions of capital assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Purchase of equipment on account 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Capital asset trade-ins 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net Increase/(Decrease) in the fair value of investments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Commodities received through USDA program 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


Business-Type Activities - Enterprise Funds GovernmentalActivities -

Internal ServiceFundsTotals

OtherEnterprise

Funds

Exhibit C-8Page 11

DISTRICT SCHOOL BOARD OF COUNTYSTATEMENT OF FIDUCIARY ASSETS AND LIABILITIESFIDUCIARY FUNDSJune 30,

Total Investment Trust Funds

Total Private-Purpose Trust Funds Total Pension Trust Funds Total Agency Funds

84X 85X 87X 89XASSETS Cash and Cash Equivalents 1110 0.00 0.00 0.00 0.00Investments 1160 0.00 0.00 0.00 0.00Accounts Receivable, Net 1131 0.00 0.00 0.00 0.00Pension Contributions Receivable 1132 0.00Interest Receivable on Investments 1170 0.00 0.00 0.00 0.00Due From Budgetary Funds 1141 0.00 0.00 0.00 0.00Due From Other Agencies 1220 0.00 0.00 0.00 0.00Inventory 1150 0.00Total Assets 0.00 0.00 0.00 0.00DEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910 0.00 0.00 0.00Pension 1940 0.00Other Postemployment Benefits 1950 0.00 0.00 0.00Total Deferred Outflows of Resources 0.00 0.00 0.00LIABILITIES Cash Overdraft 2125 0.00 0.00 0.00 0.00Accrued Salaries and Benefits 2110 0.00 0.00 0.00 0.00Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00Accounts Payable 2120 0.00 0.00 0.00 0.00Internal Accounts Payable 2290 0.00 0.00 0.00 0.00Due to Other Agencies 2230 0.00 0.00 0.00Due to Budgetary Funds 2161 0.00 0.00 0.00 0.00Total Liabilities 0.00 0.00 0.00 0.00DEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610 0.00 0.00 0.00Pension 2640 0.00Other Postemployment Benefits 2650 0.00 0.00 0.00Total Deferred Inflows of Resources 0.00 0.00 0.00NET POSITIONHeld in Trust for Pension Benefits 2785 0.00 0.00 0.00Held in Trust for Other Purposes 2785 0.00 0.00 0.00Total Net Position 0.00 0.00 0.00


Account Number

Exhibit C-9Page 12

DISTRICT SCHOOL BOARD OF COUNTYSTATEMENT OF CHANGES IN FIDUCIARY NET POSITIONFIDUCIARY FUNDSFor the Fiscal Year Ended


Total Private-Purpose Trust Funds Total Pension Trust Funds

84X 85X 87XADDITIONSContributions:

Employer 0.00 0.00 0.00Plan Members 0.00 0.00 0.00Gifts, Grants and Bequests 3440 0.00 0.00 0.00

Investment Income:Interest on Investments 3431 0.00 0.00 0.00Gain on Sale of Investments 3432 0.00 0.00 0.00Net Increase (Decrease) in the Fair Value of Investments 3433 0.00 0.00 0.00

Total Investment Income 0.00 0.00 0.00Less Investment Expense 0.00 0.00 0.00

Net Investment Income 0.00 0.00 0.00Total Additions 0.00 0.00 0.00DEDUCTIONSSalaries 100 0.00 0.00 0.00Employee Benefits 200 0.00 0.00 0.00Purchased Services 300 0.00 0.00 0.00Other 700 0.00 0.00 0.00Refunds of Contributions 0.00 0.00 0.00Administrative Expenses 0.00 0.00 0.00Total Deductions 0.00 0.00 0.00Change In Net Position 0.00 0.00 0.00Beginning Net Position Held In Trust 2885 0.00 0.00 0.00Adjustments to Net Position 2896 0.00 0.00 0.00Ending Net Position Held in Trust for Pension Benefits and Other Purposes 2785 0.00 0.00 0.00


Account Number

Exhibit C-10Page 13

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF NET POSITIONMAJOR AND NONMAJOR COMPONENT UNITSJune 30,

Account Number

Major Component Unit Name

Major Component Unit Name

Total Nonmajor Component Units Total Component Units

ASSETS Cash and Cash Equivalents 1110 0.00 0.00 0.00 0.00Investments 1160 0.00 0.00 0.00 0.00Taxes Receivable, Net 1120 0.00 0.00 0.00 0.00Accounts Receivable, Net 1131 0.00 0.00 0.00 0.00Interest Receivable on Investments 1170 0.00 0.00 0.00 0.00Due From Other Agencies 1220 0.00 0.00 0.00 0.00Due From Insurer 1180 0.00 0.00 0.00 0.00Deposits Receivable 1210 0.00 0.00 0.00 0.00Internal Balances 0.00 0.00 0.00 0.00Cash with Fiscal/Service Agents 1114 0.00 0.00 0.00 0.00Section 1011.13, F.S. Loan Proceeds 1420 0.00 0.00 0.00 0.00Inventory 1150 0.00 0.00 0.00 0.00Prepaid Items 1230 0.00 0.00 0.00 0.00Long-Term Investments 1460 0.00 0.00 0.00 0.00Prepaid Insurance Costs 1430 0.00 0.00 0.00 0.00Other Postemployment Benefits Asset 1410 0.00 0.00 0.00 0.00Pension Asset 1415 0.00 0.00 0.00 0.00

Capital Assets:Land 1310 0.00 0.00 0.00 0.00Land Improvements - Nondepreciable 1315 0.00 0.00 0.00 0.00Construction in Progress 1360 0.00 0.00 0.00 0.00

Nondepreciable Capital Assets 0.00 0.00 0.00 0.00Improvements Other Than Buildings 1320 0.00 0.00 0.00 0.00







Less Accumulated Amortization 1389 0.00 0.00 0.00 0.00Depreciable Capital Assets, Net 0.00 0.00 0.00 0.00

Total Capital Assets 0.00 0.00 0.00 0.00Total Assets 0.00 0.00 0.00 0.00DEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910 0.00 0.00 0.00 0.00Net Carrying Amount of Debt Refunding 1920 0.00 0.00 0.00 0.00Pension 1940 0.00 0.00 0.00 0.00Other Postemployment Benefits 1950 0.00 0.00 0.00 0.00Asset Retirement Obligation 1960 0.00 0.00 0.00 0.00Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00LIABILITIES


Lomg-Term Liabilities:Portion Due Within One Year:

Notes Payable 2310 0.00 0.00 0.00 0.00Obligations Under Capital Leases 2315 0.00 0.00 0.00 0.00Bonds Payable 2320 0.00 0.00 0.00 0.00Liability for Compensated Absences 2330 0.00 0.00 0.00 0.00Lease-Purchase Agreements Payable 2340 0.00 0.00 0.00 0.00Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 0.00Net Other Postemployment Benefits Obligation 2360 0.00 0.00 0.00 0.00Net Pension Liability 2365 0.00 0.00 0.00 0.00Estimated PECO Advance Payable 2370 0.00 0.00 0.00 0.00Other Long-Term Liabilities 2380 0.00 0.00 0.00 0.00Derivative Instrument 2390 0.00 0.00 0.00 0.00Estimated Liability for Arbitrage Rebate 2280 0.00 0.00 0.00 0.00Due Within One Year 0.00 0.00 0.00 0.00

Portion Due After One Year:Notes Payable 2310 0.00 0.00 0.00 0.00Obligations Under Capital Leases 2315 0.00 0.00 0.00 0.00Bonds Payable 2320 0.00 0.00 0.00 0.00Liability for Compensated Absences 2330 0.00 0.00 0.00 0.00Lease-Purchase Agreements Payable 2340 0.00 0.00 0.00 0.00Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 0.00Net Other Postemployment Benefits Obligation 2360 0.00 0.00 0.00 0.00Net Pension Liability 2365 0.00 0.00 0.00 0.00Estimated PECO Advance Payable 2370 0.00 0.00 0.00 0.00Other Long-Term Liabilities 2380 0.00 0.00 0.00 0.00Derivative Instrument 2390 0.00 0.00 0.00 0.00Estimated Liability for Arbitrage Rebate 2280 0.00 0.00 0.00 0.00Due in More than One Year 0.00 0.00 0.00 0.00

Total Long-Term Liabilities 0.00 0.00 0.00 0.00Total Liabilities 0.00 0.00 0.00 0.00DEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610 0.00 0.00 0.00 0.00Deficit Net Carrying Amount of Debt Refunding 2620 0.00 0.00 0.00 0.00Deferred Revenues 2630 0.00 0.00 0.00 0.00Pension 2640 0.00 0.00 0.00 0.00Other Postemployment Benefits 2650 0.00 0.00 0.00 0.00Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00NET POSITIONNet Investment in Capital Assets 2770 0.00 0.00 0.00 0.00Restricted For:


Unrestricted 2790 0.00 0.00 0.00 0.00Total Net Position 0.00 0.00 0.00 0.00


Exhibit C-11aPage 14

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF ACTIVITIES MAJOR AND NONMAJOR COMPONENT UNITSMajor Component Unit NameFor the Fiscal Year Ended

Charges forServices

OperatingGrants and

Contributions

CapitalGrants and

ContributionsComponent Unit Activities:

Instruction 5000 0.00 0.00 0.00 0.00 0.00Student Support Services 6100 0.00 0.00 0.00 0.00 0.00Instructional Media Services 6200 0.00 0.00 0.00 0.00 0.00Instruction and Curriculum Development Services 6300 0.00 0.00 0.00 0.00 0.00Instructional Staff Training Services 6400 0.00 0.00 0.00 0.00 0.00Instruction-Related Technology 6500 0.00 0.00 0.00 0.00 0.00Board 7100 0.00 0.00 0.00 0.00 0.00General Administration 7200 0.00 0.00 0.00 0.00 0.00School Administration 7300 0.00 0.00 0.00 0.00 0.00Facilities Acquisition and Construction 7400 0.00 0.00 0.00 0.00 0.00Fiscal Services 7500 0.00 0.00 0.00 0.00 0.00Food Services 7600 0.00 0.00 0.00 0.00 0.00Central Services 7700 0.00 0.00 0.00 0.00 0.00Student Transportation Services 7800 0.00 0.00 0.00 0.00 0.00Operation of Plant 7900 0.00 0.00 0.00 0.00 0.00Maintenance of Plant 8100 0.00 0.00 0.00 0.00 0.00Administrative Technology Services 8200 0.00 0.00 0.00 0.00 0.00Community Services 9100 0.00 0.00 0.00 0.00 0.00Interest on Long-Term Debt 9200 0.00 0.00 0.00 0.00 0.00Unallocated Depreciation/Amortization Expense 0.00 0.00

Total Component Unit Activities 0.00 0.00 0.00 0.00 0.00


Property Taxes, Levied for Operational Purposes 0.00Property Taxes, Levied for Debt Service 0.00Property Taxes, Levied for Capital Projects 0.00Local Sales Taxes 0.00

Grants and Contributions Not Restricted to Specific Programs 0.00Investment Earnings 0.00Miscellaneous 0.00Special Items 0.00Extraordinary Items 0.00Transfers 0.00Total General Revenues, Special Items, Extraordinary Items and Transfers 0.00Change in Net Position 0.00Beginning Net Position 0.00Adjustments to Net Position 0.00Ending Net Position 0.00


FUNCTIONSAccountNumber Expenses

Program Revenues ( p )

Revenue and Changesin Net Position

Component UnitActivities

Exhibit C-11bPage 15

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF ACTIVITIES (CONTINUED)MAJOR AND NONMAJOR COMPONENT UNITSMajor Component Unit NameFor the Fiscal Year Ended

Charges forServices

OperatingGrants and

Contributions

CapitalGrants and












Exhibit C-11cPage 16

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF ACTIVITIES (CONTINUED)MAJOR AND NONMAJOR COMPONENT UNITSTOTAL NONMAJOR COMPONENT UNITSFor the Fiscal Year Ended

Charges forServices

OperatingGrants and

Contributions

CapitalGrants and












Exhibit C-11dPage 17

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF ACTIVITIESMAJOR AND NONMAJOR COMPONENT UNITSTOTAL COMPONENT UNITSFor the Fiscal Year Ended

Charges forServices

OperatingGrants and

Contributions

CapitalGrants and












Exhibit D-1Page 18

DISTRICT SCHOOL BOARD OF COUNTYNOTES TO FINANCIAL STATEMENTSFor the Fiscal Year Ended

The requirements related to the notes to financial statements are codified in Section 2300 of the Codification ofGovernmental Accounting and Financial Reporting Standards published by the Governmental Accounting Standards Board.The district is encouraged to use the notes to financial statements from the prior fiscal year audit as a guide for the currentyear's notes for consistency in financial statement presentation.

ESE 145

Exhibit D-2aPage 19

DISTRICT SCHOOL BOARD OF COUNTYOTHER REQUIRED SUPPLEMENTARY INFORMATION For the Fiscal Year Ended

The district is encouraged to use the other required supplementary information from the prior fiscal year audit as a guide for thecurrent year's other required supplementary information for consistency in financial statement presentation.

ESE 145

Exhibit D-2bPage 20

DISTRICT SCHOOL BOARD OF COUNTYNOTES TO REQUIRED SUPPLEMENTARY INFORMATIONFor the Fiscal Year Ended

The district is encouraged to use the notes to required supplementary information from the prior fiscal year audit as a guide for thecurrent year's notes to required supplementary information for consistency in financial statement presentation.

ESE 145

Exhibit E-1Page 21

DISTRICT SCHOOL BOARD OF COUNTYSCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUALGENERAL FUNDFor the Fiscal Year Ended

Original FinalREVENUESFederal Direct 3100 0.00 0.00Federal Through State and Local 3200 0.00 0.00State Sources 3300 0.00 0.00Local Sources:


3411, 3421, 3423 0.00 0.00


3412, 3421, 3423 0.00 0.00


3413, 3421, 3423 0.00 0.00

Local Sales Taxes 3418, 3419 0.00 0.00Charges for Service - Food Service 345X 0.00 0.00Impact Fees 3496 0.00 0.00Other Local Revenue 0.00 0.00Total Local Sources 3400 0.00 0.00 0.00 0.00

Total Revenues 0.00 0.00 0.00 0.00EXPENDITURESCurrent:

Instruction 5000 0.00 0.00Student Support Services 6100 0.00 0.00Instructional Media Services 6200 0.00 0.00Instruction and Curriculum Development Services 6300 0.00 0.00Instructional Staff Training Services 6400 0.00 0.00Instruction-Related Technology 6500 0.00 0.00Board 7100 0.00 0.00General Administration 7200 0.00 0.00School Administration 7300 0.00 0.00Facilities Acquisition and Construction 7410 0.00 0.00Fiscal Services 7500 0.00 0.00Food Services 7600 0.00 0.00Central Services 7700 0.00 0.00Student Transportation Services 7800 0.00 0.00Operation of Plant 7900 0.00 0.00Maintenance of Plant 8100 0.00 0.00Administrative Technology Services 8200 0.00 0.00Community Services 9100 0.00 0.00

Debt Service: (Function 9200)Redemption of Principal 710 0.00 0.00Interest 720 0.00 0.00Due and Fees 730 0.00 0.00Miscellaneous 790 0.00 0.00

Capital Outlay:Facilities Acquisition and Construction 7420 0.00 0.00Other Capital Outlay 9300 0.00 0.00

Total Expenditures 0.00 0.00 0.00 0.00Excess (Deficiency) of Revenues Over (Under) Expenditures 0.00 0.00 0.00 0.00OTHER FINANCING SOURCES (USES)Issuance of Bonds 3710 0.00 0.00

Premium on Sale of Bonds 3791 0.00 0.00Discount on Sale of Bonds 891 0.00 0.00

Proceeds of Lease-Purchase Agreements 3750 0.00 0.00Premium on Lease-Purchase Agreements 3793 0.00 0.00Discount on Lease-Purchase Agreements 893 0.00 0.00

Loans 3720 0.00 0.00Sale of Capital Assets 3730 0.00 0.00Loss Recoveries 3740 0.00 0.00Proceeds of Forward Supply Contract 3760 0.00 0.00Face Value of Refunding Bonds 3715 0.00 0.00

Premium on Refunding Bonds 3792 0.00 0.00Discount on Refunding Bonds 892 0.00 0.00

Refunding Lease-Purchase Agreements 3755 0.00 0.00Premium on Refunding Lease-Purchase Agreements 3794 0.00 0.00Discount on Refunding Lease-Purchase Agreements 894 0.00 0.00

Payments to Refunding Escrow Agent (Function 9299) 760 0.00 0.00Transfers In 3600 0.00 0.00Transfers Out 9700 0.00 0.00Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00SPECIAL ITEMS__________________________________________ 0.00 0.00EXTRAORDINARY ITEMS__________________________________________ 0.00 0.00Net Change in Fund Balances 0.00 0.00 0.00 0.00Beginning Fund Balances 2800 0.00 0.00Adjustments to Fund Balances 2891 0.00 0.00Ending Fund Balances 2700 0.00 0.00 0.00 0.00

ESE 145

Budgeted AmountsAccountNumber

ActualAmounts

Variance withFinal Budget -

Positive (Negative)

Exhibit E-2aPage 22

DISTRICT SCHOOL BOARD OF COUNTYSCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUALRESERVED FOR SPECIAL REVENUE FUNDS - FOOD SERVICES, IF MAJORFor the Fiscal Year Ended



3411, 3421, 3423 0.00 0.00


3412, 3421, 3423 0.00 0.00


3413, 3421, 3423 0.00 0.00




Debt Service: (Function 9200)Redemption of Principal 710 0.00 0.00Interest 720 0.00 0.00Dues and Fees 730 0.00 0.00Miscellaneous 790 0.00 0.00









ESE 145


ActualAmounts


Positive (Negative)

Exhibit E-2bPage 23

DISTRICT SCHOOL BOARD OF COUNTYSCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUALRESERVED FOR SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS, IF MAJORFor the Fiscal Year Ended



3411, 3421, 3423 0.00 0.00


3412, 3421, 3423 0.00 0.00


3413, 3421, 3423 0.00 0.00













ESE 145


ActualAmounts


Positive (Negative)

Exhibit E-2cPage 24

DISTRICT SCHOOL BOARD OF COUNTYSCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUALRESERVED FOR SPECIAL REVENUE FUNDS - MISCELLANEOUS, IF MAJORFor the Fiscal Year Ended



3411, 3421, 3423 0.00 0.00


3412, 3421, 3423 0.00 0.00


3413, 3421, 3423 0.00 0.00













ESE 145


ActualAmounts


Positive (Negative)

Exhibit F-1aPage 25

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING BALANCE SHEETNONMAJOR GOVERNMENTAL FUNDSJune 30,

FoodServices

Other FederalPrograms

MiscellaneousSpecial Revenue

410 420 490ASSETS AND DEFERRED OUTFLOWS OF RESOURCESASSETSCash and Cash Equivalents 1110 0.00 0.00 0.00 0.00Investments 1160 0.00 0.00 0.00 0.00Taxes Receivable, Net 1120 0.00 0.00 0.00 0.00Accounts Receivable, Net 1131 0.00 0.00 0.00 0.00Interest Receivable on Investments 1170 0.00 0.00 0.00 0.00Due From Other Agencies 1220 0.00 0.00 0.00 0.00Due From Budgetary Funds 1141 0.00 0.00 0.00 0.00Due From Insurer 1180 0.00 0.00 0.00 0.00Deposits Receivable 1210 0.00 0.00 0.00 0.00Due From Internal Funds 1142 0.00 0.00 0.00 0.00Cash with Fiscal/Service Agents 1114 0.00 0.00 0.00 0.00Inventory 1150 0.00 0.00 0.00 0.00Prepaid Items 1230 0.00 0.00 0.00 0.00Long-Term Investments 1460 0.00 0.00 0.00 0.00Total Assets 0.00 0.00 0.00 0.00DEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910 0.00 0.00 0.00 0.00Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00Total Assets and Deferred Outflows of Resources 0.00 0.00 0.00 0.00LIABILITIES, DEFERRED INFLOWS OF RESOURCES

AND FUND BALANCESLIABILITIES Cash Overdraft 2125 0.00 0.00 0.00 0.00Accrued Salaries and Benefits 2110 0.00 0.00 0.00 0.00Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00Accounts Payable 2120 0.00 0.00 0.00 0.00Sales Tax Payable 2260 0.00 0.00 0.00 0.00Current Notes Payable 2250 0.00 0.00 0.00 0.00Accrued Interest Payable 2210 0.00 0.00 0.00 0.00Deposits Payable 2220 0.00 0.00 0.00 0.00Due to Other Agencies 2230 0.00 0.00 0.00 0.00Due to Budgetary Funds 2161 0.00 0.00 0.00 0.00Due to Internal Funds 2162 0.00 0.00 0.00 0.00Due to Fiscal Agent 2240 0.00 0.00 0.00 0.00Pension Liability 2115 0.00 0.00 0.00 0.00Other Postemployment Benefits Liability 2116 0.00 0.00 0.00 0.00Judgments Payable 2130 0.00 0.00 0.00 0.00Construction Contracts Payable 2140 0.00 0.00 0.00 0.00Construction Contracts Payable - Retained Percentage 2150 0.00 0.00 0.00 0.00Matured Bonds Payable 2180 0.00 0.00 0.00 0.00Matured Interest Payable 2190 0.00 0.00 0.00 0.00Unearned Revenues 2410 0.00 0.00 0.00 0.00Unavailable Revenues 2410 0.00 0.00 0.00 0.00Total Liabilities 0.00 0.00 0.00 0.00DEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610 0.00 0.00 0.00 0.00Deferred Revenues 2630 0.00 0.00 0.00 0.00Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00FUND BALANCESNonspendable:

Inventory 2711 0.00 0.00 0.00 0.00Prepaid Amounts 2712 0.00 0.00 0.00 0.00Permanent Fund Principal 2713 0.00 0.00 0.00 0.00Other Not in Spendable Form 2719 0.00 0.00 0.00 0.00

Total Nonspendable Fund Balances 2710 0.00 0.00 0.00 0.00Restricted for:

Economic Stabilization 2721 0.00 0.00 0.00 0.00Federal Required Carryover Programs 2722 0.00 0.00 0.00 0.00State Required Carryover Programs 2723 0.00 0.00 0.00 0.00Local Sales Tax and Other Tax Levy 2724 0.00 0.00 0.00 0.00Debt Service 2725 0.00 0.00 0.00 0.00Capital Projects 2726 0.00 0.00 0.00 0.00Restricted for _________________ 2729 0.00 0.00 0.00 0.00Restricted for _________________ 2729 0.00 0.00 0.00 0.00

Total Restricted Fund Balances 2720 0.00 0.00 0.00 0.00Committed to:

Economic Stabilization 2731 0.00 0.00 0.00 0.00Contractual Agreements 2732 0.00 0.00 0.00 0.00Committed for ________________ 2739 0.00 0.00 0.00 0.00Committed for ________________ 2739 0.00 0.00 0.00 0.00

Total Committed Fund Balances 2730 0.00 0.00 0.00 0.00Assigned to:

Special Revenue 2741 0.00 0.00 0.00 0.00Debt Service 2742 0.00 0.00 0.00 0.00Capital Projects 2743 0.00 0.00 0.00 0.00Permanent Fund 2744 0.00 0.00 0.00 0.00Assigned for __________________ 2749 0.00 0.00 0.00 0.00Assigned for __________________ 2749 0.00 0.00 0.00 0.00

Total Assigned Fund Balances 2740 0.00 0.00 0.00 0.00Total Unassigned Fund Balances 2750 0.00 0.00 0.00 0.00

Total Fund Balances 2700 0.00 0.00 0.00 0.00Total Liabilities, Deferred Inflows ofResources and Fund Balances 0.00 0.00 0.00 0.00


Special Revenue FundsTotal NonmajorSpecial Revenue

FundsAccountNumber

Exhibit F-1bPage 26

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING BALANCE SHEET (CONTINUED)NONMAJOR GOVERNMENTAL FUNDSJune 30,

SBE/COBIBonds

Special ActBonds



DistrictBonds

OtherDebt Service

210 220 230 240 250 290ASSETS AND DEFERRED OUTFLOWS OF RESOURCESASSETSCash and Cash Equivalents 1110 0.00 0.00 0.00 0.00 0.00 0.00Investments 1160 0.00 0.00 0.00 0.00 0.00 0.00Taxes Receivable, Net 1120 0.00 0.00 0.00 0.00 0.00 0.00Accounts Receivable, Net 1131 0.00 0.00 0.00 0.00 0.00 0.00Interest Receivable on Investments 1170 0.00 0.00 0.00 0.00 0.00 0.00Due From Other Agencies 1220 0.00 0.00 0.00 0.00 0.00 0.00Due From Budgetary Funds 1141 0.00 0.00 0.00 0.00 0.00 0.00Due From Insurer 1180 0.00 0.00 0.00 0.00 0.00 0.00Deposits Receivable 1210 0.00 0.00 0.00 0.00 0.00 0.00Due From Internal Funds 1142 0.00 0.00 0.00 0.00 0.00 0.00Cash with Fiscal/Service Agents 1114 0.00 0.00 0.00 0.00 0.00 0.00Inventory 1150 0.00 0.00 0.00 0.00 0.00 0.00Prepaid Items 1230 0.00 0.00 0.00 0.00 0.00 0.00Long-Term Investments 1460 0.00 0.00 0.00 0.00 0.00 0.00Total Assets 0.00 0.00 0.00 0.00 0.00 0.00DEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910 0.00 0.00 0.00 0.00 0.00 0.00Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 0.00 0.00Total Assets and Deferred Outflows of Resources 0.00 0.00 0.00 0.00 0.00 0.00LIABILITIES, DEFERRED INFLOWS OF RESOURCES

AND FUND BALANCESLIABILITIES Cash Overdraft 2125 0.00 0.00 0.00 0.00 0.00 0.00Accrued Salaries and Benefits 2110 0.00 0.00 0.00 0.00 0.00 0.00Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00 0.00 0.00Accounts Payable 2120 0.00 0.00 0.00 0.00 0.00 0.00Sales Tax Payable 2260 0.00 0.00 0.00 0.00 0.00 0.00Current Notes Payable 2250 0.00 0.00 0.00 0.00 0.00 0.00Accrued Interest Payable 2210 0.00 0.00 0.00 0.00 0.00 0.00Deposits Payable 2220 0.00 0.00 0.00 0.00 0.00 0.00Due to Other Agencies 2230 0.00 0.00 0.00 0.00 0.00 0.00Due to Budgetary Funds 2161 0.00 0.00 0.00 0.00 0.00 0.00Due to Internal Funds 2162 0.00 0.00 0.00 0.00 0.00 0.00Due to Fiscal Agent 2240 0.00 0.00 0.00 0.00 0.00 0.00Pension Liability 2115 0.00 0.00 0.00 0.00 0.00 0.00Other Postemployment Benefits Liability 2116 0.00 0.00 0.00 0.00 0.00 0.00Judgments Payable 2130 0.00 0.00 0.00 0.00 0.00 0.00Construction Contracts Payable 2140 0.00 0.00 0.00 0.00 0.00 0.00Construction Contracts Payable - Retained Percentage 2150 0.00 0.00 0.00 0.00 0.00 0.00Matured Bonds Payable 2180 0.00 0.00 0.00 0.00 0.00 0.00Matured Interest Payable 2190 0.00 0.00 0.00 0.00 0.00 0.00Unearned Revenues 2410 0.00 0.00 0.00 0.00 0.00 0.00Unavailable Revenues 2410 0.00 0.00 0.00 0.00 0.00 0.00Total Liabilities 0.00 0.00 0.00 0.00 0.00 0.00DEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610 0.00 0.00 0.00 0.00 0.00 0.00Deferred Revenues 2630 0.00 0.00 0.00 0.00 0.00 0.00Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00 0.00 0.00FUND BALANCESNonspendable:











Debt Service Funds

AccountNumber

Exhibit F-1bPage 26


ASSETS AND DEFERRED OUTFLOWS OF RESOURCESASSETSCash and Cash Equivalents 1110Investments 1160Taxes Receivable, Net 1120Accounts Receivable, Net 1131Interest Receivable on Investments 1170Due From Other Agencies 1220Due From Budgetary Funds 1141Due From Insurer 1180Deposits Receivable 1210Due From Internal Funds 1142Cash with Fiscal/Service Agents 1114Inventory 1150Prepaid Items 1230Long-Term Investments 1460Total Assets DEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910Total Deferred Outflows of ResourcesTotal Assets and Deferred Outflows of ResourcesLIABILITIES, DEFERRED INFLOWS OF RESOURCES

AND FUND BALANCESLIABILITIES Cash Overdraft 2125Accrued Salaries and Benefits 2110Payroll Deductions and Withholdings 2170Accounts Payable 2120Sales Tax Payable 2260Current Notes Payable 2250Accrued Interest Payable 2210Deposits Payable 2220Due to Other Agencies 2230Due to Budgetary Funds 2161Due to Internal Funds 2162Due to Fiscal Agent 2240Pension Liability 2115Other Postemployment Benefits Liability 2116Judgments Payable 2130Construction Contracts Payable 2140Construction Contracts Payable - Retained Percentage 2150Matured Bonds Payable 2180Matured Interest Payable 2190Unearned Revenues 2410Unavailable Revenues 2410Total LiabilitiesDEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610Deferred Revenues 2630Total Deferred Inflows of ResourcesFUND BALANCESNonspendable:











AccountNumber

ARRADebt Service

299

0.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.00

0.00 0.000.00 0.000.00 0.00

0.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.00

0.00 0.000.00 0.000.00 0.00

0.00 0.000.00 0.000.00 0.000.00 0.000.00 0.00

0.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.00

0.00 0.000.00 0.000.00 0.000.00 0.000.00 0.00

0.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.000.00 0.00

0.00 0.00

Total NonmajorDebt Service

Funds

Exhibit F-1cPage 27



Special ActBonds



DistrictBonds


310 320 330 340 350 360ASSETS AND DEFERRED OUTFLOWS OF RESOURCESASSETSCash and Cash Equivalents 1110 0.00 0.00 0.00 0.00 0.00 0.00Investments 1160 0.00 0.00 0.00 0.00 0.00 0.00Taxes Receivable, Net 1120 0.00 0.00 0.00 0.00 0.00 0.00Accounts Receivable, Net 1131 0.00 0.00 0.00 0.00 0.00 0.00Interest Receivable on Investments 1170 0.00 0.00 0.00 0.00 0.00 0.00Due From Other Agencies 1220 0.00 0.00 0.00 0.00 0.00 0.00Due From Budgetary Funds 1141 0.00 0.00 0.00 0.00 0.00 0.00Due From Insurer 1180 0.00 0.00 0.00 0.00 0.00 0.00Deposits Receivable 1210 0.00 0.00 0.00 0.00 0.00 0.00Due From Internal Funds 1142 0.00 0.00 0.00 0.00 0.00 0.00Cash with Fiscal/Service Agents 1114 0.00 0.00 0.00 0.00 0.00 0.00Inventory 1150 0.00 0.00 0.00 0.00 0.00 0.00Prepaid Items 1230 0.00 0.00 0.00 0.00 0.00 0.00Long-Term Investments 1460 0.00 0.00 0.00 0.00 0.00 0.00Total Assets 0.00 0.00 0.00 0.00 0.00 0.00DEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910 0.00 0.00 0.00 0.00 0.00 0.00Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 0.00 0.00Total Assets and Deferred Outflows of Resources 0.00 0.00 0.00 0.00 0.00 0.00LIABILITIES, DEFERRED INFLOWS OF RESOURCES

AND FUND BALANCESLIABILITIES Cash Overdraft 2125 0.00 0.00 0.00 0.00 0.00 0.00Accrued Salaries and Benefits 2110 0.00 0.00 0.00 0.00 0.00 0.00Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00 0.00 0.00Accounts Payable 2120 0.00 0.00 0.00 0.00 0.00 0.00Sales Tax Payable 2260 0.00 0.00 0.00 0.00 0.00 0.00Current Notes Payable 2250 0.00 0.00 0.00 0.00 0.00 0.00Accrued Interest Payable 2210 0.00 0.00 0.00 0.00 0.00 0.00Deposits Payable 2220 0.00 0.00 0.00 0.00 0.00 0.00Due to Other Agencies 2230 0.00 0.00 0.00 0.00 0.00 0.00Due to Budgetary Funds 2161 0.00 0.00 0.00 0.00 0.00 0.00Due to Internal Funds 2162 0.00 0.00 0.00 0.00 0.00 0.00Due to Fiscal Agent 2240 0.00 0.00 0.00 0.00 0.00 0.00Pension Liability 2115 0.00 0.00 0.00 0.00 0.00 0.00Other Postemployment Benefits Liability 2116 0.00 0.00 0.00 0.00 0.00 0.00Judgments Payable 2130 0.00 0.00 0.00 0.00 0.00 0.00Construction Contracts Payable 2140 0.00 0.00 0.00 0.00 0.00 0.00Construction Contracts Payable - Retained Percentage 2150 0.00 0.00 0.00 0.00 0.00 0.00Matured Bonds Payable 2180 0.00 0.00 0.00 0.00 0.00 0.00Matured Interest Payable 2190 0.00 0.00 0.00 0.00 0.00 0.00Unearned Revenues 2410 0.00 0.00 0.00 0.00 0.00 0.00Unavailable Revenues 2410 0.00 0.00 0.00 0.00 0.00 0.00Total Liabilities 0.00 0.00 0.00 0.00 0.00 0.00DEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610 0.00 0.00 0.00 0.00 0.00 0.00Deferred Revenues 2630 0.00 0.00 0.00 0.00 0.00 0.00Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00 0.00 0.00FUND BALANCESNonspendable:











Capital Projects Funds

AccountNumber

Exhibit F-1cPage 27


ASSETS AND DEFERRED OUTFLOWS OF RESOURCESASSETSCash and Cash Equivalents 1110Investments 1160Taxes Receivable, Net 1120Accounts Receivable, Net 1131Interest Receivable on Investments 1170Due From Other Agencies 1220Due From Budgetary Funds 1141Due From Insurer 1180Deposits Receivable 1210Due From Internal Funds 1142Cash with Fiscal/Service Agents 1114Inventory 1150Prepaid Items 1230Long-Term Investments 1460Total Assets DEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910Total Deferred Outflows of ResourcesTotal Assets and Deferred Outflows of ResourcesLIABILITIES, DEFERRED INFLOWS OF RESOURCES

AND FUND BALANCESLIABILITIES Cash Overdraft 2125Accrued Salaries and Benefits 2110Payroll Deductions and Withholdings 2170Accounts Payable 2120Sales Tax Payable 2260Current Notes Payable 2250Accrued Interest Payable 2210Deposits Payable 2220Due to Other Agencies 2230Due to Budgetary Funds 2161Due to Internal Funds 2162Due to Fiscal Agent 2240Pension Liability 2115Other Postemployment Benefits Liability 2116Judgments Payable 2130Construction Contracts Payable 2140Construction Contracts Payable - Retained Percentage 2150Matured Bonds Payable 2180Matured Interest Payable 2190Unearned Revenues 2410Unavailable Revenues 2410Total LiabilitiesDEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610Deferred Revenues 2630Total Deferred Inflows of ResourcesFUND BALANCESNonspendable:











AccountNumber




ARRACapital Projects

370 380 390 399

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

Total NonmajorCapital Projects

Funds

Exhibit F-1dPage 28


PermanentFunds

000ASSETS AND DEFERRED OUTFLOWS OF RESOURCESASSETSCash and Cash Equivalents 1110 0.00 0.00Investments 1160 0.00 0.00Taxes Receivable, Net 1120 0.00 0.00Accounts Receivable, Net 1131 0.00 0.00Interest Receivable on Investments 1170 0.00 0.00Due From Other Agencies 1220 0.00 0.00Due From Budgetary Funds 1141 0.00 0.00Due From Insurer 1180 0.00 0.00Deposits Receivable 1210 0.00 0.00Due From Internal Funds 1142 0.00 0.00Cash with Fiscal/Service Agents 1114 0.00 0.00Inventory 1150 0.00 0.00Prepaid Items 1230 0.00 0.00Long-Term Investments 1460 0.00 0.00Total Assets 0.00 0.00DEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910 0.00 0.00Total Deferred Outflows of Resources 0.00 0.00Total Assets and Deferred Outflows of Resources 0.00 0.00LIABILITIES, DEFERRED INFLOWS OF RESOURCES

AND FUND BALANCESLIABILITIES Cash Overdraft 2125 0.00 0.00Accrued Salaries and Benefits 2110 0.00 0.00Payroll Deductions and Withholdings 2170 0.00 0.00Accounts Payable 2120 0.00 0.00Sales Tax Payable 2260 0.00 0.00Current Notes Payable 2250 0.00 0.00Accrued Interest Payable 2210 0.00 0.00Deposits Payable 2220 0.00 0.00Due to Other Agencies 2230 0.00 0.00Due to Budgetary Funds 2161 0.00 0.00Due to Internal Funds 2162 0.00 0.00Due to Fiscal Agent 2240 0.00 0.00Pension Liability 2115 0.00 0.00Other Postemployment Benefits Liability 2116 0.00 0.00Judgments Payable 2130 0.00 0.00Construction Contracts Payable 2140 0.00 0.00Construction Contracts Payable - Retained Percentage 2150 0.00 0.00Matured Bonds Payable 2180 0.00 0.00Matured Interest Payable 2190 0.00 0.00Unearned Revenues 2410 0.00 0.00Unavailable Revenues 2410 0.00 0.00Total Liabilities 0.00 0.00DEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610 0.00 0.00Deferred Revenues 2630 0.00 0.00Total Deferred Inflows of Resources 0.00 0.00FUND BALANCESNonspendable:

Inventory 2711 0.00 0.00Prepaid Amounts 2712 0.00 0.00Permanent Fund Principal 2713 0.00 0.00Other Not in Spendable Form 2719 0.00 0.00

Total Nonspendable Fund Balances 2710 0.00 0.00Restricted for:

Economic Stabilization 2721 0.00 0.00Federal Required Carryover Programs 2722 0.00 0.00State Required Carryover Programs 2723 0.00 0.00Local Sales Tax and Other Tax Levy 2724 0.00 0.00Debt Service 2725 0.00 0.00Capital Projects 2726 0.00 0.00Restricted for _________________ 2729 0.00 0.00Restricted for _________________ 2729 0.00 0.00

Total Restricted Fund Balances 2720 0.00 0.00Committed to:

Economic Stabilization 2731 0.00 0.00Contractual Agreements 2732 0.00 0.00Committed for ________________ 2739 0.00 0.00Committed for ________________ 2739 0.00 0.00

Total Committed Fund Balances 2730 0.00 0.00Assigned to:

Special Revenue 2741 0.00 0.00Debt Service 2742 0.00 0.00Capital Projects 2743 0.00 0.00Permanent Fund 2744 0.00 0.00Assigned for __________________ 2749 0.00 0.00Assigned for __________________ 2749 0.00 0.00

Total Assigned Fund Balances 2740 0.00 0.00Total Unassigned Fund Balances 2750 0.00 0.00

Total Fund Balances 2700 0.00 0.00Total Liabilities, Deferred Inflows ofResources and Fund Balances 0.00 0.00


TotalNonmajor

GovernmentalFunds

AccountNumber

Exhibit F-2aPage 29

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCESNONMAJOR GOVERNMENTAL FUNDSFor the Fiscal Year Ended

FoodServices

Other FederalPrograms

MiscellaneousSpecial Revenue

410 420 490REVENUESFederal Direct 3100 0.00 0.00 0.00 0.00Federal Through State and Local 3200 0.00 0.00 0.00 0.00State Sources 3300 0.00 0.00 0.00 0.00Local Sources:


3411, 3421, 3423 0.00 0.00 0.00 0.00


3412, 3421, 3423 0.00 0.00 0.00 0.00


3413, 3421, 3423 0.00 0.00 0.00 0.00

Local Sales Taxes 3418, 3419 0.00 0.00 0.00 0.00Charges for Service - Food Service 345X 0.00 0.00 0.00 0.00Impact Fees 3496 0.00 0.00 0.00 0.00Other Local Revenue 0.00 0.00 0.00 0.00Total Local Sources 3400 0.00 0.00 0.00 0.00


Instruction 5000 0.00 0.00 0.00 0.00Student Support Services 6100 0.00 0.00 0.00 0.00Instructional Media Services 6200 0.00 0.00 0.00 0.00Instruction and Curriculum Development Services 6300 0.00 0.00 0.00 0.00Instructional Staff Training Services 6400 0.00 0.00 0.00 0.00Instruction-Related Technology 6500 0.00 0.00 0.00 0.00Board 7100 0.00 0.00 0.00 0.00General Administration 7200 0.00 0.00 0.00 0.00School Administration 7300 0.00 0.00 0.00 0.00Facilities Acquisition and Construction 7410 0.00 0.00 0.00 0.00Fiscal Services 7500 0.00 0.00 0.00 0.00Food Services 7600 0.00 0.00 0.00 0.00Central Services 7700 0.00 0.00 0.00 0.00Student Transportation Services 7800 0.00 0.00 0.00 0.00Operation of Plant 7900 0.00 0.00 0.00 0.00Maintenance of Plant 8100 0.00 0.00 0.00 0.00Administrative Technology Services 8200 0.00 0.00 0.00 0.00Community Services 9100 0.00 0.00 0.00 0.00

Debt Service: (Function 9200)Redemption of Principal 710 0.00 0.00 0.00 0.00Interest 720 0.00 0.00 0.00 0.00Dues and Fees 730 0.00 0.00 0.00 0.00Miscellaneous 790 0.00 0.00 0.00 0.00

Capital Outlay:Facilities Acquisition and Construction 7420 0.00 0.00 0.00 0.00Other Capital Outlay 9300 0.00 0.00 0.00 0.00

Total Expenditures 0.00 0.00 0.00 0.00Excess (Deficiency) of Revenues Over (Under) Expenditures 0.00 0.00 0.00 0.00OTHER FINANCING SOURCES (USES)Issuance of Bonds 3710 0.00 0.00 0.00 0.00

Premium on Sale of Bonds 3791 0.00 0.00 0.00 0.00Discount on Sale of Bonds 891 0.00 0.00 0.00 0.00

Proceeds of Lease-Purchase Agreements 3750 0.00 0.00 0.00 0.00Premium on Lease-Purchase Agreements 3793 0.00 0.00 0.00 0.00Discount on Lease-Purchase Agreements 893 0.00 0.00 0.00 0.00

Loans 3720 0.00 0.00 0.00 0.00Sale of Capital Assets 3730 0.00 0.00 0.00 0.00Loss Recoveries 3740 0.00 0.00 0.00 0.00Proceeds of Forward Supply Contract 3760 0.00 0.00 0.00 0.00Proceeds from Special Facility Construction Account 3770 0.00 0.00 0.00 0.00Face Value of Refunding Bonds 3715 0.00 0.00 0.00 0.00

Premium on Refunding Bonds 3792 0.00 0.00 0.00 0.00Discount on Refunding Bonds 892 0.00 0.00 0.00 0.00

Refunding Lease-Purchase Agreements 3755 0.00 0.00 0.00 0.00Premium on Refunding Lease-Purchase Agreements 3794 0.00 0.00 0.00 0.00Discount on Refunding Lease-Purchase Agreements 894 0.00 0.00 0.00 0.00

Payments to Refunding Escrow Agent (Function 9299) 760 0.00 0.00 0.00 0.00Transfers In 3600 0.00 0.00 0.00 0.00Transfers Out 9700 0.00 0.00 0.00 0.00Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00SPECIAL ITEMS__________________________________________ 0.00 0.00 0.00 0.00EXTRAORDINARY ITEMS__________________________________________ 0.00 0.00 0.00 0.00Net Change in Fund Balances 0.00 0.00 0.00 0.00Beginning Fund Balances 2800 0.00 0.00 0.00 0.00

Adjustments to Fund Balances 2891 0.00 0.00 0.00 0.00Ending Fund Balances 2700 0.00 0.00 0.00 0.00


Special Revenue Funds

AccountNumber

Total NonmajorSpecial Revenue

Funds

Exhibit F-2bPage 30

DISTRICT SCHOOL BOARD OF COUNTY

NONMAJOR GOVERNMENTAL FUNDSFor the Fiscal Year Ended

SBE/COBIBonds

Special ActBonds



DistrictBonds

210 220 230 240 250REVENUESFederal Direct 3100 0.00 0.00 0.00 0.00 0.00Federal Through State and Local 3200 0.00 0.00 0.00 0.00 0.00State Sources 3300 0.00 0.00 0.00 0.00 0.00Local Sources:


3411, 3421, 3423 0.00 0.00 0.00 0.00 0.00


3412, 3421, 3423 0.00 0.00 0.00 0.00 0.00


3413, 3421, 3423 0.00 0.00 0.00 0.00 0.00





Capital Outlay:Facilities Acquisition and Construction 7420 0.00 0.00 0.00 0.00 0.00Other Capital Outlay 9300 0.00 0.00 0.00 0.00 0.00







Payments to Refunding Escrow Agent (Function 9299) 760 0.00 0.00 0.00 0.00 0.00Transfers In 3600 0.00 0.00 0.00 0.00 0.00Transfers Out 9700 0.00 0.00 0.00 0.00 0.00Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00 0.00SPECIAL ITEMS__________________________________________ 0.00 0.00 0.00 0.00 0.00EXTRAORDINARY ITEMS__________________________________________ 0.00 0.00 0.00 0.00 0.00Net Change in Fund Balances 0.00 0.00 0.00 0.00 0.00

Beginning Fund Balances 2800 0.00 0.00 0.00 0.00 0.00

Adjustments to Fund Balances 2891 0.00 0.00 0.00 0.00 0.00Ending Fund Balances 2700 0.00 0.00 0.00 0.00 0.00


Debt Service Funds

AccountNumber

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES (CONTINUED)

Exhibit F-2bPage 30

DISTRICT SCHOOL BOARD OF COUNTY

NONMAJOR GOVERNMENTAL FUNDSFor the Fiscal Year Ended



3411, 3421, 3423


3412, 3421, 3423


3413, 3421, 3423





Capital Outlay:Facilities Acquisition and Construction 7420Other Capital Outlay 9300







Payments to Refunding Escrow Agent (Function 9299) 760Transfers In 3600Transfers Out 9700Total Other Financing Sources (Uses) SPECIAL ITEMS__________________________________________EXTRAORDINARY ITEMS__________________________________________Net Change in Fund Balances

Beginning Fund Balances 2800

Adjustments to Fund Balances 2891Ending Fund Balances 2700


AccountNumber

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES (CONTINUED)

OtherDebt Service

ARRADebt Service

290 299

0.00 0.00 0.000.00 0.00 0.000.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.00

0.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.00

0.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.00

0.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.00

0.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.000.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.000.00 0.00 0.00

Total NonmajorDebt Service

Funds

Exhibit F-2cPage 31

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES (CONTINUED)NONMAJOR GOVERNMENTAL FUNDSFor the Fiscal Year Ended


Special ActBonds



DistrictBonds

310 320 330 340 350REVENUESFederal Direct 3100 0.00 0.00 0.00 0.00 0.00Federal Through State and Local 3200 0.00 0.00 0.00 0.00 0.00State Sources 3300 0.00 0.00 0.00 0.00 0.00Local Sources:


3411, 3421, 3423 0.00 0.00 0.00 0.00 0.00


3412, 3421, 3423 0.00 0.00 0.00 0.00 0.00


3413, 3421, 3423 0.00 0.00 0.00 0.00 0.00





Capital Outlay:Facilities Acquisition and Construction 7420 0.00 0.00 0.00 0.00 0.00Charter School Local Capital Improvement 7430 0.00 0.00 0.00 0.00 0.00Other Capital Outlay 9300 0.00 0.00 0.00 0.00 0.00







Payments to Refunding Escrow Agent (Function 9299) 760 0.00 0.00 0.00 0.00 0.00Transfers In 3600 0.00 0.00 0.00 0.00 0.00Transfers Out 9700 0.00 0.00 0.00 0.00 0.00Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00 0.00SPECIAL ITEMS__________________________________________ 0.00 0.00 0.00 0.00 0.00EXTRAORDINARY ITEMS__________________________________________ 0.00 0.00 0.00 0.00 0.00Net Change in Fund Balances 0.00 0.00 0.00 0.00 0.00Beginning Fund Balances 2800 0.00 0.00 0.00 0.00 0.00Adjustments to Fund Balances 2891 0.00 0.00 0.00 0.00 0.00Ending Fund Balances 2700 0.00 0.00 0.00 0.00 0.00


AccountNumber

Exhibit F-2cPage 31

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGNONMAJOR GOVERNMENTAL FUNDSFor the Fiscal Year Ended



3411, 3421, 3423


3412, 3421, 3423


3413, 3421, 3423














AccountNumber





ARRACapital Projects

360 370 380 390 399

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00

Capital Projects Funds

Exhibit F-2cPage 31

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGNONMAJOR GOVERNMENTAL FUNDSFor the Fiscal Year Ended



3411, 3421, 3423


3412, 3421, 3423


3413, 3421, 3423














AccountNumber

0.000.000.00

0.00

0.00

0.000.000.000.000.000.000.00

0.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00

0.000.000.000.00

0.000.000.000.000.00

0.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00

0.00

0.000.000.000.000.00

Total NonmajorCapital Projects

Funds

Exhibit F-2dPage 32

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES (CONTINUED)NONMAJOR GOVERNMENTAL FUNDSFor the Fiscal Year Ended

PermanentFunds000

REVENUESFederal Direct 3100 0.00 0.00Federal Through State and Local 3200 0.00 0.00State Sources 3300 0.00 0.00Local Sources:


3411, 3421, 3423 0.00 0.00


3412, 3421, 3423 0.00 0.00


3413, 3421, 3423 0.00 0.00

Local Sales Taxes 3418, 3419 0.00 0.00Charges for Service - Food Service 345X 0.00 0.00Impact Fees 3496 0.00 0.00Other Local Revenue 0.00 0.00Total Local Sources 3400 0.00 0.00

Total Revenues 0.00 0.00EXPENDITURESCurrent:



Capital Outlay:Facilities Acquisition and Construction 7420 0.00 0.00Charter School Local Capital Improvement 7430 0.00 0.00Other Capital Outlay 9300 0.00 0.00

Total Expenditures 0.00 0.00Excess (Deficiency) of Revenues Over (Under) Expenditures 0.00 0.00OTHER FINANCING SOURCES (USES)Issuance of Bonds 3710 0.00 0.00



Loans 3720 0.00 0.00Sale of Capital Assets 3730 0.00 0.00Loss Recoveries 3740 0.00 0.00Proceeds of Forward Supply Contract 3760 0.00 0.00Proceeds from Special Facility Construction Account 3770 0.00 0.00Face Value of Refunding Bonds 3715 0.00 0.00



Payments to Refunding Escrow Agent (Function 9299) 760 0.00 0.00Transfers In 3600 0.00 0.00Transfers Out 9700 0.00 0.00Total Other Financing Sources (Uses) 0.00 0.00SPECIAL ITEMS__________________________________________ 0.00 0.00EXTRAORDINARY ITEMS__________________________________________ 0.00 0.00Net Change in Fund Balances 0.00 0.00Beginning Fund Balances 2800 0.00 0.00Adjustments to Fund Balances 2891 0.00 0.00Ending Fund Balances 2700 0.00 0.00


TotalNonmajor

GovernmentalFunds

AccountNumber

Exhibit G-1Page 33

DISTRICT SCHOOL BOARD OF COUNTYSCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NONMAJOR SPECIAL REVENUE FUNDSSPECIAL REVENUE FUND ________________For the Fiscal Year Ended

Original FinalREVENUESFederal Direct 3100 0.00Federal Through State and Local 3200 0.00State Sources 3300 0.00Local Sources:


3411, 3421, 3423 0.00


3412, 3421, 3423 0.00


3413, 3421, 3423 0.00

Local Sales Taxes 3418, 3419 0.00Charges for Service - Food Service 345X 0.00Impact Fees 3496 0.00Other Local Revenue 0.00Total Local Sources 3400 0.00 0.00 0.00 0.00


Instruction 5000 0.00Student Support Services 6100 0.00Instructional Media Services 6200 0.00Instruction and Curriculum Development Services 6300 0.00Instructional Staff Training Services 6400 0.00Instruction-Related Technology 6500 0.00Board 7100 0.00General Administration 7200 0.00School Administration 7300 0.00Facilities Acquisition and Construction 7410 0.00Fiscal Services 7500 0.00Food Services 7600 0.00Central Services 7700 0.00Student Transportation Services 7800 0.00Operation of Plant 7900 0.00Maintenance of Plant 8100 0.00Administrative Technology Services 8200 0.00Community Services 9100 0.00

Debt Service: (Function 9200)Redemption of Principal 710 0.00Interest 720 0.00Dues and Fees 730 0.00Miscellaneous 790 0.00

Capital Outlay:Facilities Acquisition and Construction 7420 0.00Other Capital Outlay 9300 0.00

Total Expenditures 0.00 0.00 0.00 0.00Excess (Deficiency) of Revenues Over (Under) Expenditures 0.00 0.00 0.00 0.00OTHER FINANCING SOURCES (USES)Issuance of Bonds 3710 0.00

Premium on Sale of Bonds 3791 0.00Discount on Sale of Bonds 891 0.00

Proceeds of Lease-Purchase Agreements 3750 0.00Premium on Lease-Purchase Agreements 3793 0.00Discount on Lease-Purchase Agreements 893 0.00

Loans 3720 0.00Sale of Capital Assets 3730 0.00Loss Recoveries 3740 0.00Proceeds of Forward Supply Contract 3760 0.00Face Value of Refunding Bonds 3715 0.00

Premium on Refunding Bonds 3792 0.00Discount on Refunding Bonds 892 0.00

Refunding Lease-Purchase Agreements 3755 0.00Premium on Refunding Lease-Purchase Agreements 3794 0.00Discount on Refunding Lease-Purchase Agreements 894 0.00

Payments to Refunding Escrow Agent (Function 9299) 760 0.00Transfers In 3600 0.00Transfers Out 9700 0.00Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00SPECIAL ITEMS__________________________________________ 0.00EXTRAORDINARY ITEMS__________________________________________ 0.00Net Change in Fund Balances 0.00 0.00 0.00 0.00Beginning Fund Balances 2800 0.00Adjustments to Fund Balances 2891 0.00Ending Fund Balances 2700 0.00 0.00 0.00 0.00

ESE 145


ActualAmounts


Positive (Negative)

Exhibit G-2Page 34

DISTRICT SCHOOL BOARD OF COUNTYSCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUALDEBT SERVICE FUND ________________For the Fiscal Year Ended



3411, 3421, 3423 0.00


3412, 3421, 3423 0.00


3413, 3421, 3423 0.00













ESE 145


ActualAmounts


Positive (Negative)

Exhibit G-3Page 35

DISTRICT SCHOOL BOARD OF COUNTYSCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUALCAPITAL PROJECTS FUND ________________For the Fiscal Year Ended



3411, 3421, 3423 0.00


3412, 3421, 3423 0.00


3413, 3421, 3423 0.00





Capital Outlay:Facilities Acquisition and Construction 7420 0.00Charter School Local Capital Improvement 7430 0.00Other Capital Outlay 9300 0.00




Loans 3720 0.00Sale of Capital Assets 3730 0.00Loss Recoveries 3740 0.00Proceeds of Forward Supply Contract 3760 0.00Proceeds from Special Facility Construction Account 3770 0.00Face Value of Refunding Bonds 3715 0.00




ESE 145


ActualAmounts


Positive (Negative)

Exhibit G-4Page 36

DISTRICT SCHOOL BOARD OF COUNTYSCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUALPERMANENT FUNDSFor the Fiscal Year Ended



3411, 3421, 3423 0.00


3412, 3421, 3423 0.00


3413, 3421, 3423 0.00













ESE 145

Budgeted Amounts Variance withFinal Budget -

Positive (Negative)Actual

AmountsAccountNumber

Exhibit H-1Page 37

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF NET POSITIONNONMAJOR ENTERPRISE FUNDSJune 30,

AccountSelf-Insurance

ConsortiumSelf-Insurance



ConsortiumARRA

ConsortiumOther Other

Total NonmajorNumber 911 912 913 914 915 921 922 Enterprise Funds

ASSETS

Cash and Cash Equivalents 1110 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Investments 1160 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Accounts Receivable, Net 1131 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Interest Receivable on Investments 1170 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Due From Other Agencies 1220 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Due From Insurer 1180 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Due From Budgetary Funds 1141 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Deposits Receivable 1210 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Cash with Fiscal/Service Agents 1114 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Inventory 1150 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Prepaid Items 1230 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total current assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Noncurrent assets:Section 1011.13, F.S., Loan Proceeds 1420 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Long-Term Investments 1460 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Prepaid Insurance Costs 1430 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Postemployment Benefits Asset 1410 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Pension Asset 1415 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Capital Assets:Land 1310 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Land Improvements - Nondepreciable 1315 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Construction in Progress 1360 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Nondepreciable Capital Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Improvements Other Than Buildings 1320 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Depreciation 1329 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Buildings and Fixed Equipment 1330 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Depreciation 1339 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Furniture, Fixtures and Equipment 1340 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Depreciation 1349 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Motor Vehicles 1350 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Depreciation 1359 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Property Under Capital Leases 1370 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Depreciation 1379 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Computer Software 1382 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Amortization 1389 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Depreciable Capital Assets, Net 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Capital Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total noncurrent assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00DEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net Carrying Amount of Debt Refunding 1920 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Pension 1940 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Postemployment Benefits 1950 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Asset Retirement Obligation 1960 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00LIABILITIES Current liabilities:

Cash Overdraft 2125 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Accrued Salaries and Benefits 2110 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Accounts Payable 2120 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Sales Tax Payable 2260 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Accrued Interest Payable 2210 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Deposits Payable 2220 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Due to Other Agencies 2230 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Due to Budgetary Funds 2161 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Pension Liability 2115 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Postemployment Benefits Liability 2116 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Judgments Payable 2130 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Estimated Unpaid Claims - Self-Insurance Program 2271 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Estimated Liability for Claims Adjustment 2272 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total current liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Long-term liabilities:Unearned Revenues 2410 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Obligations Under Capital Leases 2315 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Liability for Compensated Absences 2330 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net Other Postemployment Benefits Obligation 2360 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net Pension Liability 2365 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Long-Term Liabilities 2380 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total long-term liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00DEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Deficit Net Carrying Amount of Debt Refunding 2620 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Deferred Revenues 2630 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Pension 2640 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Postemployment Benefits 2650 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00NET POSITIONNet Investment in Capital Assets 2770 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Restricted for ____________________ 2780 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Unrestricted 2790 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Net Position 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


Exhibit H-2Page 38

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITIONNONMAJOR ENTERPRISE FUNDSFor the Fiscal Year Ended

AccountSelf-Insurance




ConsortiumARRA

ConsortiumOther Other

Total NonmajorNumber 911 912 913 914 915 921 922 Enterprise Funds

OPERATING REVENUESCharges for Services 3481 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Charges for Sales 3482 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Premium Revenue 3484 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Operating Revenues 3489 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Operating Revenues 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00OPERATING EXPENSESSalaries 100 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Employee Benefits 200 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Purchased Services 300 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Energy Services 400 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Materials and Supplies 500 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Capital Outlay 600 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other 700 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Depreciation and Amortization Expense 780 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Operating Income (Loss) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00NONOPERATING REVENUES (EXPENSES)Investment Income 3430 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Gifts, Grants and Bequests 3440 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Miscellaneous Local Sources 3495 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Loss Recoveries 3740 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Gain on Disposition of Assets 3780 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Interest 720 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Miscellaneous 790 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Loss on Disposition of Assets 810 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Nonoperating Revenues (Expenses) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Income (Loss) Before Operating Transfers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Transfers In 3600 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Transfers Out 9700 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00SPECIAL ITEMS___________________________________________ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00EXTRAORDINARY ITEMS___________________________________________ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Change In Net Position 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Beginning Net Position 2880 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Adjustments to Net Position 2896 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Ending Net Position 2780 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


Exhibit H-3Page 39

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF CASH FLOWSNONMAJOR ENTERPRISE FUNDSFor the Fiscal Year Ended

Self-Insurance Self-Insurance Self-Insurance Self-Insurance ARRA - Consortium Other Other Total Nonmajor911 912 913 914 915 921 922 Enterprise Funds

CASH FLOWS FROM OPERATING ACTIVITIESReceipts from customers and users 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Receipts from interfund services provided 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Payments to suppliers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Payments to employees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Payments for interfund services used 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other receipts (payments) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net cash provided (used) by operating activities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIESSubsidies from operating grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Transfers from other funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Transfers to other funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net cash provided (used) by noncapital financing activities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00CASH FLOWS FROM CAPITAL AND RELATEDFINANCING ACTIVITIESProceeds from capital debt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Capital contributions 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Proceeds from disposition of capital assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Acquisition and construction of capital assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Principal paid on capital debt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Interest paid on capital debt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net cash provided (used) by capital and related financing activities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00CASH FLOWS FROM INVESTING ACTIVITIESProceeds from sales and maturities of investments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Interest and dividends received 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Purchase of investments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net cash provided (used) by investing activities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net increase (decrease) in cash and cash equivalents 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Cash and cash equivalents 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Cash and cash equivalents 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Reconciliation of operating income (loss) to net cash provided (used) by operating activities:Operating income (loss) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Adjustments to reconcile operating income (loss) to net cashprovided (used) by operating activities:

Depreciation/Amortization expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Commodities used from USDA program 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Change in assets and liabilities:

(Increase) decrease in accounts receivable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in interest receivable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in due from insurer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in deposits receivable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in due from other funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in due from other agencies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in inventory 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in prepaid items 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in pension 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in salaries and benefits payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in payroll tax liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in accounts payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in cash overdraft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in judgments payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in sales tax payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in accrued interest payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in deposits payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in due to other funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in due to other agencies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in unearned revenues 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in pension 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in postemployment benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in estimated unpaid claims - Self-Insurance Program 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in estimated liability for claims adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total adjustments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net cash provided (used) by operating activities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Noncash investing, capital and financing activities:Borrowing under capital lease 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Contributions of capital assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Purchase of equipment on account 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Capital asset trade-ins 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net Increase/(Decrease) in the fair value of investments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Commodities received through USDA program 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


Exhibit H-4Page 40

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF NET POSITIONINTERNAL SERVICE FUNDSJune 30,

Account Self-Insurance Self-Insurance Self-Insurance Self-Insurance Self-Insurance Consortium Programs Other Internal Service Total InternalNumber 711 712 713 714 715 731 791 Service Funds

ASSETS Current assets:

Cash and Cash Equivalents 1110 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Investments 1160 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Accounts Receivable, Net 1131 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Interest Receivable on Investments 1170 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Due From Other Agencies 1220 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Due From Insurer 1180 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Due From Budgetary Funds 1141 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Deposits Receivable 1210 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Cash with Fiscal/Service Agents 1114 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Inventory 1150 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Prepaid Items 1230 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total current assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Noncurrent assets:Section 1011.13, F.S., Loan Proceeds 1420 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Long-Term Investments 1460 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Prepaid Insurance Costs 1430 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Postemployment Benefits Asset 1410 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Pension Asset 1415 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Capital Assets:Land 1310 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Land Improvements - Nondepreciable 1315 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Construction in Progress 1360 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Nondepreciable Capital Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Improvements Other Than Buildings 1320 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Depreciation 1329 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Buildings and Fixed Equipment 1330 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Depreciation 1339 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Furniture, Fixtures and Equipment 1340 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Depreciation 1349 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Motor Vehicles 1350 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Depreciation 1359 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Property Under Capital Leases 1370 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Depreciation 1379 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Computer Software 1382 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Amortization 1389 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Depreciable Capital Assets, Net 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Capital Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total noncurrent assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00DEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net Carrying Amount of Debt Refunding 1920 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Pension 1940 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Postemployment Benefits 1950 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Asset Retirement Obligation 1960 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00LIABILITIES Current liabilities:

Cash Overdraft 2125 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Accrued Salaries and Benefits 2110 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Accounts Payable 2120 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Sales Tax Payable 2260 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Accrued Interest Payable 2210 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Deposits Payable 2220 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Due to Other Agencies 2230 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Due to Budgetary Funds 2161 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Pension Liability 2115 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Postemployment Benefits Liability 2116 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Judgments Payable 2130 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Estimated Unpaid Claims - Self-Insurance Program 2271 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Estimated Liability for Claims Adjustment 2272 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total current liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Long-term liabilities:Unearned Revenues 2410 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Obligations Under Capital Leases 2315 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Liability for Compensated Absences 2330 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net Other Postemployment Benefits Obligation 2360 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net Pension Liability 2365 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Oher Long-Term Liabilities 2380 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Long-Term Liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00DEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Deficit Net Carrying Amount of Debt Refunding 2620 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Deferred Revenues 2630 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Pension 2640 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Postemployment Benefits 2650 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00NET POSITIONNet Investment in Capital Assets 2770 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Restricted for ____________________ 2780 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Unrestricted 2790 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Net Position 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


Exhibit H-5Page 41

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITIONINTERNAL SERVICE FUNDSFor the Fiscal Year Ended

Account Self-Insurance Self-Insurance Self-Insurance Self-Insurance Self-Insurance Consortium Programs Other Internal Service Total InternalNumber 711 712 713 714 715 731 791 Service Funds

OPERATING REVENUESCharges for Services 3481 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Charges for Sales 3482 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Premium Revenue 3484 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Operating Revenues 3489 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Operating Revenues 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00OPERATING EXPENSESSalaries 100 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Employee Benefits 200 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Purchased Services 300 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Energy Services 400 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Materials and Supplies 500 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Capital Outlay 600 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other 700 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Depreciation/Amortization Expense 780 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Operating Income (Loss) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00NONOPERATING REVENUES (EXPENSES)Investment Income 3430 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Gifts, Grants and Bequests 3440 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other Miscellaneous Local Sources 3495 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Loss Recoveries 3740 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Gain on Disposition of Assets 3780 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Interest 720 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Miscellaneous 790 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Loss on Disposition of Assets 810 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Total Nonoperating Revenues (Expenses) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Income (Loss) Before Operating Transfers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Transfers In 3600 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Transfers Out 9700 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00SPECIAL ITEMS___________________________________________ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00EXTRAORDINARY ITEMS___________________________________________ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Change In Net Position 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Beginning Net Position 2880 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Adjustments to Net Position 2896 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Ending Net Position 2780 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


Exhibit H-6Page 42

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF CASH FLOWSINTERNAL SERVICE FUNDSFor the Fiscal Year Ended

Self-Insurance Self-Insurance Self-Insurance Self-Insurance Self-Insurance Consortium Programs Other Internal Service Total Internal711 712 713 714 715 731 791 Service Funds

CASH FLOWS FROM OPERATING ACTIVITIESReceipts from customers and users 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Receipts from interfund services provided 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Payments to suppliers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Payments to employees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Payments for interfund services used 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Other receipts (payments) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net cash provided (used) by operating activities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIESSubsidies from operating grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Transfers from other funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Transfers to other funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net cash provided (used) by noncapital financing activities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00CASH FLOWS FROM CAPITAL AND RELATEDFINANCING ACTIVITIESProceeds from capital debt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Capital contributions 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Proceeds from disposition of capital assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Acquisition and construction of capital assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Principal paid on capital debt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Interest paid on capital debt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net cash provided (used) by capital and related financing activities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00CASH FLOWS FROM INVESTING ACTIVITIESProceeds from sales and maturities of investments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Interest and dividends received 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Purchase of investments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net cash provided (used) by investing activities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net increase (decrease) in cash and cash equivalents 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Cash and cash equivalents 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Cash and cash equivalents 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Reconciliation of operating income (loss) to net cash provided (used) by operating activities:Operating income (loss) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Adjustments to reconcile operating income (loss) to net cashprovided (used) by operating activities:

Depreciation/Amortization expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Commodities used from USDA program 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Change in assets and liabilities:

(Increase) decrease in accounts receivable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in interest receivable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in due from insurer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in deposits receivable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in due from other funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in due from other agencies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in inventory 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in prepaid items 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(Increase) decrease in pension 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in salaries and benefits payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in payroll tax liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in accounts payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in cash overdraft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in judgments payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in sales tax payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in accrued interest payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in deposits payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in due to other funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in due to other agencies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in unearned revenues 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in pension 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in postemployment benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in estimated unpaid claims - Self-Insurance Program 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Increase (decrease) in estimated liability for claims adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total adjustments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net cash provided (used) by operating activities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Noncash investing, capital and financing activities:Borrowing under capital lease 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Contributions of capital assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Purchase of equipment on account 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Capital asset trade-ins 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Net Increase/(Decrease) in the fair value of investments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Commodities received through USDA program 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


Exhibit I-1Page 43

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF FIDUCIARY NET POSITIONINVESTMENT TRUST FUNDSJune 30,

Investment Trust Fund Name



84X 84X 84XASSETS Cash and Cash Equivalents 1110 0.00 0.00 0.00 0.00Investments 1160 0.00 0.00 0.00 0.00Accounts Receivable, Net 1131 0.00 0.00 0.00 0.00Pension Contributions Receivable 1132Interest Receivable on Investments 1170 0.00 0.00 0.00 0.00Due From Budgetary Funds 1141 0.00 0.00 0.00 0.00Due From Other Agencies 1220 0.00 0.00 0.00 0.00Inventory 1150Total Assets 0.00 0.00 0.00 0.00DEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910 0.00 0.00 0.00 0.00Pension 1940Other Postemployment Benefits 1950 0.00 0.00 0.00 0.00Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00LIABILITIES Cash Overdraft 2125 0.00 0.00 0.00 0.00Accrued Salaries and Benefits 2110 0.00 0.00 0.00 0.00Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00Accounts Payable 2120 0.00 0.00 0.00 0.00Internal Accounts Payable 2290 0.00 0.00 0.00 0.00Due to Other Agencies 2230 0.00 0.00 0.00 0.00Due to Budgetary Funds 2161 0.00 0.00 0.00 0.00Total Liabilities 0.00 0.00 0.00 0.00DEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610 0.00 0.00 0.00 0.00Pension 2640Other Postemployment Benefits 2650 0.00 0.00 0.00 0.00Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00NET POSITIONHeld in Trust for Pension Benefits 2785 0.00 0.00 0.00 0.00Held in Trust for Other Purposes 2785 0.00 0.00 0.00 0.00Total Net Position 0.00 0.00 0.00 0.00


Account Number


Exhibit I-2Page 44

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF CHANGES IN NET POSITIONINVESTMENT TRUST FUNDSFor the Fiscal Year Ended





Employer 0.00 0.00 0.00 0.00Plan Members 0.00 0.00 0.00 0.00Gifts, Grants and Bequests 3440 0.00 0.00 0.00 0.00

Investment Income:Interest on Investments 3431 0.00 0.00 0.00 0.00Gain on Sale of Investments 3432 0.00 0.00 0.00 0.00Net Increase (Decrease) in the Fair Value of Investments 3433 0.00 0.00 0.00 0.00

Total Investment Income 0.00 0.00 0.00 0.00Less Investment Expense 0.00 0.00 0.00 0.00

Net Investment Income 0.00 0.00 0.00 0.00Total Additions 0.00 0.00 0.00 0.00DEDUCTIONSSalaries 100 0.00 0.00 0.00 0.00Employee Benefits 200 0.00 0.00 0.00 0.00Purchased Services 300 0.00 0.00 0.00 0.00Other 700 0.00 0.00 0.00 0.00Refunds of Contributions 0.00 0.00 0.00 0.00Administrative Expenses 0.00 0.00 0.00 0.00Total Deductions 0.00 0.00 0.00 0.00Change In Net Position 0.00 0.00 0.00 0.00Beginning Net Position Held In Trust 2885 0.00 0.00 0.00 0.00Adjustments to Net Position 2896 0.00 0.00 0.00 0.00Ending Net Position Held in Trust for Pension Benefits and Other Purposes 2785 0.00 0.00 0.00 0.00


Account Number


Exhibit I-3Page 45

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF FIDUCIARY NET POSITIONPRIVATE-PURPOSE TRUST FUNDSJune 30,

Private-Purpose Trust Fund Name



85X 85X 85XASSETS Cash and Cash Equivalents 1110 0.00 0.00 0.00 0.00Investments 1160 0.00 0.00 0.00 0.00Accounts Receivable, Net 1131 0.00 0.00 0.00 0.00Pension Contributions Receivable 1132Interest Receivable on Investments 1170 0.00 0.00 0.00 0.00Due From Budgetary Funds 1141 0.00 0.00 0.00 0.00Due From Other Agencies 1220 0.00 0.00 0.00 0.00Inventory 1150Total Assets 0.00 0.00 0.00 0.00DEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910 0.00 0.00 0.00 0.00Pension 1940Other Postemployment Benefits 1950 0.00 0.00 0.00 0.00Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00LIABILITIES Cash Overdraft 2125 0.00 0.00 0.00 0.00Accrued Salaries and Benefits 2110 0.00 0.00 0.00 0.00Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00Accounts Payable 2120 0.00 0.00 0.00 0.00Internal Accounts Payable 2290 0.00 0.00 0.00 0.00Due to Other Agencies 2230 0.00 0.00 0.00 0.00Due to Budgetary Funds 2161 0.00 0.00 0.00 0.00Total Liabilities 0.00 0.00 0.00 0.00DEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610 0.00 0.00 0.00 0.00Pension 2640Other Postemployment Benefits 2650 0.00 0.00 0.00 0.00Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00NET POSITIONHeld in Trust for Pension Benefits 2785 0.00 0.00 0.00 0.00Held in Trust for Other Purposes 2785 0.00 0.00 0.00 0.00Total Net Position 0.00 0.00 0.00 0.00


Account Number

Total Private-Purpose Trust Funds

Exhibit I-4Page 46

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF CHANGES IN NET POSITIONPRIVATE-PURPOSE TRUST FUNDSFor the Fiscal Year Ended










Account Number

Total Private-Purpose Trust Funds

Exhibit I-5Page 47

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF FIDUCIARY NET POSITIONPENSION TRUST FUNDSJune 30,

Pension Trust Fund Name Pension Trust Fund Name Pension Trust Fund Name87X 87X 87X

ASSETS Cash and Cash Equivalents 1110 0.00 0.00 0.00 0.00Investments 1160 0.00 0.00 0.00 0.00Accounts Receivable, Net 1131 0.00 0.00 0.00 0.00Pension Contributions Receivable 1132 0.00 0.00 0.00 0.00Interest Receivable on Investments 1170 0.00 0.00 0.00 0.00Due From Budgetary Funds 1141 0.00 0.00 0.00 0.00Due From Other Agencies 1220 0.00 0.00 0.00 0.00Inventory 1150Total Assets 0.00 0.00 0.00 0.00DEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910 0.00 0.00 0.00 0.00Pension 1940 0.00 0.00 0.00 0.00Other Postemployment Benefits 1950 0.00 0.00 0.00 0.00Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00LIABILITIES Cash Overdraft 2125 0.00 0.00 0.00 0.00Accrued Salaries and Benefits 2110 0.00 0.00 0.00 0.00Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00Accounts Payable 2120 0.00 0.00 0.00 0.00Internal Accounts Payable 2290 0.00 0.00 0.00 0.00Due to Other Agencies 2230 0.00 0.00 0.00 0.00Due to Budgetary Funds 2161 0.00 0.00 0.00 0.00Total Liabilities 0.00 0.00 0.00 0.00DEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610 0.00 0.00 0.00 0.00Pension 2640 0.00 0.00 0.00 0.00Other Postemployment Benefits 2650 0.00 0.00 0.00 0.00Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00NET POSITIONHeld in Trust for Pension Benefits 2785 0.00 0.00 0.00 0.00Held in Trust for Other Purposes 2785 0.00 0.00 0.00 0.00Total Net Position 0.00 0.00 0.00 0.00


Account Number Total Pension Trust Funds

Exhibit I-6Page 48

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF CHANGES IN NET POSITIONPENSION TRUST FUNDSFor the Fiscal Year Ended

Pension Trust Fund Name Pension Trust Fund Name Pension Trust Fund Name87X 87X 87X

ADDITIONSContributions:






Account Number Total Pension Trust Funds

Exhibit I-7Page 49

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF FIDUCIARY ASSETS AND LIABILITIESAGENCY FUNDSJune 30,

School Internal Funds Agency Fund Name Agency Fund Name891 89X 89X

ASSETS Cash and Cash Equivalents 1110 0.00 0.00 0.00 0.00Investments 1160 0.00 0.00 0.00 0.00Accounts Receivable, Net 1131 0.00 0.00 0.00 0.00Pension Contributions Receivable 1132Interest Receivable on Investments 1170 0.00 0.00 0.00 0.00Due From Budgetary Funds 1141 0.00 0.00 0.00 0.00Due From Other Agencies 1220 0.00 0.00 0.00 0.00Inventory 1150 0.00 0.00 0.00 0.00Total Assets 0.00 0.00 0.00 0.00DEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910Pension 1940Other Postemployment Benefits 1950Total Deferred Outflows of ResourcesLIABILITIES Cash Overdraft 2125 0.00 0.00 0.00 0.00Accrued Salaries and Benefits 2110 0.00 0.00 0.00 0.00Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00Accounts Payable 2120 0.00 0.00 0.00 0.00Internal Accounts Payable 2290 0.00 0.00 0.00 0.00Due to Other Agencies 2230Due to Budgetary Funds 2161 0.00 0.00 0.00 0.00Total Liabilities 0.00 0.00 0.00 0.00DEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610Pension 2640Other Postemployment Benefits 2650Total Deferred Inflows of Resources


Account Number Total Agency Funds

Exhibit I-8aPage 50

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIESSCHOOL INTERNAL FUNDS 891June 30,

Account Balance Balance Number June 30, Additions Deductions June 30,ASSETS Cash and Cash Equivalents 1110 0.00 0.00 0.00 0.00Investments 1160 0.00 0.00 0.00 0.00Accounts Receivable, Net 1131 0.00 0.00 0.00 0.00Pension Contributions Receivable 1132Interest Receivable on Investments 1170 0.00 0.00 0.00 0.00Due From Budgetary Funds 1141 0.00 0.00 0.00 0.00Due From Other Agencies 1220 0.00 0.00 0.00 0.00Inventory 1150 0.00 0.00 0.00 0.00Total Assets 0.00 0.00 0.00 0.00DEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910Pension 1940Other Postemployment Benefits 1950Total Deferred Outflows of ResourcesLIABILITIESCash Overdraft 2125 0.00 0.00 0.00 0.00Accrued Salaries and Benefits 2110 0.00 0.00 0.00 0.00Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00Accounts Payable 2120 0.00 0.00 0.00 0.00Internal Accounts Payable 2290 0.00 0.00 0.00 0.00Due to Other Agencies 2230Due to Budgetary Funds 2161 0.00 0.00 0.00 0.00Total Liabilities 0.00 0.00 0.00 0.00DEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610Pension 2640Other Postemployment Benefits 2650Total Deferred Inflows of Resources


Exhibit I-8bPage 51

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES (CONTINUED)Agency Fund NameJune 30,



Exhibit I-8cPage 52

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES (CONTINUED)Agency Fund NameJune 30,



Exhibit I-8dPage 53

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES (CONTINUED)TOTAL AGENCY FUNDS June 30,

Total Agency Funds Balances

Total Agency Funds Balances

June 30, June 30,ASSETS Cash and Cash Equivalents 1110 0.00 0.00 0.00 0.00Investments 1160 0.00 0.00 0.00 0.00Accounts Receivable, Net 1131 0.00 0.00 0.00 0.00Pension Contributions Receivable 1132Interest Receivable on Investments 1170 0.00 0.00 0.00 0.00Due From Budgetary Funds 1141 0.00 0.00 0.00 0.00Due From Other Agencies 1220 0.00 0.00 0.00 0.00Inventory 1150 0.00 0.00 0.00 0.00Total Assets 0.00 0.00 0.00 0.00DEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910Pension 1940Other Postemployment Benefits 1950Total Deferred Outflows of ResourcesLIABILITIESCash Overdraft 2125 0.00 0.00 0.00 0.00Accrued Salaries and Benefits 2110 0.00 0.00 0.00 0.00Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00Accounts Payable 2120 0.00 0.00 0.00 0.00Internal Accounts Payable 2290 0.00 0.00 0.00 0.00Due to Other Agencies 2230Due to Budgetary Funds 2161 0.00 0.00 0.00 0.00Total Liabilities 0.00 0.00 0.00 0.00DEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610Pension 2640Other Postemployment Benefits 2650Total Deferred Inflows of Resources


Account Number

Total Agency Funds Additions

Total Agency Funds Deductions

Exhibit J-1Page 54

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF NET POSITIONNONMAJOR COMPONENT UNITSJune 30,

Account Number

Nonmajor Component Unit Name



Total Nonmajor Component Units

ASSETS Cash and Cash Equivalents 1110 0.00 0.00 0.00 0.00Investments 1160 0.00 0.00 0.00 0.00Taxes Receivable, net 1120 0.00 0.00 0.00 0.00Accounts Receivable, net 1131 0.00 0.00 0.00 0.00Interest Receivable on Investments 1170 0.00 0.00 0.00 0.00Due From Other Agencies 1220 0.00 0.00 0.00 0.00Due From Insurer 1180 0.00 0.00 0.00 0.00Deposits Receivable 1210 0.00 0.00 0.00 0.00Internal Balances 0.00 0.00 0.00 0.00Cash with Fiscal/Service Agents 1114 0.00 0.00 0.00 0.00Section 1011.13, F.S., Loan Proceeds 1420 0.00 0.00 0.00 0.00Inventory 1150 0.00 0.00 0.00 0.00Prepaid Items 1230 0.00 0.00 0.00 0.00Long-Term Investments 1460 0.00 0.00 0.00 0.00Prepaid Insurance Costs 1430 0.00 0.00 0.00 0.00Other Postemployment Benefits Asset 1410 0.00 0.00 0.00 0.00Pension Asset 1415 0.00 0.00 0.00 0.00

Capital Assets:Land 1310 0.00 0.00 0.00 0.00Land Improvements - Nondepreciable 1315 0.00 0.00 0.00 0.00Construction in Progress 1360 0.00 0.00 0.00 0.00

Nondepreciable Capital Assets 0.00 0.00 0.00 0.00Improvements Other Than Buildings 1320 0.00 0.00 0.00 0.00







Less Accumulated Amortization 1389 0.00 0.00 0.00 0.00Depreciable Capital Assets, Net 0.00 0.00 0.00 0.00

Total Capital Assets 0.00 0.00 0.00 0.00Total Assets 0.00 0.00 0.00 0.00DEFERRED OUTFLOWS OF RESOURCESAccumulated Decrease in Fair Value of Hedging Derivatives 1910 0.00 0.00 0.00 0.00Net Carrying Amount of Debt Refunding 1920 0.00 0.00 0.00 0.00Pension 1940 0.00 0.00 0.00 0.00Other Postemployment Benefits 1950 0.00 0.00 0.00 0.00Asset Retirement Obligation 1960 0.00 0.00 0.00 0.00Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00LIABILITIES


Long-Term Liabilities:Portion Due Within One Year:

Notes Payable 2310 0.00 0.00 0.00 0.00Obligations Under Capital Leases 2315 0.00 0.00 0.00 0.00Bonds Payable 2320 0.00 0.00 0.00 0.00Liability for Compensated Absences 2330 0.00 0.00 0.00 0.00Lease-Purchase Agreements Payable 2340 0.00 0.00 0.00 0.00Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 0.00Net Other Postemployment Benefits Obligation 2360 0.00 0.00 0.00 0.00Net Pension Liability 2365 0.00 0.00 0.00 0.00Estimated PECO Advance Payable 2370 0.00 0.00 0.00 0.00Other Long-Term Liabilities 2380 0.00 0.00 0.00 0.00Derivative Instrument 2390 0.00 0.00 0.00 0.00Estimated Liability for Arbitrage Rebate 2280 0.00 0.00 0.00 0.00Due Within One Year 0.00 0.00 0.00 0.00

Portion Due After One Year:Notes Payable 2310 0.00 0.00 0.00 0.00Obligations Under Capital Leases 2315 0.00 0.00 0.00 0.00Bonds Payable 2320 0.00 0.00 0.00 0.00Liability for Compensated Absences 2330 0.00 0.00 0.00 0.00Lease-Purchase Agreements Payable 2340 0.00 0.00 0.00 0.00Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 0.00Net Other Postemployment Benefits Obligation 2360 0.00 0.00 0.00 0.00Net Pension Liability 2365 0.00 0.00 0.00 0.00Estimated PECO Advance Payable 2370 0.00 0.00 0.00 0.00Other Long-Term Liabilities 2380 0.00 0.00 0.00 0.00Derivative Instrument 2390 0.00 0.00 0.00 0.00Estimated Liability for Arbitrage Rebate 2280 0.00 0.00 0.00 0.00Due in More than One Year 0.00 0.00 0.00 0.00

Total Long-Term Liabilities 0.00 0.00 0.00 0.00Total Liabilities 0.00 0.00 0.00 0.00DEFERRED INFLOWS OF RESOURCESAccumulated Increase in Fair Value of Hedging Derivatives 2610 0.00 0.00 0.00 0.00Deficit Net Carrying Amount of Debt Refunding 2620 0.00 0.00 0.00 0.00Deferred Revenue 2630 0.00 0.00 0.00 0.00Pension 2640 0.00 0.00 0.00 0.00Other Postemployment Benefits 2650 0.00 0.00 0.00 0.00Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00NET POSITIONNet Investment in Capital Assets 2770 0.00 0.00 0.00 0.00Restricted For:


Unrestricted 2790 0.00 0.00 0.00 0.00Total Net Position 0.00 0.00 0.00 0.00


Exhibit J-2aPage 55

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF ACTIVITIESNONMAJOR COMPONENT UNITSNonmajor Component Unit NameFor the Fiscal Year Ended

Charges forServices

OperatingGrants and

Contributions

CapitalGrants and












Exhibit J-2bPage 56

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF ACTIVITIES (CONTINUED)NONMAJOR COMPONENT UNITSNonmajor Component Unit NameFor the Fiscal Year Ended

Charges forServices

OperatingGrants and

Contributions

CapitalGrants and












Exhibit J-2cPage 57

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF ACTIVITIES (CONTINUED)NONMAJOR COMPONENT UNITSNonmajor Component Unit NameFor the Fiscal Year Ended

Charges forServices

OperatingGrants and

Contributions

CapitalGrants and












Exhibit J-2dPage 58

DISTRICT SCHOOL BOARD OF COUNTYCOMBINING STATEMENT OF ACTIVITIES (CONTINUED)NONMAJOR COMPONENT UNITSTOTAL NONMAJOR COMPONENT UNITSFor the Fiscal Year Ended

Charges forServices

OperatingGrants and

Contributions

CapitalGrants and








Expenses



Component UnitActivitiesFUNCTIONS

AccountNumber

Form ESE 145 Superintendent’s Annual Financial Report · SUPERINTENDENT’S ANNUAL FINANCIAL...

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Transcript of Form ESE 145 Superintendent’s Annual Financial Report · SUPERINTENDENT’S ANNUAL FINANCIAL...