FY 2009 Comprehensive Annual Financial Report - Harford County ...

Harford County Public Schools
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2009
Exhibit 2
Functions/Programs
Net (Expenses)
Revenue and
Changes in
Program Revenues
Net Assets
Operating Capital
Charges for Grants and Grants and Governmental
Expenses Services Contributions Contributions Activities
Governmental activities:
Instruction:
Regular education $ 290,266,406 $ 1,688,316 $ 52,909,295 $ 95,731,409 $ (139,937,386)
Special education 77,460,688 - 32,617,461 - (44,843,227)
Total Instruction 367,727,094 1,688,316 85,526,756 95,731,409 (184,780,613)
Support services
Administration 16,474,874 - 1,161,026 1,684,400 (13,629,448)
Mid level administration 36,854,924 - 2,682,468 - (34,172,456)
Pupil personnel services 2,312,317 - 129,295 - (2,183,022)
Health services 5,102,625 - - - (5,102,625)
Pupil transportation 32,723,824 - 10,841,030 521,766 (21,361,028)
Operation of plant 37,614,013 - - 606,701 (37,007,312)
Maintenance of plant and equipment 14,521,738 - 460,792 6,326,569 (7,734,377)
Community services 479,717 414,888 6,465 - (58,364)
Food services 15,144,343 8,058,809 5,921,604 - (1,163,930)
Depreciation - unallocated 89,271 (89,271)
Total Support Services 161,317,646 8,473,697 21,202,680 9,139,436 (122,501,833)
Total governmental activities $ 529,044,740 $ 10,162,013 $ 106,729,436 $ 104,870,845 (307,282,446)
General revenues:
Local appropriations 206,978,734
734
State Aid - unrestricted 153,313,189
Federal Aid - unrestricted 278,693
Miscellaneous 2,204,313
Unrestricted investment earnings 225,730
Total general revenues 363,000,659
Change in net assets 55,718,213
Net assets - beginning of year 373,236,559
Net assets - end of year $ 428,954,772
The accompanying notes are an integral part of this financial statement.
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