Comprehensive Annual Financial Report 2012 - Kettering City ...

KETTERING CITY SCHOOL DISTRICT
Special Revenue Funds
Title II Fund
Provided for strengthening instruction in science, mathematics, modern foreign
languages, English, the arts and computer learning.
Education for Economic Security Act (EESA Title VI-B) Fund
This federal program assists schools in the identification of handicapped children,
development of procedural safeguards, implementation of least restrictive alternative
service patterns, and provision of full education opportunities to handicapped
children at the preschool, elementary and secondary levels.
Carl D. Perkins Fund
Provision of funds to boards of education, teacher training institutions, and the state
administering agency for cooperating in development of vocational education
programs in the following categories: post-secondary, adult, disadvantaged and
handicapped persons, exemplary programs, cooperative education, construction of
area vocational schools, research, advisory committees, and work-study projects,
including sex equity grants. Funds are administered by the Ohio Department of
Education, Division of Vocational and Career Education.
State Fiscal Stabilization Fund
To account for federal revenues received from the American Recovery and
Reinvestment Act (ARRA) to help stabilize state and local budgets in order to
minimize and avoid reductions in education and other essential services. (The
Balance Sheet is not presented because there are no assets or liabilities at year end.)
Technology Title II-D Fund
To account for federal revenues received to be used for technology.
Nutrition Education and Training Program Fund
To account for federal revenues used to encourage the effective dissemination of
scientifically valid information to children participating or eligible to participate in
the school lunch and related nutrition programs. (The Balance Sheet is not presented
because there are no assets or liabilities at year end.)
Bilingual Education Fund
Provision of funds to develop and carry out elementary and secondary school
programs, including activities at the pre-school level, to meet the educational needs
of children of limited English proficiency.
Even Start Program Fund
To improve the educational opportunities of children and adults by integrating early
childhood education into a unified, family-centered program to help parents become
full partners in their children's education and to assist children in reaching their full
potential as learners.
Title I Fund
Accounts for federal monies used to assist the School District in meeting the special
needs of educationally deprived children.
(Continued)
DRAFT - 62 - 12/18/2012