2013-2016 Technology Plan - Osceola County School District

Assigned Fund Balance
Unrestricted fund balance in the General Fund is assigned for the following purposes in the
priority listed. Any remaining fund balance is unassigned. Items 1 and 2 are included as
carryover appropriations each year.
1. Assigned for Contract Commitments – The amount needed to pay the balance of
outstanding purchase orders
2. Assigned for Carryover Appropriations – The unspent balances in specific programs that
carry forward due to internal policy rather than external requirements, e.g. facility use
fees
3. Assigned for Projected Operating Deficit – To fund the projected operating deficit for
the next year
Unassigned Fund Balance
Unassigned fund balance in the General Fund is allocated for the following purposes in the
priority listed.
1. Unassigned – 6% Minimum per Board – Six percent (6%) of the total of revenues and
incoming transfers in the General Fund per direction of the School Board
2. Unassigned Fund Balance – All remaining fund balance
2013 Educational Technology Plan 37/91 School District of Osceola County Florida