Distrito Escolar del - Osceola County School District

DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY
STATEMENT OF ACTIVITIES
For the Fiscal Year Ended June 30, 2012
Net (Expense) Revenue
Program Revenues
and Changes in Net Assets
Operating
Capital
Primary Government
Account Charges for Grants and Grants and Governmental Business-type Component
FUNCTIONS Number Expenses Services Contributions Contributions Activities Activities Total Units
Governmental Activities:
Instruction 5000 255,527,062.18 2,126,462.27 (253,400,599.91) (253,400,599.91)
Pupil Personnel Services 6100 21,777,238.31 (21,777,238.31) (21,777,238.31)
Instructional Media Services 6200 4,203,045.22 (4,203,045.22) (4,203,045.22)
Instruction and Curriculum Development Services 6300 12,882,568.15 (12,882,568.15) (12,882,568.15)
Instructional Staff Training Services 6400 8,879,261.70 (8,879,261.70) (8,879,261.70)
Instructional-Related Technology 6500 3,496,277.49 (3,496,277.49) (3,496,277.49)
Board 7100 1,735,224.20 (1,735,224.20) (1,735,224.20)
General Administration 7200 2,774,059.39 (2,774,059.39) (2,774,059.39)
School Administration 7300 21,648,914.22 (21,648,914.22) (21,648,914.22)
Facilities Acquisition and Construction 7400 7,227,976.91 11,851,851.62 4,623,874.71 4,623,874.71
Fiscal Services 7500 1,790,431.41 (1,790,431.41) (1,790,431.41)
Food Services 7600 23,189,629.24 5,718,629.57 21,165,197.60 3,694,197.93 3,694,197.93
Central Services 7700 6,851,340.50 (6,851,340.50) (6,851,340.50)
Pupil Transportation 7800 21,838,155.34 613,100.48 9,626,629.00 (11,598,425.86) (11,598,425.86)
Operation of Plant 7900 26,351,826.51 (26,351,826.51) (26,351,826.51)
Maintenance of Plant 8100 12,049,620.14 (12,049,620.14) (12,049,620.14)
Administrative Technology Services 8200 3,151,996.73 (3,151,996.73) (3,151,996.73)
Community Services 9100 4,422,729.39 2,598,249.18 (1,824,480.21) (1,824,480.21)
Interest on Long-term Debt 9200 14,542,637.61 21,870.25 (14,520,767.36) (14,520,767.36)
Unallocated Depreciation/Amortization Expense* 32,061,584.40 (32,061,584.40) (32,061,584.40)
Total Governmental Activities 486,401,579.04 11,056,441.50 30,791,826.60 11,873,721.87 (432,679,589.07) (432,679,589.07)
Business-type Activities:
Self Insurance Consortium 0.00 0.00
Daycare Operations 0.00 0.00
Other Business-type Activity 0.00 0.00
Total Business-type Activities 0.00 0.00 0.00 0.00 0.00 0.00
Total Primary Government 486,401,579.04 11,056,441.50 30,791,826.60 11,873,721.87 (432,679,589.07) 0.00 (432,679,589.07)
Component Units:
Major Component Unit Bellalago Educational Facilities Benefit District 2,162,847.00 0.00 0.00 0.00 (2,162,847.00)
Major Component Unit Flora Ridge Educational Facilities Benefit District 473,123.00 0.00 0.00 0.00 (473,123.00)
Total Nonmajor Component Units 33,019,397.26 102,612.00 4,339,681.00 0.00 (28,577,104.26)
Total Component Units 35,655,367.26 102,612.00 4,339,681.00 0.00 (31,213,074.26)
*This amount excludes the depreciation/amortization that is included in the direct expenses of the various functions.
The accompanying notes to financial statements are an integral part of this statement.
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General Revenues:
Taxes:
Property Taxes, Levied for Operational Purposes 104,108,613.28 104,108,613.28 0.00
Property Taxes, Levied for Debt Service 0.00 0.00
Property Taxes, Levied for Capital Projects 25,707,956.04 25,707,956.04 0.00
Local Sales Taxes 9,925,207.31 9,925,207.31 0.00
Grants and Contributions Not Restricted to Specific Programs 262,026,194.11 262,026,194.11 29,510,424.78
Investment Earnings 1,801,748.80 1,801,748.80 0.00
Miscellaneous 9,660,581.38 9,660,581.38 505,595.00
Special Items 0.00 0.00
Extraordinary Items 0.00 0.00
Transfers 0.00 0.00
Total General Revenues, Special Items, Extraordinary Items, and Transfers 413,230,300.92 0.00 413,230,300.92 30,016,019.78
Change in Net Assets (19,449,288.15) 0.00 (19,449,288.15) (1,197,054.48)
Net Assets - July 1, 2011 624,851,954.18 624,851,954.18 3,087,086.56
Net Assets - June 30, 2012 605,402,666.03 0.00 605,402,666.03 1,890,032.08
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