Distrito Escolar del - Osceola County School District

DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY
BALANCE SHEET
GOVERNMENTAL FUNDS
June 30, 2012
Other Federal ARRA Economic Other ARRA Economic
Federal Economic Stimulus Stimulus Debt Capital Stimulus Capital Other Total
Account General Programs Programs Service Projects Projects Governmental Governmental
Number 100 420 430 299 390 399 Funds Funds
ASSETS
Cash and Cash Equivalents 1110 42,196,172.79 5,442.03 4,911.27 0.00 5,545,534.66 8,233,551.40 21,009,202.82 76,994,814.97
Investments 1160 42,900,906.70 0.00 0.00 0.00 33,861,924.12 0.00 10,610,806.77 87,373,637.59
Taxes Receivable, Net 1120 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Accounts Receivable, Net 1130 340,661.63 1,054.06 0.00 0.00 49,384.57 0.00 866,903.75 1,258,004.01
Interest Receivable 1170 20,312.79 0.00 0.00 0.00 44,321.16 0.00 35,937.53 100,571.48
Due from Reinsurer 1180 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Deposits Receivable 1210 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Due From Other Funds:
Budgetary Funds 1141 4,059,008.43 0.00 0.00 0.00 0.00 0.00 0.00 4,059,008.43
Internal Funds 1142 108,297.54 0.00 0.00 0.00 0.00 0.00 0.00 108,297.54
Due from Other Agencies 1220 478,817.37 2,162,955.43 164,367.97 0.00 698,398.60 0.00 2,030,375.49 5,534,914.86
Inventory 1150 1,838,068.02 0.00 0.00 0.00 0.00 0.00 416,365.37 2,254,433.39
Prepaid Items 1230 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Restricted Assets
Cash with Fiscal/Service Agent 1114 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Assets 91,942,245.27 2,169,451.52 169,279.24 0.00 40,199,563.11 8,233,551.40 34,969,591.73 177,683,682.27
LIABILITIES AND FUND BALANCES
LIABILITIES
Salaries, Benefits and Payroll Taxes Payable 2110 884,984.83 388,804.10 2,175.07 0.00 0.00 0.00 96,029.02 1,371,993.02
Payroll Deductions and Withholdings 2170 1,526,542.01 138,844.01 4,139.90 0.00 0.00 0.00 76,524.96 1,746,050.88
Accounts Payable 2120 2,344,522.35 450,385.82 53,954.06 0.00 179,943.20 24,902.85 261,470.91 3,315,179.19
Judgments Payable 2130 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Construction Contracts Payable 2140 0.00 9,531.85 0.00 0.00 352,285.30 909,777.03 22,318.73 1,293,912.91
Construction Contracts Payable-Retained Percentage 2150 0.00 0.00 0.00 0.00 1,605,745.16 1,436,990.41 365,685.13 3,408,420.70
Matured Bonds Payable 2180 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Matured Interest Payable 2190 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Due to Fiscal Agent 2240 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sales Tax Payable 2260 2,537.35 0.00 0.00 0.00 356.92 0.00 361.92 3,256.19
Accrued Interest Payable 2210 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Deposits Payable 2220 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Due to Other Agencies 2230 2,797,436.32 162,308.65 13,440.76 0.00 0.00 0.00 67,572.47 3,040,758.20
Section 1011.13 Notes Payable 2250 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Due to Other Funds:
Budgetary Funds 2161 0.00 1,019,577.09 95,569.45 0.00 20,373.00 1,524,015.07 1,211,361.31 3,870,895.92
Internal Funds 2162 17,242.86 0.00 0.00 0.00 0.00 0.00 0.00 17,242.86
Deferred Revenue:
Unearned Revenue 2410 51,963.61 0.00 0.00 0.00 0.00 0.00 120,215.29 172,178.90
Unavailable Revenue 2410 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Liabilities 7,625,229.33 2,169,451.52 169,279.24 0.00 2,158,703.58 3,895,685.36 2,221,539.74 18,239,888.77
FUND BALANCES
Nonspendable:
Inventory 2711 1,838,068.02 0.00 0.00 0.00 0.00 0.00 416,365.37 2,254,433.39
Prepaid Amounts 2712 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Permanent Fund Principal 2713 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other Not in Spendable Form 2719 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Nonspendable Fund Balance 2710 1,838,068.02 0.00 0.00 0.00 0.00 0.00 416,365.37 2,254,433.39
Restricted for:
Economic Stabilization 2721 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Federal Required Carryover Programs 2722 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
State Required Carryover Programs 2723 12,290,431.90 0.00 0.00 0.00 0.00 0.00 0.00 12,290,431.90
Local Sales Tax and Other Tax Levy 2724 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Debt Service 2725 0.00 0.00 0.00 0.00 0.00 0.00 1,768,473.36 1,768,473.36
Capital Projects 2726 0.00 0.00 0.00 0.00 38,040,859.53 4,337,866.04 18,260,673.02 60,639,398.59
Restricted for Grants and Programs 2729 3,893,658.25 0.00 0.00 0.00 0.00 0.00 11,527,980.05 15,421,638.30
Restricted for _________________ 2729 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Restricted Fund Balance 2720 16,184,090.15 0.00 0.00 0.00 38,040,859.53 4,337,866.04 31,557,126.43 90,119,942.15
Committed to:
Economic Stabilization 2731 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Contractual Agreements 2732 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Committed for ________________ 2739 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Committed for ________________ 2739 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Committed Fund Balance 2730 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Assigned to:
Special Revenue 2741 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Debt Service 2742 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Projects 2743 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Permanent Funds 2744 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Assigned for Contract Commitments 2749 955,435.16 0.00 0.00 0.00 0.00 0.00 0.00 955,435.16
Assigned for Carryover Appropriations 2749 1,707,830.18 0.00 0.00 0.00 0.00 0.00 0.00 1,707,830.18
Assigned for Projected Operating Deficit 2749 11,000,000.00 0.00 0.00 0.00 0.00 0.00 0.00 11,000,000.00
Assigned for Other Purposes 2749 0.00 0.00 0.00 0.00 0.00 0.00 774,560.19 774,560.19
Total Assigned Fund Balance 2740 13,663,265.34 0.00 0.00 0.00 0.00 0.00 774,560.19 14,437,825.53
Total Unassigned Fund Balance 2750 52,631,592.43 0.00 0.00 0.00 0.00 0.00 0.00 52,631,592.43
Total Fund Balances 2700 84,317,015.94 0.00 0.00 0.00 38,040,859.53 4,337,866.04 32,748,051.99 159,443,793.50
Total Liabilities and Fund Balances 91,942,245.27 2,169,451.52 169,279.24 0.00 40,199,563.11 8,233,551.40 34,969,591.73 177,683,682.27
The accompanying notes to financial statements are an integral part of this statement.
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