Distrito Escolar del - Osceola County School District

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DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS For the Fiscal Year Ended 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 REVENUES Federal Direct 3100 456,554.11 3,527,772.36 0.00 2,349,000.00 0.00 0.00 0.00 6,333,326.47 Federal Through State and Local 3200 176,379.33 27,742,992.13 4,515,522.50 0.00 0.00 0.00 20,813,979.60 53,248,873.56 State Sources 3300 231,047,637.57 0.00 0.00 0.00 2,241,110.64 0.00 2,516,171.19 235,804,919.40 Local Sources: Property Taxes Levied for Operational Purposes 3411 103,388,324.04 0.00 0.00 0.00 0.00 0.00 0.00 103,388,324.04 Property Taxes Levied for Debt Service 3412 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Property Taxes Levied for Capital Projects 3413 0.00 0.00 0.00 0.00 0.00 0.00 25,513,349.19 25,513,349.19 Local Sales Taxes 3418 0.00 0.00 0.00 0.00 0.00 0.00 9,925,207.31 9,925,207.31 Charges for Service - Food Service 345X 0.00 0.00 0.00 0.00 0.00 0.00 5,718,629.57 5,718,629.57 Impact Fees 3496 0.00 0.00 0.00 0.00 9,651,481.82 0.00 0.00 9,651,481.82 Other Local Revenue 12,238,259.01 67,018.94 0.00 0.00 275,026.88 6,920.71 4,403,650.94 16,990,876.48 Total Local Sources 3400 115,626,583.05 67,018.94 0.00 0.00 9,926,508.70 6,920.71 45,560,837.01 171,187,868.41 Total Revenues 347,307,154.06 31,337,783.43 4,515,522.50 2,349,000.00 12,167,619.34 6,920.71 68,890,987.80 466,574,987.84 EXPENDITURES Current: Instruction 5000 234,732,978.20 17,063,103.67 1,926,436.54 0.00 0.00 0.00 44,963.91 253,767,482.32 Pupil Personnel Services 6100 19,574,080.90 1,911,690.07 114,803.13 0.00 0.00 0.00 0.00 21,600,574.10 Instructional Media Services 6200 4,166,487.42 233.66 4,822.53 0.00 0.00 0.00 0.00 4,171,543.61 Instruction and Curriculum Development Services 6300 6,706,294.34 5,957,889.23 187,774.80 0.00 0.00 0.00 42.58 12,852,000.95 Instructional Staff Training Services 6400 4,774,541.51 2,699,047.20 1,357,549.46 0.00 0.00 0.00 0.00 8,831,138.17 Instructional-Related Technology 6500 3,378,034.85 67,758.12 0.00 0.00 0.00 0.00 0.00 3,445,792.97 Board 7100 1,737,280.51 0.00 0.00 0.00 0.00 0.00 0.00 1,737,280.51 General Administration 7200 1,233,510.74 1,366,902.81 137,067.30 0.00 0.00 0.00 0.00 2,737,480.85 <strong>School</strong> Administration 7300 21,533,943.61 5,881.28 8,689.86 0.00 0.00 0.00 0.00 21,548,514.75 Facilities Acquisition and Construction 7410 1,358,026.14 0.00 0.00 0.00 2,905,686.04 984,239.47 2,247,313.95 7,495,265.60 Fiscal Services 7500 1,763,305.68 0.00 0.00 0.00 0.00 0.00 0.00 1,763,305.68 Food Services 7600 238,343.55 0.00 0.00 0.00 0.00 0.00 22,805,254.60 23,043,598.15 Central Services 7700 6,126,337.68 141,661.24 581,484.75 0.00 0.00 0.00 0.00 6,849,483.67 Pupil Transportation Services 7800 18,174,049.24 422,204.60 3,012.00 0.00 0.00 0.00 0.00 18,599,265.84 Operation of Plant 7900 27,341,210.01 0.00 0.00 0.00 0.00 0.00 604.45 27,341,814.46 Maintenance of Plant 8100 12,010,627.12 0.00 0.00 0.00 0.00 0.00 641.01 12,011,268.13 Administrative Technology Services 8200 3,064,204.56 0.00 130,452.67 0.00 0.00 0.00 0.00 3,194,657.23 Community Services 9100 429,506.12 1,331,131.15 0.00 0.00 0.00 0.00 2,648,421.21 4,409,058.48 Debt Service: (Function 9200) Retirement of Principal 710 326,055.90 0.00 0.00 0.00 0.00 0.00 15,238,612.21 15,564,668.11 Interest 720 26,948.64 0.00 0.00 2,696,490.00 0.00 0.00 12,754,501.05 15,477,939.69 Dues, Fees and Issuance Costs 730 0.00 0.00 0.00 3,187.50 0.00 0.00 39,580.80 42,768.30 Miscellaneous Expenditures 790 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Capital Outlay: Facilities Acquisition and Construction 7420 13,821.09 101,347.97 0.00 0.00 17,358,082.71 12,712,591.01 6,458,790.18 36,644,632.96 Other Capital Outlay 9300 672,054.63 268,932.43 63,429.46 0.00 1,310,895.16 203,788.61 1,591,970.01 4,111,070.30 Total Expenditures 369,381,642.44 31,337,783.43 4,515,522.50 2,699,677.50 21,574,663.91 13,900,619.09 63,830,695.96 507,240,604.83 Excess (Deficiency) of Revenues Over (Under) Expenditures (22,074,488.38) 0.00 0.00 (350,677.50) (9,407,044.57) (13,893,698.38) 5,060,291.84 (40,665,616.99) OTHER FINANCING SOURCES (USES) Long-Term Bonds Issued 3710 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Premium on Sale of Bonds 3791 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Discount on Sale of Bonds (Function 9299) 891 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Refunding Bonds Issued 3715 0.00 0.00 0.00 0.00 0.00 0.00 1,135,000.00 1,135,000.00 Premium on Refunding Bonds 3792 0.00 0.00 0.00 0.00 0.00 0.00 173,572.20 173,572.20 Discount on Refunding Bonds (Function 9299) 892 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Certificates of Participation Issued 3750 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Premium on Certificates of Participation 3793 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Discount on Certificates of Participation (Function 9299) 893 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Loans Incurred 3720 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Proceeds from the Sale of Capital Assets 3730 0.00 0.00 0.00 0.00 47,489.27 0.00 0.00 47,489.27 Loss Recoveries 3740 194,801.99 0.00 0.00 0.00 0.00 0.00 0.00 194,801.99 Proceeds of Forward Supply Contract 3760 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Special Facilities Construction Advances 3770 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00 0.00 0.00 0.00 0.00 0.00 (1,305,198.75) (1,305,198.75) Transfers In 3600 14,595,122.19 0.00 0.00 340,520.66 2,707,852.23 0.00 17,994,110.66 35,637,605.74 Transfers Out 9700 0.00 0.00 0.00 0.00 (11,823,999.13) 0.00 (23,813,606.61) (35,637,605.74) Total Other Financing Sources (Uses) 14,789,924.18 0.00 0.00 340,520.66 (9,068,657.63) 0.00 (5,816,122.50) 245,664.71 SPECIAL ITEMS __________________________________________ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 EXTRAORDINARY ITEMS __________________________________________ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Net Change in Fund Balances (7,284,564.20) 0.00 0.00 (10,156.84) (18,475,702.20) (13,893,698.38) (755,830.66) (40,419,952.28) Fund Balances, July 1, 2011 2800 91,601,580.14 0.00 0.00 10,156.84 56,516,561.73 18,231,564.42 33,503,882.65 199,863,745.78 Adjustment to Fund Balances 2891 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Fund Balances, June 30, 2012 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 The accompanying notes to financial statements are an integral part of this statement. ESE 145 202
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE GOVERNMENT-WIDE STATEMENT OF ACTIVITIES For the Fiscal Year Ended June 30, 2012 Net Change in Fund Balances - Governmental Funds $ (40,419,952.28) Amounts reported for governmental activities in the statement of activities are different because: Capital outlays are reported in the governmental funds as expenditures. However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives as depreciation expense. This is the amount of capital outlays in excess of depreciation expense in the current period. Capital outlays net of amounts not capitalized $ 40,755,703.26 Depreciation Expense (35,200,078.97) 5,555,624.29 Capital assets donated to the <strong>District</strong> increase net assets in the government-wide statements, but are not financial resources and, therefore, are not reported in the governmental funds. This is the value of capital assets donated during the current year. 1,394,334.06 The cost of capital assets disposed of during the current year is expensed in the statement of activities. In the governmental funds, the cost of these assets was recognized as an expenditure in the year purchased. Thus, the change in net assets differs from the change in fund balances by the undepreciated cost of the disposed assets. (195,789.00) Proceeds of refunding debt are reported as other financing sources in the governmental funds, while payments to the escrow agent for advance-refunding of outstanding debt are shown as other financing uses. Government-wide statements are affected only to the extent these amounts differ. Other long-term debt proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the statement of net assets. Repayment of long-term debt is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net assets. This is the net effect of these transactions. 15,734,866.86 Unearned revenues associated with impact fee credits are accrued in the government-wide statements, but are not recognized in the governmental funds. 171,716.67 Premiums and discounts on bonds issued along with debt issuance costs are reported in the governmental funds, in the year debt is issued, but are deferred and amortized over the life of the debt in the statement of activities. (276,797.97) Deferred charges associated with long-term debt issued in a prior period are reported in the statement of activities, but are not a current financial resource and, therefore, are not reported in the governmental funds. This is the net decrease in deferred charges during the current period. (167,788.55) Interest on long-term debt is recognized as an expenditure in the governmental funds when due, but is recognized as interest accrues in the statement of activities. 120,334.56 In the statement of activities, the cost of compensated absences is measured by the amounts earned during the year, while in the governmental funds, expenditures are recognized based on the amounts actually paid for compensated absences. This is the net amount of compensated absences paid in excess of the amount earned in the current period. (2,672,238.00) In the statement of activities, the cost of other post-employment benefits is measured by the increase in the net OPEB obligation during the year, while in the governmental funds, expenditures are recognized based on the amounts actually paid for the OPEB costs. This is the amount of the increase in the OPEB obligation in excess of the amount paid in the current period. (5,303,289.00) Internal service funds are used by management to charge the cost of certain activities, such as insurance, to individual funds. The net revenue (expense) of internal service funds is reported with governmental activities. 6,609,690.21 Change in Net Assets of Governmental Activities $ (19,449,288.15) The accompanying notes to financial statements are an integral part of this statement. ESE 145 203
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THE SCHOOL DISTRICT OF OSCEOLA COUN
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School Board Agenda September 4, 20
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Action Items - Adoption of Consent
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Instructional Appointments…contin
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Instructional Transfers…continued
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Instructional Transfers…continued
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Professional Support Staff Return f
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Professional Support Staff Transfer
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LEGAL NAME OF COMPANY: ____________
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2. DISTRICT OBLIGATIONS The DISTRIC
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Firms that have owner/operators tha
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In the event PROVIDER is arrested f
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e allowed to use the facility. The
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VI. SCHEDULE The PROVIDER shall mee
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X. COPYRIGHT AND PATENT INFRINGEMEN
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I. Student Learning Plan (SLP) J. F
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BUSINESS & FINANCE CONSENT AGENDA 9
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The School District of Osceola Coun
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General Fund The School District of
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Capital Projects Fund The School Di
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Internal Service Fund The School Di
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General Fund May, 2012 May, 2011 Un
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Internal Service Fund May, 2012 May
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FACILITIES CONSENT AGENDA 129
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INFORMATION AGENDA ITEMS NO BOARD A
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Old Business 145
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Board Member Comments and Committee
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Page 157 and 158: ORDER FORM Date: 7/18/2012 Order Fo
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Page 175 and 176: HUMAN RESOURCES REGULAR AGENDA ITEM
Page 177 and 178: OSCEOLA COUNTY SCHOOL DISTRICT JOB
Page 179 and 180: BUSINESS & FINANCE REGULAR AGENDA I
Page 181 and 182: School Board Members Barbara Horn,
Page 183 and 184: CONTENTS: FLORIDA DEPARTMENT OF EDU
Page 185 and 186: MANAGEMENT’S DISCUSSION AND ANALY
Page 187 and 188: ‣ Component units - The District
Page 189 and 190: GOVERNMENT-WIDE FINANCIAL ANALYSIS
Page 191 and 192: Expenses and Program Revenues - Gov
Page 193 and 194: FINANCIAL ANALYSIS OF THE DISTRICT
Page 195 and 196: Capital Assets CAPITAL ASSETS AND D
Page 197 and 198: REQUESTS FOR INFORMATION This repor
Page 199 and 200: DISTRICT SCHOOL BOARD OF OSCEOLA CO
Page 201: DISTRICT SCHOOL BOARD OF OSCEOLA CO
Page 215 and 216: The Bellalago Educational Facilitie
Page 217 and 218: Basis of Accounting Basis of accoun
Page 219 and 220: Capital assets are depreciated usin
Page 221 and 222: ‣ Educational Impact Fees Osceola
Page 223 and 224: Credit Risk ‣ The District’s in
Page 225 and 226: 6. INSTALLMENT-PURCHASES PAYABLE Th
Page 227 and 228: 8. EDUCATIONAL FACILITIES BENEFIT D
Page 229 and 230: Certificates Lease Term Series 2004
Page 231 and 232: 10. BONDS PAYABLE Bonds payable at
Page 233 and 234: 11. DEFEASED DEBT The Florida Depar
Page 235 and 236: For the governmental activities, co
Page 237 and 238: The District has set aside “conti
Page 239 and 240: The District’s annual OPEB cost,
Page 241 and 242: 15. INTERFUND RECEIVABLES, PAYABLES
Page 243 and 244: 18. FLORIDA RETIREMENT SYSTEM All r
Page 245 and 246: 19. EARLY RETIREMENT PROGRAM The Bo
Page 247 and 248: Board chose to leave the Florida Sc
Page 249 and 250: 23. BOND RATINGS Following is a sum
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DISTRICT SCHOOL BOARD OF OSCEOLA CO
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Exhibit G-1 Page 33 DISTRICT SCHOOL
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Exhibit G-3 Page 35 DISTRICT SCHOOL
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CONTENTS: FLORIDA DEPARTMENT OF EDU
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SDOC‐12‐Q‐096‐CJ‐FPC, Con
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LIIS‐SIS RFP #SDOC‐12‐P‐089
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SPECIAL PROGRAMS, INFORMATION & TEC
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SCHOOL SUPPORT SERVICES REGULAR AGE
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ATTORNEY’S REPORT/LEGAL ISSUES 37
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Distrito Escolar del - Osceola County School District

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