Distrito Escolar del - Osceola County School District

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DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS FIDUCIARY FUNDS For the Fiscal Year Ended June 30, 2012 Total Total Total Investment Private-Purpose Pension Account Trust Funds Trust Funds Trust Funds Number 84X 85X 87X ADDITIONS Contributions: Employer 0.00 0.00 0.00 Plan Members 0.00 0.00 0.00 Gifts, Grants and Bequests 3440 0.00 0.00 0.00 Investment Earnings: Interest 3431 0.00 0.00 0.00 Gain on Sale of Investments 3432 0.00 0.00 0.00 Net Increase (Decrease) in the Fair Value of Investments 3433 0.00 0.00 0.00 Total Investment Earnings 0.00 0.00 0.00 Less Investment Expense 0.00 0.00 0.00 Net Investment Earnings 0.00 0.00 0.00 Total Additions 0.00 0.00 0.00 DEDUCTIONS Salaries 100 0.00 0.00 0.00 Employee Benefits 200 0.00 0.00 0.00 Purchased Services 300 0.00 0.00 0.00 Other Expenses 700 0.00 0.00 0.00 Refunds of Contributions 0.00 0.00 0.00 Administrative Expenses 0.00 0.00 0.00 Total Deductions 0.00 0.00 0.00 Change In Net Assets 0.00 0.00 0.00 Net Assets - July 1, 2011 2885 0.00 0.00 0.00 Net Assets - June 30, 2012 2785 0.00 0.00 0.00 The accompanying notes to financial statements are an integral part of this statement. ESE 145 208
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY COMBINING STATEMENT OF NET ASSETS MAJOR AND NONMAJOR COMPONENT UNITS June 30, 2012 Bellalago Flora Ridge Total Nonmajor Total Account Educational Facilities Educational Facilities Component Component Number Benefit <strong>District</strong> Benefit <strong>District</strong> Units Units ASSETS Cash and Cash Equivalents 1110 3,399,983.00 923,694.00 9,153,706.96 13,477,383.96 Investments 1160 0.00 0.00 0.00 0.00 Taxes Receivable, Net 1120 0.00 0.00 231,328.00 231,328.00 Accounts Receivable, Net 1130 244,305.00 0.00 662,925.00 907,230.00 Interest Receivable 1170 0.00 0.00 0.00 0.00 Due from Reinsurer 1180 0.00 0.00 0.00 0.00 Deposits Receivable 1210 0.00 0.00 52,761.00 52,761.00 Due from Other Agencies 1220 628,521.00 0.00 649,716.00 1,278,237.00 Internal Balances 0.00 0.00 132,860.92 132,860.92 Inventory 1150 0.00 0.00 0.00 0.00 Prepaid Items 1230 0.00 0.00 1,599,980.00 1,599,980.00 Restricted Assets: Cash with Fiscal Agent 1114 0.00 0.00 2,614,896.00 2,614,896.00 Deferred Charges: Issuance Costs 480,073.00 362,711.00 742,238.00 1,585,022.00 Noncurrent assets: Other Post-employment Benefits Obligation (asset) 1410 0.00 0.00 0.00 0.00 Capital Assets: Land 1310 1,000,000.00 0.00 238,220.00 1,238,220.00 Land Improvements - Nondepreciable 1315 0.00 0.00 0.00 0.00 Construction in Progress 1360 0.00 0.00 0.00 0.00 Improvements Other Than Buildings 1320 459,510.00 0.00 42,568.00 502,078.00 Less Accumulated Depreciation 1329 (101,520.00) 0.00 (24,290.00) (125,810.00) Buildings and Fixed Equipment 1330 22,284,836.00 0.00 13,921,451.00 36,206,287.00 Less Accumulated Depreciation 1339 (2,954,567.00) 0.00 (2,815,452.00) (5,770,019.00) Furniture, Fixtures and Equipment 1340 2,270,913.00 0.00 3,293,822.00 5,564,735.00 Less Accumulated Depreciation 1349 (1,970,188.00) 0.00 (2,938,896.00) (4,909,084.00) Motor Vehicles 1350 0.00 0.00 0.00 0.00 Less Accumulated Depreciation 1359 0.00 0.00 0.00 0.00 Property Under Capital Leases 1370 0.00 0.00 0.00 0.00 Less Accumulated Depreciation 1379 0.00 0.00 0.00 0.00 Audio Visual Materials 1381 0.00 0.00 9,117.00 9,117.00 Less Accumulated Depreciation 1388 0.00 0.00 (9,117.00) (9,117.00) Computer Software 1382 0.00 0.00 36,765.00 36,765.00 Less Accumulated Amortization 1389 0.00 0.00 (36,844.00) (36,844.00) Total Capital Assets net of Accum. Dep'n 20,988,984.00 0.00 11,717,344.00 32,706,328.00 Total Assets 25,741,866.00 1,286,405.00 27,557,755.88 54,586,026.88 LIABILITIES AND NET ASSETS LIABILITIES Salaries and Wages Payable 2110 0.00 0.00 574,974.27 574,974.27 Payroll Deductions and Withholdings 2170 0.00 0.00 55,574.00 55,574.00 Accounts Payable 2120 20,000.00 20,000.00 1,347,542.53 1,387,542.53 Judgments Payable 2130 0.00 0.00 0.00 0.00 Construction Contracts Payable 2140 0.00 0.00 0.00 0.00 Construction Contracts Retainage Payable 2150 0.00 0.00 0.00 0.00 Due to Fiscal Agent 2240 0.00 0.00 0.00 0.00 Accrued Interest Payable 2210 619,770.00 163,527.00 317,160.00 1,100,457.00 Deposits Payable 2220 0.00 0.00 0.00 0.00 Due to Other Agencies 2230 0.00 0.00 1,951,754.00 1,951,754.00 Sales Tax Payable 2260 0.00 0.00 0.00 0.00 Deferred Revenue 2410 0.00 0.00 0.00 0.00 Estimated Unpaid Claims 2271 0.00 0.00 0.00 0.00 Estimated Liability for Claims Adjustment 2272 0.00 0.00 0.00 0.00 Estimated Liability for Arbitrage Rebate 2280 0.00 0.00 0.00 0.00 Noncurrent Liabilities: Portion Due Within One Year: Section 1011.13, F.S., Notes Payable 2250 0.00 0.00 0.00 0.00 Notes Payable 2310 0.00 0.00 0.00 0.00 Obligations Under Capital Leases 2315 0.00 0.00 0.00 0.00 Bonds Payable 2320 560,000.00 35,000.00 435,000.00 1,030,000.00 Liability for Compensated Absences 2330 0.00 0.00 0.00 0.00 Certificates of Participation Payable 2340 0.00 0.00 0.00 0.00 Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 0.00 Other Post-employment Benefits Obligation 2360 0.00 0.00 0.00 0.00 Estimated PECO Advance Payable 2370 0.00 0.00 0.00 0.00 Estimated Liability for Arbitrage Rebate 2280 0.00 0.00 0.00 0.00 Portion Due After One Year: Notes Payable 2310 0.00 0.00 0.00 0.00 Obligations Under Capital Leases 2315 0.00 0.00 0.00 0.00 Bonds Payable 2320 24,587,296.00 7,338,397.00 14,670,000.00 46,595,693.00 Liability for Compensated Absences 2330 0.00 0.00 0.00 0.00 Certificates of Participation Payable 2340 0.00 0.00 0.00 0.00 Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 0.00 Other Post-employment Benefits Obligation 2360 0.00 0.00 0.00 0.00 Estimated PECO Advance Payable 2370 0.00 0.00 0.00 0.00 Estimated Liability for Arbitrage Rebate 2280 0.00 0.00 0.00 0.00 Total Liabilities 25,787,066.00 7,556,924.00 19,352,004.80 52,695,994.80 NET ASSETS Invested in Capital Assets, Net of Related Debt 2770 (1,642,729.00) (6,139,811.00) (2,549,381.00) (10,331,921.00) Restricted For: Categorical Carryover Programs 2780 0.00 0.00 0.00 0.00 Food Service 2780 0.00 0.00 0.00 0.00 Debt Service 2780 0.00 0.00 2,443,998.00 2,443,998.00 Capital Projects 2780 0.00 0.00 0.00 0.00 Other Purposes 2780 1,597,529.00 0.00 1,578,494.00 3,176,023.00 Unrestricted 2790 0.00 (130,708.00) 6,732,640.08 6,601,932.08 Total Net Assets (45,200.00) (6,270,519.00) 8,205,751.08 1,890,032.08 Total Liabilities and Net Assets 25,741,866.00 1,286,405.00 27,557,755.88 54,586,026.88 The accompanying notes to financial statements are an integral part of this statement. ESE 145 209
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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 207: 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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