Distrito Escolar del - Osceola County School District

DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY
COMBINING STATEMENT OF ACTIVITIES (CONTINUED)
MAJOR AND NONMAJOR COMPONENT UNITS
TOTAL COMPONENT UNITS
Net (Expense)
For the Fiscal Year Ended June 30, 2012
Revenue and Changes
Program Revenues
in Net Assets
Operating Capital Total
Account Charges for Grants and Grants and Component Units
FUNCTIONS Number Expenses Services Contributions Contributions Activities
Component Unit Activities:
Instruction 5000 16,268,421.07 0.00 80,469.00 0.00 (16,187,952.07)
Pupil Personnel Services 6100 563,550.00 0.00 0.00 0.00 (563,550.00)
Instructional Media Services 6200 91,313.00 0.00 0.00 0.00 (91,313.00)
Instruction and Curriculum Development Services 6300 0.00 0.00 0.00 0.00 0.00
Instructional Staff Training Services 6400 68,647.00 0.00 0.00 0.00 (68,647.00)
Instructional-Related Technology 6500 82,402.00 0.00 0.00 0.00 (82,402.00)
Board 7100 112,375.00 0.00 0.00 0.00 (112,375.00)
General Administration 7200 5,699,313.16 0.00 0.00 0.00 (5,699,313.16)
School Administration 7300 1,804,924.40 0.00 0.00 0.00 (1,804,924.40)
Facilities Acquisition and Construction 7400 4,066,176.72 0.00 529,047.00 0.00 (3,537,129.72)
Fiscal Services 7500 90,110.00 0.00 0.00 0.00 (90,110.00)
Food Services 7600 8,577.00 0.00 0.00 0.00 (8,577.00)
Central Services 7700 10,443.00 0.00 0.00 0.00 (10,443.00)
Pupil Transportation Services 7800 290,346.97 0.00 0.00 0.00 (290,346.97)
Operation of Plant 7900 3,335,971.56 0.00 487,445.00 0.00 (2,848,526.56)
Maintenance of Plant 8100 417,687.00 0.00 0.00 0.00 (417,687.00)
Administrative Technology Services 8200 0.00 0.00 0.00 0.00 0.00
Community Services 9100 40,998.00 102,612.00 3,242,720.00 0.00 3,304,334.00
Interest on Long-term Debt 9200 2,688,603.38 0.00 0.00 0.00 (2,688,603.38)
Unallocated Depreciation/Amortization Expense* 15,508.00 (15,508.00)
Total Component Unit Activities 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.
General Revenues:
Taxes:
Property Taxes, Levied for Operational Purposes 0.00
Property Taxes, Levied for Debt Service 0.00
Property Taxes, Levied for Capital Projects 0.00
Local Sales Taxes 0.00
Grants and Contributions Not Restricted to Specific Programs 29,510,424.78
Investment Earnings 0.00
Miscellaneous 505,595.00
Special Items 0.00
Extraordinary Items 0.00
Transfers 0.00
Total General Revenues, Special Items, Extraordinary Items, and Transfers 30,016,019.78
Change in Net Assets (1,197,054.48)
Net Assets - July 1, 2011 3,087,086.56
Net Assets - June 30, 2012 1,890,032.08
The accompanying notes to financial statements are an integral part of this statement.
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