Distrito Escolar del - Osceola County School District
Distrito Escolar del - Osceola County School District
Distrito Escolar del - Osceola County School District
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THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLORIDA<br />
MELBA LUCIANO, SUPERINTENDENT<br />
817 Bill Beck Boulevard • Kissimmee• Florida 34744-4492<br />
PHONE: (407) 870-4600 FAX: (407) 870-4010 www.osceola.k12.fl.us<br />
SCHOOL BOARD MEMBERS<br />
Jay Wheeler<br />
<strong>District</strong> 1 – Kissimmee<br />
407-462-6598<br />
Julius Melendez<br />
Vice Chair<br />
<strong>District</strong> 2 – Kissimmee<br />
407-922-5113<br />
Cindy Hartig<br />
<strong>District</strong> 3 – Kissimmee<br />
407-462-5781<br />
Meeting Time: 5:30 P.M.<br />
CALL TO ORDER<br />
Invocation<br />
Pledge of Allegiance<br />
Mission Statement<br />
Translation Services<br />
SCHOOL BOARD AGENDA<br />
Board Meeting<br />
Tuesday, September 4, 2012<br />
Barbara Horn<br />
Chair<br />
<strong>District</strong> 4 – Kissimmee<br />
407-462-5642<br />
I. PRESENTATIONS<br />
a. Recognition of the students that achieved perfect scores in both Reading and<br />
Mathematics for the 2012 2,0 Florida Comprehensive Assessment Test<br />
b. Florida Action for Healthy Kids Presentation<br />
Tom Long<br />
<strong>District</strong> 5 – St. Cloud<br />
407-462-5782<br />
II.<br />
III.<br />
IV.<br />
OPEN FOR PUBLIC COMMENT<br />
APPOINTMENTS/TRANSFERS<br />
AGENDA MODIFICATIONS<br />
ADMINISTRATIVE<br />
COMPLEX OFFICES:<br />
Alternative Programs<br />
1200 Vermont Avenue<br />
St. Cloud, FL 34769<br />
PHONE: 407-343-8713<br />
FAX: 407-343-8776<br />
Exceptional Student Education<br />
805 Bill Beck Boulevard<br />
Kissimmee, FL 34744-4495<br />
PHONE: 407-343-8700<br />
FAX: 407-343-8775<br />
Facilities<br />
809 Bill Beck Boulevard<br />
Kissimmee, FL 34744-4495<br />
PHONE: 407-518-2964<br />
FAX: 407-518-2985<br />
Professional Development<br />
799 Bill Beck Boulevard<br />
Kissimmee, FL 34744-4495<br />
PHONE: 407-518-2940<br />
FAX: 407-518-2988<br />
Student Services<br />
801 Bill Beck Boulevard<br />
Kissimmee, FL 34744-4495<br />
PHONE: 407-870-4897<br />
FAX: 407-870-4629<br />
CONSENT AGENDA ITEMS<br />
V. ACTION ITEMS – ADOPTION OF CONSENT AGENDA<br />
Approval of Minutes as submitted for the following:<br />
Board Meeting – 8/21/12<br />
HUMAN RESOURCES – Tammy L. Cope-Otterson<br />
1. Approval of Personnel Agenda<br />
CURRICULUM AND INSTRUCTION – Lissette Brizendine & Pamela A. Tapley<br />
2. Consideration and approval of the Local Plan for Education of Adults with<br />
Disabilities<br />
3. Approve the Supplemental Education Services Agreement Template, 2012-<br />
2013<br />
ADMINISTRATION AND STUDENT SERVICES – Thomas A. Phelps<br />
4. Approve renewal Cooperative Agreement with Health Care Center for the<br />
Homeless, Inc.<br />
5. Approve the Recommendations for Expulsion<br />
6. Approve Renewal of the Cooperative Agreement for Early Truancy<br />
Intervention for the term of July 1, 2012 until June 30, 2014<br />
BUSINESS AND FINANCE - William C. Collins<br />
7. Approve the Various Donations to the <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong>.<br />
Florida in the amount of $22,317.82<br />
1
<strong>School</strong> Board Agenda<br />
September 4, 2012<br />
Page 2 of 3<br />
8. Approve the Monthly Report for May 2012<br />
9. Approve the Disposal and/or Sale of Non-Technology Surplus Property and Equipment for<br />
September 2012<br />
10. Approve the Disposal and/or Sale of Technology Surplus and Equipment for September 2012<br />
11. Approve Donation of Surplus Computers to the Kiwanis Club<br />
12. Approve Resolution No. 13-016 Authorizing Employees to Sign Checks and Other Withdrawals<br />
from the Internal Funds of Ventura Elementary <strong>School</strong><br />
13. Approve Resolution No. 13-019 Authorizing Employees to Sign Checks and Other Withdrawals<br />
from the Internal Funds of Reedy Creek Elementary <strong>School</strong><br />
SPECIAL PROGRAMS, INFORMATION AND TECHNOLOGY SERVICES – Stuart L. Singer<br />
FACILITIES – Clyde A. Wells<br />
SCHOOL SUPPORT SERVICES – Mark A. Munas<br />
14. Approve the 2012-2013 Master Inservice Plan<br />
VI.<br />
VII.<br />
VIII.<br />
IX.<br />
ITEMS REMOVED FROM CONSENT AGENDA FOR SPECIAL CONSIDERATION<br />
INFORMATION AGENDA ITEMS (NO BOARD ACTION REQUIRED)<br />
15. 2012-2013 AdvancED <strong>District</strong> Accreditation External Review Team Visit – October 7, 2012-<br />
October 10, 2012<br />
16. Curriculum and Instruction Update – STEM<br />
17. Information on the Monthly Business Advisory Board Meeting for August 22, 2012<br />
OLD BUSINESS<br />
NEW BUSINESS<br />
X. BOARD MEMBER COMMENTS AND COMMITTEE REPORT<br />
REGULAR AGENDA ITEMS<br />
XI.<br />
XII.<br />
CURRICULUM AND INSTRUCTION – Lissette Brizendine & Pamela A. Tapley<br />
A. Approval of Out-of-State Travel Requests<br />
B. Approval of Out-of-State Field Trip Requests<br />
C. Approve the contract between PLATO, Inc. and The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong>, FL in the<br />
amount of $567,250.00<br />
ADMINISTRATION AND STUDENT SERVICES – Thomas A. Phelps<br />
D. Approval of contract between The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong>, Florida and Community<br />
Based Care of Central Florida<br />
HUMAN RESOURCES – Tammy L. Cope-Otterson<br />
E. Approval of Job Description – Network Specialist – <strong>District</strong> Level<br />
XIII.<br />
BUSINESS AND FINANCE – William C. Collins<br />
F. Approval of Annual Financial Report for the Year Ended June 2012<br />
G. Approve the Budget Amendments for June 1 through June 30, 2012<br />
H. Approve Bid Renewal #SDOC-09-B-110-CJ, Lawn Care Services for Westside K-8 <strong>School</strong><br />
I. Approve Bid Renewal #SDOC-09-B-120-CJ, Lawn Care Services for Narcoossee Elementary<br />
Student Achievement – Our Number One Priority<br />
<strong>District</strong>wide Accreditation by the Southern Association of Colleges and <strong>School</strong>s<br />
An Equal Opportunity Agency<br />
2
<strong>School</strong> Board Agenda<br />
September 4, 2012<br />
Page 3 of 3<br />
and Middle <strong>School</strong>s<br />
J. Approve Bid Renewal #SDOC-10-B-006-CJ, Lawn Care Services for New Beginnings<br />
Educational Complex <strong>School</strong><br />
K. Approve Bid Renewal #SDOC-10-B-007-CJ, Lawn Care Services for St. Cloud Administrative<br />
Annex<br />
L. Approve Bid Renewal #SDOC-10-B-034-KR, Intra & Inter State Field Trips – Additional<br />
Providers<br />
M. Approve the Request to Negotiate with the Three Top-Ranked Firms for Request for<br />
Qualifications (RFQ#SDOC-12-Q-096-CJ-FPC) for Continuing Services Contract for Surveying<br />
and Mapping Services<br />
N. Approve the Request to Negotiate With the Top-Ranked Firm for the Local Instructional<br />
Improvement System (LIIS) and Student Information System (SIS), RFP#SDOC-12-P-089-LK<br />
XIV.<br />
SPECIAL PROGRAMS, INFORMATION AND TECHNOLOGY SERVICES – Stuart L. Singer<br />
XV.<br />
FACILITIES – Clyde A. Wells<br />
XVI.<br />
SCHOOL SUPPORT SERVICES – Mark A. Munas<br />
XVII.<br />
XVIII.<br />
XIX.<br />
XX.<br />
SUPERINTENDENT’S RECOMMENDATION – Melba Luciano<br />
ATTORNEY’S REPORT/LEGAL ISSUES<br />
SUPERINTENDENT’S UPDATE – Melba Luciano<br />
ADJOURN<br />
MISSION STATEMENT<br />
The mission of the <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong>, Florida is education which inspires all to their highest potential.<br />
NOTICES<br />
In accordance with Florida Statute 286.0105: Any person wishing to appeal any decision made by the <strong>School</strong> Board with respect to any matter considered at such<br />
meeting or hearing will need a record of the proceedings, and that, for such purpose, may need to ensure that a verbatim record of the proceeding is made, which<br />
record includes the testimony and evidence upon which the appeal is made.<br />
In accordance with Americans with Disabilities Act (Florida Statute 286.26), persons needing assistance to participate in any of these proceedings should contact<br />
the Office of the Superintendent, 817 Bill Beck Boulevard, Kissimmee, FL 34744, (407)870-4008, prior to the meeting.<br />
If you wish to address the <strong>School</strong> Board, please complete one of the request forms in the front of the room and give it to one of the Assistant Superintendents<br />
located at the front of the room, prior to the meeting.<br />
Student Achievement – Our Number One Priority<br />
<strong>District</strong>wide Accreditation by the Southern Association of Colleges and <strong>School</strong>s<br />
An Equal Opportunity Agency<br />
3
Presentations<br />
4
Action Items – Adoption<br />
of Consent Agenda<br />
Consent AGENDA<br />
7
CONSENT AGENDA<br />
8
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLORIDA<br />
SCHOOL BOARD AGENDA ITEM<br />
DATE:<br />
Í»°¬»³¾»® ìô îðïî<br />
Presentation<br />
Consent<br />
TO:<br />
FROM:<br />
SCHOOL BOARD MEMBERS<br />
MELBA LUCIANO, SUPERINTENDENT<br />
Information<br />
Regular<br />
SUBJECT/<br />
RECOMMENDATION:<br />
Approval of Personnel Agenda<br />
FINANCIAL SOURCE:<br />
EXECUTIVE SUMMARY:<br />
Instructional: Appointments, Leave of Absence, Return from Leave of Absence, Resignations, Transfers<br />
Professional Support: Retirements, Appointments, End Probation, Leave of Absence, Leave of Absence<br />
Extended, Return from Leave of Absence, Resignations, Transfers, Probationary Terminations, Upgrades<br />
Substitutes: Employee Resignations<br />
DISTRICT FOCUS AREA(S):<br />
STUDENT ACHIEVEMENT: Grow and strengthen instructional<br />
practices to increase the academic achievement of all students<br />
DISTRICT GOAL(S):<br />
CLIMATE: Cultivate and sustain a safe and positive environment<br />
where students are engaged in their learning and the rights of all<br />
individuals are protected and respected.<br />
FINANCE/EFFICIENT OPERATIONS: Closely monitor and<br />
manage <strong>District</strong> finances and operations in order to sustain<br />
educational program priorities over the long term and provide<br />
transparency to the public.<br />
Establish a culture of continuous improvement.<br />
Ensure the education system is differentiated for each learner with the<br />
goal to reduce the achievement gap for each student.<br />
Instructional decisions will be based upon the analysis of student data.<br />
The <strong>District</strong> will reduce the number of students scoring at level 1 or 2 on<br />
the State Assessments in Reading and Writing.<br />
Increase the graduation rate at all high schools.<br />
Submitted by:<br />
Staff Recommended by:<br />
Restructure the organization & leadership at the <strong>District</strong> Office to reduce<br />
administrative costs & provide direct supervision of schools by superintendent.<br />
Establish system of accountability to ensure appropriate management of<br />
resources at all levels to provide efficient & fiscally responsible practice.<br />
Build capacity in leadership for the future of the <strong>District</strong>.<br />
Implement a HR & professional development system that places an emphasis on<br />
high levels of performance & a system which supports employee improvement.<br />
Establish practice which is firm, fair and consistent in all dealings both internally<br />
and externally.<br />
Tammy L. Cope-Otterson, Chief Human Resources Officer<br />
Tammy L. Cope-Otterson, Chief Human Resources Officer<br />
Improve the quality, integrity and consistency of our communications with<br />
all stakeholders.<br />
Establish a climate of individual trustworthiness and trust among all<br />
stakeholders in the educational community.<br />
Enhance relationships with students, parents, employees, Board and<br />
community for the mutual benefit of the <strong>District</strong>.<br />
Ensure students and staff have a safe learning environment.<br />
Student Achievement - Our #1 Priority<br />
An Equal Opportunity Agency FC-100-1009 (Rev. 07.09.12)<br />
9
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLORIDA<br />
817 Bill Beck Boulevard • Kissimmee• Florida 34744-4492<br />
Phone: 407-870-4600 • Fax: 407-870-4010 • www.osceola.k12.fl.us<br />
SCHOOL BOARD MEMBERS<br />
<strong>District</strong> 1 – Jay Wheeler<br />
407-462-6598<br />
<strong>District</strong> 2 – Julius Melendez - Vice Chair<br />
407-922-5113<br />
<strong>District</strong> 3 – Cindy Lou Hartig<br />
407-462-5781<br />
<strong>District</strong> 4 – Barbara Horn - Chair<br />
407-462-5642<br />
<strong>District</strong> 5 – Tom Long<br />
407-462-5782<br />
Superintendent of <strong>School</strong>s<br />
Melba Luciano<br />
TO:<br />
FROM:<br />
Melba Luciano, Superintendent<br />
Tammy Cope-Otterson, Chief Human Resources Officer<br />
RE: Personnel Agenda for September 4, 2012<br />
DATE: August 24, 2012<br />
Please accept the following personnel actions as our recommendations.<br />
INSTRUCTIONAL APPOINTMENTS<br />
Lamalik Sherman 08/13/12 Teacher - Reading Poinciana High <strong>School</strong><br />
Renee Cody 08/13/12 Teacher - Fifth Grade Chestnut Elem <strong>School</strong> for Science & Engineering<br />
Diana Lovett 08/13/12 Teacher - First Grade Poinciana Academy of Fine Arts<br />
Susan McKnabb 08/13/12 Teacher - Fifth Grade Flora Ridge Elementary <strong>School</strong><br />
Marian Richart 08/13/12 Teacher - Kindergarten Thacker Ave Elem <strong>School</strong> for Intl. Studies<br />
Jessica Reilly 08/13/12 Teacher - Fifth Grade Lakeview Elementary <strong>School</strong><br />
Jennifer Wallace 08/13/12 Teacher - Fifth Grade Cypress Elementary <strong>School</strong><br />
Kasey Wells 08/13/12 Teacher - Third Grade Celebration K-8<br />
Dalia Vazquez 08/13/12 Teacher - Foreign Language Liberty High <strong>School</strong><br />
Richard Troche 08/13/12 Teacher - Other - JROTC Horizon Middle <strong>School</strong><br />
Amanda Timmons 08/13/12 Teacher - Science <strong>Osceola</strong> High <strong>School</strong><br />
Elizabeth Schaick 08/13/12 Teacher - Language Arts Celebration High <strong>School</strong><br />
Jayne Sam 08/13/12 Teacher - Music Parkway Middle <strong>School</strong><br />
Jessica Burgner 08/13/12 Teacher - Fifth Grade Pleasant Hill Elementary <strong>School</strong><br />
Lana Bates 08/13/12 Speech/Language Pathologist Harmony Community <strong>School</strong><br />
Tommy Alden 08/13/12 Teacher - Social Studies Gateway High <strong>School</strong><br />
Kristine Oversmith 08/13/12 Teacher - Fourth Grade Flora Ridge Elementary <strong>School</strong><br />
Deborah Eckert 08/13/12 Teacher - Emotional/Behavioral Disabilities Discovery Intermediate<br />
Loren Oversmith 08/13/12 Teacher - Third Grade Flora Ridge Elementary <strong>School</strong><br />
Kourtney Beall 08/13/12 Teacher - Reading New Beginnings<br />
Erica Balado 08/13/12 Teacher - Math Gateway High <strong>School</strong><br />
Kara Newgent 08/13/12 Teacher - PE Neptune Middle <strong>School</strong><br />
Lisa Wilson 08/13/12 Teacher - Math Neptune Middle <strong>School</strong><br />
Daniel Fleeman 08/13/12 Teacher - Social Studies Westside K-8<br />
Kristin Madewell 08/13/12 Teacher - First Grade Sunrise Elementary <strong>School</strong><br />
Student Achievement – Our Number One Priority<br />
<strong>District</strong>wide Accreditation by the Southern Association of Colleges and <strong>School</strong>s<br />
An Equal Opportunity Agency 10
Instructional Appointments…continued<br />
Heather Lucas 08/13/12 Teacher - Autism Spectrum Disorder St. Cloud Elementary <strong>School</strong><br />
Artonya McNeally 08/13/12 Teacher - Autism Spectrum Disorder Horizon Middle <strong>School</strong><br />
Alexandria Lovegrove 08/13/12 Teacher - Language Arts Horizon Middle <strong>School</strong><br />
Nicholas Ahlers 08/13/12 Teacher - Social Studies Horizon Middle <strong>School</strong><br />
Colette Langston 08/13/12 Teacher - Second Grade Deerwood Elementary<br />
Lena Warner 08/13/12 Teacher - Art Deerwood Elementary<br />
Paul Wallace 08/13/12 Teacher - Fifth Grade Deerwood Elementary<br />
Jane Howe 08/13/12 Guidance Counselor - 10 Month Chestnut Elem <strong>School</strong> for Science & Engineering<br />
Jennifer King 08/13/12 Teacher - Fourth Grade Chestnut Elem <strong>School</strong> for Science & Engineering<br />
Yudith Estevez Watson 08/13/12 Speech/Language Pathologist Chestnut Elem <strong>School</strong> for Science & Engineering<br />
Maria Bundoc 08/13/12 Teacher - Other - AVID Celebration High <strong>School</strong><br />
Sandra Ahlers 08/13/12 Teacher - Language Arts Celebration High <strong>School</strong><br />
Jay Vedder 08/13/12 Teacher - Science Celebration High <strong>School</strong><br />
Vanessa Bell 08/13/12 Teacher - Third Grade Central Avenue Elementary<br />
Ariana Morales 08/13/12 Teacher - Third Grade Central Avenue Elementary<br />
Megan Thomas 08/13/12 Teacher - Second Grade Celebration K-8<br />
Katie Clark Harlow 08/13/12 Teacher - Third Grade Poinciana Academy of Fine Arts<br />
Brittany Couture 08/13/12 Teacher - Third Grade Bellalago Academy<br />
Damian Concepcion-Perez 08/13/12 Teacher - Science Kissimmee Middle <strong>School</strong><br />
Daniel Wiles 08/13/12 Teacher - Social Studies Harmony High <strong>School</strong><br />
Edward Wells 08/13/12 Teacher - Science Liberty High <strong>School</strong><br />
Jeanette Rios 08/13/12 Teacher - Reading Horizon Middle <strong>School</strong><br />
Sarah Mayrose 08/13/12 Teacher - Drop Prevention Commitment Facility<br />
Kimberly Burger 08/13/12 Teacher - Autism Spectrum Disorder Neptune Middle <strong>School</strong><br />
Derek Neveu 08/13/12 Teacher - Language Arts Celebration High <strong>School</strong><br />
Sloane Davis 08/13/12 Teacher - Language Arts Narcoossee Middle <strong>School</strong><br />
Crystal Nori-Gross 08/13/12 Teacher - Autism Spectrum Disorder Narcoossee Middle <strong>School</strong><br />
Amanda Burke 08/13/12 Teacher - Autism Spectrum Disorder Liberty High <strong>School</strong><br />
Alyssa Foor 08/13/12 Teacher - Reading Liberty High <strong>School</strong><br />
Mayleene Flores 08/13/12 Media Specialist Liberty High <strong>School</strong><br />
Hannah Casamento 08/13/12 Teacher - Language Arts Liberty High <strong>School</strong><br />
Shannon Donahue 08/13/12 Teacher - Math Celebration High <strong>School</strong><br />
Amanda Seabolt 08/13/12 Teacher - Fifth Grade Central Avenue Elementary<br />
Veronica Sykes 08/13/12 Speech/Language Pathologist Cypress Elementary <strong>School</strong><br />
Brittany Atwell 08/13/12 Teacher - Reading St. Cloud Middle <strong>School</strong><br />
Bonnie Ambrose 08/13/12 Teacher - Language Arts/Reading Discovery Intermediate<br />
Brandon Higdon 08/13/12 Teacher - Emotional/Behavioral Disabilities Denn John Middle <strong>School</strong><br />
Devin Vides 08/13/12 Teacher - Science Poinciana High <strong>School</strong><br />
INSTRUCTIONAL LEAVE OF ABSENCE<br />
Christine Diaz 08/20/12 Teacher - Kindergarten Sunrise Elementary <strong>School</strong><br />
Carolina Banks 08/13/12 Teacher - Intellectual Disabilities Discovery Intermediate<br />
Lisa Shattuck 08/15/12 Teacher - Kindergarten Ventura Elementary<br />
Christine Mercado 08/23/12 Teacher - Intellectual Disabilities Discovery Intermediate<br />
Holly Robertson 08/13/12 Teacher - Kindergarten Poinciana Academy of Fine Arts<br />
11
Instructional Leave of Absence…continued<br />
Tiffany Chappell 08/13/12 Teacher - Varying Exceptionalities New Beginnings<br />
Joanna Lee 08/24/12 Teacher - Fourth Grade Central Avenue Elementary <strong>School</strong><br />
Jennifer DeRight 08/14/12 Teacher - Kindergarten Poinciana Academy of Fine Arts<br />
Yelitza Ruiz 08/13/12 Speech/Language Pathologist East Lake Elementary <strong>School</strong><br />
Sarah Miller 08/20/12 Teacher - Second Grade Ventura Elementary<br />
INSTRUCTIONAL RETURN FROM LEAVE OF ABSENCE<br />
Nathalie Roeck 08/13/12 LOA/Teacher - Varying Exceptionalities Harmony High <strong>School</strong><br />
Teacher - Emotional/Behavioral Disabilities Central Avenue Elementary<br />
Maria Rowe 08/13/12 LOA/Teacher - Fourth Grade East Lake Elementary<br />
Teacher - Fourth Grade<br />
East Lake Elementary<br />
Heidi Lizardi 08/13/12 LOA/PE/Dance New Beginnings<br />
Teacher - PE/Dance<br />
New Beginnings<br />
Andrea Horst 08/13/12 LOA/Teacher - Varying Exceptionalities Denn John Middle <strong>School</strong><br />
Teacher - Varying Exceptionalities Denn John Middle <strong>School</strong><br />
Jennifer Rojas 08/13/12 LOA/Teacher - Fourth Grade Central Avenue Elementary <strong>School</strong><br />
Teacher - Fourth Grade<br />
Central Avenue Elementary <strong>School</strong><br />
INSTRUCTIONAL RESIGNATIONS<br />
Krystina Race 06/11/12 Teacher - Kindergarten Bellalago Academy<br />
Elizabeth Hernandez 06/11/12 Speech/Language Pathologist - PT Boggy Creek Elementary<br />
Heather Townsend 06/11/12 Teacher - Kindergarten Celebration K-8<br />
Shanel Davidson 06/11/12 Teacher - Health Celebration K-8<br />
Natalie Vanderella 06/11/12 Teacher - First Grade Chestnut Elem <strong>School</strong> for Science & Engineering<br />
Nafeeza Bacchus 08/17/12 Reading Coach Cypress Elementary <strong>School</strong><br />
Sarah Henderson 06/11/12 Teacher - Drama Denn John Middle <strong>School</strong><br />
Liz Matos 06/11/12 Teacher - Varying Exceptionalities Kissimmee Middle <strong>School</strong><br />
Tessa Whitford 06/11/12 Teacher - Language Arts Liberty High <strong>School</strong><br />
Megan Benner 08/06/12 LOA/Teacher - Social Studies Liberty High <strong>School</strong><br />
Cathleen McCormick-Frank 08/14/12 Reading Coach Michigan Avenue Elementary<br />
Wayne Fallis 06/11/12 Teacher - Fifth Grade Narcoossee Elementary <strong>School</strong><br />
Jose Orsini 06/11/12 Teacher - Science <strong>Osceola</strong> <strong>County</strong> <strong>School</strong> for the Arts<br />
Alina Rodriguez 06/11/12 LOA/Teacher - Varying Exceptionalities <strong>Osceola</strong> High <strong>School</strong><br />
Fernando Rivera 06/11/12 Teacher - Social Studies Parkway Middle <strong>School</strong><br />
Matthew Pfaff 06/11/12 Teacher - Math St. Cloud High <strong>School</strong><br />
Chad Stumhofer 06/11/12 Teacher - Fifth Grade Ventura Elementary<br />
Jennifer Scraper 06/11/12 Teacher - Third Grade Ventura Elementary<br />
Leslie Howe 06/11/12 Teacher - Social Studies Westside K-8<br />
Sandra Campanella 06/11/12 Teacher - Third Grade Westside K-8<br />
Jessica Maddox 06/11/12 Teacher - Social Studies Westside K-8<br />
Mollie Chang 06/11/12 Teacher - Second Grade Westside K-8<br />
Erika Brown 06/11/12 Teacher - Other Westside K-8<br />
Adriana Bentum-Tilus 06/11/12 Teacher - Other Zenith <strong>School</strong><br />
INSTRUCTIONAL TRANSFERS<br />
Janice Dean 08/13/12 Teacher - Art Deerwood/KOA Elementary <strong>School</strong>s<br />
Teacher - Art<br />
KOA Elementary <strong>School</strong><br />
12
Instructional Transfers…continued<br />
Farah Nada 08/13/12 Teacher - Fourth Grade Reedy Creek Elementary <strong>School</strong><br />
Teacher - Third Grade Celebration K-8<br />
Janine Koch 08/13/12 Teacher - Kindergarten KOA Elementary <strong>School</strong><br />
Teacher - Varying Exceptionalities <strong>Osceola</strong> High <strong>School</strong><br />
Christopher Kocher 08/13/12 Technology Specialist KOA Elementary <strong>School</strong><br />
Teacher - Language Arts<br />
<strong>Osceola</strong> High <strong>School</strong><br />
Connie Kocher 08/13/12 Teacher - Third Grade KOA Elementary <strong>School</strong><br />
Teacher - Reading<br />
<strong>Osceola</strong> High <strong>School</strong><br />
Kyle Clark 08/13/12 Teacher - Science Kissimmee Middle <strong>School</strong><br />
Teacher - Math<br />
Neptune Middle <strong>School</strong><br />
Darrius Taylor 08/13/12 Teacher - Social Studies Parkway Middle <strong>School</strong><br />
Teacher - Social Studies<br />
Liberty High <strong>School</strong><br />
Sabine Laser 08/13/12 Teacher - Science St. Cloud Middle <strong>School</strong><br />
Teacher - Science<br />
Gateway High <strong>School</strong><br />
Scott Engle 08/13/12 Teacher - Math Liberty High <strong>School</strong><br />
Teacher - Science<br />
Gateway High <strong>School</strong><br />
Tangela Moore 08/13/12 Teacher - Language Arts Discovery Intermediate<br />
Teacher - Reading<br />
Gateway High <strong>School</strong><br />
Jesus Merced 08/13/12 Teacher - PE Discovery Intermediate<br />
Teacher - PE<br />
Gateway High <strong>School</strong><br />
Yolanda Marti 08/13/12 Guidance Counselor - 10 Month Adolescent Retention Center<br />
Guidance Counselor - 10 Month<br />
Commitment Facility<br />
Cheri Ann Wright 08/13/12 Teacher - Math Westside K-8<br />
Teacher - Drop Prevention<br />
Adolescent Retention Center<br />
Sandra Beatty 08/13/12 Teacher - Drop Prevention Commitment Facility<br />
Teacher - Varying Exceptionalities Adolescent Retention Center<br />
Jose Luciano 08/13/12 Teacher - Other - Vocational Westside K-8<br />
Teacher - Other<br />
Zenith <strong>School</strong><br />
Cassandra Barnhill 08/13/12 Teacher - First Grade Boggy Creek Elementary <strong>School</strong><br />
Teacher - Reading<br />
Zenith <strong>School</strong><br />
Karen Edge 08/13/12 Teacher - Fourth Grade KOA Elementary <strong>School</strong><br />
Teacher - Reading<br />
Zenith <strong>School</strong><br />
Melissa Cooper 08/13/12 Guidance Counselor - 10 Month Parkway Middle <strong>School</strong><br />
Guidance Counselor - 10 Month<br />
Zenith <strong>School</strong><br />
Mary Tumbleson 08/13/12 Reading Coach Thacker Ave Elem <strong>School</strong> for Intl. Studies<br />
Teacher - Third Grade<br />
Michigan Avenue Elementary<br />
Paula Yulis 08/13/12 Teacher - Autism Spectrum Disorder Discovery Intermediate<br />
Teacher - Autism Spectrum Disorder Michigan Avenue Elementary<br />
Ida Thompson 08/13/12 Teacher - Music Deerwood/KOA Elementary <strong>School</strong>s<br />
Teacher - Music<br />
Michigan Avenue Elementary<br />
Jeanette Johnson 08/13/12 Teacher - Autism Spectrum Disorder Neptune Elementary <strong>School</strong><br />
Teacher - Autism Spectrum Disorder Michigan Avenue Elementary<br />
Elizabeth Bullock 08/13/12 Teacher - Fourth Grade Central Avenue Elementary <strong>School</strong><br />
Teacher - Fourth Grade<br />
Flora Ridge Elementary <strong>School</strong><br />
Lindsey Maldonado 08/13/12 Teacher - Third Grade Ventura Elementary<br />
Teacher - Third Grade<br />
Flora Ridge Elementary <strong>School</strong><br />
Cassandra Acree 08/13/12 Teacher - Third Grade Central Avenue Elementary <strong>School</strong><br />
Teacher - Kindergarten<br />
Partin Settlement Elementary<br />
13
Instructional Transfers…continued<br />
Gloria Lineburgh 08/13/12 Media Specialist Liberty High <strong>School</strong><br />
Teacher - Third Grade<br />
Partin Settlement Elementary<br />
Daniel Grell 08/13/12 Teacher - Other - Vocational Technical Education Center <strong>Osceola</strong><br />
Teacher - First Grade<br />
East Lake Elementary <strong>School</strong><br />
Dwayne Webb 08/13/12 Teacher - PE New Beginnings<br />
Teacher - PE<br />
Discovery Intermediate<br />
Beth Telemko 08/13/12 Teacher - Third Grade Hickory Tree Elementary <strong>School</strong><br />
Reading Coach<br />
St. Cloud Elementary <strong>School</strong><br />
Miguel Jimenez 08/13/12 Teacher - Vocational Technical Education Center <strong>Osceola</strong><br />
Teacher - Math<br />
Professional and Technical High <strong>School</strong><br />
Erin Cummings 08/13/12 Teacher - Third Grade KOA Elementary <strong>School</strong><br />
Learning Resource Specialist<br />
Sunrise Elementary <strong>School</strong><br />
Diane King 08/13/12 Teacher - Other KOA Elementary <strong>School</strong><br />
Math/Science Coach<br />
Partin Settlement Elementary<br />
Kinisha Nixon-Rice 08/13/12 Teacher - Reading Liberty High <strong>School</strong><br />
Dean of Students<br />
Discovery Intermediate<br />
Justin Bruscato-Douglas 08/13/12 Teacher - Varying Exceptionalities/LRS Westside K-8<br />
Teacher – VE/Staffing Specialist<br />
Poinciana High <strong>School</strong><br />
Skye Rickard 08/13/12 Teacher - Fourth Grade Central Avenue Elementary<br />
Teacher - Fourth Grade<br />
Deerwood Elementary<br />
Adam Ulenski 08/13/12 Teacher - Third Grade Partin Settlement Elementary<br />
Reading Coach<br />
KOA Elementary <strong>School</strong><br />
Glorimel Pinero-Nieves 08/13/12 Teacher - Third Grade Chestnut Elem <strong>School</strong> for Science & Engineering<br />
Math/Science Coach<br />
Boggy Creek Elementary<br />
Joanne Horn 08/13/12 Teacher - Reading/Language Arts Westside K-8<br />
Teacher - Reading/Language Arts<br />
Neptune Middle <strong>School</strong><br />
Betty Rios-Rodriguez 08/13/12 Teacher - Third Grade Bellalago Academy<br />
Teacher - Third Grade<br />
KOA Elementary <strong>School</strong><br />
Christine Carter 08/13/12 Teacher - Third Grade Chestnut Elem <strong>School</strong> for Science & Engineering<br />
Teacher - Kindergarten<br />
KOA Elementary <strong>School</strong><br />
Lynn Sukalo 08/13/12 Teacher - Language Arts Celebration High <strong>School</strong><br />
Teacher - Language Arts Celebration K-8<br />
Karen Gorthey 08/13/12 Teacher - Fourth Grade Highlands Elementary<br />
Teacher - Second Grade Westside K-8<br />
Kenneth Gibbs 08/13/12 Teacher - Social Studies Gateway High <strong>School</strong><br />
Teacher - Social Studies<br />
Poinciana High <strong>School</strong><br />
Ann Weeks 08/13/12 Teacher - Language Arts/Reading Neptune Middle <strong>School</strong><br />
Teacher - Fifth Grade<br />
Narcoossee Elementary <strong>School</strong><br />
Bianca Vacek 08/13/12 Teacher - Reading New Beginnings<br />
Teacher - Varying Exceptionalities Poinciana High <strong>School</strong><br />
Janel Cabrera 08/13/12 Teacher - Third Grade Flora Ridge Elementary <strong>School</strong><br />
Teacher - Third Grade<br />
Cypress Elementary <strong>School</strong><br />
Ramona Ramsamooj 08/13/12 Teacher - Fourth Grade KOA Elementary <strong>School</strong><br />
Teacher - First Grade<br />
Central Avenue Elementary<br />
Virginia Harris 08/13/12 Teacher - First Grade Westside K-8<br />
Teacher - Kindergarten<br />
Neptune Elementary <strong>School</strong><br />
Jami Hercamp 08/13/12 Teacher - Third Grade Deerwood Elementary<br />
Teacher - Fourth Grade<br />
Highlands Elementary<br />
14
Instructional Transfers…continued<br />
Jaime Hopkins 08/13/12 Teacher - Third Grade Highlands Elementary<br />
Teacher - Second Grade<br />
East Lake Elementary <strong>School</strong><br />
Allison Fatkin 08/13/12 Teacher - First Grade Cypress Elementary <strong>School</strong><br />
Teacher - Kindergarten<br />
Kissimmee Elementary <strong>School</strong><br />
Elena Jimenez-Beatriz 08/13/12 Teacher - Second Grade Sunrise Elementary <strong>School</strong><br />
Teacher - First Grade<br />
Kissimmee Elementary <strong>School</strong><br />
Jennifer Sanchez 08/13/12 Teacher - Second Grade Westside K-8<br />
Teacher - Second Grade<br />
Kissimmee Elementary <strong>School</strong><br />
Kimra Stout 08/13/12 Teacher - Reading Poinciana High <strong>School</strong><br />
Teacher - Language Arts<br />
Celebration High <strong>School</strong><br />
Tracy Nedd 08/13/12 Teacher - Language Arts Narcoossee Middle <strong>School</strong><br />
Learning Resource Specialist<br />
KOA Elementary <strong>School</strong><br />
David Hall 08/13/12 Teacher - Fourth Grade KOA Elementary <strong>School</strong><br />
Teacher - Reading<br />
<strong>Osceola</strong> High <strong>School</strong><br />
Juliana Coimbra 08/13/12 Teacher - Math Gateway High <strong>School</strong><br />
Teacher - Math<br />
Liberty High <strong>School</strong><br />
Jennifer Thompson 08/13/12 Teacher - Social Studies Kissimmee Middle <strong>School</strong><br />
Teacher - Social Studies<br />
Harmony High <strong>School</strong><br />
Jamila Taylor 08/13/12 Teacher - Fifth Grade Chestnut Elem <strong>School</strong> for Science & Engineering<br />
Teacher - Fifth Grade<br />
Central Avenue Elementary <strong>School</strong><br />
Erica Martinez 08/13/12 Teacher - Second Grade Deerwood Elementary<br />
Teacher - Fourth Grade<br />
Highlands Elementary<br />
Roger Brown 08/13/12 Teacher - Other Central Avenue Elementary <strong>School</strong><br />
Math/Science Coach<br />
Ventura Elementary<br />
Ismail Hosein 08/13/12 Teacher - Science Discovery Intermediate<br />
Math/Science Coach<br />
Poinciana High <strong>School</strong><br />
PROFESSIONAL SUPPORT STAFF RETIREMENTS<br />
Aida Luz Cruz 06/11/12 Parent Support Liaison Westside K-8<br />
Jose Torres 08/14/12 Bus Driver Transportation Department<br />
PROFESSIONAL SUPPORT STAFF APPOINTMENTS<br />
Kathleen Sipio 08/20/12 Office Assistant - 9 Month Celebration K-8<br />
Lu Ann Rivera 08/16/12 Paraprofessional - ESOL Zenith <strong>School</strong><br />
Frances Matos-Agostini 08/06/12 Parent Support Liaison Multicultural Department<br />
Joanne Emery 08/17/12 Food Service Assistant - NBN Campus Grille<br />
Kelly Santa Cruz 08/20/12 VPK Extended Day Assistant - PT/NBN Pleasant Hill/Sunrise Elementary<br />
James Kober 08/16/12 Paraprofessional Horizon Middle <strong>School</strong><br />
Glenni Perez 08/16/12 Office Assistant - 9 Month Neptune Middle <strong>School</strong><br />
Yaimi Perez 08/14/12 Custodian - PT/NBN Boggy Creek Elementary<br />
Edwin Delgado Agrinsoni 08/10/12 Custodian - FT/BEN Kissimmee Elementary <strong>School</strong><br />
Michael Villar 08/16/12 Interpreter Ventura Elementary<br />
Abigail Suarez 08/16/12 Paraprofessional - ESOL Ventura Elementary<br />
Kathy Lopez Reiss 08/13/12 Custodian - FT/BEN Narcoossee Middle <strong>School</strong><br />
Sonja Carder 08/17/12 Food Service Assistant - NBN Campus Grille<br />
Connie Key 08/17/12 Food Service Assistant - NBN Campus Grille<br />
Cynthia Davis 08/17/12 Food Service Assistant - NBN Campus Grille<br />
15
Professional Support Staff Appointments…continued<br />
Ishael Merced Cruz 08/16/12 Paraprofessional Discovery Intermediate<br />
Yazmina Blas 08/16/12 Paraprofessional - ESE Mill Creek Elementary<br />
Lyn Clair 08/16/12 Paraprofessional Hickory Tree Elementary <strong>School</strong><br />
Stella Pollard 08/17/12 Cafeteria Monitor - PT/NBN Neptune Elementary <strong>School</strong><br />
Mfon Akpaete 08/16/12 Paraprofessional - ESE Hickory Tree Elementary <strong>School</strong><br />
Tamaia McDuffie 08/16/12 Campus Monitor New Beginnings<br />
Erica Rosado 08/17/12 Paraprofessional - ESOL New Beginnings<br />
Anthony Jones 08/13/12 JROTC Instructor - 11 Month Poinciana High <strong>School</strong><br />
Nervys Gori 08/15/12 Custodian - FT/BEN Narcoossee Middle <strong>School</strong><br />
PROFESSIONAL SUPPORT STAFF END PROBATION<br />
Emigdio Cantillo 06/25/12 Custodian - FT/BEN Neptune Middle <strong>School</strong><br />
Betty Peterson 08/16/12 Paraprofessional Horizon Middle <strong>School</strong><br />
Tracy Diaz 08/16/12 Paraprofessional - ESE Discovery Intermediate<br />
Richard Echevarria 08/16/12 Paraprofessional Discovery Intermediate<br />
Mona Sager 08/16/12 Paraprofessional - ESE Discovery Intermediate<br />
LaToya Wright Foster 08/16/12 Paraprofessional - ESE Discovery Intermediate<br />
Kimberly Randall 08/16/12 Healthcare Assistant/LPN St. Cloud Elementary <strong>School</strong><br />
Diane Williams 08/13/12 Paraprofessional - ESE St. Cloud Elementary <strong>School</strong><br />
Diane Lackner 08/16/12 Paraprofessional - ESE Flora Ridge Elementary <strong>School</strong><br />
Fairy Ramassar 08/13/12 Extended Day Assistant - NBN Extended Day<br />
Luz Rivera 08/13/12 Extended Day Assistant - NBN Extended Day<br />
Sandra Marin 08/13/12 Extended Day Assistant - NBN Extended Day<br />
Flor Toribio 08/13/12 Extended Day Assistant - NBN Extended Day<br />
Rodney Weiamore 08/16/12 Paraprofessional - ESE <strong>Osceola</strong> High <strong>School</strong><br />
Tracey Bartholic 08/16/12 Paraprofessional - ESE Hickory Tree Elementary <strong>School</strong><br />
Edwin Rios 08/16/12 Paraprofessional - ESE New Beginnings<br />
Brent Combs 08/09/12 Computer Tech I - 12 Month St. Cloud Middle <strong>School</strong><br />
Andrea Rose 08/16/12 Bookkeeper - 12 Month Central Avenue Elementary<br />
PROFESSIONAL SUPPORT STAFF LEAVE OF ABSENCE<br />
Marilyn Faust 08/13/12 VPK Paraprofessional Pleasant Hill Elementary <strong>School</strong><br />
Manuel Espinosa 08/16/12 Campus Monitor Gateway High <strong>School</strong><br />
Hector Diaz 08/13/12 Custodian - FT/BEN Celebration K-8<br />
Ria Spencer 08/20/12 Paraprofessional - ESE <strong>Osceola</strong> High <strong>School</strong><br />
Lori Goin 08/13/12 <strong>School</strong> Psychologist Student Services<br />
Lydia Roman 08/16/12 Paraprofessional - ESOL <strong>Osceola</strong> High <strong>School</strong><br />
Evelisa Rufino 08/16/12 Paraprofessional - ESOL <strong>Osceola</strong> High <strong>School</strong><br />
Carmen Alicea 08/07/12 Student Records Clerk - 12 Month Poinciana High <strong>School</strong><br />
Nathaniel Navarro 08/13/12 Bus Driver Transportation Department<br />
Sammy Pomales 08/13/12 Bus Driver Transportation Department<br />
PROFESSIONAL SUPPORT STAFF LEAVE OF ABSENCE - EXTENDED<br />
Mindry Torres 08/13/12 Bus Driver Transportation Department<br />
PROFESSIONAL SUPPORT STAFF RETURN FROM LEAVE OF ABSENCE<br />
Jaime Pla-Martinez 08/17/12 LOA/Food Service Assistant - NBN Campus Grille<br />
Food Service Assistant - NBN<br />
Campus Grille<br />
16
Professional Support Staff Return from Leave of Absence…continued<br />
Areli Perez Benitez 08/16/12 LOA/Cafeteria Monitor - PT/NBN Kissimmee Elementary <strong>School</strong><br />
Cafeteria Monitor - PT/NBN<br />
Kissimmee Elementary <strong>School</strong><br />
Maria Marrero 08/16/12 LOA/Paraprofessional Neptune Middle <strong>School</strong><br />
Paraprofessional<br />
Neptune Middle <strong>School</strong><br />
Virginia England 08/16/12 LOA/Healthcare Assistant/LPN Partin Settlement Elementary<br />
Healthcare Assistant/LPN<br />
St. Cloud Elementary <strong>School</strong><br />
Nilza Dorta 08/13/12 LOA/Bus Attendant Transportation Department<br />
Bus Attendant<br />
Transportation Department<br />
Joselyn Trejo-Herrera 08/13/12 LOA/Bus Driver Transportation Department<br />
Bus Driver<br />
Transportation Department<br />
Carmen Cruz-Venie 08/16/12 LOA/Office Assistant - 9 Month Reedy Creek Elementary <strong>School</strong><br />
Office Assistant - 9 Month<br />
Reedy Creek Elementary <strong>School</strong><br />
PROFESSIONAL SUPPORT STAFF RESIGNATIONS<br />
Claudia Mejia 06/08/12 Food Service Assistant - NBN Campus Grille<br />
Lisa Burchett 06/08/12 Food Service Lead Assistant Campus Grille<br />
Marta Santos 06/08/12 Food Service Assistant - NBN Campus Grille<br />
Nakisha Barboza 06/08/12 Paraprofessional - ESE Celebration K-8<br />
Carolina Gutierrez 06/08/12 PRK Paraprofessional Cypress Elementary <strong>School</strong><br />
Ryan Wilson 08/15/12 Computer Tech I - 12 Month Cypress Elementary <strong>School</strong><br />
Roberta Monsanto 06/08/12 Extended Day Assistant - NBN Extended Day<br />
Margaret Birdsall 06/08/12 Paraprofessional - ESE Harmony High <strong>School</strong><br />
Rafaelina Mercado 06/08/12 Paraprofessional - ESOL Highlands Elementary <strong>School</strong><br />
Nancy Orta 08/10/12 Clerk Typist - 12 Month Professional Development<br />
Arlene Edmond 06/08/12 Bus Driver Transportation Department<br />
Collie Hall 08/24/12 Bus Driver Transportation Department<br />
George Jackson 06/08/12 Bus Driver Transportation Department<br />
Jose Cordero Mateo 06/08/12 Bus Driver Transportation Department<br />
Kenneth Baker 08/13/12 Bus Driver Transportation Department<br />
Michael Barber 06/08/12 Bus Driver Transportation Department<br />
Salma Sahil 06/08/12 Bus Driver Transportation Department<br />
Shavona Allen 08/16/12 LOA/Bus Driver Transportation Department<br />
PROFESSIONAL SUPPORT STAFF TRANSFERS<br />
Angela Correal 08/13/12 Paraprofessional - VPK Highlands Elementary <strong>School</strong><br />
Paraprofessional - VPK<br />
KOA Elementary <strong>School</strong><br />
Diana Ruiz 08/16/12 Paraprofessional - ESE St. Cloud High <strong>School</strong><br />
Paraprofessional - ESE<br />
Neptune Middle <strong>School</strong><br />
Martha Prophete 08/13/12 Paraprofessional - VPK - Lead Central Avenue Elementary <strong>School</strong><br />
Paraprofessional - VPK - Lead<br />
<strong>Osceola</strong> Center for Early Learning<br />
Karen Alvarado 08/13/12 Office Assistant - PT/NBN Pre-K Department<br />
Clerk Typist - PT/NBN<br />
Pre-K Department<br />
Alan McKoskey 08/16/12 Security Technician Student Services<br />
Paraprofessional - PE<br />
St. Cloud Elementary <strong>School</strong><br />
Karen Vancour 08/16/12 Food Service Assistant - BEN Campus Grille<br />
Clinic Aide<br />
Zenith <strong>School</strong><br />
17
Professional Support Staff Transfers…continued<br />
Cassandra Paul 08/16/12 Paraprofessional Kissimmee Elementary <strong>School</strong><br />
Paraprofessional<br />
Zenith <strong>School</strong><br />
Teri Campbell 08/16/12 Paraprofessional - ESE St. Cloud High <strong>School</strong><br />
Paraprofessional - ESE<br />
Michigan Avenue Elementary<br />
Patricia Smith-Burrows 08/16/12 Paraprofessional - ESE Neptune Elementary <strong>School</strong><br />
Paraprofessional - ESE<br />
Michigan Avenue Elementary<br />
Siobhan McKaharay 08/16/12 Paraprofessional - ESE Flora Ridge Elementary <strong>School</strong><br />
Paraprofessional - ESE<br />
Michigan Avenue Elementary<br />
Darleen Can<strong>del</strong>aria 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
Melissa Moore 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
Glorymar Delgado 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
Natalie Gileno 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
Grisel Ortiz 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
Mariela Camacho 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
Paula Robinson-Beckles 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
Tania Herion 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
Pascaline Vergin 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
Magali Santos 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
Jaime Martin 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
Mary Martin 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
Annette Wallach 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
Carlos Rodriguez Cruz 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
France Velez Velez 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
Barbara Gendusa 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
Mirileynis Martin 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
Arianna Tamayo 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
Tammy Toppan 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
18
Professional Support Staff Transfers…continued<br />
Karim Carrion 08/07/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
Johanna Pina 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
Cristina Colon 08/17/12 Food Service Assistant – Non-Ben Campus Grille<br />
Food Service Assistant - Benefitted Campus Grille<br />
Jeannie Velez Garcia 08/14/12 Paraprofessional Flora Ridge Elementary <strong>School</strong><br />
Clerk Typist - 10 Month<br />
Flora Ridge Elementary <strong>School</strong><br />
Josefa Aguirre Garcia 08/13/12 Bus Attendant Transportation Department<br />
Bus Driver<br />
Transportation Department<br />
Ann Graves 08/16/12 Office Assistant - 9 Month Flora Ridge Elementary <strong>School</strong><br />
Office Assistant - 9 Month<br />
St. Cloud Elementary <strong>School</strong><br />
Isaias Rodriguez 08/06/12 Custodian - FT/BEN Professional and Technical High <strong>School</strong><br />
Head Custodian Westside K-8<br />
Maria Torres Davila 08/13/12 Bus Attendant Transportation Department<br />
Bus Driver<br />
Transportation Department<br />
Roseline Marrero Quiles 08/13/12 Food Service Assistant - Non-Ben Campus Grille<br />
Bus Driver<br />
Transportation Department<br />
Rashawna Sippio 08/16/12 Campus Monitor <strong>Osceola</strong> High <strong>School</strong><br />
Paraprofessional - ESE<br />
<strong>Osceola</strong> High <strong>School</strong><br />
Winy Denis 08/16/12 Paraprofessional Central Avenue Elementary<br />
Paraprofessional - ESOL<br />
Multicultural Department<br />
Ted Nelson 08/16/12 Custodian - PT/ Non-Ben East Lake Elementary<br />
Cafeteria Monitor - PT/ Non-Ben<br />
East Lake Elementary<br />
Karla Santos Rosa 08/13/12 VPK Paraprofessional Chestnut Elem <strong>School</strong> for Science & Engineering<br />
VPK Lead Paraprofessional<br />
Central Avenue Elementary<br />
Maria Duran 08/16/12 Paraprofessional - ESE Westside K-8<br />
Paraprofessional - ESE<br />
Celebration High <strong>School</strong><br />
Elaine Copeland 08/19/12 Clerk Typist - 12 Month Celebration High <strong>School</strong><br />
Secretary I - 12 Month<br />
Professional & Technical High <strong>School</strong><br />
Norma Leon Cruz 08/16/12 Paraprofessional Denn John Middle <strong>School</strong><br />
Office Assistant - 9 Month<br />
Denn John Middle <strong>School</strong><br />
Maria Palacios 08/16/12 Paraprofessional - ESE Central Avenue Elementary <strong>School</strong><br />
Paraprofessional - ESE<br />
Neptune Elementary <strong>School</strong><br />
Devon Kennedy 08/13/12 Behavioral Tech St. Cloud Middle <strong>School</strong><br />
Behavioral Tech<br />
Liberty High <strong>School</strong><br />
PROFESSIONAL SUPPORT STAFF PROBATIONARY TERMINATIONS<br />
Jose Reyes 07/26/12 Custodian - FT/BEN Westside K-8<br />
SUBSTITUTE RESIGNATIONS<br />
Reagan Gaherty 08/08/12 Substitute - College Student <strong>School</strong> Support Services<br />
PROFESSIONAL SUPPORT STAFF UPGRADES<br />
Donna Mitchell 07/23/12 Sr. Accounting Clerk Finance Department<br />
Level 10 to Level 10A<br />
Finance Department<br />
19
CURRICULUM & INSTRUCTION<br />
CONSENT AGENDA<br />
20
LEGAL NAME OF COMPANY: _________________________________________________________________________<br />
Address: __________________________________________________________________________________________<br />
City, State and Zip Code: _____________________________________________________________________________<br />
CONTRACT NUMBER: ___________________________<br />
LEGAL REVIEW DATE: __August 23, 2012__________<br />
TERM of ORIGINAL CONTRACT:<br />
From: __September 4, 2012___ to: _June 30, 2013__________<br />
Renewal Options: From: _____________________to: ______________ _______<br />
Renewal at Same Terms/Conditions and Rate: ___ Yes or ___ No<br />
If No, Not to Exceed $ Amount or % Increase: $________________<br />
or ____________% or ____________other<br />
DESCRIPTION OF SERVICES: Academic instruction provided under No Child Left Behind Act of 2001 after the regular school<br />
day designed to increase the academic achievement of students who scored a Level 1 or Level 2 in the FCAT and<br />
attend Title I schools. The instruction may be in any of the following subjects: reading/language arts, mathematics, and<br />
science.<br />
LOCATION OF SERVICES: Services will be offered at any of the following locations: school campus, student’s home with<br />
tutor present, provider facility, faith-based center, community-based center, student’s home (on-line or computer-based),<br />
public site such as public library.<br />
TOTAL DOLLAR AMOUNT OF CONTRACT: Providers will receive a total of $1,078.66 per pupil.<br />
SCHOOL/DEPARTMENT NAME: Charter <strong>School</strong>s and Educational Choices Department<br />
REQUESTING ADMINISTRATOR(S):<br />
Dr. Sonia Vázquez Esposito<br />
FUNDING SOURCE (BUDGET STRIP):<br />
PURCHASING DIRECTOR APPROVAL: ___________________________________<br />
DATE: __________________________<br />
51
THE SCHOOL BOARD OF OSCEOLA COUNTY<br />
TITLE I SUPPLEMENTAL EDUCATIONAL SERVICES CONTRACT<br />
THIS SUPPLEMENTAL EDUCATIONAL SERVICES PROVIDER AGREEMENT(“Contract”) is made and entered into this 4th day of September<br />
2012, between The <strong>School</strong> Board of <strong>Osceola</strong> <strong>County</strong>, Florida (hereinafter referred to as the “DISTRICT”), and<br />
Name of State-Approved SES Provider: ________________________________________________________________<br />
Contact Address: ____________________________________________________________________________________<br />
City, Zip, State: ______________________________________________________________________________________<br />
Supplemental Educational Services (SES) provider (hereinafter referred to as the “PROVIDER”) for the purpose of providing SES to eligible<br />
students.<br />
RECITALS<br />
WHEREAS, DISTRICT is authorized by state and federal law to enter into an agreement with the state-approved Supplemental Educational Services<br />
PROVIDERS for the aforementioned purpose.<br />
WHEREAS, PROVIDER is specially trained, experienced and competent to perform the SES required by DISTRICT, and such services are needed<br />
on a limited basis; and<br />
WHEREAS, 1008.331, Florida Statutes, outlines the requirements for Supplemental Educational Services; and<br />
WHEREAS, PROVIDER has been approved by the State of Florida Department of Education and has met the qualifications to be certified as a<br />
Supplemental Educational Services PROVIDER; and<br />
WHEREAS, PROVIDER is willing to provide such services to DISTRICT’s eligible students if selected by the parent/guardian of eligible students;<br />
and<br />
WHEREAS, PROVIDER is financially sound and otherwise capable of fulfilling its requirements to the DISTRICT, students and parents during the<br />
term of this Contract.<br />
DEFINITIONS<br />
• SES Eligible Student – students who are enrolled in a Title I funded school and score a Level 1 or Level 2 on the Florida Comprehensive<br />
Assessment Test 2.0 (FCAT).<br />
• Student Learning Plan (SLP) – Florida law requires each school district to enter into an agreement with the state-approved provider<br />
selected by a parent. This agreement is recognized as the SLP and must be developed in consultation with the student’s parents and the<br />
provider. The plan must include a statement of specific no more than five academic achievement goals per subject area with specific<br />
pre-assessment data and expected percentage of mastery of goals verified during the post-assessment. The SLP also includes how the<br />
student’s progress will be measured, and a timetable for improving achievement that, in the case of a student with disabilities, is consistent<br />
with the student’s Individualized Education Program (IEP) under Individuals with Disabilities Education Act (IDEA) or the student’s section<br />
504 plan. The SLP must also describe how the student’s parents and teachers will be regularly informed of the student’s progress.<br />
• Parent/Guardian – For the purpose of this contract, a parent is the natural or adoptive parent, legal guardian, or surrogate parent as<br />
indicated by the judicial system.<br />
• Withdrawal – failure to provide services to students in a district in which the provider was assigned the minimum number of students that<br />
they indicated they were willing to serve in the DISTRICT contract.<br />
• SST- Supplemental Services Tracker System is a DISTRICT purchased electronic software utilized to invoice, create and keep record of<br />
attendance, develop SLPs, and maintain other miscellaneous records and reports.<br />
• Site – A school facility<br />
• Distance Learning – Tutoring occurs remotely. Tutor and student are in different locations and tutoring occurs through computer based<br />
programs.<br />
NOW, THEREFORE, IN CONSIDERATION OF THE MUTUAL PROMISES CONTAINED HEREIN, it is agreed between the parties as follows:<br />
1. TERM<br />
This contract shall become effective upon full execution of the contract by both parties and shall remain in force until June 30, 2013.<br />
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2. DISTRICT OBLIGATIONS<br />
The DISTRICT must:<br />
A. ASSIST PARENTS<br />
DISTRICT shall assist parents, if requested by them, in obtaining additional information regarding state-approved SES PROVIDERS<br />
that are available to serve their child(ren);<br />
B. STUDENT ENROLLMENT FORM<br />
DISTRICT shall make available to PARENTS and PROVIDER a copy of the Student Enrollment Form both before and during the<br />
school year. PROVIDER shall not complete nor distribute the Student Enrollment Form. It is the PARENT’S sole responsibility to<br />
complete the Student Enrollment Form.<br />
C. PROVIDE STUDENT CONTACT INFORMATION<br />
Once a parent selects a PROVIDER for their child(ren) and after the contract with the DISTRTICT is signed, the DISTRICT must<br />
notify the PROVIDER within 20 school days after the close of each enrollment period of the student’s name, school, and address and<br />
telephone of record, and allow the PROVIDER to initiate contact with the student’s parents for the provision of SES. To ensure SES<br />
PROVIDERS have access to correct student contact information, the DISTRICT has to maintain an updated student contact list.<br />
D. PROVIDE STUDENT ACADEMIC AND PERFORMANCE INFORMATION<br />
Once a PROVIDER has been notified the DISTRICT shall make available to PROVIDER all appropriate student academic<br />
performance and benchmarking information (including previous year’s Florida Comprehensive Assessment Test (FCAT) scores,<br />
results of formative benchmark assessments, etc.) that will assist PROVIDER during the development of the SLP. To be able to<br />
effectively determine the students’ weakest benchmark areas, the district is providing this information to the PROVIDER who is<br />
responsible for establishing no more than five academic achievement goal per subject area with specific pre-assessment data and<br />
expected percentage of mastery of goals verified during the post-assessment.<br />
E. PAY PROVIDER<br />
I. ACTUAL SERVICE<br />
DISTRICT agrees to pay the PROVIDER for educational services provided in compliance with the PROVIDER’S stateapproved<br />
application. PROVIDER may not charge DISTRICT for students who do not attend tutoring session as scheduled.<br />
Services beyond the Supplemental Educational Services consistent with the state approved application, including, but not<br />
limited to, assessing students, development of Student Learning Plan (SLP), homework help, transportation and/or provision<br />
of facilities, are not eligible to be invoiced by the PROVIDER and will not be paid by DISTRICT.<br />
II.<br />
III.<br />
IV.<br />
PER PUPIL ALLOCATION<br />
The per pupil allocation (PPA) is determined and published by the FLDOE. The DISTRICT will pay PROVIDER an hourly rate<br />
as set forth in the PROVIDER’S state-approved application and in accordance with the DISTRICT’S per pupil allocation for<br />
SES. In no instance will the DISTRICT exceed this amount.<br />
PRE-MEETING FEE<br />
DISTRICT shall pay provider a set fee per tutoring session per student. For the 2012-2013 school year, this per-student fee<br />
shall be: $ ______________ per hour for individual tutoring (computer-assisted instruction/distance learning);<br />
$______________ per hour for individual tutoring (in-home tutoring with tutor present); $______________ per hour for small<br />
group instruction (group size two to five students per tutor); and, $______________ per hour for large group (group size six to<br />
ten students per tutor). DISTRICT shall process payments to PROVIDERS within forty-five (45) calendar days of receipt of the<br />
undisputed invoice by Accounts Payable.<br />
AGGREGATE FEE<br />
The total amount the DISTRICT will pay the PROVIDER for SES during 2012-2013 school year shall be the lesser of: (1) the<br />
costs of the services provided; or (2) $ 1,078.66, which is the DISTRICT’S per-pupil Title I allocation. DISTRICT will not pay<br />
more than the per pupil allocation amount as determined and published be the Florida Department of Education.<br />
V. SATISFACTORY SERVICES<br />
The DISTRICT is not obligated to pay for unsatisfactory services, provided that the DISTRICT shall give the PROVIDER at<br />
least 30 days written notice of its dissatisfaction and offer the provider the opportunity to improve. If the PROVIDER improves<br />
its services to the district’s satisfaction within that 30-day period, there shall be no interruption in payment.<br />
F. INFORM PROVIDER OF DISTRICT POLICIES AND TRAINING ON USE OF DISTRICT SES SOFTWARE<br />
Agree to make available to PROVIDER (in a timely fashion) clearly written information of all DISTRICT policies related to SES and the<br />
features and proper use of all DISTRICT SES software.<br />
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3. PROVIDER OBLIGATIONS<br />
The PROVIDER must:<br />
A. Minimum Per Site<br />
PROVIDER must be able to <strong>del</strong>iver supplemental educational services to school districts in which PROVIDER is approved by the<br />
state. If PROVIDER withdraws from offering services to students in a school district in which it is approved and in which it has signed<br />
either a contract to provide services or a letter of intent and the minimums per site set by PROVIDER have been met, DISTRICT must<br />
report PROVIDER to the FDOE. PROVIDER shall be immediately removed from the state-approved list for the current school year for<br />
district. Upon the second such withdrawal in any school district, PROVIDER shall be ineligible to provide services in the state the<br />
following school year. A site is defined as a school site.<br />
Minimum number per site: ________________<br />
B. MEETINGS<br />
DISTRICT may conduct an Annual Provider Meeting or a Technical Assistance Meeting and will notify PROVIDER of the meeting<br />
times and dates no later than 10 business days prior to the meeting. PROVIDER may attend the Annual Provider Meeting (if held by<br />
DISTRICT) to discuss PROVIDER obligations if PROVIDER did not provide SES to students in DISTRICT in 2011-2012, or if<br />
PROVIDER did not attend the DISTRICT Technical Assistance Meeting at the end of the 2011-2012 school year.<br />
C. INSURANCE<br />
The respondent agrees to provide and maintain at all times during the term of this agreement and any renewals, without cost to the<br />
<strong>School</strong> Board, policies of insurance insuring the respondent against any and all claims, demands or causes of action whatsoever, for<br />
injuries received or damage to property relating to the performance of duties, services, and/or obligations of the respondent under the<br />
terms and conditions of this agreement.<br />
The minimum requirements for insurance coverage shall be as follows:<br />
Respondent shall take special notice that the Board shall be named as an additional insured under the General Liability policy. The<br />
insurance policies shall be issued by companies licensed to do business in the State of Florida and grant The <strong>School</strong> Board of<br />
<strong>Osceola</strong> <strong>County</strong> thirty (30) days of advanced written notice of a cancellation, expiration or any material change in the specified<br />
coverage. The insurance companies are required to have a minimum rating of A- or better and a financial size category of VI or<br />
higher in the "Best Key Rating Guide" published by A.M. Best & Company, Inc. All policies must remain in effect during the<br />
performance of the agreement.<br />
A. Commercial General Liability Insurance<br />
1. Each Occurrence<br />
(a) One Million Dollars ($1,000,000)<br />
2. General Aggregate<br />
(b) Two Million Dollars ($2,000,000)<br />
B. Automobile Liability (if applicable) – Any Auto<br />
1. Combined Single Limit<br />
(a) One Million Dollars ($1,000,000)<br />
C. Professional Liability Insurance (Project Specific)<br />
1. (a) One Million Dollars ($1,000,000) with a deductible not to exceed $25,000<br />
D. Workers’ Compensation – The contractor shall maintain statutory workers’ compensation for all its employees who will<br />
be engaged in the performance of this contract, and, in case any work is sublet, the contractor shall require the<br />
subcontractors similarly to provide Workers’ Compensation Insurance as required by FS 440 for all the latter’s<br />
employees unless such employees are covered by the protection of the contractor.<br />
1. State Statutory Limits<br />
E. Employer’s Liability Insurance<br />
• Each Accident $1,000,000<br />
• Disease-Each Employee $1,000,000<br />
• Disease-Policy Limit $1,000,000<br />
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Firms that have owner/operators that have filed a "Notice of Election to be Exempt" shall supply a copy of said notice.<br />
Requirements for Respondents that qualify for an exemption under the Florida Worker’s Compensation law in Chapter 440<br />
Florida Statutes are detailed below:<br />
Incorporated or unincorporated firms with less than four employees shall be required to sign a Hold Harmless Agreement<br />
relieving the <strong>School</strong> Board of liability in the event they and/or their employees are injured while providing goods and/or services<br />
to the <strong>School</strong> Board.<br />
Incorporated or unincorporated firms with four or more employees shall be required to provide a copy of their “Notice of Election<br />
to be Exempt”, along with valid proof of coverage for non-exempt employees.<br />
The waiver mentioned above is included as an attachment to this bid. Waivers shall be returned with the bid proposal<br />
as detailed in the Submittal Requirements.<br />
Certificate of Insurance: A certificate of insurance indicating that the respondent has coverage in accordance with the<br />
requirements herein set forth shall be furnished by the respondent to the <strong>School</strong> Board Representative prior to the execution of<br />
the contract and annually upon renewal thereafter. Respondent agrees that <strong>School</strong> Board will make no payments pursuant to<br />
the terms of the contract until all required proof or evidence of insurance have been provided to the <strong>School</strong> Board<br />
Representative. Respondent agrees that the insurer shall waive its rights of subrogation, if any, against the <strong>School</strong> Board.<br />
These shall be completed by the authorized Resident Agent and returned to the Purchasing Office. This certificate shall be<br />
dated and show:<br />
(1) The name of the insured respondent, the specified job by name, name of the insurer, the number of the policy, its<br />
effective date and its termination date.<br />
(2) Statement that the Insurer will mail notice to the <strong>School</strong> Board at least thirty (30) days prior to any material changes in<br />
provisions or cancellation of the policy.<br />
(3) <strong>School</strong> Board shall be named as an additional insured on General Liability Insurance as evidenced by the<br />
endorsement.<br />
Loss Deductible Clause: The <strong>School</strong> Board shall be exempt from, and in no way liable for, any sums of money that may represent a<br />
deductible in any insurance policy. The payment of such deductible shall be the sole responsibility of the respondent and/or<br />
subcontractor providing such insurance.<br />
D. PROHIBITION OF DISCLOSURE<br />
PROVIDER must not disclose to the public the identity of any student eligible for, or receiving Supplemental Educational Services<br />
without the written permission of the parent/guardian of such student.<br />
E. PROHIBITION OF DEFAMING DISTRICT<br />
PROVIDER must not defame the DISTRICT in any way or at any time, including but not limited to recruiting, advertising,<br />
presentations, publications, and parent conferences.<br />
F. EQUAL OPPORTUNITY<br />
PROVIDER shall not discriminate on the basis of race, color, religion, sex, age, national origin, marital status, or qualified disability in<br />
its employment practices or operation of its programs.<br />
G. MARKETING REQUIREMENTS<br />
All marketing materials must be reviewed and approved by Tom Phelps, Assistant Superintendent for Administration and Student<br />
Services, prior to distribution. All marketing materials distributed to parents must include the following:<br />
“Your child may qualify for free tutoring if your child attends a Title I school and has received a Level 1 or Level 2 on the FCAT.<br />
Neither the Florida Department of Education nor the <strong>School</strong> <strong>District</strong> promote or endorse any particular supplemental educational<br />
services (SES) provider.”<br />
Notwithstanding, marketing materials approved under the original agreement, and already in print, shall remain approved and shall be<br />
grandfathered under the provisions of the original agreement. Such materials do not need to be re-submitted for approval.<br />
In addition, PROVIDER may list the eligible SES schools where PROVIDER will be providing SES.<br />
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Failure to comply with all marketing requirements will result in this contract becoming null and void. DISTRICT must notify PROVIDER<br />
of either approval or disapproval of marketing materials no later than ten days from receipt by DISTRICT.<br />
H. PROVIDER EMPLOYEES<br />
PROVIDER must ensure that all tutorial staff:<br />
I. QUALIFICATIONS<br />
Meet the minimum qualifications for Title I paraprofessionals, as specified in the PROVIDER application.<br />
II. CODE OF ETHICS<br />
All teachers who are employed by PROVIDER remain subject to the Code of Ethics of the Education Profession in Florida.<br />
PROVIDERS may not request that teachers engage in any activity that is not permitted under the Code of Ethics of the<br />
Education Profession in Florida.<br />
Recruitment of students on behalf of PROVIDER by DISTRICT employees is strictly prohibited. DISTRICT employees shall<br />
not be offered incentives and bonuses for recruiting students for the PROVIDER.<br />
PROVIDER shall not attempt to influence or bias parents’ completion of the parent survey or any other evaluation of the<br />
provider’s services including an assurance of truthful submission of assessment data.<br />
As reflected in the Assurances Section of the PROVIDER’S state application, PROVIDER agrees to adhere to the SES<br />
provider Code of Ethics of the Education Industry Association (EIA) as revised January 8, 2008, a copy of which is attached to<br />
this agreement.<br />
III. CONFLICT OF INTEREST<br />
PROVIDER agrees to furnish to DISTRICT a valid copy of the PROVIDER’S partnership agreement if PROVIDER is a<br />
partnership or the Articles of Incorporation if PROVIDER is a corporation and a complete and accurate list of the members of<br />
the governing body of the legal entity. PROVIDER shall avoid any actual or potential conflict of interest on behalf of itself or its<br />
employees providing services hereunder, including, but not limited to, DISTRICT employee policies. Additionally, DISTRICT<br />
employees must sign a conflict of interest attestation prior to the commencement of services. PROVIDER must not tutor<br />
students of 2 or more different companies simultaneously. DISTRICT employees may not provide supplemental educational<br />
services to students whom they teach during the current school year.<br />
IV. CONDUCT OF PROVIDER EMPLOYEES<br />
All employees of PROVIDER are to be dressed in a manner appropriate to teaching young students and conduct themselves<br />
as is appropriate for a person supervising children.<br />
V. FINGERPRINT/BACKGROUND CHECK<br />
Pursuant to Fla. Stat. 1012.465, all contractual personnel who are permitted access on school grounds when students are<br />
present, or who have direct contact with students, must meet level 2 screening requirements as described in Fla. Stat.<br />
1012.32 and pursuant to <strong>District</strong> standards. Therefore, any officer, director, employee, agent or representative of Provider<br />
who requires access onto any school grounds of <strong>District</strong> when students may be present, or who will be in direct contact with<br />
any students of <strong>District</strong>, shall be required to submit to fingerprinting by <strong>District</strong> and background screening. All costs of the<br />
fingerprinting and background screening shall be the responsibility of Provider and shall be paid at the time of fingerprinting.<br />
The costs of the fingerprinting and background screening shall be determined by the <strong>District</strong> at the time the fingerprints are<br />
taken. Provider agrees to indemnify and hold harmless <strong>District</strong>, its officers and employees from any liability in the form of<br />
physical or mental injury, death or property damage resulting from Provider’s failure to comply with the requirements of this<br />
Section or with Sections 1012.32 and 1012.465, F.S.<br />
PROVIDER employees already listed in the Vendor Clearance Database and existing DISTRICT employees may not need to<br />
be re-fingerprinted if they are already in the background clearance database. If PROVIDER hires a DISTRICT employee or<br />
someone already listed on the Vendor Clearance Database, they will need to submit the name of the employee to Judy Smit<br />
or Vanessa Marrero (407-870-4800), for verification of clearance.<br />
Distance learning providers are required to submit a screening in the State of Florida.<br />
PROVIDERS shall keep a current list of all employees updated in the DISTRICT SES software and e-mail the DISTRICT’S<br />
program specialist if any changes are made to employee list. An updated tutor list must be included on the invoice packet on a<br />
monthly basis.<br />
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In the event PROVIDER is arrested for a felony or first-degree misdemeanor after PROVIDER has received vendor clearance,<br />
PROVIDER must notify DISTRICT of such occurrence within twenty-four hours (24) of the arrest. DISTRICT will place the<br />
affected tutor on inactive status until the charges are resolved and will pay PROVIDER those amounts due through the date of<br />
arrest. In the event, that the charge(s) are dropped, PROVIDER may submit documentation evidencing same to DISTRICT<br />
and request a reinstatement. In the event PROVIDER is found guilty of a felony, first-degree misdemeanor or offense set forth<br />
in Section 1012.315, Florida Statutes, after receiving vendor clearance, this contract shall be terminated immediately, and<br />
DISTRICT shall have no further obligation to PROVIDER whatsoever.<br />
VI. ID BADGES<br />
All PROVIDER employees must wear PROVIDER ID badges with the company name, employee’s name, and picture<br />
prominently displayed at all times while on DISTRICT property.<br />
VII. TUTOR PAYMENT AND TRAINING<br />
PROVIDER assures that all individuals employed by PROVIDER will receive payment for their completed duties regardless of<br />
timeliness of payment by the DISTRICT to the PROVIDER<br />
PROVIDER must submit the Tutor Training Log to the DISTRICT SES Program Specialist prior to allowing a tutor to provide<br />
tutoring to any student(s). The PROVIDER must sign the Tutor Training Log verifying that all tutors have been trained in the<br />
procedures listed below and has received the appropriate tutoring materials necessary to implement the PROVIDER’S SES<br />
program as documented on the PROVIDER’S state approved application. The Tutor Training Log must then be submitted to<br />
the DISTRICT so the DISTRICT can verify that the trained tutor has been cleared through a Level II Background Check. Upon<br />
such verification, the DISTRICT will then approve the tutor to begin tutoring. If a tutor begins tutoring prior to DISTRICT<br />
approval, the tutoring time will not be paid for by DISTRICT.<br />
PROVIDER shall provide training to their tutors regarding assessing students and submitting student data.<br />
The PROVIDER must train the tutor in the administration of the PROVIDER’S SES program, DISTRICT SES procedures<br />
(which shall be made available to provider at Annual Provider Meeting or Technical Assistance Meeting), and PROVIDER<br />
procedures. The training must also include, but shall not be limited to, the following:<br />
a) ACCIDENT/INCIDENT REPORT<br />
PROVIDER must train all tutoring personnel in appropriate procedures for handling and reporting accidents or<br />
incidences when a pupil has suffered an injury, injured another individual or has been involved in an activity requiring<br />
notification of law enforcement or emergency personnel.<br />
b) CHILD ABUSE REPORTING<br />
PROVIDER assures DISTRICT that all staff members, including volunteers, are familiar with and agree to adhere to<br />
child abuse and/or missing children reporting obligations and procedures under Florida law, including but not limited to,<br />
Florida Statutes 39.201. PROVIDER agrees to provide annual training to all its employees regarding mandated<br />
reporting of child abuse and missing children. PROVIDER agrees that all staff members will abide by such laws in a<br />
timely manner.<br />
PROVIDER shall submit immediately by facsimile and mail, within twenty-four (24) hours, an accident or incident report<br />
to appropriate authorities with a copy to the DISTRICT when it becomes aware of circumstances including, but not<br />
limited to allegations of molestation, child abuse, or missing children under PROVIDER’S supervision.<br />
VIII. EMPLOYEE BENEFITS<br />
PROVIDER represents and warrants to DISTRICT that it will withhold income tax and social security tax for its employees and<br />
will maintain worker’s compensation insurance for each employee.<br />
PROVIDER understands that its employees will not participate in any employee benefit provided by the DISTRICT during<br />
hours of employment by PROVIDER.<br />
IX. INDEPENDENT CONTRACTOR<br />
The PROVIDER is, for all purposes arising under this Agreement, an independent contractor. The PROVIDER and its officers,<br />
agents or employees may not, under any circumstances, hold themselves out to anyone as being officers, agents or<br />
employees of the DISTRICT. No officer, agent or employee of the PROVIDER or DISTRICT shall be deemed an officer, agent<br />
or employee of the other party. Neither the PROVIDER nor the DISTRICT nor any officer, agent or employee thereof, shall be<br />
entitled to any benefits to which employees of the other party are entitled, including, but not limited to, overtime, retirement<br />
benefits, workers’ compensation benefits, injury leave, or other leave benefits.<br />
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I. SES SOFTWARE<br />
PROVIDER agrees to utilize DISTRICT’S SES software to print MONTHLY attendance rosters, document tutoring locations, develop<br />
the Student Learning Plan, record attendance, and print and submit invoices. PROVIDER agrees to keep the DISTRICT’S SES<br />
software up to date within ONE week of services rendered. DISTRICT agrees to provide adequate training to PROVIDER in the<br />
features and use of DISTRICT’S SES software. As long as the DISTRICT’S SES software is functioning properly, any PROVIDER<br />
support calls to the SES software company over two hours per contract year will be at PROVIDER cost at $85.00/hour. The<br />
PROVIDER shall be responsible for purchasing extra support time.<br />
J. STUDENT LEARNING PLAN (SLP)<br />
A Student Learning Plan (SLP) shall be developed by PROVIDER in consultation with parent/guardian and DISTRICT for each eligible<br />
student whose parent/guardian elects to receive SES from PROVIDER. It is the responsibility of the provider to schedule the SLP<br />
meeting, complete the SLP, and obtain signatures. The SLP must be approved and signed by the parent, the PROVIDER, and the<br />
DISTRICT. PROVIDER must submit 2 originals signed SLPs to the DISTRICT.<br />
This SLP must be based on academic performance data and a thorough assessment conducted by the state-approved SES<br />
PROVIDER unless there is an agreement between DITRICTS and PROVIDERS determining that the district is conducting the preand<br />
post-assessment. PROVIDER must clearly state the level of the student prior to the start of SES. For each student assigned,<br />
PROVIDER shall administer a “free of charge” pre-assessment of student achievement for each goal on the SLP using an<br />
assessment instrument approved by the FDOE as part of the PROVIDER state application. The goals set forth in the SLP must<br />
address specific deficiencies of the student based on test scores and DISTRICT input. Each goal must state the timetable for<br />
improving the student’s performance, the specific, measurable goal that the student will be working towards, the pre-assessment<br />
score from the test administered by the PROVIDER, the measure of growth that the student will achieve based upon the anticipated<br />
post-assessment scores, and the timetable for improving the student’s performance. All goals must be related to the Common Core<br />
Standards (K-2)/Next Generation Sunshine State Standards (3-12) and be consistent with the student’s IEP (if applicable).<br />
PROVIDER shall submit no more than five (5) goals per subject area on each student’s SLP. The SLP shall also contain the<br />
description of how the parent and student’s teacher will be informed monthly of the student’s progress.<br />
Changes in any student’s SLP may only be made with the written consent of DISTRICT in consultation with parent/guardian.<br />
PROVIDER, DISTRICT or the parent/guardian may request a review of a student’s SLP. PROVIDER shall not unilaterally terminate<br />
any SLP. PROVIDER shall obtain written authorization from DISTRICT before terminating any SLP. A student’s SLP shall terminate if<br />
the student ceases to be enrolled in DISTRICT.<br />
Parent/guardian shall not be charged for any services rendered under the SLP unless such services and charges are clearly identified<br />
in writing as a separate contract (independent of this contract), agreed upon in advance and signed by the parents/guardian. In no<br />
event shall the agreed upon charges obligate DISTRICT financially, nor shall DISTRICT incur any obligations or expense in excess of<br />
the state/federal reimbursement amount as determined and published by the Florida Department of Education.<br />
When an email address is available, PROVIDER shall obtain an email address for the parent of each student as part of the SLP and<br />
report the email address to the DISTRICT.<br />
The SES provider shall administer a “free-of-charge” post assessment within ten (10) days from the last tutoring session. The<br />
PROVIDER shall inform the district ten (10) days prior to administering post-assessment of when and where the test will take place to<br />
give the district the option to monitor or be present at the post-assessment.<br />
Student Learning Plans must be submitted for content approval at least 3 business days prior to the start date. Once the SLP has<br />
been received at the <strong>District</strong> office, the parent signature will be recorded in the student tracking system within 3 business days.<br />
K. SUPPLIES, EQUIPMENT, AND FACILITIES<br />
PROVIDER shall be solely responsible for the provision of all appropriate educational materials, supplies, equipment, and facilities for<br />
a pupil as outlined in the PROVIDER’S state approved application and required in the pupil’s SLP. A PROVIDER who desires to use<br />
DISTRICT'S facilities must make a separate application for use of facilities through DISTRICT’S Rental of Facilities Agreement, which<br />
outlines facilities use and fees. DISTRICT may deny an applicant’s request provided such denial is based upon clearly stated<br />
DISTRICT policy that is uniformly enforced for all similar groups requesting use of DISTRICT facilities. DISTRICT facilities may not<br />
be available during non-student days. PROVIDERS using DISTRICT’S facilities will not have access to the DISTRICT’S computers,<br />
supplies, or equipment. All tutoring sites must be maintained in a clean and safe condition and be located in an area that is safe and<br />
secure.<br />
PROVIDERS who are permitted to use DISTRICT’S facilities shall submit the following at fifteen (15) days prior to intended use of<br />
facility: the completed Rental Facilities Agreement and Facilities Use Form. All Rental of Facilities Agreements and checks should<br />
be turned in to the SES coordinator. If PROVIDER does not submit the completed form fifteen (15) days prior to the intended use of<br />
the facility, DISTRICT will notify PROVIDER in writing that the Rental of Facilities request will be denied and the PROVIDER will not<br />
58
e allowed to use the facility. The DISTRICT shall <strong>del</strong>iver revisions to PROVIDER once they are effective. One average size<br />
classroom may be used to tutor no more than 10 students at any one time.<br />
If the PROVIDER is permitted to use a DISTRICT school, the PROVIDER must inform the principal’s designee immediately upon<br />
arriving on the campus and just before vacating the campus for each tutoring session.<br />
The SES Provider shall pay the <strong>School</strong> Board for the use of its facilities. An invoice will be prepared monthly using the <strong>School</strong> Board<br />
approved rates for facility use. Payment for such invoice(s) will be withheld from the SES Provider's disbursement for tutoring<br />
services. In the case that a credit is due to the SES Provider for facility use, such credit will be applied to the following month's<br />
invoice.<br />
L. STUDENT RECORDS<br />
All student records shall be kept in a secure location preventing access by unauthorized individuals. PROVIDER will maintain an<br />
access log <strong>del</strong>ineating date, time, agency, and identity of any individual accessing student records who is not in the direct employ of<br />
PROVIDER.<br />
PROVIDER agrees to provide access to and copies of student records to DISTRICT and/or the parent/guardian of DISTRICT’S<br />
student. PROVIDER shall not forward to any person other than parents/guardians, any student record without the written consent of<br />
the parent/guardian or DISTRICT.<br />
PROVIDER shall maintain a monthly student sign-in sheet. The student sign-in sheet should include the name of each student, name<br />
of PROVIDER, the employee who rendered the service, the amount of time of such service, and the student’s signature or parent’s<br />
signature for each session attended. PROVIDER is paid only for sessions students attend. All records of attendance shall be<br />
maintained on the DISTRICT’S SES software and must be kept up to date within ONE week of the tutoring sessions.<br />
If a parent requests that the PROVIDER withdraw a student from the program, the PROVIDER shall notify the DISTRICT in writing<br />
within 48 hours through the DISTRICT’S SES software program stating the reason(s) for the request.<br />
If a student fails to attend two consecutive tutoring sessions, the PROVIDER must contact the parent prior to the next tutoring<br />
session. If PROVIDER is unable to contact the parent after three attempts, the PROVIDER shall notify the DISTRICT within 48 hours<br />
of their third attempt.<br />
If PROVIDER determines that a student is not going to be able to be tutored in compliance with the terms set forth in the SLP, the<br />
PROVIDER must initiate a revision of the SLP and receive written approval from the parent and the DISTRICT.<br />
I. ATTENDANCE ROSTERS<br />
The MONTHLY Attendance Roster should include the name of each student, name of PROVIDER, the employee who<br />
rendered the service, and the start time and end time of such service. The parent or authorized supervising adult taking<br />
charge of the student after the tutoring session must sign their full name in blue ink on the attendance sheet at the end of<br />
each session the student attends. A student signature will only be accepted in the event that the PROVIDER has received<br />
written notice from the parent that the student is to walk home. The person signing should also note the time the student is<br />
being signed out of the PROVIDER’S care. The student’s tutor should sign the bottom of each attendance record verifying<br />
that all data recorded on the Attendance Roster is complete and accurate. All records of attendance shall be maintained on<br />
the DISTRICT’S SES software and must be kept up to date within ONE week of the tutoring sessions. These records must<br />
be clear with correct information written in a legible manner.<br />
II.<br />
PROGRESS REPORTS<br />
All Progress Reports shall contain the student’s name, school, homeroom teacher, the goal(s) the student is working<br />
towards, and the percentage of each tutoring goal accomplished as evidenced by tutoring work completed. The student’s<br />
level of attendance and level of participation must also be included.<br />
For each student, PROVIDER agrees to submit MONTHLY student’s progress to each student’s parents and<br />
district/teachers and make students aware of their progress. PROVIDER shall also administer a post-assessment using the<br />
same instrument and provide the DISTRICT with the pre-assessment score and the post-assessment score as part of the<br />
progress report. The PROVIDER shall assess student growth on each goal and report the score as part of the final student<br />
progress report. The final report shall contain the pre-assessment scores and the post-assessment scores for each goal.<br />
If requested by the DISTRICT or a parent, the PROVIDER shall give these reports in the following languages: English,<br />
Spanish and Haitian Creole.<br />
To measure the student’s progress toward achieving the goals by the following method(s): __________________________________<br />
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Pre- and post-assessment will be conducted by:<br />
SES PROVIDER X<br />
DISTRICT <br />
Pre- and post-assessment will be reported by:<br />
SES PROVIDER X<br />
DISTRICT <br />
To send progress reports to regularly inform the student’s parents, the student’s school and the Board regarding the student’s<br />
progress toward achieving the goals stated on the SLP. Progress reports will be submitted to each according to the following<br />
schedule:<br />
To parents Weekly Monthly X Other ___________<br />
To the school Weekly Monthly X Other ___________<br />
To the Board Monthly X Other ___________<br />
Progress will be reported to Board employee Adriana Casillas, Educational Specialist.<br />
M. START OF TUTORING<br />
PROVIDER must commence tutoring services to eligible students no later than October 15, 2012, contingent upon receipt of the<br />
DISTRICT approved student enrollment list being provided at least twenty (20) days prior to the start date. If more than 20% of<br />
students assigned to PROVIDER do not start tutoring by October 15, 2012, the DISTRICT shall reassign the students to a new<br />
company and PROVIDER will not receive any incoming students from DISTRICT’S future enrollment periods.<br />
Students assigned to a PROVIDER after September 25, 2012, must commence tutoring within twenty (20) calendar days of<br />
PROVIDER receiving student contact information. If PROVIDER fails to start tutoring within the 20 calendar day period, the<br />
DISTRICT shall reassign the students that have not started tutoring to a new company.<br />
Students with an active SLP with at least a unit of tutoring who have not tutored for 30 consecutive calendar days, will be transferred<br />
to the next provider company listed on the enrollment form that is in good standing with the <strong>District</strong>.<br />
N. TUTORING SERVICES<br />
I. PROVIDER APPLICATION<br />
PROVIDER must <strong>del</strong>iver services in compliance with the PROVIDER’S state approved application.<br />
II.<br />
FEDERAL/STATE LAWS<br />
During the term of this Agreement, PROVIDER shall comply with all applicable federal, State Board of Education, and local<br />
statutes, laws ordinances, rules and regulations relating to the provision of Supplementary Educational Services, including<br />
securing and maintaining in force such permits and licenses as are required by law in connection with the furnishing of<br />
services pursuant to the Contract.<br />
PROVIDER must also ensure that the SES is in compliance with federal/state laws and DISTRICT Rules regarding health,<br />
safety, and civil rights including but not limited to the Americans with Disabilities Act (ADA) and Section 504 of the<br />
Rehabilitation Act.<br />
III.<br />
IV.<br />
TUTORING CONTENT<br />
Tutoring sessions must be related to each student’s goals. If it is found that tutoring is not in conformity with the PROVIDER’S<br />
state approved application, the student’s SLP, or the student’s MONTHLY Attendance Roster, then that tutoring session will<br />
not be paid for by the DISTRICT and the PROVIDER must submit a written plan to the DISTRICT SES Facilitator or DISTRICT<br />
SES Program Specialist to revise the tutoring sessions to meet the needs of the individual students before tutoring may<br />
continue.<br />
SUPPLEMENTAL CURRICULA<br />
In the event that the curricula listed in the state-approved application does not meet the academic needs of the student<br />
receiving services, PROVIDER shall submit a Request for Supplemental Curricula to the DISTRICT. The DISTRICT will have<br />
the authority to approve supplemental curricula on a case-by-case basis.<br />
V. TUTORING LIMITS<br />
PROVIDER shall limit tutoring to two hours per day and six (6) hours per week. PROVIDER agrees to not start SES tutoring<br />
at or after 7 pm. PROVIDER shall limit tutoring to two (2) hours per day Monday-Friday; four (4) hours per day with<br />
at least one fifteen (15) minute break Saturday-Sunday and student holidays; and six (6) hours per week; or, as<br />
stated on the State-Approved Application.<br />
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VI.<br />
SCHEDULE<br />
The PROVIDER shall meet with each eligible student who requests SES services from a PROVIDER to offer Supplemental<br />
Educational Services in mathematics, reading/language arts, and science aligned with the Sunshine State Standards. The<br />
instruction shall be provided beyond the regular school day.<br />
# Sessions per Week: __________ # Sessions per Month: __________<br />
Type of Service:<br />
Check and complete all that apply.<br />
Online One-on-One Small Group Large Group <br />
Maximum number of students per tutor: _____<br />
Time/Day of Sessions: ____________________________________<br />
Location of Sessions:<br />
Check all that apply.<br />
<strong>School</strong> campus Student’s home with tutor present Provider facility Faith-based center<br />
Community-based center Student’s home (on-line or computer-based) Public site such as public library<br />
Such services shall include all of the accommodations stated in the student’s IEP, LEP Plan, and 504 Plan if<br />
applicable.<br />
VII.<br />
PROVIDER CAPACITY<br />
PROVIDER assures it has the instructional staff and materials capable of serving the following student populations:<br />
English Language Learners<br />
Occupational Therapy<br />
Speech Impaired<br />
Language Impaired<br />
Visually Impaired<br />
Specific Learning Disabled<br />
Dual-Sensory Impaired<br />
Traumatic Brain Injured<br />
Established Conditions<br />
Intellectual Disability<br />
Orthopedically Impaired<br />
Physical Therapy<br />
Speech Impaired<br />
Deaf or hard of hearing<br />
Emotional/Behavioral Disability<br />
Hospital/Homebound<br />
Autism Spectrum Disorder<br />
Developmentally Delayed<br />
Other Health Impaired<br />
O. CONTROL OF STUDENTS<br />
PROVIDER, while providing services, shall be responsible for the control and safety of all students from the time the student arrives<br />
for services until the student is placed under the control of the parent/guardian or other approved caregiver, at the end of the service.<br />
The PROVIDER must escort all students to the proper caregiver or approved means of transportation at the end of service. The<br />
PROVIDER must check the ID of the person picking up the child to make sure it matches an individual allowed to care for that child if<br />
the person is unknown to the PROVIDER.<br />
P. MONTHLY INVOICES<br />
PROVIDER shall submit to DISTRICT monthly invoices itemized by school, student name and student identification number, actual<br />
number of hours for which services were provided, and an amount due. For each monthly invoice PROVIDER shall submit:<br />
I. Invoice Summary Sheet.<br />
II. Original Record of Attendance (Cayen generated)<br />
III.<br />
IV.<br />
Progress Reports (Submitted in the Cayen Systems)<br />
Updated List of Tutors which include the following documents for new tutors added: (<strong>District</strong> Generated<br />
Template)<br />
a) Signed Tutor Training Log<br />
b) Conflict of Interest Attestation<br />
Tutoring that extends beyond the tutoring limits specified in section V above will not be paid by DISTRICT. PROVIDER is paid only<br />
for sessions students attend. PROVIDER shall receive compensation in the amount of $ 1,078.66 - not to exceed the per hour rate as<br />
stated in the state-approved application. PROVIDER is paid only for students who have been pretested and have an active Student<br />
Learning Plan with said PROVIDER that was signed by the parent prior to tutoring beginning. Invoices are due by the 15th of the<br />
month following services rendered. All PROVIDERS, except distance learning companies, must make an invoice appointment with<br />
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Virgen Ortiz, Accounting Clerk, in order to submit and review the invoice packet. Corrections to the invoice will be done during the<br />
invoice appointment. If an excessive amount of corrections need to be made the PROVIDER will have to resubmit a corrected invoice<br />
within 48 hours. All corrections must be submitted by the 15 th of the month following services rendered.<br />
Unless extended by DISTRICT to allow for make-up sessions, the last day that PROVIDER may provide SES will be June 30, 2013.<br />
The last day to submit an invoice will be July 8, 2013. The DISTRICT reserves the right to examine billing records before and after<br />
payment. Payment of an invoice shall not foreclose the district’s right to recover erroneous, excessive, or illegal payments.<br />
Q. INCENTIVES<br />
PROVIDER must limit student incentives as follows:<br />
I. Incentives shall not exceed a total of fifty dollars ($50.00) per student for all incentives;<br />
II.<br />
III.<br />
Incentives must be earned by achievement or attendance;<br />
PROVIDER may not use the availability of achievement or attendance incentives in its marketing efforts prior to student<br />
sign-up. Only students signed-up with a PROVIDER may be informed of achievement or attendance incentives.<br />
PROVIDER shall not provide parent incentives.<br />
R. CONTACT PARENTS<br />
PROVIDER must contact the parent of any student who misses two or more days of tutoring in a timely manner. If contact cannot be<br />
made, the PROVIDER must notify the DISTRICT immediately.<br />
S. CONTINUE TUTORING<br />
PROVIDER must continue to provide Supplemental Educational Services to eligible students who are receiving such services until<br />
June 30, 2013, or until exhaustion of DISTRICT funds per student allocation amount as determined and published by the Florida<br />
Department of Education.<br />
T. ACCESS TO RECORDS<br />
PROVIDER shall allow access to its facilities for periodic monitoring of each student’s instructional program by DISTRICT and shall be<br />
invited to participate in the review of each student’s progress by DISTRICT as needed. DISTRICT representatives shall have access<br />
to observe each student at work, observe the instructional setting, review lesson plans, interview PROVIDER, and review students’<br />
progress including the behavior intervention plan, if any.<br />
U. INSPECTION AND AUDIT<br />
PROVIDER shall provide access to records or reports, or other matters relating to the Contract, upon request by DISTRICT or<br />
appropriate federal agency. During the term of this agreement, and for five years thereafter, the provider shall maintain detailed<br />
records of all the services rendered pursuant to this contract, including student eligibility information, employee records, progress<br />
reports, lesson plans, invoices, and all other documentation associated with providing SES to eligible students in the DISTRICT.<br />
The DISTRICT, its auditors and representatives, auditors and representatives of the state education department, and USDE shall<br />
have the right to examine and inspect such records at any time. The provider shall cooperate with any and all reasonable requests to<br />
inspect records.<br />
V. SUBCONTRACT AND ASSIGNMENT<br />
PROVIDER shall not subcontract or assign any of the work contemplated under this Contract without first obtaining written approval<br />
from DISTRICT. Such approval shall be attached and made part of this Contract. Subcontracts or assignments may be entered into<br />
only with PROVIDERS certified by the Florida Department of Education.<br />
Any sub-contractor or assignee shall be bound by all of the terms of this Contract, including the insurance and indemnification<br />
provisions.<br />
W. INDEMNIFICATION<br />
PROVIDER shall defend, hold harmless, and indemnify DISTRICT and its governing board, officers, agents, and employees from and<br />
against all liabilities and claims for damage for death, sickness, or injury to any person(s) or damage to any property, including,<br />
without limitation, all consequential damages and expenses (including attorney fees), from any cause whatsoever arising from or<br />
connected with its service hereunder, resulting from the negligence or intentional acts of PROVIDER, its agents or employees. It is<br />
understood and agreed that such indemnity shall survive the termination of this Contract.<br />
The parties hereby acknowledge and agree that the <strong>School</strong> Board of <strong>Osceola</strong> <strong>County</strong>, as an agency of the State of Florida, is a<br />
sovereign entity that is by law immune from suit for tort except to the extent specified in Section 768.28, Florida Statutes. No<br />
provision of this agreement shall constitute, or be interpreted as, a waiver of sovereign immunity, and all defenses relative to<br />
sovereign immunity shall be preserved.<br />
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X. COPYRIGHT AND PATENT INFRINGEMENT LAWS<br />
All materials used by PROVIDER are subject to federal law regarding copyrights and patents.<br />
Y. REQUIRED DOCUMENTS<br />
PROVIDER shall provide the DISTRICT with the following required documents when the executed contract is submitted to DISTRICT.<br />
I. Insurance certificate with satisfactory evidence of compliance with all insurance coverage Insurance Section of this<br />
contract<br />
II. Accident/Incident reporting procedures as described in the Accident/Incident Report Section of this contract<br />
III. Certification regarding debarment, suspension or ineligibility for award<br />
(34 CFR 85)<br />
The following certification is applicable only to contract for $25,000 or more that are funded in whole or part with Federal funds.<br />
By signing this document, the PROVIDER certifies that it:<br />
a) Is not presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded by any federal<br />
department or agency<br />
b) Has not, within a three-year period preceding this contract been convicted of or had a civil judgment rendered against<br />
them for commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a<br />
public (Federal, State or local) transaction or contract under a public transaction; violation of Federal or State antitrust<br />
statutes or commission of embezzlement, theft forgery, bribery, falsification or destruction of records, making false<br />
statements, or receiving stolen property<br />
c) Is not presently indicted for, or otherwise criminally or civilly charged by a government entity (Federal, State, or local)<br />
with, commission of any of the offenses enumerated in paragraph b. (above) of this section, and<br />
d) Has not within a three-year period preceding this contract had one or more public transactions (Federal, State, or local)<br />
terminated for cause or default<br />
4. RIGHT TO WITHHOLD<br />
DISTRICT may withhold payment to PROVIDER, with a written notice of such withholding, when in the opinion of DISTRICT, PROVIDER is<br />
not in compliance with this contract.<br />
If DISTRICT gives notice of intent to withhold, PROVIDER shall have fourteen (14) calendar days from the day of receipt of said notice to<br />
correct such deficiency and/or may invoke the dispute resolution provision herein. If deficiency is not corrected within fourteen (14) calendar<br />
days, the DISTRICT will give written notice to terminate this contract.<br />
5. TERMINATION<br />
Subject to the provisions Section 3H(V) of the Contract, to terminate this Contract, either party shall give twenty (20) calendar days written<br />
notice as provided herein prior to the date of the termination. The fourteen (14) day notice of intent to withhold will be counted as part of the<br />
twenty (20) calendar day written notice.<br />
A. This Contract may be terminated if PROVIDER fails to submit the required documents (listed on Section X above) and the executed<br />
contract by the due date, September ____, 2012 at 4:30 pm.<br />
B. This Contract may be terminated if PROVIDER is unable to meet the agreed-upon goals and timetables as established in the<br />
student’s SLP.<br />
C. This Contract may be terminated if PROVIDER fails to comply with all marketing requirements or if PROVIDER distributes incorrect<br />
information about PROVIDER’S program.<br />
D. If DISTRICT must present PROVIDER with more than two notices of intent to withhold, upon third such notice DISTRICT will notify<br />
PROVIDER of intent to terminate this contract.<br />
E. PROVIDER’S exercise of its right to terminate this Contract shall not alleviate its responsibilities to complete any existing SLP’s.<br />
Upon termination without default of PROVIDER, DISTRICT shall pay, without duplication, for all services satisfactorily performed to<br />
date of termination. In consideration of this payment PROVIDER waives all rights to any future payments for damages.<br />
F. Any amounts owed DISTRICT by PROVIDER at the time of Termination will be set off against the final payment.<br />
G. Notwithstanding paragraph 10 below, PROVIDER’S services shall be suspended during an investigation by the DISTRICT, State of<br />
Florida or other law enforcement agency. DISTRICT may terminate the PROVIDER’S Contract agreement immediately, in its sole<br />
discretion after the review of the results of said investigation. The PROVIDER may appeal this decision to FDOE.<br />
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6. PROHIBITION OF LOBBYING<br />
No funds made available shall be used in any way for lobbying or fundraising activities.<br />
7. INDEPENDENT CONTRACTOR STATUS<br />
This Contract is by and between two independent entities and is not intended to and shall not be construed to create a relationship with the<br />
PROVIDER of agent, servant, employee, partnership, joint venture, or associate. PROVIDER understands and agrees that it shall be<br />
responsible for providing its own salaries, payroll, taxes, withholding, insurance, workers compensation coverage and all other benefits of any<br />
kind, as required by law for its own employees, and assumes the full responsibility for the acts, and/or omissions of his/her employees or<br />
agents as they relate to the services to be provided under this Contract.<br />
8. NON-EXCLUSIVITY<br />
It is understood that the DISTRICT may also contract with other PROVIDERS to provide SES services. This contract in no way gives<br />
exclusivity to the PROVIDER for services rendered under the SES program.<br />
9. GOVERNING LAW<br />
The terms and conditions of this Agreement shall be governed by the Laws of the State of Florida with venue in <strong>Osceola</strong> <strong>County</strong>, Florida.<br />
10. DISPUTES<br />
Dispute between DISTRICT and PROVIDER concerning the meaning, requirements or performance of this Contract shall be submitted in<br />
writing and <strong>del</strong>ivered in person or by certified mail to Dr. Sonia Vazquez Esposito, Director of the Charter <strong>School</strong>s and Educational Choices<br />
Department, 817 Bill Beck Blvd. Portable 803A, Kissimmee, Florida 34744. PROVIDER shall have the right to submit written documentation<br />
concerning the dispute and DISTRICT shall conduct a fair and thorough investigation concerning the dispute. The determination of DISTRICT<br />
shall be made by the Superintendent’s designee, and shall be made in writing. If the determination of the DISTRICT results in termination of<br />
this contract, PROVIDER will be given ten (10) calendar days written notice and may appeal the decision to the FDOE, which will be<br />
responsible for rendering a final written determination that will be binding on the parties.<br />
11. MODIFICATIONS AND AMENDMENTS<br />
This Contract may be modified or amended only by a written document signed by authorized representatives of PROVIDER and DISTRICT.<br />
No change in this Contract or in the SLP shall result in DISTRICT financial obligation to PROVIDER in excess of the State/Federal<br />
reimbursement rate per student per year to DISTRICT. Once an addendum and extension is entered into, all portions of the Original<br />
Agreement shall remain in force unless there is a conflict in language. In any area of conflict, language in the addendum and extension shall<br />
take precedence.<br />
12. NOTICES<br />
Notices required under this Contract shall be valid when <strong>del</strong>ivered by hand <strong>del</strong>ivery, certified mail, facsimile transmission, email or national<br />
overnight <strong>del</strong>ivery or courier service such as Federal Express or UPS. All correspondence to the DISTRICT must be <strong>del</strong>ivered to Adriana<br />
Casillas, DISTRICT NCLB Educational Specialist at 817 Bill Beck Blvd., Portable 803A, Kissimmee, FL 34744. All correspondence to<br />
PROVIDER will be provided to the address as noted on the PROVIDER’S state approved application unless DISTRICT is otherwise notified<br />
in writing.<br />
13. SEVERABILITY CLAUSE<br />
If any provision of this Contract is held in whole or in part to be unenforceable by DISTRICT for any reason, the remainder of that provision<br />
and of the entire Agreement shall be severable and remain in effect.<br />
14. TRANSPORTATION<br />
Transportation arrangements for the students receiving services under this Contract are between the PROVIDER and eligible students’<br />
parents. The DISTRICT has no obligation to provide transportation in connection with the PROVIDER’S services under this Contract.<br />
15. ENTIRE CONTRACT/AGREEMENT<br />
The following <strong>School</strong> Board of <strong>Osceola</strong> <strong>County</strong> Title I Supplemental Educational Services documentation constitutes the entire Agreement<br />
between DISTRICT and PROVIDER:<br />
A. Contract<br />
B. Letter of Intent<br />
C. Student Enrollment Form<br />
D. PROVIDER state-approved application<br />
E. Insurance Provisions<br />
F. <strong>Osceola</strong> <strong>County</strong> Tax Receipt<br />
G. Tutor List<br />
H. Tutor Training Log signed<br />
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I. Student Learning Plan (SLP)<br />
J. Final Student Progress Report<br />
K. Rental Facilities Policy<br />
L. EIA Code of Ethics as amended January 8, 2008.<br />
These documents supersede any prior or understanding or agreement with respect to the services contemplated.<br />
65
TITLE I SUPPLEMENTAL EDUCATIONAL SERVICES CONTRACT<br />
Each party signing this contract on behalf of either party individually warrants that he or she has full legal power to execute the contract on behalf of<br />
the party for whom he or she is signing and to bind and obligate such party with respect to all provisions contained in the contract.<br />
THE SCHOOL BOARD OF OSCEOLA COUNTY, FLORIDA:<br />
By: ____________________________<br />
Barbara Horn, Chairman<br />
Date Approved: ___________________<br />
ATTEST:<br />
By: ____________________________<br />
Melba Luciano, Superintendent<br />
The <strong>School</strong> Board of <strong>Osceola</strong> <strong>County</strong>, Florida<br />
817 Bill Beck Blvd.<br />
Kissimmee, Florida 34744<br />
SUPPLEMENTAL EDUCATIONAL SERVICES PROVIDER:<br />
____________________________________________________________________________<br />
Provider Authorized Representative: Name / Title / Signature / Date<br />
____________________________________________________________________________<br />
Name of Supplemental Educational Services Provider:<br />
____________________________________________________________________________<br />
Address<br />
____________________________________________________________________________<br />
City / State / Zip Code<br />
____________________________________________________________________________<br />
Phone Number/ Tax Identification Number:<br />
____________________________________________________________________________<br />
Fax Number<br />
____________________________________________________________________________<br />
Email Address<br />
Authorized name, contact number and address for sending notice and information if different from above:<br />
____________________________________________________________________________<br />
Name / Title<br />
Address<br />
____________________________________________________________________________<br />
Date / Phone number<br />
City / State / Zip Code<br />
____________________________________________________________________________<br />
Fax Number<br />
____________________________________________________________________________<br />
Email Address<br />
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THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLORIDA<br />
SCHOOL BOARD AGENDA<br />
CONTRACT SUMMARY SHEET<br />
CONTRACT INFORMATION<br />
LEGAL NAME OF COMPANY:<br />
Address:<br />
City, State and Zip Code:<br />
CONTRACT NUMBER:<br />
TERM of CONTRACT: From: To:<br />
Renewal Options: From: To:<br />
DESCRIPTION OF SERVICES:<br />
LOCATION OF SERVICES:<br />
TOTAL DOLLAR AMOUNT OF CONTRACT:<br />
SCHOOL/DEPARTMENT NAME:<br />
SCHOOL/DEPARTMENT CONTACT:<br />
REQUESTING ADMINISTRATOR(S):<br />
EXT:<br />
FUNDING SOURCE (BUDGET STRIP):<br />
PURCHASING DEPARTMENT<br />
Buyer Initials Contract Approved by Buyer =/ $3,000 Date Initials<br />
Type of Agreement Contracted forwarded to Atty. by Director Date Initials<br />
Sunbiz.org<br />
Contract Approved by Attorney<br />
Insurance Required<br />
Vendorlink Registered<br />
Superintendent Approval?<br />
Board Approval?<br />
Relate to another Contract? If Yes,<br />
Agenda Prepared By:<br />
If Yes, Orig. No.:<br />
Date approved by Superintendent/Board:<br />
Notes:<br />
PURCHASING DIRECTOR APPROVAL: ___________________________________<br />
Revised 7.30.2012<br />
DATE: __________________________<br />
67
CONSENT AGENDA<br />
68
BUSINESS & FINANCE<br />
CONSENT AGENDA<br />
91
Date of<br />
Donation Recipient <strong>School</strong>/Dept. Name of Donor Item Donated Value<br />
08/09/12 <strong>Osceola</strong> High <strong>School</strong> Mikeala Sparks Cash $ 164.00<br />
08/13/12 <strong>Osceola</strong> High <strong>School</strong> Pollo Tropical Check 500.00<br />
08/14/12 Community Relations Foundation For <strong>Osceola</strong> Education Check 4,000.00<br />
08/14/12 Michigan Avenue Elementary Michigan Avenue Elementary PTO Check 3,620.82<br />
08/16/12 Community Relations Central Florida Credit Union Check 2,000.00<br />
08/21/12<br />
Partin Settlement Elementary<br />
<strong>School</strong><br />
The Walt Disney Company<br />
Foundation Check 1,000.00<br />
08/21/12 St. Cloud Elementary <strong>School</strong> St. Cloud Elementary <strong>School</strong> PTO <strong>School</strong> Spirit Shirts 11,033.00<br />
TOTAL $ 22,317.82<br />
93
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong><br />
Monthly Financial Report<br />
May 31, 2012<br />
95
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong><br />
Governmental Balance Sheet<br />
Account<br />
Fund Types<br />
For the Fiscal Year through May 31, 2012 Number General Debt Service Capital Projects Special Revenue Internal Service Total<br />
100 200 300 400 700<br />
ASSETS<br />
Cash and Cash Equivalents 1110 0.00 10,430,197.23 13,745,357.51 11,552,006.07 7,000,917.64 42,728,478.45<br />
Investments 1160 100,878,981.86 733,956.02 59,375,351.64 0.00 15,900,622.88 176,888,912.40<br />
Accounts Receivable 1130 5,717.82 0.00 0.00 0.00 1,215.91 6,933.73<br />
Due from Other Funds 1140 800,583.56 0.00 2,984,362.63 627.75 0.00 3,785,573.94<br />
Due from Other Agencies 1220 128,051.97 0.00 229,829.74 1,639,314.14 0.00 1,997,195.85<br />
Inventory 1150 1,828,015.12 0.00 0.00 535,521.02 0.00 2,363,536.14<br />
Prepaid Items 1230 0.00 0.00 0.00 0.00 1,912,098.52 1,912,098.52<br />
Total Assets 103,641,350.33 11,164,153.25 76,334,901.52 13,727,468.98 24,814,854.95 229,682,729.03<br />
LIABILITIES AND FUND BALANCES<br />
LIABILITIES<br />
Salaries and Benefits Payable 2110 29,182.16 0.00 0.00 59,029.95 0.00 88,212.11<br />
Payroll Deductions and Withholdings 2170 1,727,220.74 0.00 0.00 596,493.70 0.00 2,323,714.44<br />
Accounts Payable 2120 5,548.10 0.00 0.00 5,027.99 287,514.67 298,090.76<br />
Sales Tax Payable 2260 2,796.22 0.00 0.00 459.30 0.00 3,255.52<br />
Estimated Liability Self Insurance 2270 0.00 0.00 0.00 0.00 4,941,728.72 4,941,728.72<br />
Due to Other Agencies 2230 1,490,396.59 0.00 0.00 166,045.67 0.00 1,656,442.26<br />
Due to Other Funds 2160 616,166.07 0.00 2,392,089.97 446,962.16 188,021.87 3,643,240.07<br />
Deferred Revenue 2410 48,744.97 0.00 0.00 111,717.25 0.00 160,462.22<br />
Total Liabilities 3,920,054.85 0.00 2,392,089.97 1,385,736.02 5,417,265.26 13,115,146.10<br />
FUND BALANCES<br />
Total Fund Balances 2700 99,721,295.48 11,164,153.25 73,942,811.55 12,341,732.96 19,397,589.69 216,567,582.93<br />
Total Liabilities and Fund Balances 103,641,350.33 11,164,153.25 76,334,901.52 13,727,468.98 24,814,854.95 229,682,729.03<br />
96
General Fund<br />
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong><br />
Revenue & Expenditures - Budget And Actual Account Budgeted Amounts<br />
Actual Percentage of<br />
For the Fiscal Year through May 31, 2012 Number Original Current Amounts Current Budget<br />
REVENUES<br />
Federal Direct 3100 400,000.00 460,000.00 373,696.48 81.24%<br />
Federal Through State 3200 194,355.00 177,386.20 98,599.33 55.58%<br />
State Sources 3300 234,768,678.00 231,045,563.87 211,993,609.16 91.75%<br />
Local Sources 3400 115,794,497.00 117,222,255.20 109,551,211.30 93.46%<br />
Total Revenues 351,157,530.00 348,905,205.27 322,017,116.27 92.29%<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 265,208,743.03 258,306,476.06 195,502,278.69 75.69%<br />
Pupil Personnel Services 6100 18,581,982.64 19,828,197.43 17,066,990.68 86.07%<br />
Instructional Media Services 6200 3,617,223.45 4,256,823.66 3,618,449.31 85.00%<br />
Instruction and Curriculum Development Services 6300 6,255,086.87 6,674,009.01 5,663,733.92 84.86%<br />
Instructional Staff Training Services 6400 5,552,626.49 5,088,688.22 3,903,123.10 76.70%<br />
Instruction Related Technology 6500 3,386,917.95 3,356,825.69 3,054,568.45 91.00%<br />
Board 7100 1,770,761.58 1,912,150.45 1,515,677.08 79.27%<br />
General Administration 7200 1,426,550.83 1,369,741.01 1,141,897.01 83.37%<br />
<strong>School</strong> Administration 7300 22,567,928.70 22,111,233.85 19,367,754.71 87.59%<br />
Facilities Acquisition and Construction 7400 2,961,547.14 3,286,786.32 2,625,732.33 79.89%<br />
Fiscal Services 7500 1,920,887.62 1,903,655.45 1,673,579.01 87.91%<br />
Food Services 7600 38,729.45 205,232.19 200,722.95 97.80%<br />
Central Services 7700 6,276,995.15 6,573,160.44 5,557,303.95 84.55%<br />
Pupil Transportation Services 7800 19,866,138.38 19,469,030.94 15,941,778.24 81.88%<br />
Operation of Plant 7900 28,074,170.48 30,107,188.90 25,713,995.68 85.41%<br />
Maintenance of Plant 8100 10,341,153.76 11,484,636.77 10,499,900.87 91.43%<br />
Administrative Tech Services 8200 3,279,528.85 3,334,565.65 2,861,534.47 85.81%<br />
Community Services 9100 478,796.49 696,457.93 398,019.36 57.15%<br />
Debt Service 9200 353,068.00 353,098.00 353,004.54 99.97%<br />
Total Expenditures 401,958,836.86 400,317,957.97 316,660,044.35 79.10%<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures (50,801,306.86) (51,412,752.70) 5,357,071.92<br />
OTHER FINANCING SOURCES (USES)<br />
Long-term Debt Proceeds & Sales of Capital Assets 3700 172,489.08 177,083.56<br />
Transfers In 3600 13,998,637.00 14,437,593.76 2,585,559.86<br />
Transfers Out 9700 0.00 0.00<br />
Total Other Financing Sources (Uses) 13,998,637.00 14,610,082.84 2,762,643.42<br />
Net Change in Fund Balances (36,802,669.86) (36,802,669.86) 8,119,715.34<br />
Fund Balances, Prior Year 2800 91,601,580.14 91,601,580.14 91,601,580.14<br />
Adjustment to Fund Balances 2891<br />
Fund Balances, Current Year 2700 54,798,910.28 54,798,910.28 99,721,295.48<br />
97
Debt Service Fund<br />
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong><br />
Revenue & Expenditures - Budget And Actual Account Budgeted Amounts<br />
Actual Percentage of<br />
For the Fiscal Year through May 31, 2012 Number Original Current Amounts Current Budget<br />
REVENUES<br />
Federal Direct 3100 2,349,000.00 2,349,000.00 2,349,000.00 100.00%<br />
Federal Through State 3200 0.00 0.00<br />
State Sources 3300 1,634,360.12 1,634,360.12 0.00 0.00%<br />
Local Sources 3400 10,658,074.64 10,658,074.64 7,661,198.13 71.88%<br />
Total Revenues 14,641,434.76 14,641,434.76 10,010,198.13 68.37%<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00 0.00<br />
Pupil Personnel Services 6100 0.00 0.00<br />
Instructional Media Services 6200 0.00 0.00<br />
Instruction and Curriculum Development Services 6300 0.00 0.00<br />
Instructional Staff Training Services 6400 0.00 0.00<br />
Instruction Related Technology 6500 0.00 0.00<br />
Board 7100 0.00 0.00<br />
General Administration 7200 0.00 0.00<br />
<strong>School</strong> Administration 7300 0.00 0.00<br />
Facilities Acquisition and Construction 7400 0.00 0.00<br />
Fiscal Services 7500 0.00 0.00<br />
Food Services 7600 0.00 0.00<br />
Central Services 7700 0.00 0.00<br />
Pupil Transportation Services 7800 0.00 0.00<br />
Operation of Plant 7900 0.00 0.00<br />
Maintenance of Plant 8100 0.00 0.00<br />
Administrative Tech Services 8200 0.00 0.00<br />
Community Services 9100 0.00 0.00<br />
Debt Service 9200 30,754,606.04 30,754,606.04 18,997,380.88 61.77%<br />
Total Expenditures 30,754,606.04 30,754,606.04 18,997,380.88 61.77%<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures (16,113,171.28) (16,113,171.28) (8,987,182.75)<br />
OTHER FINANCING SOURCES (USES)<br />
Long-term Debt Proceeds & Sales of Capital Assets 3700 0.00 0.00<br />
Transfers In 3600 18,372,252.28 18,362,095.44 18,323,912.07<br />
Transfers Out 9700 (2,337,000.00) (2,337,000.00) 0.00<br />
Total Other Financing Sources (Uses) 16,035,252.28 16,025,095.44 18,323,912.07<br />
Net Change in Fund Balances (77,919.00) (88,075.84) 9,336,729.32<br />
Fund Balances, Prior Year 2800 1,827,423.93 1,827,423.93 1,827,423.93<br />
Adjustment to Fund Balances 2891<br />
Fund Balances, Current Year 2700 1,749,504.93 1,739,348.09 11,164,153.25<br />
98
Capital Projects Fund<br />
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong><br />
Revenue & Expenditures - Budget And Actual Account Budgeted Amounts<br />
Actual Percentage of<br />
For the Fiscal Year through May 31, 2012 Number Original Current Amounts Current Budget<br />
REVENUES<br />
Federal Direct 3100 0.00 0.00<br />
Federal Through State 3200 0.00 0.00<br />
State Sources 3300 9,113,134.00 2,681,082.46 2,090,736.60 77.98%<br />
Local Sources 3400 25,962,549.00 32,034,351.27 31,472,623.29 98.25%<br />
Total Revenues 35,075,683.00 34,715,433.73 33,563,359.89 96.68%<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00 0.00<br />
Pupil Personnel Services 6100 0.00 0.00<br />
Instructional Media Services 6200 0.00 0.00<br />
Instruction and Curriculum Development Services 6300 0.00 0.00<br />
Instructional Staff Training Services 6400 0.00 0.00<br />
Instruction Related Technology 6500 0.00 0.00<br />
Board 7100 0.00 0.00<br />
General Administration 7200 0.00 0.00<br />
<strong>School</strong> Administration 7300 0.00 0.00<br />
Facilities Acquisition and Construction 7400 68,834,264.81 68,176,761.92 36,154,995.02 53.03%<br />
Fiscal Services 7500 0.00 0.00<br />
Food Services 7600 0.00 0.00<br />
Central Services 7700 0.00 0.00<br />
Pupil Transportation Services 7800 0.00 0.00<br />
Operation of Plant 7900 0.00 0.00<br />
Maintenance of Plant 8100 0.00 0.00<br />
Administrative Tech Services 8200 0.00 0.00<br />
Community Services 9100 0.00 0.00<br />
Debt Service 9200 0.00 0.00<br />
Total Expenditures 68,834,264.81 68,176,761.92 36,154,995.02 53.03%<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures (33,758,581.81) (33,461,328.19) (2,591,635.13)<br />
OTHER FINANCING SOURCES (USES)<br />
Long-term Debt Proceeds & Sales of Capital Assets 3700 42,339.27 42,339.27<br />
Transfers In 3600 2,337,000.00 2,337,000.00 0.00<br />
Transfers Out 9700 (32,370,889.28) (32,799,689.20) (20,909,471.93)<br />
Total Other Financing Sources (Uses) (30,033,889.28) (30,420,349.93) (20,867,132.66)<br />
Net Change in Fund Balances (63,792,471.09) (63,881,678.12) (23,458,767.79)<br />
Fund Balances, Prior Year 2800 97,401,579.34 97,401,579.34 97,401,579.34<br />
Adjustment to Fund Balances 2891<br />
Fund Balances, Current Year 2700 33,609,108.25 33,519,901.22 73,942,811.55<br />
99
Special Revenue Fund<br />
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong><br />
Revenue & Expenditures - Budget And Actual Account Budgeted Amounts<br />
Actual Percentage of<br />
For the Fiscal Year through May 31, 2012 Number Original Current Amounts Current Budget<br />
REVENUES<br />
Federal Direct 3100 3,178,233.84 4,400,422.84 2,978,867.04 67.70%<br />
Federal Through State 3200 62,544,214.50 69,791,959.61 42,995,803.25 61.61%<br />
State Sources 3300 312,300.00 312,300.00 355,862.00 113.95%<br />
Local Sources 3400 8,619,681.00 8,619,848.36 8,255,081.12 95.77%<br />
Total Revenues 74,654,429.34 83,124,530.81 54,585,613.41 65.67%<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 28,981,492.90 28,562,034.51 16,021,627.17 56.09%<br />
Pupil Personnel Services 6100 1,128,588.20 2,379,639.45 1,647,575.49 69.24%<br />
Instructional Media Services 6200 87,925.65 75,259.80 4,434.10 5.89%<br />
Instruction and Curriculum Development Services 6300 5,625,656.77 7,343,631.15 5,165,707.58 70.34%<br />
Instructional Staff Training Services 6400 4,370,208.81 7,916,304.95 2,850,808.74 36.01%<br />
Instruction Related Technology 6500 81,428.85 71,905.35 62,330.89 86.68%<br />
Board 7100 0.00 0.00<br />
General Administration 7200 1,117,781.82 2,285,210.89 1,379,152.38 60.35%<br />
<strong>School</strong> Administration 7300 19,108.82 12,617.37 66.03%<br />
Facilities Acquisition and Construction 7400 164,533.00 0.00 0.00%<br />
Fiscal Services 7500 0.00 0.00<br />
Food Services 7600 25,052,584.24 25,063,739.32 19,354,057.99 77.22%<br />
Central Services 7700 3,159,898.68 1,920,475.99 661,295.60 34.43%<br />
Pupil Transportation Services 7800 243,259.06 909,459.21 299,601.09 32.94%<br />
Operation of Plant 7900 0.00 (2.40)<br />
Maintenance of Plant 8100 9,175.00 90,843.81 57,571.90 63.37%<br />
Administrative Tech Services 8200 1,664,020.96 1,922,895.38 117,741.60 6.12%<br />
Community Services 9100 2,801,506.23 4,068,587.01 3,642,523.32 89.53%<br />
Debt Service 9200 0.00 0.00<br />
Total Expenditures 74,323,527.17 82,793,628.64 51,277,042.82 61.93%<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures 330,902.17 330,902.17 3,308,570.59<br />
OTHER FINANCING SOURCES (USES)<br />
Long-term Debt Proceeds & Sales of Capital Assets 3700 0.00 0.00<br />
Transfers In 3600 0.00 0.00<br />
Transfers Out 9700 0.00 0.00<br />
Total Other Financing Sources (Uses) 0.00 0.00 0.00<br />
Net Change in Fund Balances 330,902.17 330,902.17 3,308,570.59<br />
Fund Balances, Prior Year 2800 9,033,162.37 9,033,162.37 9,033,162.37<br />
Adjustment to Fund Balances 2891<br />
Fund Balances, Current Year 2700 9,364,064.54 9,364,064.54 12,341,732.96<br />
100
Internal Service Fund<br />
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong><br />
Revenue & Expenditures - Budget And Actual Account Budgeted Amounts<br />
Actual Percentage of<br />
For the Fiscal Year through May 31, 2012 Number Original Current Amounts Current Budget<br />
REVENUES<br />
Federal Direct 3100 0.00 0.00<br />
Federal Through State 3200 0.00 0.00<br />
State Sources 3300 0.00 0.00<br />
Local Sources 3400 52,410,101.00 53,164,805.11 46,554,284.22 87.57%<br />
Total Revenues 52,410,101.00 53,164,805.11 46,554,284.22 87.57%<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00 0.00<br />
Pupil Personnel Services 6100 0.00 0.00<br />
Instructional Media Services 6200 0.00 0.00<br />
Instruction and Curriculum Development Services 6300 0.00 0.00<br />
Instructional Staff Training Services 6400 0.00 0.00<br />
Instruction Related Technology 6500 0.00 0.00<br />
Board 7100 0.00 0.00<br />
General Administration 7200 0.00 0.00<br />
<strong>School</strong> Administration 7300 0.00 0.00<br />
Facilities Acquisition and Construction 7400 0.00 0.00<br />
Fiscal Services 7500 0.00 0.00<br />
Food Services 7600 0.00 0.00<br />
Central Services 7700 50,873,415.00 50,873,415.00 42,339,700.42 83.23%<br />
Pupil Transportation Services 7800 0.00 0.00<br />
Operation of Plant 7900 0.00 0.00<br />
Maintenance of Plant 8100 0.00 0.00<br />
Administrative Tech Services 8200 0.00 0.00<br />
Community Services 9100 0.00 0.00<br />
Debt Service 9200 0.00 0.00<br />
Total Expenditures 50,873,415.00 50,873,415.00 42,339,700.42 83.23%<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures 1,536,686.00 2,291,390.11 4,214,583.80<br />
OTHER FINANCING SOURCES (USES)<br />
Long-term Debt Proceeds & Sales of Capital Assets 3700 0.00 0.00<br />
Transfers In 3600 0.00 0.00<br />
Transfers Out 9700 0.00 0.00<br />
Total Other Financing Sources (Uses) 0.00 0.00 0.00<br />
Change in Net Assets 1,536,686.00 2,291,390.11 4,214,583.80<br />
Net Assets, Prior Year 2800 15,183,005.89 15,183,005.89 15,183,005.89<br />
Adjustment to Net Assets 2891<br />
Net Assets, Current Year 2700 16,719,691.89 17,474,396.00 19,397,589.69<br />
101
Investment Summary<br />
May, 2012<br />
Amount<br />
Interest<br />
Rate<br />
Wells Fargo $ 1,174,223 0.18%<br />
TD Bank - Certificate of Deposit $ 25,000,000 0.42%<br />
Fifth Third Bank Certificate of Deposit $ 20,000,000 0.57%<br />
Investment Pool $ 100,991,999 0.50%<br />
Florida Education Investment Trust $ 24,057,927 0.29%<br />
Money Market Funds $ 9,525,136 0.05%<br />
State Board of Administration (A) $ 11,085,809 0.31%<br />
State Board of Administration (B) $ 262,043 0.00%<br />
Total/Average $ 192,097,138 0.43%<br />
Average Interest Rates<br />
0.70%<br />
0.60%<br />
0.50%<br />
0.40%<br />
0.30%<br />
0.20%<br />
0.10%<br />
0.00%<br />
MAY 11 JUN 11 JUL 11 AUG 11 SEP 11 OCT 11 NOV 11 DEC 11 JAN 12 FEB 12 MAR 12 APR 12 MAY 12<br />
102
General Fund<br />
May, 2012 May, 2011<br />
Uncollected<br />
11%<br />
Uncollected<br />
10%<br />
Collected<br />
89%<br />
Collected<br />
90%<br />
Collected $324,779,760 89.34% Collected $335,404,495 89.73%<br />
Uncollected $38,735,528 10.66% Uncollected $38,386,140 10.27%<br />
Estimated Revenue $363,515,288 100.00% Estimated Revenue $373,790,635 100.00%<br />
Unexpended<br />
21%<br />
Unexpended<br />
25%<br />
Expended<br />
79%<br />
Expended<br />
75%<br />
Expended $316,660,044 79.10% Expended $301,232,661 75.19%<br />
Unexpended $83,657,914 20.90% Unexpended $99,409,705 24.81%<br />
Appropriations $400,317,958 100.00% Appropriations $400,642,366 100.00%<br />
103
General Fund<br />
May, 2012 May, 2011<br />
Budgeted<br />
Fund Balance<br />
15%<br />
Budgeted<br />
Fund Balance<br />
12%<br />
Committed<br />
Revenues<br />
85%<br />
Committed<br />
Revenues<br />
88%<br />
Budgeted Fund Balance $54,798,910 15.07% Budgeted Fund Balance $43,762,043 11.71%<br />
Committed Revenues $308,716,378 84.93% Committed Revenues $330,028,592 88.29%<br />
Estimated Revenues $363,515,288 100.00% Estimated Revenues $373,790,635 100.00%<br />
Budgeted Fund Balance<br />
$60,000,000<br />
$50,000,000000 000<br />
$40,000,000<br />
$30,000,000<br />
$20,000,000<br />
$10,000,000<br />
$0<br />
$54,798,910<br />
$43,762,043<br />
May, 2012 May, 2011<br />
104
Internal Service Fund<br />
May, 2012 May, 2011<br />
Uncollected<br />
12%<br />
Uncollected<br />
16%<br />
Collected<br />
88%<br />
Collected<br />
84%<br />
Collected $46,554,284 87.57% Collected $45,586,847 84.04%<br />
Uncollected $6,610,521 12.43% Uncollected $8,660,410 15.96%<br />
Estimated Revenue $53,164,805 100.00% Estimated Revenue $54,247,257 100.00%<br />
Unexpended<br />
17% Unexpended<br />
23%<br />
Expended<br />
83%<br />
Expended<br />
77%<br />
Expended $42,339,700 83.23% Expended $41,800,330 77.06%<br />
Unexpended $8,533,715 16.77% Unexpended $12,442,543 22.94%<br />
Appropriations $50,873,415 100.00% Appropriations $54,242,873 100.00%<br />
105
Internal Service Fund<br />
May, 2012 May, 2011<br />
Budgeted<br />
Fund Balance<br />
33%<br />
Budgeted<br />
Fund Balance<br />
18%<br />
Committed<br />
Revenues<br />
67%<br />
Committed<br />
Revenues<br />
82%<br />
Budgeted Fund Balance $17,474,396 32.87% Budgeted Fund Balance $9,703,665 17.89%<br />
Committed Revenues $35,690,409 67.13% Committed Revenues $44,543,592 82.11%<br />
Estimated Revenues $53,164,805 100.00% Estimated Revenues $54,247,257 100.00%<br />
Budgeted Fund Balance<br />
$20,000,000<br />
$18,000,000<br />
$16,000,000<br />
$14,000,000<br />
$12,000,000<br />
$10,000,000<br />
$8,000,000<br />
$6,000,000<br />
$4,000,000<br />
$2,000,000<br />
$0<br />
$17,474,396<br />
$9,703,665<br />
May, 2012 May, 2011<br />
106
107
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong> Florida<br />
Request to Remove Property and Equipment from Inventory<br />
Board Meeting<br />
September 4, 2012<br />
Property<br />
Record<br />
Number/ Serial<br />
Number/<br />
Quantity Description of Item Facility Reason<br />
Depreciated<br />
Value<br />
Property<br />
Condition<br />
Sell/Action Requested<br />
200456035 DVR ALCO G 0.00 3 A1-Assets<br />
199840793 Shredder Cypress Elementary 0.00 3 George Gideon Auction<br />
Discovery Intermediate<br />
200146319 Videonics<br />
<strong>School</strong> G 0.00 3 George Gideon Auction<br />
199124711 Carpet Clearning Extractor Lakeview Elementary 0.00 3 George Gideon Auction<br />
199840716 Pressure Washer Lakeview Elementary 0.00 3 George Gideon Auction<br />
1988-14701 TV Lakeview Elementary 0.00 3 George Gideon Auction<br />
1 TV's Cypress Elementary 0.00 3 George Gideon Auction<br />
1 DVR ALCO G 0.00 3 A1-Assets<br />
23 Boxes Library Book Hickory Tree Elementary Outdated/Damaged 0.00 3 The Book Lady<br />
3 Library Books St. Cloud Elementary Outdated/Damaged 0.00 3 The Book Lady<br />
1 Radio St. Cloud Elementary 0.00 3 George Gideon Auction<br />
1 Projector St. Cloud Elementary 0.00 3 George Gideon Auction<br />
1 Camera Case St. Cloud Elementary 0.00 3 George Gideon Auction<br />
2 TV's St. Cloud Elementary Broken 0.00 3 George Gideon Auction<br />
2 Rolodexs Purchasing Department 0.00 3 George Gideon Auction<br />
1 Desk Laminator Purchasing Department 0.00 3 George Gideon Auction<br />
1 Drawer Organizer Purchasing Department 0.00 3 George Gideon Auction<br />
1 Floppy Disc Holder Purchasing Department 0.00 3 George Gideon Auction<br />
13 boxes Library Books<br />
Michigan Avenue<br />
Elemenary Outdated/Damaged 0.00 3 The Book Lady<br />
5 CD Players<br />
Michigan Avenue<br />
Elemenary 0.00 3 George Gideon Auction<br />
2 Gateway PC Cypress Elementary C 0.00 3 A1-Assets<br />
2 Cassette Players<br />
Michigan Avenue<br />
Elemenary 0.00 3 George Gideon Auction<br />
1 Record Player<br />
Michigan Avenue<br />
Elemenary 0.00 3 George Gideon Auction<br />
6 Touch Phonics Sets Cypress Elementary 0.00 3 George Gideon Auction<br />
1 Inkjet Printer Hickory Tree Elementary 0.00 3 George Gideon Auction<br />
8 box CDs Hickory Tree Elementary 0.00 3 George Gideon Auction<br />
108
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong> Florida<br />
Request to Remove Property and Equipment from Inventory<br />
Board Meeting<br />
September 4, 2012<br />
Property<br />
Record<br />
Number/ Serial<br />
Number/<br />
Quantity Description of Item Facility Reason<br />
Depreciated<br />
Value<br />
Property<br />
Condition<br />
Sell/Action Requested<br />
1 box HDDs Central Avenue Elementary 0.00 3 George Gideon Auction<br />
1 Bookshelf ALCO 0.00 3 Junk<br />
25 Calculators Harmony High <strong>School</strong> Outdated/Damaged 0.00 3 George Gideon Auction<br />
2 Office Desks ALCO 0.00 3 Junk<br />
1 Table ALCO 0.00 3 Junk<br />
85130770 Risograph Hickory Tree Elementary Broken 0.00 3 George Gideon Auction<br />
150 Student Chairs Horizon Middle <strong>School</strong> 0.00 3<br />
Kissimmee Metal<br />
Recycling<br />
17 Pink Tables Horizon Middle <strong>School</strong> 0.00 3<br />
Kissimmee Metal<br />
Recycling<br />
11 Tables Horizon Middle <strong>School</strong> 0.00 3<br />
Kissimmee Metal<br />
Recycling<br />
3 Teacher Desks Horizon Middle <strong>School</strong> 0.00 3<br />
Kissimmee Metal<br />
Recycling<br />
1 Computer Table Horizon Middle <strong>School</strong> 0.00 3<br />
Kissimmee Metal<br />
Recycling<br />
34 Office Chairs Horizon Middle <strong>School</strong> 0.00 3<br />
Kissimmee Metal<br />
Recycling<br />
5 Library Books Lakeview Elementary Outdated/Damaged 0.00 3 The Book Lady<br />
1 Rolling Globe Lakeview Elementary 0.00 3 George Gideon Auction<br />
5 4 Drawer File Cabinet Reedy Creek Elementary 0.00 3<br />
Kissimmee Metal<br />
Recycling<br />
2 Rolling Cabinets Reedy Creek Elementary 0.00 3<br />
Kissimmee Metal<br />
Recycling<br />
2 Student Chairs Reedy Creek Elementary 0.00 3<br />
Kissimmee Metal<br />
Recycling<br />
3 Trapezoid Tables Reedy Creek Elementary 0.00 3<br />
Kissimmee Metal<br />
Recycling<br />
1 2 Drawer File Cabinets Reedy Creek Elementary 0.00 3<br />
Kissimmee Metal<br />
Recycling<br />
1 Easel Reedy Creek Elementary 0.00 3 Junk<br />
1 Podium Reedy Creek Elementary 0.00 3 Junk<br />
2 TVs Reedy Creek Elementary 0.00 3<br />
Kissimmee Metal<br />
Recycling<br />
10 Sewing Machines Reedy Creek Elementary 0.00 3<br />
Kissimmee Metal<br />
Recycling<br />
38 boxes Library Books Reedy Creek Elementary Outdated/Damaged 0.00 3 The Book Lady<br />
1 box Teacher Resources Reedy Creek Elementary Outdated/Damaged 0.00 3 The Book Lady<br />
Kissimmee Metal<br />
17 Rolling Carts Reedy Creek Elementary 0.00 3<br />
Recycling<br />
109
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong> Florida<br />
Request to Remove Property and Equipment from Inventory<br />
Board Meeting<br />
September 4, 2012<br />
Property<br />
Record<br />
Number/ Serial<br />
Number/<br />
Quantity Description of Item Facility Reason<br />
Depreciated<br />
Value<br />
Property<br />
Condition<br />
Sell/Action Requested<br />
13 Cassette Players Reedy Creek Elementary 0.00 3 George Gideon Auction<br />
10 VHS Players Reedy Creek Elementary 0.00 3 George Gideon Auction<br />
1 TV St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
2 VCR St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
1 Laser Disc St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
1 Disc Player Reedy Creek Elementary 0.00 3 George Gideon Auction<br />
1 Carousel Tray Reedy Creek Elementary 0.00 3 George Gideon Auction<br />
1 Microscope & Case Reedy Creek Elementary 0.00 3 George Gideon Auction<br />
4 Record Player Reedy Creek Elementary 0.00 3 George Gideon Auction<br />
2 Jeopardy Sets Cypress Elementary <strong>School</strong> 0.00 3 George Gideon Auction<br />
1 box Jeopardy Games Cypress Elementary <strong>School</strong> 0.00 3 George Gideon Auction<br />
8 boxes VCR Tapes Cypress Elementary <strong>School</strong> 0.00 3 George Gideon Auction<br />
Cd Roms/Teacher<br />
3 boxes<br />
Resources Cypress Elementary <strong>School</strong> 0.00 3 George Gideon Auction<br />
4 boxes Library Books Cypress Elementary <strong>School</strong> Outdated/Damaged 0.00 3 The Book Lady<br />
2 VCR St. Cloud Middle 0.00 3 George Gideon Auction<br />
2 Typewriters<br />
Discovery Intermediate<br />
<strong>School</strong> H 0.00 3 George Gideon Auction<br />
1 TV<br />
Discovery Intermediate<br />
<strong>School</strong> H 0.00 3 George Gideon Auction<br />
2 VCR<br />
Discovery Intermediate<br />
<strong>School</strong> D 0.00 3 George Gideon Auction<br />
1 Laptop Bags<br />
Discovery Intermediate<br />
<strong>School</strong> 0.00 3 A1-Assets<br />
1 TV Highlands Elementary 0.00 3 George Gideon Auction<br />
4 TV St. Cloud Middle 0.00 3 George Gideon Auction<br />
5 Pull Down Maps St. Cloud Middle Obsolete 0.00 3 George Gideon Auction<br />
PROPERTY CONDITION<br />
KEY:<br />
1=GOOD<br />
2= FAIR<br />
3=POOR<br />
110
111
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong> Florida<br />
Request to Remove Property and Equipment from Inventory<br />
September 4, 2012<br />
Property Record<br />
Number/ Serial<br />
Number/<br />
Quantity Description of Item Facility Reason<br />
Depreciated<br />
Value<br />
Property<br />
Condition Sell/Action Requested<br />
200354179 Camcorder ALCO H 0.00 3 A-1 Assets<br />
200562281 Gateway PC ALCO H 0.00 3 A-1 Assets<br />
200561988 Gateway PC ALCO G 0.00 3 A-1 Assets<br />
200564591 Gateway PC ALCO G 0.00 3 A-1 Assets<br />
200564582 Gateway PC ALCO G 0.00 3 A-1 Assets<br />
200560738 Gateway PC ALCO G 0.00 3 A-1 Assets<br />
200459750 Gateway PC ALCO G 0.00 3 A-1 Assets<br />
200353129 EMAC ALCO G 0.00 3 A-1 Assets<br />
200560735 Gateway PC ALCO G 0.00 3 A-1 Assets<br />
200564568 Gateway PC ALCO G 0.00 3 A-1 Assets<br />
200459745 Gateway PC ALCO G 0.00 3 A-1 Assets<br />
200564581 Gateway PC ALCO G 0.00 3 A-1 Assets<br />
200561981 Gateway PC ALCO G 0.00 3 A-1 Assets<br />
200561989 Gateway PC ALCO G 0.00 3 A-1 Assets<br />
200459751 Gateway PC ALCO G 0.00 3 A-1 Assets<br />
200353155 EMAC ALCO G 0.00 3 A-1 Assets<br />
200459746 Gateway PC ALCO G 0.00 3 A-1 Assets<br />
200561297 HP Printer Central Avenue Elementary 0.00 3 George Gideon Auction<br />
200148675 ESQ PC Central Avenue Elementary 0.00 3 A-1 Assets<br />
200448556 Panasonic PC Central Avenue Elementary 0.00 3 A-1 Assets<br />
199840820 Canon Copier Cypress Elementary C 0.00 3 George Gideon Auction<br />
200769759 Canon Copier Cypress Elementary C 0.00 3 George Gideon Auction<br />
199840793 Shredder Cypress Elementary C 0.00 3 George Gideon Auction<br />
200664924 Gateway PC Cypress Elementary C 0.00 3 A-1 Assets<br />
200664925 Gateway PC Cypress Elementary C 0.00 3 A-1 Assets<br />
200664945 Gateway PC Cypress Elementary C 0.00 3 A-1 Assets<br />
200664946 Gateway PC Cypress Elementary C 0.00 3 A-1 Assets<br />
200664940 Gateway PC Cypress Elementary C 0.00 3 A-1 Assets<br />
200664935 Gateway PC Cypress Elementary C 0.00 3 A-1 Assets<br />
200564699 Gateway PC Cypress Elementary C 0.00 3 A-1 Assets<br />
200044848 Laserjet Printer<br />
Discovery Intermediate<br />
<strong>School</strong> H 0.00 3 A-1 Assets<br />
200043037 Laserjet Printer<br />
Discovery Intermediate<br />
<strong>School</strong> H 0.00 3 A-1 Assets<br />
200045638 Laserjet Printer<br />
Discovery Intermediate<br />
<strong>School</strong> H 0.00 3 A-1 Assets<br />
200046034 Laserjet Printer<br />
Discovery Intermediate<br />
<strong>School</strong> E 0.00 3 A-1 Assets<br />
200145639 Laserjet Printer<br />
Discovery Intermediate<br />
<strong>School</strong> H 0.00 3 A-1 Assets<br />
200045641 Laserjet Printer<br />
Discovery Intermediate<br />
<strong>School</strong> H 0.00 3 George Gideon Auction<br />
200459552 ImageRunner 8500 Harmony High <strong>School</strong> 0.00 3 George Gideon Auction<br />
200460007 Projector Harmony High <strong>School</strong> Outdated 0.00 3 George Gideon Auction<br />
112
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong> Florida<br />
Request to Remove Property and Equipment from Inventory<br />
September 4, 2012<br />
Property Record<br />
Number/ Serial<br />
Number/<br />
Quantity Description of Item Facility Reason<br />
Depreciated<br />
Value<br />
Property<br />
Condition<br />
Sell/Action Requested<br />
200460008 Projector Harmony High <strong>School</strong> Outdated 0.00 3 George Gideon Auction<br />
200459441 Projector Harmony High <strong>School</strong> Outdated 0.00 3 George Gideon Auction<br />
200459607 Projector Harmony High <strong>School</strong> Broken 0.00 3 George Gideon Auction<br />
200355596 ESQ PC Hickory Tree Elementary E 0.00 3 A-1 Assets<br />
200459490 Gateway PC Hickory Tree Elementary A/D 0.00 3 A-1 Assets<br />
200457360 HP PC Hickory Tree Elementary C/D 0.00 3 A-1 Assets<br />
200666685 Gateway PC Hickory Tree Elementary A/G 0.00 3 A-1 Assets<br />
200457575 Gateway PC Hickory Tree Elementary A/F/G 0.00 3 A-1 Assets<br />
200457360 HP Laserjet Printer Hickory Tree Elementary 0.00 3 George Gideon Auction<br />
200355596 ESQ PC Hickory Tree Elementary A 0.00 3 A-1 Assets<br />
200769005 Powershredder Hickory Tree Elementary 0.00 3 George Gideon Auction<br />
200560395 Laserjet Printer Hickory Tree Elementary 0.00 3 A-1 Assets<br />
200458255 ESQ PC Highlands Elementary E 0.00 3 A-1 Assets<br />
199635339 ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
200458572 ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
200458577 ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
200458573 ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
20045865 ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
200250988 ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 George Gideon Auction<br />
200354039 UPS Horizon Middle <strong>School</strong> G 0.00 3 George Gideon Auction<br />
200359025 UPS Horizon Middle <strong>School</strong> G 0.00 3 George Gideon Auction<br />
200770687 ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
200458574 ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
200458566 ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
200353597 ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
200457982 HP Printer Horizon Middle <strong>School</strong> A/C 0.00 3 George Gideon Auction<br />
200769258 HP Printer Horizon Middle <strong>School</strong> A/C 0.00 3 George Gideon Auction<br />
200457952 HP Printer Horizon Middle <strong>School</strong> A/C 0.00 3 George Gideon Auction<br />
200457953 HP Printer Horizon Middle <strong>School</strong> A/C 0.00 3 George Gideon Auction<br />
200249978 Canon Printer Horizon Middle <strong>School</strong> A/C 0.00 3 George Gideon Auction<br />
200458569 ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
200770686 ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
199738890 First Class Software Horizon Middle <strong>School</strong> Outdated 0.00 3 George Gideon Auction<br />
200043508 Netware Software Horizon Middle <strong>School</strong> Outdated 0.00 3 George Gideon Auction<br />
113
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong> Florida<br />
Request to Remove Property and Equipment from Inventory<br />
September 4, 2012<br />
Property Record<br />
Number/ Serial<br />
Number/<br />
Quantity Description of Item Facility Reason<br />
Depreciated<br />
Value<br />
Property<br />
Condition<br />
Sell/Action Requested<br />
199839974 Star Reading Software Horizon Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
200457991 HP Printer Horizon Middle <strong>School</strong> A/C/D 0.00 3 George Gideon Auction<br />
200250813 IBM Thinkpad Human Resources A 0.00 3 A-1 Assets<br />
200354636 IBM Thinkpad Human Resources A 0.00 3 A-1 Assets<br />
199226512 Writing Center Software Lakeview Elementary 0.00 3 A-1 Assets<br />
200561415 Gateway PC Neptune Middle <strong>School</strong> G 0.00 3 A-1 Assets<br />
200561692 Gateway PC Neptune Middle <strong>School</strong> G 0.00 3 A-1 Assets<br />
200355227 ESQ PC Neptune Middle <strong>School</strong> H 0.00 3 A-1 Assets<br />
200457744 ESQ PC Neptune Middle <strong>School</strong> H 0.00 3 A-1 Assets<br />
200355217 ESQ PC Neptune Middle <strong>School</strong> H 0.00 3 A-1 Assets<br />
200355221 ESQ PC Neptune Middle <strong>School</strong> H 0.00 3 A-1 Assets<br />
200456880 ESQ PC Neptune Middle <strong>School</strong> H 0.00 3 A-1 Assets<br />
200355215 ESQ PC Neptune Middle <strong>School</strong> H 0.00 3 A-1 Assets<br />
200771385 Visual Presenter St. Cloud Elementary 0.00 3 George Gideon Auction<br />
200770725 Visual Presenter St. Cloud Elementary 0.00 3 George Gideon Auction<br />
200666528 Gateway PC St. Cloud Elementary F 0.00 3 A-1 Assets<br />
200768806 Gateway PC St. Cloud Elementary H 0.00 3 A-1 Assets<br />
200768825 Gateway PC St. Cloud Elementary H 0.00 3 A-1 Assets<br />
200768830 Gateway PC St. Cloud Elementary H 0.00 3 A-1 Assets<br />
200668170 Gateway PC St. Cloud Elementary H 0.00 3 A-1 Assets<br />
200668138 Gateway PC St. Cloud Elementary H 0.00 3 A-1 Assets<br />
200668137 Gateway PC St. Cloud Elementary H 0.00 3 A-1 Assets<br />
200666524 Gateway PC St. Cloud Elementary F/H 0.00 3 A-1 Assets<br />
2 Monitors ALCO H 0.00 3 A1-Assets<br />
23 Hard Drives ALCO 0.00 3 A1-Assets<br />
5 Keyboards ALCO 0.00 3 George Gideon Auction<br />
1 HP Printer ALCO 0.00 3 George Gideon Auction<br />
2 Overhead Projectors ALCO 0.00 3 George Gideon Auction<br />
4 Overhead Projectors ALCO 0.00 3 George Gideon Auction<br />
32249779 Gateway PC Cypress Elementary C 0.00 3 A1-Assets<br />
32249786 Gateway PC Cypress Elementary C 0.00 3 A1-Assets<br />
32237020 Gateway PC Cypress Elementary C 0.00 3 A1-Assets<br />
32249528 Gateway PC Cypress Elementary C 0.00 3 A1-Assets<br />
43 Monitors Cypress Elementary C 0.00 3 George Gideon Auction<br />
KCMD6FP IBM PC Cypress Elementary C 0.00 3 A1-Assets<br />
KCMD6RT IBM PC Cypress Elementary C 0.00 3 A1-Assets<br />
KCVL8RN IBM PC Cypress Elementary C 0.00 3 A1-Assets<br />
KCVL7XL IBM PC Cypress Elementary C 0.00 3 A1-Assets<br />
KCVL8RR IBM PC Cypress Elementary C 0.00 3 A1-Assets<br />
LKYPM3B IBM PC Cypress Elementary C 0.00 3 A1-Assets<br />
KCVL8TY IBM PC Cypress Elementary C 0.00 3 A1-Assets<br />
114
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong> Florida<br />
Request to Remove Property and Equipment from Inventory<br />
September 4, 2012<br />
Property Record<br />
Number/ Serial<br />
Number/<br />
Quantity Description of Item Facility Reason<br />
Depreciated<br />
Value<br />
Property<br />
Condition Sell/Action Requested<br />
LKYPM36 IBM PC Cypress Elementary C 0.00 3 A1-Assets<br />
LKYPM3D IBM PC Cypress Elementary C 0.00 3 A1-Assets<br />
LKYPM3H IBM PC Cypress Elementary C 0.00 3 A1-Assets<br />
LKYPM2Z IBM PC Cypress Elementary C 0.00 3 A1-Assets<br />
KCMD6HZ IBM PC Cypress Elementary C 0.00 3 A1-Assets<br />
LKYPM3K IBM PC Cypress Elementary C 0.00 3 A1-Assets<br />
KCVL8RT IBM PC Cypress Elementary C 0.00 3 A1-Assets<br />
KCVL7XY IBM PC Cypress Elementary C 0.00 3 A1-Assets<br />
KCRZOCW IBM PC Cypress Elementary C 0.00 3 A1-Assets<br />
KCRZODC IBM PC Cypress Elementary C 0.00 3 A1-Assets<br />
43 Monitors Cypress Elementary 0.00 3 George Gideon Auction<br />
2 Canon Copiers Cypress Elementary 0.00 3 George Gideon Auction<br />
1 UPS<br />
Discovery Intermediate<br />
<strong>School</strong> H 0.00 3 George Gideon Auction<br />
2 Printer Trays<br />
Discovery Intermediate<br />
<strong>School</strong> H 0.00 3 George Gideon Auction<br />
MX0461V098KV<br />
Printer<br />
Discovery Intermediate<br />
<strong>School</strong> 0.00 3 George Gideon Auction<br />
MX0461VOD4KV<br />
Printer<br />
Discovery Intermediate<br />
<strong>School</strong> 0.00 3 George Gideon Auction<br />
MX0461VOD6KV<br />
HU94S1NOR7FH<br />
HU94S1NOQTFH<br />
MX11L1DOY5JM<br />
MX11L1DOXOJM<br />
MX0461V)C6KV<br />
USECOO7850<br />
Printer<br />
Deskjet Printer<br />
Deskjet Printer<br />
Deskjet Printer<br />
Deskjet Printer<br />
Deskjet Printer<br />
Laserjet Printer<br />
1 Monitor<br />
1 UPS<br />
30 CD-Roms/Batteries<br />
3 Monitors<br />
2 Monitors<br />
ZV028451JAK<br />
CY929OC4CVS<br />
Monitor<br />
Monitor<br />
Discovery Intermediate<br />
<strong>School</strong> 0.00 3 George Gideon Auction<br />
Discovery Intermediate<br />
<strong>School</strong> 0.00 3 George Gideon Auction<br />
Discovery Intermediate<br />
<strong>School</strong> 0.00 3 George Gideon Auction<br />
Discovery Intermediate<br />
<strong>School</strong> 0.00 3 George Gideon Auction<br />
Discovery Intermediate<br />
<strong>School</strong> 0.00 3 George Gideon Auction<br />
Discovery Intermediate<br />
<strong>School</strong> 0.00 3 George Gideon Auction<br />
Discovery Intermediate<br />
<strong>School</strong> 0.00 3 George Gideon Auction<br />
Discovery Intermediate<br />
<strong>School</strong> H 0.00 3 George Gideon Auction<br />
Discovery Intermediate<br />
<strong>School</strong> H 0.00 3 George Gideon Auction<br />
Discovery Intermediate<br />
<strong>School</strong> H 0.00 3 George Gideon Auction<br />
Discovery Intermediate<br />
<strong>School</strong> G/H 0.00 3 George Gideon Auction<br />
Discovery Intermediate<br />
<strong>School</strong> 0.00 3 George Gideon Auction<br />
Discovery Intermediate<br />
<strong>School</strong> 0.00 3 George Gideon Auction<br />
Discovery Intermediate<br />
<strong>School</strong> 0.00 3 George Gideon Auction<br />
115
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong> Florida<br />
Request to Remove Property and Equipment from Inventory<br />
September 4, 2012<br />
Property Record<br />
Number/ Serial<br />
Number/<br />
Quantity Description of Item Facility Reason<br />
18H0050124607689<br />
22 Lexmark Printer<br />
EFA108<br />
SG92S1V2PNFB<br />
AS0033118760<br />
WS0005004337<br />
WS0004295<br />
Laserjet Printer<br />
Desktop Printer<br />
APC<br />
APC<br />
APC<br />
Depreciated<br />
Value<br />
Property<br />
Condition<br />
Sell/Action Requested<br />
Discovery Intermediate<br />
<strong>School</strong> 0.00 3 George Gideon Auction<br />
Discovery Intermediate<br />
<strong>School</strong> 0.00 3 George Gideon Auction<br />
Discovery Intermediate<br />
<strong>School</strong> 0.00 3 George Gideon Auction<br />
Discovery Intermediate<br />
<strong>School</strong> 0.00 3 George Gideon Auction<br />
Discovery Intermediate<br />
<strong>School</strong> 0.00 3 George Gideon Auction<br />
Discovery Intermediate<br />
<strong>School</strong> 0.00 3 George Gideon Auction<br />
80 Overhead Projectors Harmony High <strong>School</strong> Outdated 0.00 3 George Gideon Auction<br />
1 Laserjet Printer Hickory Tree Elementary 0.00 3 A-1 Assets<br />
7 Monitors Hickory Tree Elementary 0.00 3 A-1 Assets<br />
1 Gateway PC Hickory Tree Elementary A/C/D 0.00 3 A1-Assets<br />
1 UPS Hickory Tree Elementary H 0.00 3 A1-Assets<br />
0209289625ht15A ESQ PC Hickory Tree Elementary D 0.00 3 A1-Assets<br />
0209289625HT25A ESQ PC Hickory Tree Elementary D 0.00 3 A1-Assets<br />
0209289625HT22A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
051414REJ06A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
262829REJ02A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
0209289625HT29A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
0409295597HT02A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
0209289625HT31A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
0209289625HT19A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
0209289625HT01A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
0409295597HT01 ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
0209289625HT16A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
0209289625HT17A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
246801HTES01A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
251414REJ12A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
0209289625HT32A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
0209289625HT12A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
0609295619HT01A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
0209289625HT26A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
0609295619HT03A0<br />
0209289625HT02A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
209289625HT11A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
0209289625HT04A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
0209289625HT28A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
0209289625HT27A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
251414REJ011A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
0209289625HT10A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
0209289625HT20A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
246801HTES04A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
251414REJ03A ESQ PC Hickory Tree Elementary E 0.00 3 116 A1-Assets
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong> Florida<br />
Request to Remove Property and Equipment from Inventory<br />
September 4, 2012<br />
Property Record<br />
Number/ Serial<br />
Number/<br />
Quantity Description of Item Facility Reason<br />
Depreciated<br />
Value<br />
Property<br />
Condition Sell/Action Requested<br />
251414REJ04A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
228634HTE17A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
0209289625HT13A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
0609295617CE02A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
070909301181ESE4<br />
0A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
1 ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets<br />
41084 Eiki Projector Hickory Tree Elementary 0.00 3 George Gideon Auction<br />
6031072 Eiki Projector Hickory Tree Elementary 0.00 3 George Gideon Auction<br />
64674 Eiki Projector Hickory Tree Elementary 0.00 3 George Gideon Auction<br />
61231 ELMO Hickory Tree Elementary 0.00 3 George Gideon Auction<br />
61234 ELMO Hickory Tree Elementary 0.00 3 George Gideon Auction<br />
61227 ELMO Hickory Tree Elementary 0.00 3 George Gideon Auction<br />
30501000710 ELMO Hickory Tree Elementary 0.00 3 George Gideon Auction<br />
2 Monitor Hickory Tree Elementary 0.00 3 George Gideon Auction<br />
1 Microfilm Viewer Hickory Tree Elementary 0.00 3 George Gideon Auction<br />
80 Monitors Hickory Tree Elementary 0.00 3 George Gideon Auction<br />
1 HP Scanner Hickory Tree Elementary 0.00 3 George Gideon Auction<br />
1 HP All-In-One Hickory Tree Elementary 0.00 3 George Gideon Auction<br />
1 UPS Backup Hickory Tree Elementary L 0.00 3 George Gideon Auction<br />
1 Old Donated Computer Hickory Tree Elementary 0.00 3 George Gideon Auction<br />
1 ESQ PC Hickory Tree Elementary 0.00 3 A1-Assets<br />
1 ESQ PC Hickory Tree Elementary 0.00 3 A1-Assets<br />
1 Intercom Phone Highlands Elementary 0.00 3 George Gideon Auction<br />
2 Power Adapters Highlands Elementary 0.00 3 George Gideon Auction<br />
2 Motorola Radios Highlands Elementary 0.00 3 George Gideon Auction<br />
4 ESQ PC Highlands Elementary E 0.00 3 A-1 Assets<br />
7 Monitors Highlands Elementary 0.00 3 A-1 Assets<br />
2 Compaq Evo Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
1 Gateway Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
LKKy071 IBM Lenova Think Center Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
LKKY058 IBM Lenova Think Center Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
LKPZVP5 IBM Lenova Think Center Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
LKYXV3N IBM Lenova Think Center Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
LKZRA32 IBM Lenova Think Center Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
LKYXV13M IBM Lenova Think Center Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
LKZRA3V IBM Lenova Think Center Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
LKN640 IBM Lenova Think Center Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
LKPZRZ27 IBM Lenova Think Center Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
117
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong> Florida<br />
Request to Remove Property and Equipment from Inventory<br />
September 4, 2012<br />
Property Record<br />
Number/ Serial<br />
Number/<br />
Quantity Description of Item Facility Reason<br />
Depreciated<br />
Value<br />
Property<br />
Condition Sell/Action Requested<br />
LKRAAG1 IBM Lenova Think Center Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
LKP2YR5 IBM Lenova Think Center Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
LKPZyL7 IBM Lenova Think Center Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
0608275116HM18 ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
0608275116HM28 ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
0608275116HM20 ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
0608275116AMO3 ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
0608275116HM10 ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
0608275116HMO5 ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
0510320776HM6 ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
262885MEDZA ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
0608275116HMON ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
08083411609HWO ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
262886MEOSA ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
0608275116HM124<br />
A ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
0608275116HM06A ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
08083411609HM05<br />
A ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
08083411609HM04<br />
A ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
0608275116HM26A ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
0608278115HM22A 08083411609HM11<br />
ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
A ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
0609295634BC02A ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
0609295634BC08A ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
31 ESQ PC Horizon Middle <strong>School</strong> A/C 0.00 3 A-1 Assets<br />
3 Monitors Horizon Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
LKZRA3L IBM Think Center Horizon Middle <strong>School</strong> C 0.00 3 A1-Assets<br />
LKZRA3H IBM Think Center Horizon Middle <strong>School</strong> C 0.00 3 A1-Assets<br />
LKRRA3N IBM Think Center Horizon Middle <strong>School</strong> C 0.00 3 A1-Assets<br />
LKYXV3L IBM Think Center Horizon Middle <strong>School</strong> C 0.00 3 A1-Assets<br />
1 ESQ PC Horizon Middle <strong>School</strong> C 0.00 3 A1-Assets<br />
1 Monitor Horizon Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
s95066611385 UPS Horizon Middle <strong>School</strong> G 0.00 3 George Gideon Auction<br />
6 Palm Pilots Human Resources 0.00 3 George Gideon Auction<br />
17 Palm Pilot Cases Human Resources 0.00 3 George Gideon Auction<br />
10 Recharging Cables - USB Human Resources 0.00 3 George Gideon Auction<br />
9 Tungsten/E Palm Pilots Human Resources 0.00 3 George Gideon Auction<br />
10 Gateway PC Lakeview Elementary A/C 0.00 3 A-1 Assets<br />
118
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong> Florida<br />
Request to Remove Property and Equipment from Inventory<br />
September 4, 2012<br />
Property Record<br />
Number/ Serial<br />
Number/<br />
Quantity Description of Item Facility Reason<br />
Depreciated<br />
Value<br />
Property<br />
Condition Sell/Action Requested<br />
66103363KA Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
7TPN13B177404 Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
ME15690003573 Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
MEME15600004422 Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
66103886KA Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
107200051 Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
PSP044315467 Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
ME15690000440 Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
61112486KA Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
psp044510892 Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
66103373KA Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
66103371KA Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
PSP04410891 Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
3Z100340KA Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
66103362KA Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
5Z108807KA Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
5Z108580KA Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
5Z108519KA Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
P8P050215546 Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
66103893KA Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
5Z108527KA Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
p8P053007200 Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
ME15690004809 Monitor Lakeview Elementary 0.00 3 A-1 Assets<br />
4 Saxon Phonics Kits Lakeview Elementary 0.00 3 George Gideon Auction<br />
11 Overhead Projectors<br />
Michigan Avenue<br />
Elementary 0.00 3 George Gideon Auction<br />
1 Slide Projector<br />
Michigan Avenue<br />
Elementary 0.00 3 George Gideon Auction<br />
1 16mm Projector<br />
Michigan Avenue<br />
Elementary 0.00 3 George Gideon Auction<br />
1 Large Film Strip Projector<br />
Michigan Avenue<br />
Elementary 0.00 3 George Gideon Auction<br />
1 Small Fil Strip Projector<br />
Michigan Avenue<br />
Elementary 0.00 3 George Gideon Auction<br />
5 Monitors <strong>Osceola</strong> Virtual <strong>School</strong> 0.00 3 A-1 Assets<br />
58 Monitors<br />
Partin Settlement<br />
Elementary 0.00 3 George Gideon Auction<br />
85 Monitors Pleasant Hill Elementary 0.00 3 A-1 Assets<br />
1 Computer Speaker Purchasing Department 0.00 3 George Gideon Auction<br />
1 Palm Pilot Purchasing Department 0.00 3 George Gideon Auction<br />
6 Misc. Wires/Cords Purchasing Department 0.00 3 George Gideon Auction<br />
2 Mice Purchasing Department 0.00 3 George Gideon Auction<br />
2 Keyboards Purchasing Department 0.00 3 George Gideon Auction<br />
8 Overhead Projectors Reedy Creek Elementary 0.00 3 George Gideon Auction<br />
1 Slide Projector Reedy Creek Elementary 0.00 3 George Gideon Auction<br />
119
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong> Florida<br />
Request to Remove Property and Equipment from Inventory<br />
September 4, 2012<br />
Property Record<br />
Number/ Serial<br />
Number/<br />
Quantity Description of Item Facility Reason<br />
Depreciated<br />
Value<br />
Property<br />
Condition<br />
Sell/Action Requested<br />
2 Filmstrip Projectors Reedy Creek Elementary 0.00 3 George Gideon Auction<br />
1 Language Master Reedy Creek Elementary 0.00 3 George Gideon Auction<br />
1 Talk System Reedy Creek Elementary 0.00 3 George Gideon Auction<br />
1 16mm Projector Reedy Creek Elementary 0.00 3 George Gideon Auction<br />
3 UPS St. Cloud Elementary 0.00 3 George Gideon Auction<br />
2 Monitors St. Cloud Elementary 0.00 3 George Gideon Auction<br />
1 Printer St. Cloud Elementary 0.00 3 George Gideon Auction<br />
4 ESQ PC St. Cloud Elementary B/D/E 0.00 3 A-1 Assets<br />
2 Visual Presenters St. Cloud Elementary 0.00 3 George Gideon Auction<br />
1 ESQ PC St. Cloud Elementary F 0.00 3 A1-Assets<br />
1 Cart St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
1 Eiki Overhead St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
200015141 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
152786 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
790190 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
5018010 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
1186983 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
36147923 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
200825 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
200015016 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
200015005 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
4318006 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
3348014 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
250460 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
4317088 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
200015325 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
120
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong> Florida<br />
Request to Remove Property and Equipment from Inventory<br />
September 4, 2012<br />
Property Record<br />
Number/ Serial<br />
Number/<br />
Quantity Description of Item Facility Reason<br />
Depreciated<br />
Value<br />
Property<br />
Condition<br />
Sell/Action Requested<br />
10907231 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
6033043 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
11325803 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
411911953 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
30828023 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
970781 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
1152149 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
790191 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
89286503 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
3915544 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
5019091 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
CS06101362 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
4315046 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
5017097 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
5020093 Overhead Projector St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
4068098 Eiki Overhead St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
5020088 Eiki Overhead St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
5011029 Eiki Overhead St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
5018053 Eiki Overhead St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
1103491 Eiki Overhead St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
5017071 Eiki Overhead St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
3348095 Eiki Overhead St. Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
9840006 Opague Projector St Cloud Middle <strong>School</strong> 0.00 3 George Gideon Auction<br />
PROPERTY CONDITION KEY:<br />
1 = GOOD<br />
2 = FAIR<br />
3 = POOR 121
122
The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong> Florida<br />
Request to Remove Property and Equipment from Inventory<br />
Board Meeting<br />
September 4, 2012<br />
Property Record<br />
Number/ Serial<br />
Number/<br />
Quantity Description of Item Facility Reason<br />
Depreciated<br />
Value<br />
Property<br />
Condition<br />
Sell/Action Requested<br />
200354825 IBM Laptop Reedy Creek Elementary Donate to Kiwanis Club<br />
200354772 IBM Laptop Reedy Creek Elementary Donate to Kiwanis Club<br />
200354769 IBM Laptop Reedy Creek Elementary Donate to Kiwanis Club<br />
200354646 IBM Laptop Reedy Creek Elementary Donate to Kiwanis Club<br />
200354717 IBM Laptop Reedy Creek Elementary Donate to Kiwanis Club<br />
200354845 IBM Laptop Reedy Creek Elementary Donate to Kiwanis Club<br />
200354791 IBM Laptop Reedy Creek Elementary Donate to Kiwanis Club<br />
200354792 IBM Laptop Reedy Creek Elementary Donate to Kiwanis Club<br />
20060617 IBM Laptop Reedy Creek Elementary Donate to Kiwanis Club<br />
200560614 IBM Laptop Reedy Creek Elementary Donate to Kiwanis Club<br />
200560611 IBM Laptop Reedy Creek Elementary Donate to Kiwanis Club<br />
200560615 IBM Laptop Reedy Creek Elementary Donate to Kiwanis Club<br />
123
124
125
126
127
SPECIAL PROGRAMS,<br />
INFORMATION &<br />
TECHNOLOGY SERVICES<br />
CONSENT AGENDA<br />
128
FACILITIES<br />
CONSENT AGENDA<br />
129
<strong>School</strong> Support Services<br />
Consent AGENDA<br />
130
131
ITEMS REMOVED FROM CONSENT<br />
AGENDA FOR SPECIAL CONSIDERATION<br />
Consent AGENDA<br />
132
INFORMATION AGENDA ITEMS<br />
NO BOARD ACTION REQUIRED<br />
133
134
135
136
137
138
139
140
141
142
143
144
Old Business<br />
145
New Business<br />
146
Board Member<br />
Comments and<br />
Committee Reports<br />
147
CURRICULUM & INSTRUCTION<br />
REGULAR AGENDA ITEMS<br />
148
149
Out-of-State Travel Request(s)<br />
<strong>School</strong> Board Meeting: September 4, 2012<br />
<strong>School</strong>/<br />
Department<br />
Research,<br />
Evaluation &<br />
Accountability<br />
Employee Name<br />
Date(s) of Trip<br />
Conference/<br />
Activity<br />
Nereida Gonzalez Sept. 19-22, 2012 2012 Data<br />
Veronica Gonzalez<br />
Director Eastern<br />
User Conference<br />
Angela Marino<br />
Special Programs Meredith Griffin Oct. 26-30, 2012 Nat’l Homeless<br />
Education of<br />
Homeless<br />
Children & Youth<br />
Conference<br />
Secondary C&I Sharon Alexander Sept. 30-Oct. 1, 2012 College Board<br />
Joint Assembly<br />
Maintenance Jeff Peters Oct. 14-17, 2012 Fall Energy<br />
Brian Richard<br />
Education<br />
Conference<br />
Destination<br />
Cost/Funding Source<br />
Essential Reason for Travel<br />
Atlanta, GA $797each/Dept Budget Presentation of <strong>Osceola</strong>’s Best Practices<br />
using Data Director.<br />
Albuquerque,<br />
NM<br />
New York City,<br />
NY<br />
Nashville, TN<br />
$1565.00/Title X, Part C<br />
All expenses paid by<br />
College Board<br />
$1155.66 each/Dept<br />
Budget<br />
Homeless education laws and strategies<br />
for engaging youth.<br />
Attending meeting to gain new knowledge<br />
on new trends in College Admission and<br />
College Aid to share with counselors and<br />
students.<br />
Energy Conservation Training.<br />
150
151
OCSA<br />
<strong>School</strong><br />
Destination /<br />
Reason for Trip<br />
Norfolk, VA/To<br />
participate in the<br />
Regional HS Dance<br />
Festival<br />
Date(s) of Trip<br />
Out-of-State Student Field Trip Request(s)<br />
<strong>School</strong> Board Meeting: September 4, 2012<br />
Method of Travel<br />
Days of<br />
<strong>School</strong> Missed<br />
Students /<br />
Class or Club<br />
Comments<br />
(Teacher, funding, Chaperone Ratio, etc.)<br />
March 6-10, 2013 Airline 3 OCSA Dance Dept Chaperone Ratio – 5:1<br />
Teacher - Tad Williams, Lisa Connet, Dr.<br />
Carroll<br />
Funding - Dance Dept Internal Account<br />
Other -<br />
Chaperone Ratio –<br />
Teacher -<br />
Funding -<br />
Other -<br />
Chaperone Ratio –<br />
Teacher –<br />
Funding –<br />
Other -<br />
Chaperone Ratio –<br />
Teacher –<br />
Funding –<br />
Other -<br />
Chaperone Ratio –<br />
Teacher –<br />
Funding -<br />
Other -<br />
Chaperone Ratio –<br />
Teacher –<br />
Funding –<br />
Other -<br />
Chaperone Ratio –<br />
Teacher -<br />
Funding -<br />
Other -<br />
Chaperone Ratio –<br />
Teacher -<br />
Funding -<br />
Other -<br />
152
153
154
155
ORDER FORM<br />
Customer and Billing Address<br />
Date: 7/18/2012<br />
Order Form Number: 10024028<br />
Revision Number: 4<br />
Order Form Expiration: 11/5/2012<br />
Please fax all pages including the signature page to: 952.229.3810 or<br />
email to myorder@plato.com.<br />
Customer No: 6001107677<br />
Customer Name:<br />
THE SCHOOL BOARD OF OSCEOLA COUNTY FLORIDA<br />
Billing Address:<br />
817 BILL BECK BLVD<br />
KISSIMMEE , FL 34744-4495<br />
Products and Services<br />
Description<br />
License<br />
Start Date<br />
License<br />
End Date<br />
Units<br />
License<br />
Period<br />
(in months)<br />
Price Per<br />
Unit of<br />
Measure<br />
Total Price<br />
Secondary Academic Library 10/19/2013 10/18/2015 450 24 $421.00 Year $378,900.00<br />
Secondary Electives Library 8/13/2012 10/18/2015 20 38 $300.00 Year $19,000.00<br />
Beyond High <strong>School</strong> Library 8/13/2012 10/18/2015 130 38 $300.00 Year $123,500.00<br />
Test Pack Florida: 10000 students 8/13/2012 10/15/2015 1 38 $10,500.00 Year $33,250.00<br />
Beyond High <strong>School</strong> Library 8/13/2012 10/15/2015 10 38 $0.00 Month $0.00<br />
Professional Development: Orientation Onsite -<br />
Services Delivery Year: Year 1<br />
Professional Development: Orientation Onsite -<br />
Services Delivery Year: Year 2<br />
Professional Development: Orientation Onsite -<br />
Services Delivery Year: Year 3<br />
*** *** 3 $1,800.00 Each $5,400.00<br />
*** *** 2 $1,800.00 Each $3,600.00<br />
*** *** 2 $1,800.00 Each $3,600.00<br />
Subtotal: $567,250.00<br />
Tax: $0.00<br />
Total US Funds: $567,250.00<br />
* See Our Standard Purchase and License Terms at www.plato.com/StandardTerms for a full description of Your software licensing rights, obligations and<br />
limitations.<br />
** Unless otherwise specified in this Order Form, the Start Date for your license(s) will be (a) for a renewal, the day following expiration of the prior license term<br />
and (b) for a perpetual license, upon receipt of Your signed Order Form and (c) with respect to all other licenses, promptly after We have accepted Your signed<br />
Order Form, We will confirm to You the applicable Start Date for Your software license(s).<br />
*** Services are purchases with an annual term expiration. Any service offering that is not used during the applicable year, may not be carried over or used in<br />
subsequent years.<br />
Invoicing and Payment Terms<br />
Invoice Due Date<br />
Invoice Amount<br />
8/15/2012 $60,150.00<br />
8/15/2013 $258,550.00<br />
8/15/2014 $248,550.00<br />
Total: $567,250.00<br />
Terms and Conditions<br />
For the purposes of this Order Form, "You" and "Your" refer to Customer, and "We", "Us" and "Our" refer to PLATO Learning. This Order Form and any documents it<br />
incorporates (including the Standard Purchase and License Terms and documents it references) form the entire agreement between You and Us about your license and<br />
services and the related rights, obligations and limitations of the parties ("Agreement"). You acknowledge that any terms and conditions in Your purchase order or any<br />
other documents You provide that enhance Our obligations or restrictions or contradict the Agreement do not have force and effect. If this Order Form includes<br />
Professional Services, they are more fully described in the enclosed Statement of Work. The Statement of Work outlines Your roles and responsibilities in support of Our<br />
Professional Services and is critical to the successful <strong>del</strong>ivery of these services. You acknowledge that You have read the Statement of Work and understand these roles<br />
and responsibilities.<br />
Subsection 5 of the Statement of Work is modified by adding the following sentence to the end "Notwithstanding the above, the parties accept and agree to comply with the<br />
1<br />
PLATO, INC. | N.W. 7504 P.O. Box 1450 | Minneapolis, MN 55485-7504 | www.plato.com | 1-800-447-5286<br />
156
ORDER FORM<br />
Date: 7/18/2012<br />
Order Form Number: 10024028<br />
Revision Number: 4<br />
Order Form Expiration: 11/5/2012<br />
Please fax all pages including the signature page to: 952.229.3810 or<br />
email to myorder@plato.com.<br />
confidentiality provisions found in Chapter 119 of the Florida Statutes." Section 4.2.2 of the Standard Purchase and License Terms is modified by adding the following<br />
sentence at the end "Notwithstanding the language found in Sections 4.2.1 and 4.2.2, the parties accept and agree to comply with the confidentiality provisions found in<br />
Chapter 119 of the Florida Statutes." Section 4.3.2 is modified adding the following sentence at the end "Notwithstanding the foregoing, Our obligation to indemnify You<br />
under Section 4.3.1 and Your obligation to indemnify Us under this Section 4.3.2 shall not arise unless such indemnification is permitted under applicable law.<br />
IWe agree to make the following changes to our terms and conditions:<br />
Section 4.10-We will not allow PLATO to assign the Agreement to another entity without your consent.<br />
Section 4.13-This Agreement will be governed by the internal laws of the state of Florida.<br />
In addition to Subsection 3 of the Statement of Work. The Contractor agrees to comply with all requirements of sections 1012.32 and 1012.465, Florida Statutes, and,<br />
except as provided in sections 1012.467 or 1012.468 and consistent with <strong>District</strong> policy, all of its personnel who (1) are to be permitted access to school grounds when<br />
students are present, (2) will have direct contact with students, or (3) have access or control of school funds, shall successfully complete the background screening required<br />
by the referenced statutes and meet the standards established by the statutes and the <strong>School</strong> Board. This background screening will be conducted by the <strong>School</strong> Board in<br />
advance of the Contractor or its personnel providing any services under the conditions described in the previous sentence. The Contractor shall bear the cost of acquiring<br />
the background screening required by section 1012.32, Florida Statutes, and any fee imposed by the Florida Department of Law Enforcement to maintain the fingerprints<br />
provided with respect to the Contractor and its personnel. The parties agree that the failure of the Contractor to perform any of the duties described in this section shall<br />
constitute a material breach of this agreement entitling the <strong>School</strong> Board to terminate immediately with no further responsibilities or duties to perform under this<br />
agreement. The Contractor agrees to indemnify and hold harmless the <strong>School</strong> Board, its officers and employees from any liability in the form of physical or mental<br />
injury, death or property damage resulting from Contractor's failure to comply with requirements of this section or with sections 1012.32 and 1012.465, Florida Statutes<br />
Purchase Order<br />
You acknowledge that this Agreement is non-cancellable and You will submit a purchase order for the full amount of this Order Form. Your order will not be scheduled<br />
for <strong>del</strong>ivery until You have submitted a purchase order referencing and conforming to this Order Form.<br />
Acceptance<br />
This offer will expire on the Order Form Expiration Date noted above unless We earlier withdraw or extend the offer in writing. I represent that I am authorized to accept<br />
this offer on behalf of my employer or the Customer identified above and I do accept this offer and agree to adhere to the terms and conditions identified and referenced<br />
within.<br />
Customer Signature:<br />
Name (Printed or Typed):<br />
Title:<br />
Date:<br />
2<br />
PLATO, INC. | N.W. 7504 P.O. Box 1450 | Minneapolis, MN 55485-7504 | www.plato.com | 1-800-447-5286<br />
157
ORDER FORM<br />
Date: 7/18/2012<br />
Order Form Number: 10024028<br />
Revision Number: 4<br />
Order Form Expiration: 11/5/2012<br />
Exhibit A: Statement of Work<br />
Version FY2012 - June Rev<br />
Statement of Work<br />
Order Number: 10024028<br />
Date: 7/18/2012<br />
Prepared For:<br />
THE SCHOOL BOARD OF OSCEOLA COUNTY<br />
FLORIDA<br />
Customer Project Beth Rattie<br />
Contact:<br />
Customer Project 407 343-8713<br />
Contact Phone Number:<br />
Customer Project<br />
Contact Email:<br />
3<br />
PLATO, INC. | N.W. 7504 P.O. Box 1450 | Minneapolis, MN 55485-7504 | www.plato.com | 1-800-447-5286<br />
158
ORDER FORM<br />
Date: 7/18/2012<br />
Order Form Number: 10024028<br />
Revision Number: 4<br />
Order Form Expiration: 11/5/2012<br />
Statement of Work<br />
PLATO Learning Professional Services<br />
1 Overview and Purpose<br />
"We", "Us" or "Our" means the entity or entities identified on the first page of the Order Form (Plato, Inc.,<br />
Educational Options, Inc. or Orchard Learning, LLC. as applicable and such entity (or entities) is the party You are<br />
contracting with for this Statement of Work) and We are pleased to provide this Statement of Work ("SOW") to THE<br />
SCHOOL BOARD OF OSCEOLA COUNTY FLORIDA ("You" and "Your"). We appreciate the opportunity to<br />
provide Our Professional Services to You and look forward to contributing to Your success.<br />
The purpose of this SOW is to define and communicate the goals, scope of services, milestones, and roles and<br />
responsibilities of each party as they relate to the Professional Services to be provided by Us to You. We have entered into<br />
this SOW with a mutual desire to obtain Your successful implementation and use of Our solutions. Completion of this SOW<br />
is the first step to achieving these goals and is critical to maximizing the benefit of Our Professional Services.<br />
2 Services Description<br />
The Professional Services You have purchased from Us to be implemented under this SOW are as follows:<br />
Services Name<br />
Professional<br />
Development:<br />
Orientation Onsite<br />
Services Delivery Year:<br />
Year 1<br />
Professional<br />
Development:<br />
Orientation Onsite<br />
Services Delivery Year:<br />
Year 2<br />
Professional<br />
Development:<br />
Orientation Onsite<br />
Services Delivery Year:<br />
Year 3<br />
Package Sessions<br />
Implementation<br />
Professional<br />
Implementation Extension<br />
Units Planning<br />
Development<br />
Review Services<br />
Distance Onsite Onsite Onsite Distance Onsite<br />
Up to 3 hrs. Up to 6 hrs. Day 1 Day 2 Up to 3 hrs. Up to 6 Hrs.<br />
3 0 0 1 0 0 0 0<br />
2 0 0 1 0 0 0 0<br />
2 0 0 1 0 0 0 0<br />
Any service offering purchased for an applicable year must be used in such year and may not be carried over or used in subsequent years.<br />
4<br />
PLATO, INC. | N.W. 7504 P.O. Box 1450 | Minneapolis, MN 55485-7504 | www.plato.com | 1-800-447-5286<br />
159
ORDER FORM<br />
Date: 7/18/2012<br />
Order Form Number: 10024028<br />
Revision Number: 4<br />
Order Form Expiration: 11/5/2012<br />
Statement of Work<br />
3 Roles and Responsibilities<br />
We commit to cooperating with You reasonably and in good faith in the performance of the Professional Services and You<br />
agree to do the same. If You do not, <strong>del</strong>ays may result or You may not achieve the full benefits of Our services. Our<br />
experience has found that the success of Your implementation is materially dependent on You and Your staffs commitment,<br />
preparation and involvement in the training and implementation services we provide. Other important roles and<br />
responsibilities are as follows:<br />
We agree to provide:<br />
• Personnel who will assist in the scheduling of Your services.<br />
• One or more of Our staff who will manage the <strong>del</strong>ivery of the services<br />
• Effort and assistance designed to enhance You and Your teachers and students experience using Our solutions.<br />
• Certain Training materials to help support the training.<br />
• Responsive and knowledgeable staff.<br />
• Staff with appropriate training and experience to enhance the likelihood of service success.<br />
You agree to provide:<br />
• Implementation lead who is responsible for partnering with Us in the scheduling and coordination of all professional<br />
development sessions. This individual shall be empowered to make program and policy decisions associated with the<br />
implementation of the proposed solution.<br />
• Technical lead who can ensure access to the appropriate technology resources required to implement the solution;<br />
including technical resources required for successful training of Your staff.<br />
• Instructional staff, including site administrators, who will implement and monitor the solution with the targeted<br />
student population.<br />
• Training facilities, suitably equipped to access Our software in accordance with the System Requirements. To<br />
support high quality service <strong>del</strong>ivery, You will ensure that no more than 15 persons attend any training session.<br />
• Access to office workspace, telephone, computer with Internet access, and other facilities as We may request in the<br />
performance of the Professional Services.<br />
• Coordination of Your personnel for onsite, online, and telephonic meetings, as applicable.<br />
• Other resources We reasonably require for satisfactory and timely performance of the Professional Services.<br />
Sufficient access to hardware and equipment necessary to provide adequate time-on-task for those learners<br />
participating in the program.<br />
• Adequate time for staff professional development to ensure the competence of Your staff in operating and<br />
implementing the solution.<br />
• Other We support teachers and administrators only. Student support is Your responsibility.<br />
5<br />
PLATO, INC. | N.W. 7504 P.O. Box 1450 | Minneapolis, MN 55485-7504 | www.plato.com | 1-800-447-5286<br />
160
ORDER FORM<br />
Date: 7/18/2012<br />
Order Form Number: 10024028<br />
Revision Number: 4<br />
Order Form Expiration: 11/5/2012<br />
Please fax all pages including the signature page to: 952.229.3810 or<br />
email to myorder@plato.com.<br />
Statement of Work<br />
4 Confidentiality<br />
You agree to keep the information, materials, logins, passwords, data, documentation or similar (the "Information") that we<br />
provide You or provide You access to in connection with the services hereunder confidential and take all reasonable steps to<br />
ensure that the Information is only disclosed to Your teachers or Your students as appropriate and is not disclosed to or made<br />
accessible to third parties. Upon the termination or expiration of your licenses, you agree to send back all Information and<br />
anything else You received from Us, including, but not limited to, any copies of such materials that You might have made in<br />
connection with Your license and ensure that neither Your teachers, students nor anyone else that You supplied access to<br />
Our products or Information attempts to access Our product or retains any Information. During the term of your licenses,<br />
You agree to use all commercially reasonable efforts to protect and control Our Information and prevent disclosure,<br />
including but not limited to disclosure by Your employees, agents and students.<br />
5 Project Duration and Scheduling<br />
Unless otherwise agreed to by You and Us in writing, Professional Services will be scheduled within 30 days of our receipt<br />
of the signed Order Form. We will work with You to identify dates for conducting the Professional Services outlined in this<br />
SOW. Subsequent scheduling changes requested by You may result in additional fees.<br />
6 Implementation Methodology<br />
The following timeline adheres to the phases of implementation outlined in a typical Services Mo<strong>del</strong>. It serves as the<br />
foundation for the success of Our Professional Services, defining the "process" in the <strong>del</strong>ivery of on-site training and/or<br />
effective eLearning solutions, while providing sound instructional methods and sustaining measurable results through highly<br />
qualified professional development.<br />
Implementation Planning Plan Implementation Launch and Planning Meeting<br />
Professional Development Instruct Initial Professional Development on the PLATO Learning<br />
Solution<br />
Implementation Review Review Professional Development, Implementation Support, Process<br />
Integration, and Implementation Review<br />
7 Acknowledgement<br />
By signing Our Order Form, You agree to the statements, terms, responsibilities, and Professional Services plans as cited<br />
within this Statement of Work.<br />
6<br />
PLATO, INC. | N.W. 7504 P.O. Box 1450 | Minneapolis, MN 55485-7504 | www.plato.com | 1-800-447-5286<br />
161
ADMINISTRATION/<br />
STUDENT SERVICES<br />
REGULAR AGENDA ITEMS<br />
162
163
164
165
166
167
168
169
170
171
172
173
174
HUMAN RESOURCES<br />
REGULAR AGENDA ITEMS<br />
175
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLORIDA<br />
SCHOOL BOARD AGENDA ITEM<br />
DATE:<br />
Í»°¬»³¾»® ìô îðïî<br />
Presentation<br />
Consent<br />
TO:<br />
FROM:<br />
SCHOOL BOARD MEMBERS<br />
MELBA LUCIANO, SUPERINTENDENT<br />
Information<br />
Regular<br />
SUBJECT/<br />
RECOMMENDATION:<br />
Approval of Job Description - Network Specialist-<strong>District</strong> Level<br />
FINANCIAL SOURCE:<br />
EXECUTIVE SUMMARY:<br />
General Fund<br />
Staff request approval of the job description for Network Specialist-<strong>District</strong> Level which will be based out of the<br />
Technology Services Department and report directly to the assigned Network Analyst or Director of Technology<br />
Services. This position will be primarily responsible for supporting the stable operation of desktops computers,<br />
servers, switches, domain controllers, UPS's and routers.<br />
This job description will update and replace the Network Specialist job description whose last Board approval<br />
date was May 7, 1996.<br />
Salary Range: $47,920 to $70,017<br />
DISTRICT FOCUS AREA(S):<br />
STUDENT ACHIEVEMENT: Grow and strengthen instructional<br />
practices to increase the academic achievement of all students<br />
DISTRICT GOAL(S):<br />
CLIMATE: Cultivate and sustain a safe and positive environment<br />
where students are engaged in their learning and the rights of all<br />
individuals are protected and respected.<br />
FINANCE/EFFICIENT OPERATIONS: Closely monitor and<br />
manage <strong>District</strong> finances and operations in order to sustain<br />
educational program priorities over the long term and provide<br />
transparency to the public.<br />
Establish a culture of continuous improvement.<br />
Ensure the education system is differentiated for each learner with the<br />
goal to reduce the achievement gap for each student.<br />
Instructional decisions will be based upon the analysis of student data.<br />
The <strong>District</strong> will reduce the number of students scoring at level 1 or 2 on<br />
the State Assessments in Reading and Writing.<br />
Increase the graduation rate at all high schools.<br />
Submitted by:<br />
Staff Recommended by:<br />
Restructure the organization & leadership at the <strong>District</strong> Office to reduce<br />
administrative costs & provide direct supervision of schools by superintendent.<br />
Establish system of accountability to ensure appropriate management of<br />
resources at all levels to provide efficient & fiscally responsible practice.<br />
Build capacity in leadership for the future of the <strong>District</strong>.<br />
Implement a HR & professional development system that places an emphasis on<br />
high levels of performance & a system which supports employee improvement.<br />
Establish practice which is firm, fair and consistent in all dealings both internally<br />
and externally.<br />
Stuart L. Singer, Chief of Special Programs, Information & Technology<br />
Tammy L. Cope-Otterson, Chief Human Resources Officer<br />
Improve the quality, integrity and consistency of our communications with<br />
all stakeholders.<br />
Establish a climate of individual trustworthiness and trust among all<br />
stakeholders in the educational community.<br />
Enhance relationships with students, parents, employees, Board and<br />
community for the mutual benefit of the <strong>District</strong>.<br />
Ensure students and staff have a safe learning environment.<br />
Student Achievement - Our #1 Priority<br />
An Equal Opportunity Agency FC-100-1009 (Rev. 07.09.12)<br />
176
OSCEOLA COUNTY SCHOOL DISTRICT<br />
JOB DESCRIPTION<br />
Position Title: Network Specialist-<strong>District</strong> Level<br />
Position Level: 16-18<br />
May be assigned as:<br />
10-month, 11-month, or 12-month<br />
FLSA Status: Exempt<br />
Board Approved:<br />
Job Code:<br />
GENERAL DESCRIPTION<br />
The Network Specialist role is to support the stable operation of the in-house computer network. This<br />
includes planning, designing, installing, configuring, maintaining, and optimizing all network<br />
hardware, software, and communication links while ensuring minimal network downtime. The person<br />
will also diagnose, resolve, and document hardware and software network problems in a timely and<br />
accurate manner, and provide end user training and support where required.<br />
KEY RESPONSIBILITIES<br />
Work with end users and department heads to identify and document required network service<br />
levels.<br />
Install, configure, test, maintain, monitor, and troubleshoot desktops computers, servers, switches,<br />
domain controllers, UPS’s and routers.<br />
Maintain security solutions, including firewall, anti-virus, and intrusion detection systems.<br />
Monitor and test network performance and provide network performance statistics and reports.<br />
Receive and respond to incoming calls, and/or e-mails regarding network connectivity problems.<br />
Perform on-site analysis, diagnosis, and resolution of complex network problems for a variety of end<br />
users, and recommend and implement corrective hardware and software solutions, including off-site<br />
repair.<br />
Support development and implementation of networking projects and new technology installations.<br />
Conduct research on network products, services, protocols, and standards in support of network<br />
procurement and development efforts.<br />
Evaluate and recommend for purchase networking hardware and software products.<br />
Practice network asset management, including maintenance of network component inventory.<br />
Prepare, maintain, and adhere to procedures for logging, reporting, and statistically monitoring<br />
network data.<br />
Perform server and security audits, perform system backups and recovery.<br />
Provide guidance to junior members of the team as required.<br />
Ability to operate network component analyzers, scanners, and testers.<br />
Perform other duties and responsibilities as assigned by Supervisor.<br />
177
CLASS SPECIFICATION<br />
Position Title: Network Specialist-<strong>District</strong> Level Job Code: Position Level: 16-18<br />
Formal Education:<br />
Work Experience:<br />
Impact of Actions:<br />
Complexity:<br />
Decision Making:<br />
Communications:<br />
Managerial Skills:<br />
Planning:<br />
Job-Related<br />
Knowledge and Skills:<br />
Working Conditions/<br />
Physical Effort:<br />
KEY JOB REQUIREMENTS<br />
High <strong>School</strong> Diploma or Equivalent and Associate Degree (computer or technology<br />
related), or Certification from an accredited technical school plus experience, or<br />
equivalent technical industry experience.<br />
Two (2) years experience with Associate’s Degree, Three (3) years experience with<br />
Certification from an accredited technical school, Four (4) years experience without<br />
Associate degree.<br />
Makes recommendation or decisions which usually affect the assigned department,<br />
but may at times affect operations, services, individuals, or activities of other outside<br />
of the assigned department. Perform on-site analyze, diagnosis, and resolution of<br />
complex network problems for a variety of end users, and recommend and implement<br />
corrective hardware and software solutions, including off-site repair.<br />
Work is non-standard and wi<strong>del</strong>y varied requiring the interpretation and application of<br />
a substantial variety of procedures, policies, and/or precedent used in combination.<br />
Frequently, the application of multiple, technical activities is employed; therefore,<br />
analytical ability and inductive thinking are required. Problem solving involves<br />
identification and analysis of diverse issues.<br />
Ongoing supervision is provided on a regular basis. Desired results are clearly defined,<br />
however, some independent judgment is necessary to select and apply the most<br />
appropriate procedures to achieve desired results.<br />
Requires regular contact within the department and with other departments, outside<br />
agencies or the general public supplying factual information.<br />
Responsible for orienting and training others, and assigning and reviewing their work.<br />
May also be responsible or acting in a “lead” or “senior” capacity over other positions<br />
performing essentially the same work, or related technical task and reporting to a<br />
higher level on a formal base (e.g., lead worker).<br />
Plan events that are expected to occur in the next month to three months or on a<br />
quarterly basis.<br />
Requires extensive knowledge of a distinct trade or technical area. Knows policies and<br />
procedures, and can recommend a course of action based upon these gui<strong>del</strong>ines,<br />
modifying existing methods, procedures or forms as necessary. May work with<br />
software applications. Strong written and oral communication skills, and good<br />
interpersonal skills. Must have valid Florida Driver’s license.<br />
Sitting for extended periods of time. Dexterity of hands and fingers to operate a<br />
computer keyboard, mouse, hand and power tools, and to handle other computer<br />
components. Inspect and install cables in floors and ceilings. Lifting and transporting<br />
of heavy to moderately heavy objects, such as computers and peripherals.<br />
The above statements are intended to describe the general nature and level of work being performed by<br />
employees assigned to this classification. They are not intended to be construed as an exhaustive list of all<br />
responsibilities and duties required of those in this classification.<br />
16 – Entry level requirements and enrollment/action form<br />
17 – Completion of 20 hours of Inservice in the past twelve months as approved by<br />
Supervisor, action form and Supervisor’s recommendation<br />
18 – Completion of an additional 20 hours of Inservice points in the past twelve months as approved by Supervisor,<br />
action form and Supervisor’s recommendation<br />
178
BUSINESS & FINANCE<br />
REGULAR AGENDA ITEMS<br />
179
180
<strong>School</strong> Board Members<br />
Barbara Horn, Chair<br />
Julius Melendez, Vice Chair<br />
Jay Wheeler<br />
Cindy Lou Hartig<br />
Tom Long<br />
ANNUAL FINANCIAL REPORT<br />
For the Fiscal Year Ended June 30, 2012<br />
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLORIDA<br />
Melba Luciano<br />
Superintendent<br />
William C. Collins<br />
Chief Business & Finance Officer<br />
Sarah E. Graber<br />
Director of Finance<br />
Student Achievement ‐ Our Number One Priority<br />
AN EQUAL OPPORTUNITY EMPLOYER<br />
181
182
CONTENTS:<br />
FLORIDA DEPARTMENT OF EDUCATION<br />
SUPERINTENDENT’S ANNUAL FINANCIAL REPORT (ESE 145)<br />
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
For the Fiscal Year Ended June 30, 2012<br />
Return completed form to:<br />
Department of Education<br />
Office of Funding and Financial Reporting<br />
325 W. Gaines St., Room 824<br />
Tallahassee, FL 32399-0400<br />
PAGE NUMBER<br />
Minimum<br />
Reporting CAFR<br />
Exhibit A-1 Management’s Discussion and Analysis ------------------------------------------------------------ 1 1<br />
Exhibit B-1 Statement of Net Assets ------------------------------------------------------------------------------- 2 2<br />
Exhibit B-2 Statement of Activities -------------------------------------------------------------------------------- 3 3<br />
Exhibit C-1 Balance Sheet – Governmental Funds --------------------------------------------------------------- 4 4<br />
Exhibit C-2 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets -- 5 5<br />
Exhibit C-3 Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental<br />
Exhibit C-4<br />
Funds ----------------------------------------------------------------------------------------------------- 6 6<br />
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund<br />
Balances of Governmental Funds to the Statement of Activities -------------------------------- 7 7<br />
Exhibit C-5 Statement of Net Assets – Proprietary Funds ------------------------------------------------------ 8 8<br />
Exhibit C-6 Statement of Revenues, Expenses, and Changes in Fund Net Assets – Proprietary Funds -- 9 9<br />
Exhibit C-7 Statement of Cash Flows – Proprietary Funds ----------------------------------------------------- 10 10<br />
Exhibit C-8 Statement of Fiduciary Net Assets ------------------------------------------------------------------- 11 11<br />
Exhibit C-9 Statement of Changes in Fiduciary Net Assets ----------------------------------------------------- 12 12<br />
Exhibit C-10 Combining Statement of Net Assets – Major and Nonmajor Component Units -------------- 13 13<br />
Exhibit C-11a-d Combining Statement of Activities – Major and Nonmajor Component Units ---------------- 14-17 14-17<br />
Exhibit D-1 Notes to the Financial Statements -------------------------------------------------------------------- 18 18<br />
Exhibit D-2 Schedule of Funding Progress ------------------------------------------------------------------------ 19 19<br />
Exhibit E-1<br />
Exhibit E-2a-d<br />
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and<br />
Actual – General Fund --------------------------------------------------------------------------------- 20 20<br />
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and<br />
Actual – Major Special Revenue Funds ------------------------------------------------------------- 21-24 21-24<br />
Exhibit F-1a-d Combining Balance Sheet – Nonmajor Governmental Funds ----------------------------------- 25-28<br />
Exhibit F-2a-d Combining Statement of Revenues, Expenditures, and Changes in Fund Balances –<br />
Nonmajor Governmental Funds ---------------------------------------------------------------------- 29-32<br />
Exhibit G-1<br />
Exhibit G-2<br />
Exhibit G-3<br />
Exhibit G-4<br />
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and<br />
Actual – Nonmajor Special Revenue Funds -------------------------------------------------------- 33<br />
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and<br />
Actual – Debt Service Funds ------------------------------------------------------------------------- 34<br />
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and<br />
Actual – Capital Projects Funds ---------------------------------------------------------------------- 35<br />
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and<br />
Actual – Permanent Funds ---------------------------------------------------------------------------- 36<br />
Exhibit H-1 Combining Statement of Net Assets – Nonmajor Enterprise Funds ---------------------------- 37<br />
Exhibit H-2 Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets –<br />
Nonmajor Enterprise Funds --------------------------------------------------------------------------- 38<br />
Exhibit H-3 Combining Statement of Cash Flows – Nonmajor Enterprise Funds --------------------------- 39<br />
Exhibit H-4 Combining Statement of Net Assets – Internal Service Funds ----------------------------------- 40<br />
Exhibit H-5 Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets –<br />
Internal Service Funds --------------------------------------------------------------------------------- 41<br />
Exhibit H-6 Combining Statement of Cash Flows – Internal Service Funds --------------------------------- 42<br />
Exhibit I-1 Combining Statement of Fiduciary Net Assets – Investment Trust Funds --------------------- 43<br />
Exhibit I-2 Combining Statement of Changes in Net Assets – Investment Trust Funds ------------------- 44<br />
Exhibit I-3 Combining Statement of Fiduciary Net Assets – Private-Purpose Trust Funds --------------- 45<br />
Exhibit I-4 Combining Statement of Changes In Net Assets – Private-Purpose Trust Funds ------------- 46<br />
Exhibit I-5 Combining Statement of Fiduciary Net Assets – Pension Trust Funds ------------------------- 47<br />
Exhibit I-6 Combining Statement of Changes In Net Assets – Pension Trust Funds ----------------------- 48<br />
Exhibit I-7 Combining Statement of Fiduciary Assets and Liabilities – Agency Funds ------------------- 49<br />
Exhibit I-8a-d Combining Statement of Changes in Assets and Liabilities – Agency Funds ----------------- 50-53<br />
Exhibit J-1 Combining Statement of Net Assets – Nonmajor Component Units ---------------------------- 54<br />
Exhibit J-2a-e Combining Statement of Activities – Nonmajor Component Units ----------------------------- 55-59<br />
The Superintendent’s Annual Financial Report (ESE 145) for the fiscal year ended June 30, 2012, was submitted in accordance with Rule<br />
6A-1.0071, F.A.C. (Section 1001.51(12)(b), F.S.). This report was approved by the school board on September 4, 2012.<br />
_______________________________________________<br />
<strong>District</strong> Superintendent’s Signature<br />
________________<br />
Date<br />
ESE 145<br />
183
184
MANAGEMENT’S DISCUSSION AND ANALYSIS<br />
As management of the <strong>Osceola</strong> <strong>County</strong> <strong>District</strong> <strong>School</strong> Board, Florida (<strong>District</strong>), we offer readers of the <strong>District</strong>’s<br />
financial statements this narrative overview and analysis of the financial activities of the <strong>District</strong> for the fiscal year<br />
ended June 30, 2012.<br />
Because the information contained in the Management’s Discussion and Analysis (MD&A) is intended to<br />
highlight significant transactions, events, and conditions, it should be considered in conjunction with the <strong>District</strong>’s<br />
financial statements found on pages 18 to 64 of this report.<br />
FINANCIAL HIGHLIGHTS<br />
Key financial highlights for the 2011-12 fiscal year are as follows:<br />
‣ Total assets of the <strong>District</strong> exceed total liabilities at the close of the most recent fiscal year by<br />
$605,402,666.<br />
‣ The <strong>District</strong>’s total net assets decreased by $19,449,288 or 3.1 percent from the 2010-11 year.<br />
‣ At June 30, 2012, the <strong>District</strong>’s combined governmental fund balances totaled $159,443,794, a decrease<br />
of $40,419,952, or 20.2 percent, in comparison with the prior fiscal year.<br />
‣ The unassigned fund balance of the General Fund, representing the net current financial resources<br />
available for general appropriation by the Board, totals $52,631,592 at June 30, 2012, or 14.3 percent of<br />
total General Fund expenditures.<br />
‣ The <strong>District</strong>’s total bonded debt (Bonds Payable and Certificates of Participation, excluding premiums<br />
and discounts) decreased by $11,540,000, or 3.9 percent during the current fiscal year. The key factor in<br />
this decrease was the payment of principal.<br />
‣ The <strong>District</strong>’s net capital assets increased by $6,754,170, or 0.87 percent from the 2010-11 fiscal year.<br />
OVERVIEW OF THE FINANCIAL STATEMENTS<br />
This discussion and analysis is intended to serve as an introduction to the <strong>District</strong>’s basic financial statements.<br />
The <strong>District</strong>’s basic financial statements are comprised of three components:<br />
‣ Government-wide financial statements.<br />
‣ Fund financial statements.<br />
‣ Notes to financial statements.<br />
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The illustration below shows how the various parts of the financial section are arranged and relate to one another.<br />
ORGANIZATION OF THE FINANCIAL SECTION<br />
Report of Independent<br />
Certified Public<br />
Accountants<br />
Management's Discussion<br />
and Analysis<br />
Basic Financial<br />
Statements<br />
Government-Wide Financial<br />
Statements<br />
Fund Financial Statements<br />
Notes to the Financial<br />
Statements<br />
Summary<br />
Detail<br />
Government-Wide Financial Statements<br />
The government-wide financial statements provide both short-term and long-term information about the<br />
<strong>District</strong>’s overall financial condition in a manner similar to those of a private-sector business. The statements<br />
include a statement of net assets and a statement of activities that are designed to provide consolidated financial<br />
information about the governmental activities of the primary government presented on the accrual basis of<br />
accounting. The statement of net assets provides information about the government’s financial position, its assets<br />
and liabilities, using an economic resources measurement focus. The difference between the assets and liabilities,<br />
the net assets, is a measure of the financial health of the <strong>District</strong>. The statement of activities presents information<br />
about the change in the <strong>District</strong>’s net assets, the results of operations, during the fiscal year. An increase or<br />
decrease in net assets is an indication of whether the <strong>District</strong>’s financial health is improving or deteriorating.<br />
The government-wide statements present the <strong>District</strong>’s activities in two categories:<br />
‣ Governmental activities – This represents most of the <strong>District</strong>’s services, including its educational<br />
programs: basic, vocational, adult, and exceptional education. Support functions such as transportation<br />
and administration are also included. Local property taxes and the State’s education finance program<br />
provide most of the resources that support these activities.<br />
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‣ Component units – The <strong>District</strong> presents six separate legal entities in this report, including The<br />
Foundation for <strong>Osceola</strong> Education, Inc.; New Dimensions High <strong>School</strong>, Inc.; Four Corners Charter<br />
<strong>School</strong>, Inc.; New Alternative Education High <strong>School</strong> of <strong>Osceola</strong> <strong>County</strong>, Inc.; Bellalago Educational<br />
Facilities Benefit <strong>District</strong>; and Flora Ridge Educational Facilities Benefit <strong>District</strong>. Although legally<br />
separate organizations, the component units are included in this report because they meet the criteria for<br />
inclusion provided by generally accepted accounting principles. Financial information for these<br />
component units is reported separately from the financial information presented for the primary<br />
government.<br />
The government-wide financial statements can be found on pages 2 – 3 of this report.<br />
Fund Financial Statements<br />
Fund financial statements are one of the components of the basic financial statements. A fund is a grouping of<br />
related accounts that is used to maintain control over resources that have been segregated for specific activities or<br />
objectives. The <strong>District</strong> uses fund accounting to ensure and demonstrate compliance with finance-related legal<br />
requirements and prudent fiscal management. Certain funds are established by law while others are created by<br />
legal agreements, such as bond covenants. Fund financial statements provide more detailed information about<br />
the <strong>District</strong>’s financial activities, focusing on its most significant or “major” funds rather than fund types. This is<br />
in contrast to the entity-wide perspective contained in the government-wide statements. All of the <strong>District</strong>’s<br />
funds may be classified within one of three broad categories as discussed below.<br />
Governmental Funds. Governmental funds are used to account for essentially the same functions reported as<br />
governmental activities in the government-wide financial statements. However, unlike the government-wide<br />
financial statements, governmental funds financial statements focus on near-term inflows and outflows of<br />
expendable resources, as well as on balances of expendable resources available at the end of the fiscal year. Such<br />
information may be useful in evaluating a government’s near-term financing requirements.<br />
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is<br />
useful to compare the information presented for governmental funds with similar information presented for<br />
governmental activities in the government-wide financial statements. By doing so, readers may better understand<br />
the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance<br />
sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a<br />
reconciliation to facilitate this comparison between governmental funds and governmental activities.<br />
The <strong>District</strong> maintains 14 individual governmental funds. Information is presented separately in the<br />
governmental fund balance sheet and in the governmental fund statement of revenues, expenditures and changes<br />
in fund balances for the major funds. The <strong>District</strong>’s major funds are the: (1) General Fund, (2) Special Revenue –<br />
Other Federal Programs, (3) Special Revenue – ARRA Economic Stimulus Funds, (4) Debt Service – ARRA<br />
Economic Stimulus Funds, (5) Capital Projects – Other Fund, and (6) Capital Projects – ARRA Economic<br />
Stimulus Funds. Data from the other governmental funds are combined into a single, aggregated presentation.<br />
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The <strong>District</strong> adopts an annual appropriated budget for its General Fund, Special Revenue – Other Federal<br />
Programs, and Special Revenue – ARRA Economic Stimulus Funds. Budgetary comparison schedules have been<br />
provided on pages 20 - 24 of this report to demonstrate compliance with the budget.<br />
The basic governmental fund financial statements can be found on pages 4 – 7 of this report.<br />
Proprietary Funds. Proprietary funds may be established to account for activities in which a fee is charged for<br />
services. One type of proprietary fund is maintained.<br />
The internal service funds are used to report activities that provide goods and services to support the <strong>District</strong>’s<br />
other programs and functions through user charges. The <strong>District</strong> uses the internal service funds to account for<br />
the Health and Life Insurance Trust Fund and Casualty Insurance Loss Fund. Since these services predominantly<br />
benefit governmental rather than business-type functions, the internal service funds have been included within<br />
governmental activities in the government-wide financial statements.<br />
Proprietary fund statements provide the same type of information as the government-wide financial statements,<br />
only in more detail. Conversely, the internal service funds are combined into a single, aggregated column in the<br />
proprietary fund financial statements.<br />
The basic proprietary fund financial statements can be found on pages 8 - 10 of this report.<br />
Fiduciary Funds. Fiduciary funds are used to account for resources held in a trustee or fiduciary capacity for the<br />
benefit of parties outside the government. The <strong>District</strong> only has agency funds that are classified as fiduciary<br />
funds. Fiduciary funds are not reflected in the government-wide financial statements, because the resources of<br />
those funds are not available to support the <strong>District</strong>’s own programs. In its fiduciary capacity, the <strong>District</strong> is<br />
responsible for ensuring that the assets reported in these funds are used only for their intended purposes.<br />
The <strong>District</strong> uses agency funds to account for (1) resources held for student activities and groups and (2) for the<br />
activities of Bellalago Charter Academy.<br />
The Statement of Fiduciary Net Assets can be found on page 11.<br />
Notes to the Financial Statements.<br />
The notes provide additional information that is essential for a full understanding of the data provided in the<br />
government-wide and fund financial statements. The notes to the basic financial statements can be found on<br />
page 18 of this report.<br />
Other Supplemental Information.<br />
The combining statements referred to earlier in connection with non-major governmental funds are presented on<br />
pages 25 – 59 of this report.<br />
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GOVERNMENT-WIDE FINANCIAL ANALYSIS<br />
As noted earlier, net assets may serve over time as a useful indicator of a government’s financial position. In the<br />
case of the <strong>District</strong>, assets exceed liabilities by $605,402,666 at June 30, 2012. At the end of the current fiscal<br />
year, the <strong>District</strong> is able to report positive balances in all categories of net assets, for the government as a whole.<br />
The following is a summary of the <strong>District</strong>’s net assets as of June 30, 2012, compared to net assets as of June 30,<br />
2011:<br />
Net Assets, End of Year<br />
Governmental<br />
Activities<br />
6/30/2012 6/30/2011<br />
Current and Other Non-Capital Assets $ 203,749,485 $ 241,687,726<br />
Capital Assets 785,785,145 779,030,975<br />
Total Assets 989,534,630 1,020,718,701<br />
Current Liabilities 38,933,093 26,721,728<br />
Long-Term Liabilities 345,198,871 369,145,019<br />
Total Liabilities 384,131,964 395,866,747<br />
Net Assets:<br />
Invested in Capital Assets,<br />
Net of Related Debt 488,096,469 492,955,678<br />
Restricted 75,558,613 81,462,943<br />
Unrestricted 41,747,584 50,433,333<br />
Total Net Assets $ 605,402,666 $ 624,851,954<br />
By far, the largest portion of the <strong>District</strong>’s net assets, $488,096,469 or 80.6 percent, reflects its investment in<br />
capital assets (e.g., land, buildings, machinery, and equipment), less any related debt used to acquire those assets<br />
that is still outstanding. The <strong>District</strong> uses these capital assets to educate the students of <strong>Osceola</strong> <strong>County</strong>, Florida;<br />
consequently, these assets are not available for future spending. Although the <strong>District</strong>’s investment in capital<br />
assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be<br />
provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.<br />
An additional portion of the <strong>District</strong>’s net assets, $75,558,613 (12.5 percent), represents resources that are subject<br />
to external restrictions on how they may be used. There was a decrease of $5,904,330 in restricted net assets<br />
reported in connection with the <strong>District</strong>'s governmental activities. The decrease is the result of previously<br />
accumulated funds used to pay for capital projects during the current year. The remaining net assets, $41,747,584<br />
(6.9 percent), are unrestricted net assets. Unrestricted net assets may be used to meet the government's ongoing<br />
obligations to citizens and creditors. Unrestricted net assets decreased by $8,685,749 (17.2 percent), from the<br />
2010-11 fiscal year.<br />
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The key elements of the changes in the <strong>District</strong>’s net assets for the fiscal years ended June 30, 2012, and June 30,<br />
2011, are as follows:<br />
Operating Results for the Year<br />
Governmental<br />
Activities<br />
06-30-12 06-30-11<br />
Revenues:<br />
Program Revenues:<br />
Charges for Services $ 11,056,442 $ 11,420,166<br />
Operating Grants and Contributions 30,791,827 28,379,405<br />
Capital Grants and Contributions 11,873,721 11,042,590<br />
General Revenues:<br />
Property Taxes 129,816,569 142,837,953<br />
Local Sales Taxes 9,925,208 9,511,482<br />
Grants and Contributions not Restricted<br />
to Specific Programs 262,026,194 294,754,205<br />
Investment Earnings 1,801,749 2,099,168<br />
Miscellaneous 9,660,581 15,930,845<br />
Total Revenues 466,952,291 515,975,814<br />
Functions/Program Expenses:<br />
Instruction 255,527,062 268,395,640<br />
Pupil Personnel Services 21,777,238 21,854,182<br />
Instructional Media Services 4,203,045 4,517,888<br />
Instruction and Curriculum Development Services 12,882,568 15,053,689<br />
Instructional Staff Training Services 8,879,262 10,019,346<br />
Instruction Related Technology 3,496,278 3,371,658<br />
Board of Education 1,735,224 1,365,918<br />
General Administration 2,774,059 3,776,911<br />
<strong>School</strong> Administration 21,648,914 22,598,190<br />
Facilities Acquisition and Construction 7,227,977 11,792,702<br />
Fiscal Services 1,790,431 1,861,512<br />
Food Services 23,189,629 22,286,139<br />
Central Services 6,851,341 6,467,196<br />
Pupil Transportation Services 21,838,155 22,121,651<br />
Operation of Plant 26,351,827 28,932,290<br />
Maintenance of Plant 12,049,620 8,425,120<br />
Administrative Technology Services 3,151,997 3,334,012<br />
Community Services 4,422,730 4,194,564<br />
Interest on Long-Term Debt 14,542,638 15,944,978<br />
Unallocated Depreciation Expense 32,061,584 31,169,680<br />
Total Expenses 486,401,579 507,483,266<br />
Decrease in Net Assets (19,449,288) 8,492,548<br />
Net Assets, Beginning 624,851,954 616,359,406<br />
Net Assets, Ending $ 605,402,666 $ 624,851,954<br />
The total government-wide net assets decreased by $19,449,288 during the current fiscal year. The decrease<br />
represents an excess of expenses over revenues in the current year.<br />
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Expenses and Program Revenues - Governmental Activities<br />
Expenses<br />
Revenues<br />
Millions<br />
0 50 100 150 200 250 300<br />
Instruction<br />
Pupil Personnel Services<br />
Instructional Media Services<br />
Instruction and Curriculum …<br />
Instructional Staff Training Services<br />
Instruction Related Technology<br />
Board of Education<br />
General Administration<br />
<strong>School</strong> Administration<br />
Facilities Acquisition and Construction<br />
Fiscal Services<br />
Food Services<br />
Central Services<br />
Pupil Transportation Services<br />
Operation of Plant<br />
Maintenance of Plant<br />
Administrative Technology Services<br />
Community Services<br />
Interest on Long-term Debt<br />
Unallocated Depreciation<br />
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Revenues by Source - Govermental Activities<br />
Grants and<br />
Contributions Not<br />
Restricted to Specific<br />
Programs<br />
56%<br />
Sales Taxes<br />
2%<br />
Property Taxes<br />
28%<br />
Investment Earnings<br />
0%<br />
Capital Grants and<br />
Contributions<br />
3%<br />
Operating Grants and<br />
Contributions<br />
7%<br />
Miscellaneous<br />
2%<br />
Charges for Services<br />
2%<br />
Governmental Activities.<br />
Governmental activities decreased the <strong>District</strong>’s net assets by $19,449,288, accounting for all of the total decrease<br />
in the net assets of the <strong>District</strong>. Key elements of the decrease are as follows:<br />
‣ Restricted Net Assets decreased by $5,904,330 and Unrestricted Net Assets decreased by $8,685,749.<br />
‣ Investments in Capital Assets, Net of Related Debt, decreased by $4,859,209.<br />
The largest revenue sources are the State of Florida and local sources. Combined, these two revenue sources<br />
account for 87.2 percent of total revenues. Revenues from State sources for current operations are primarily<br />
received through the Florida Education Finance Program (FEFP) funding formula. The FEFP formula utilizes<br />
student enrollment data, and is designed to maintain equity in funding across all Florida school districts, taking<br />
into consideration the <strong>District</strong>’s funding ability based on the local property tax base. Grants and contributions<br />
not restricted to specific program revenues decreased by $32,728,011 or 11.1 percent primarily due to the loss of<br />
the non-recurring Education Jobs and State Fiscal Stabilization Funds. The FEFP revenues decreased due to a<br />
4% reduction to the base student allocation despite an increase to student enrollment of 1,289 students.<br />
Revenues from local sources consist primarily of ad valorem taxes and impact fees. Property tax revenues<br />
decreased by $13 million (9.1 percent) primarily due to the decrease in the local property tax base.<br />
Instructional expenses represent 52.5 percent of total governmental expenses in the 2011-12 fiscal year.<br />
Instructional expenses decreased by $12,868,578 or 4.8 percent, from the previous fiscal year due to the reduced<br />
base student allocation.<br />
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FINANCIAL ANALYSIS OF THE DISTRICT’S FUNDS<br />
As noted earlier, the <strong>District</strong> uses fund accounting to ensure and demonstrate compliance with finance-related<br />
legal requirements.<br />
The focus of the governmental funds is to provide information on near-term inflows, outflows, and balances of<br />
expendable resources. Such information is useful in assessing the <strong>District</strong>'s financing requirements. In particular,<br />
assigned plus unassigned fund balance may serve as a useful measure of a government's net resources available for<br />
spending at the end of the fiscal year.<br />
As of the end of the current fiscal year, the <strong>District</strong>'s governmental funds report combined ending fund balances<br />
of $159,443,793, a decrease of $40,419,952, in comparison with the 2010-11 fiscal year. Unassigned fund balance<br />
of $52,631,592 represents 33 percent of the ending fund balances and is available to meet the <strong>District</strong>'s short-term<br />
spending needs. Remaining fund balances are nonspendable, restricted, or assigned, to indicate that they are not<br />
available for new spending. Inventory balances of $2,254,433 are considered nonspendable. Fund balances<br />
totaling $90,119,942 are restricted for state required carryover programs, debt service payments, capital projects,<br />
and to fund other grants and programs. Fund balances totaling $14,437,826 are assigned to cover outstanding<br />
contract commitments, carryover appropriations, a projected operating deficit, and other programs.<br />
Major Governmental Funds<br />
The General Fund is the chief operating fund of the <strong>District</strong>. At the end of the current fiscal year, the assigned<br />
plus unassigned fund balance of the General Fund was $66,294,857, while total fund balance reached $84,317,016.<br />
As a measure of the General Fund's liquidity, it may be useful to compare both assigned plus unassigned fund<br />
balance and total fund balance to total expenditures. Assigned plus unassigned fund balance represents 18.3<br />
percent of total General Fund expenditures, while total fund balance represents 22.8 percent of that same<br />
amount.<br />
During the current fiscal year, the fund balance of the General Fund decreased by $7,284,564. This was a planned<br />
decrease to account for the loss of ARRA funding.<br />
There were no changes to the fund balances for the Special Revenue – Other Federal Programs or Special<br />
Revenue - ARRA Economic Stimulus Funds during the fiscal year since revenue cannot be recognized prior to<br />
incurring expenditures.<br />
The fund balance for the Debt Service- ARRA Economic Stimulus Funds decreased by $10,157, mainly due to<br />
the timing of making debt service payments.<br />
The fund balance for the Capital Projects - Other Fund decreased by $18,475,702 to $38,040,860. The decrease<br />
in this fund is mainly due to the timing differences between collecting funds for and expending these funds on<br />
construction projects.<br />
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The fund balance for the Capital Projects – ARRA Economic Stimulus Capital Projects Fund decreased by<br />
$13,893,698 to $4,337,866. The decrease in this fund is mainly due to the timing differences between collecting<br />
funds for and expending these funds on construction projects. This fund was created to account for proceeds<br />
from the issuance of qualified school construction bonds and expenditures incurred on the related construction<br />
renovation projects.<br />
The fund balance for non-major funds – reported as Other Governmental Funds – decreased by $755,831 to<br />
$32,748,052. This is primarily due to the decrease in property tax revenues.<br />
Proprietary Funds<br />
The <strong>District</strong>’s proprietary funds provide the same type of information found in the government-wide financial<br />
statements. The <strong>District</strong>’s proprietary fund includes two internal service funds that are used to account for its<br />
self-insurance programs. Net assets increased by $6,609,690 due to casualty insurance premiums paid into the<br />
funds exceeding claims and other expenses.<br />
GENERAL FUND BUDGETARY HIGHLIGHTS<br />
Significant differences between the General Fund original budget and the final amended budget included:<br />
‣ Estimated revenues were increased by $1,843,565 to account for: (1) additional ROTC funding, (2)<br />
revised projections for local revenue including tax redemptions, rent, adult education fees, charter school<br />
transportation fees, Medicaid reimbursements and management/fiscal agent fees, (3) adjustments to<br />
transfers from the Capital Fund for property casualty insurance and charter school capital outlay, and (4)<br />
insurance loss reimbursements.<br />
‣ Appropriations were reduced by $1,571,925 due to adjustments for reductions in FEFP and Class Size<br />
Reduction funds.<br />
‣ Other differences between the original and final budgets are the result of reclassifications between<br />
accounts.<br />
‣ Ending fund balance increased by approximately $266,612 due to the changes in estimated revenue and<br />
appropriations.<br />
During the current fiscal year, the <strong>District</strong>’s variance with final budget was $29,251,493. The reason for this<br />
variance was primarily due to the reduction of <strong>District</strong> spending during the year to conserve fund balance, given<br />
anticipated State funding reductions.<br />
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Capital Assets<br />
CAPITAL ASSETS AND DEBT ADMINISTRATION<br />
The <strong>District</strong>’s investment in capital assets for the governmental activities as of June 30, 2012, amounts to<br />
$785,785,145 (net of accumulated depreciation). This investment in capital assets includes land; construction in<br />
progress; improvements other than buildings; buildings and fixed equipment; furniture, fixtures and equipment;<br />
motor vehicles; investments in the educational facilities benefit district; and audio visual materials and computer<br />
software. The total increase in the <strong>District</strong>’s investment in capital assets (net of accumulated depreciation) for the<br />
current fiscal year was $6,754,170, or a .87 percent increase from the 2010-11 fiscal year.<br />
Major capital asset events during the current fiscal year included the following:<br />
‣ Completion of major renovations for one elementary school.<br />
‣ Completion of cafeteria expansion at one high school.<br />
‣ Construction in progress for renovation of cafeteria/admin/media areas at one elementary school.<br />
‣ Construction in progress for major renovations at two high schools.<br />
‣ Completion of bus parking/fueling area at satellite facility.<br />
‣ Completion of upgrades to the district server room.<br />
‣ Completion of remo<strong>del</strong>ing of core space at one middle school and one K-8 school.<br />
‣ Completion of HVAC renovations at one middle school.<br />
Following is a summary of the <strong>District</strong>’s capital assets as of June 30, 2012, compared to June 30, 2011.<br />
Schedule of Capital Assets<br />
(net of accumulated depreciation)<br />
Governmental Activities<br />
June 30, 2012 June 30, 2011<br />
Land $ 50,023,884 $ 49,997,414<br />
Construction in Progress 111,437,783 106,146,043<br />
Improvements Other Than Buildings<br />
15,618,463 15,000,027<br />
Buildings and Fixed Equipment<br />
573,435,824 568,626,896<br />
Furniture, Fixtures, and Equipment<br />
16,179,504 18,184,094<br />
Motor Vehicles 12,289,991 14,001,057<br />
Investment In EFBD 6,275,889 6,425,019<br />
Audio Visual Materials and<br />
Computer Software 523,807 650,425<br />
Total $ 785,785,145 $ 779,030,975<br />
Additional information on the <strong>District</strong>’s capital assets can be found in Notes 5 and 20 to the financial statements.<br />
Long-Term Debt<br />
At the end of the current fiscal year, the <strong>District</strong>’s long-term debt principal, excluding premiums and discounts,<br />
totals $309,674,728. Of this amount, $283,940,000 is outstanding bonded debt, $16,044,967 is outstanding notes<br />
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payable, $343,646 is installment-purchases payable and $9,346,115 is other long-term debt. Bonded debt<br />
constituted the largest portion of long-term debt at the end of the fiscal year and was comprised of $12,225,000 of<br />
bonds issued on behalf of and by the State Board of Education (SBE) and backed by the full faith and credit of<br />
the State of Florida; $68,595,000 outstanding in <strong>District</strong> Revenue Bonds; and $203,120,000 in certificates of<br />
participation.<br />
Following is a summary of the <strong>District</strong>’s long-term debt as of June 30, 2012, compared to June 30, 2011.<br />
Schedule of Outstanding Long-Term Debt<br />
(excluding premiums and discounts)<br />
Governmental Activities<br />
June 30, 2012 June 30, 2011<br />
State <strong>School</strong> (SBE) Bonds $ 12,225,000 $ 12,755,000<br />
<strong>District</strong> Revenue Bonds 68,595,000 72,385,000<br />
Certificates of Participation 203,120,000 210,340,000<br />
Notes Payable 16,044,967 18,779,496<br />
Installment Purchases Payable 343,646 669,702<br />
Other Long-Term Debt 9,346,115 9,715,199<br />
Total Outstanding Long-Term Debt $ 309,674,728 $ 324,644,397<br />
The <strong>District</strong>’s total debt decreased by $14,969,669 or 4.6 percent, during the current fiscal year.<br />
Additional information on the <strong>District</strong>’s long term debt can be found in Notes 6 - 12 to the financial statements.<br />
OTHER MATTERS OF SIGNIFICANCE<br />
As of June 2012, the U.S. Bureau of Labor Statistics reports the unemployment rate for <strong>Osceola</strong> <strong>County</strong>, Florida,<br />
at 9.1 percent. This is a decrease from the rate of 11.1 percent a year ago and is higher than the State’s average<br />
unemployment rate of 8.6 percent.<br />
During the current fiscal year, assigned plus unassigned fund balance in the General Fund decreased by<br />
$8,068,839 from the prior year ($74,363,697 to $66,294,858). This is due to a planned spending down of prior<br />
fund balance needed to maintain operations despite revenue shortfalls in the current year.<br />
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REQUESTS FOR INFORMATION<br />
This report is designed to provide citizens, taxpayers, customers, investors, and creditors with a general overview<br />
of the <strong>District</strong>’s finances and to demonstrate compliance and accountability for its resources. Questions<br />
concerning any of the information provided in this report or requests for additional financial information should<br />
be addressed to the Director of Finance, <strong>Osceola</strong> <strong>County</strong> <strong>School</strong> <strong>District</strong>, 817 Bill Beck Boulevard, Kissimmee,<br />
Florida 34744.<br />
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DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
STATEMENT OF NET ASSETS<br />
June 30, 2012<br />
Primary Government<br />
Component Units<br />
Account Governmental Business-type Total Nonmajor<br />
Bellalago Educational Flora Ridge Educational<br />
ASSETS Number Activities Activities Total Facilities Benefit <strong>District</strong> Facilities Benefit <strong>District</strong> Component Units<br />
Cash and Cash Equivalents 1110 83,380,338.08 83,380,338.08 3,399,983.00 923,694.00 9,153,706.96<br />
Investments 1160 105,465,671.07 105,465,671.07 0.00 0.00 0.00<br />
Taxes Receivable, Net 1120 0.00 0.00 0.00 231,328.00<br />
Accounts Receivable, Net 1130 1,378,038.67 1,378,038.67 244,305.00 0.00 662,925.00<br />
Interest Receivable 1170 132,209.70 132,209.70 0.00 0.00 0.00<br />
Due from Reinsurer 1180 0.00 0.00 0.00 0.00<br />
Deposits Receivable 1210 0.00 0.00 0.00 52,761.00<br />
Due from Other Agencies 1220 5,534,914.86 5,534,914.86 628,521.00 0.00 649,716.00<br />
Internal Balances 0.00 0.00 0.00 132,860.92<br />
Inventory 1150 2,254,433.39 2,254,433.39 0.00 0.00 0.00<br />
Prepaid Items 1230 1,912,098.52 1,912,098.52 0.00 0.00 1,599,980.00<br />
Restricted Assets:<br />
Cash with Fiscal Agent 1114 245,585.30 245,585.30 0.00 0.00 2,614,896.00<br />
Deferred Charges:<br />
Issuance Costs and Deferred Amount on Refunding 3,446,195.88 3,446,195.88 480,073.00 362,711.00 742,238.00<br />
Noncurrent Assets:<br />
Other Post-employment Benefits Obligation (asset) 1410 0.00 0.00 0.00 0.00<br />
Capital Assets:<br />
Land 1310 48,698,040.10 48,698,040.10 1,000,000.00 0.00 238,220.00<br />
Land Improvements - Nondepreciable 1315 1,325,843.92 1,325,843.92 0.00 0.00 0.00<br />
Construction in Progress 1360 111,437,783.13 111,437,783.13 0.00 0.00 0.00<br />
Improvements Other Than Buildings 1320 34,234,500.11 34,234,500.11 459,510.00 0.00 42,568.00<br />
Less Accumulated Depreciation 1329 (18,616,037.08) (18,616,037.08) (101,520.00) 0.00 (24,290.00)<br />
Buildings and Fixed Equipment 1330 816,522,046.25 816,522,046.25 22,284,836.00 0.00 13,921,451.00<br />
Less Accumulated Depreciation 1339 (243,086,223.07) (243,086,223.07) (2,954,567.00) 0.00 (2,815,452.00)<br />
Furniture, Fixtures and Equipment 1340 59,816,565.56 59,816,565.56 2,270,913.00 0.00 3,293,822.00<br />
Less Accumulated Depreciation 1349 (43,637,061.02) (43,637,061.02) (1,970,188.00) 0.00 (2,938,896.00)<br />
Motor Vehicles 1350 35,913,990.22 35,913,990.22 0.00 0.00 0.00<br />
Less Accumulated Depreciation 1359 (23,623,998.59) (23,623,998.59) 0.00 0.00 0.00<br />
Investment in EFBD 8,255,000.55 8,255,000.55 0.00 0.00 0.00<br />
Less Accumulated Depreciation (1,979,112.50) (1,979,112.50) 0.00 0.00 0.00<br />
Audio Visual Materials 1381 64,560.13 64,560.13 0.00 0.00 9,117.00<br />
Less Accumulated Depreciation 1388 (51,875.58) (51,875.58) 0.00 0.00 (9,117.00)<br />
Computer Software 1382 6,600,894.09 6,600,894.09 0.00 0.00 36,765.00<br />
Less Accumulated Amortization 1389 (6,089,771.55) (6,089,771.55) 0.00 0.00 (36,844.00)<br />
Total Capital Assets net of Accum. Depreciation 785,785,144.67 0.00 785,785,144.67 20,988,984.00 0.00 11,717,344.00<br />
Total Assets 989,534,630.14 0.00 989,534,630.14 25,741,866.00 1,286,405.00 27,557,755.88<br />
LIABILITIES AND NET ASSETS<br />
LIABILITIES<br />
Salaries and Wages Payable 2110 1,371,993.02 1,371,993.02 0.00 0.00 574,974.27<br />
Payroll Deductions and Withholdings 2170 1,746,050.88 1,746,050.88 0.00 0.00 55,574.00<br />
Accounts Payable 2120 3,489,004.76 3,489,004.76 20,000.00 20,000.00 1,347,542.53<br />
Judgments Payable 2130 0.00 0.00 0.00 0.00<br />
Construction Contracts Payable 2140 1,293,912.91 1,293,912.91 0.00 0.00 0.00<br />
Construction Contracts Retainage Payable 2150 3,408,420.70 3,408,420.70 0.00 0.00 0.00<br />
Due to Fiscal Agent 2240 0.00 0.00 0.00 0.00<br />
Accrued Interest Payable 2210 2,328,316.42 2,328,316.42 619,770.00 163,527.00 317,160.00<br />
Deposits Payable 2220 0.00 0.00 0.00 0.00<br />
Due to Other Agencies 2230 3,040,758.20 3,040,758.20 0.00 0.00 1,951,754.00<br />
Sales Tax Payable 2260 3,256.19 3,256.19 0.00 0.00 0.00<br />
Deferred Revenue 2410 0.00 0.00 0.00 0.00<br />
Estimated Unpaid Claims 2271 4,541,224.43 4,541,224.43 0.00 0.00 0.00<br />
Estimated Liability for Claims Adjustment 2272 0.00 0.00 0.00 0.00<br />
Estimated Liability for Arbitrage Rebate 2280 0.00 0.00 0.00 0.00<br />
Noncurrent Liabilities:<br />
Portion Due Within One Year:<br />
Section 1011.13, F.S., Notes Payable 2250 0.00 0.00 0.00 0.00<br />
Notes Payable 2310 2,881,672.97 2,881,672.97 0.00 0.00 0.00<br />
Obligations Under Capital Leases 2315 0.00 0.00 0.00 0.00<br />
Bonds Payable 2320 5,269,753.66 5,269,753.66 560,000.00 35,000.00 435,000.00<br />
Liability for Compensated Absences 2330 1,920,304.00 1,920,304.00 0.00 0.00 0.00<br />
Certificates of Participation Payable 2340 7,212,438.15 7,212,438.15 0.00 0.00 0.00<br />
Installment Purchases Payable 250,366.34 250,366.34 0.00 0.00 0.00<br />
Other Post-employment Benefits Obligation 2360 0.00 0.00 0.00 0.00<br />
Deferred Revenue 172,178.90 172,178.90 0.00 0.00 0.00<br />
EFBD Agreement Payable 372,525.55 372,525.55 0.00 0.00 0.00<br />
Portion Due After One Year:<br />
Notes Payable 2310 13,163,294.53 13,163,294.53 0.00 0.00 0.00<br />
Obligations Under Capital Leases 2315 0.00 0.00 0.00 0.00<br />
Bonds Payable 2320 77,369,475.78 77,369,475.78 24,587,296.00 7,338,397.00 14,670,000.00<br />
Liability for Compensated Absences 2330 20,153,550.00 20,153,550.00 0.00 0.00 0.00<br />
Certificates of Participation Payable 2340 192,163,198.51 192,163,198.51 0.00 0.00 0.00<br />
Installment Purchases Payable 93,279.90 93,279.90 0.00 0.00 0.00<br />
Other Post-employment Benefits Obligation 2360 32,583,152.00 32,583,152.00 0.00 0.00 0.00<br />
Deferred Revenue 330,247.24 330,247.24 0.00 0.00 0.00<br />
EFBD Agreement Payable 8,973,589.07 8,973,589.07 0.00 0.00 0.00<br />
Total Liabilities 384,131,964.11 0.00 384,131,964.11 25,787,066.00 7,556,924.00 19,352,004.80<br />
NET ASSETS<br />
Invested in Capital Assets, Net of Related Debt 2770 488,096,468.90 488,096,468.90 (1,642,729.00) (6,139,811.00) (2,549,381.00)<br />
Restricted For:<br />
Categorical Carryover Programs 2780 12,290,431.90 12,290,431.90 0.00 0.00 0.00<br />
Food Service 2780 11,944,345.42 11,944,345.42 0.00 0.00 0.00<br />
Debt Service 2780 745,355.69 745,355.69 0.00 0.00 2,443,998.00<br />
Capital Projects 2780 50,578,479.90 50,578,479.90 0.00 0.00 0.00<br />
Other Purposes 2780 0.00 1,597,529.00 0.00 1,578,494.00<br />
Unrestricted 2790 41,747,584.22 41,747,584.22 0.00 (130,708.00) 6,732,640.08<br />
Total Net Assets 605,402,666.03 0.00 605,402,666.03 (45,200.00) (6,270,519.00) 8,205,751.08<br />
Total Liabilities and Net Assets 989,534,630.14 0.00 989,534,630.14 25,741,866.00 1,286,405.00 27,557,755.88<br />
The accompanying notes to financial statements are an integral part of this statement.<br />
ESE 145<br />
198
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
STATEMENT OF ACTIVITIES<br />
For the Fiscal Year Ended June 30, 2012<br />
Net (Expense) Revenue<br />
Program Revenues<br />
and Changes in Net Assets<br />
Operating<br />
Capital<br />
Primary Government<br />
Account Charges for Grants and Grants and Governmental Business-type Component<br />
FUNCTIONS Number Expenses Services Contributions Contributions Activities Activities Total Units<br />
Governmental Activities:<br />
Instruction 5000 255,527,062.18 2,126,462.27 (253,400,599.91) (253,400,599.91)<br />
Pupil Personnel Services 6100 21,777,238.31 (21,777,238.31) (21,777,238.31)<br />
Instructional Media Services 6200 4,203,045.22 (4,203,045.22) (4,203,045.22)<br />
Instruction and Curriculum Development Services 6300 12,882,568.15 (12,882,568.15) (12,882,568.15)<br />
Instructional Staff Training Services 6400 8,879,261.70 (8,879,261.70) (8,879,261.70)<br />
Instructional-Related Technology 6500 3,496,277.49 (3,496,277.49) (3,496,277.49)<br />
Board 7100 1,735,224.20 (1,735,224.20) (1,735,224.20)<br />
General Administration 7200 2,774,059.39 (2,774,059.39) (2,774,059.39)<br />
<strong>School</strong> Administration 7300 21,648,914.22 (21,648,914.22) (21,648,914.22)<br />
Facilities Acquisition and Construction 7400 7,227,976.91 11,851,851.62 4,623,874.71 4,623,874.71<br />
Fiscal Services 7500 1,790,431.41 (1,790,431.41) (1,790,431.41)<br />
Food Services 7600 23,189,629.24 5,718,629.57 21,165,197.60 3,694,197.93 3,694,197.93<br />
Central Services 7700 6,851,340.50 (6,851,340.50) (6,851,340.50)<br />
Pupil Transportation 7800 21,838,155.34 613,100.48 9,626,629.00 (11,598,425.86) (11,598,425.86)<br />
Operation of Plant 7900 26,351,826.51 (26,351,826.51) (26,351,826.51)<br />
Maintenance of Plant 8100 12,049,620.14 (12,049,620.14) (12,049,620.14)<br />
Administrative Technology Services 8200 3,151,996.73 (3,151,996.73) (3,151,996.73)<br />
Community Services 9100 4,422,729.39 2,598,249.18 (1,824,480.21) (1,824,480.21)<br />
Interest on Long-term Debt 9200 14,542,637.61 21,870.25 (14,520,767.36) (14,520,767.36)<br />
Unallocated Depreciation/Amortization Expense* 32,061,584.40 (32,061,584.40) (32,061,584.40)<br />
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)<br />
Business-type Activities:<br />
Self Insurance Consortium 0.00 0.00<br />
Daycare Operations 0.00 0.00<br />
Other Business-type Activity 0.00 0.00<br />
Total Business-type Activities 0.00 0.00 0.00 0.00 0.00 0.00<br />
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)<br />
Component Units:<br />
Major Component Unit Bellalago Educational Facilities Benefit <strong>District</strong> 2,162,847.00 0.00 0.00 0.00 (2,162,847.00)<br />
Major Component Unit Flora Ridge Educational Facilities Benefit <strong>District</strong> 473,123.00 0.00 0.00 0.00 (473,123.00)<br />
Total Nonmajor Component Units 33,019,397.26 102,612.00 4,339,681.00 0.00 (28,577,104.26)<br />
Total Component Units 35,655,367.26 102,612.00 4,339,681.00 0.00 (31,213,074.26)<br />
*This amount excludes the depreciation/amortization that is included in the direct expenses of the various functions.<br />
The accompanying notes to financial statements are an integral part of this statement.<br />
ESE 145<br />
General Revenues:<br />
Taxes:<br />
Property Taxes, Levied for Operational Purposes 104,108,613.28 104,108,613.28 0.00<br />
Property Taxes, Levied for Debt Service 0.00 0.00<br />
Property Taxes, Levied for Capital Projects 25,707,956.04 25,707,956.04 0.00<br />
Local Sales Taxes 9,925,207.31 9,925,207.31 0.00<br />
Grants and Contributions Not Restricted to Specific Programs 262,026,194.11 262,026,194.11 29,510,424.78<br />
Investment Earnings 1,801,748.80 1,801,748.80 0.00<br />
Miscellaneous 9,660,581.38 9,660,581.38 505,595.00<br />
Special Items 0.00 0.00<br />
Extraordinary Items 0.00 0.00<br />
Transfers 0.00 0.00<br />
Total General Revenues, Special Items, Extraordinary Items, and Transfers 413,230,300.92 0.00 413,230,300.92 30,016,019.78<br />
Change in Net Assets (19,449,288.15) 0.00 (19,449,288.15) (1,197,054.48)<br />
Net Assets - July 1, 2011 624,851,954.18 624,851,954.18 3,087,086.56<br />
Net Assets - June 30, 2012 605,402,666.03 0.00 605,402,666.03 1,890,032.08<br />
199
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
BALANCE SHEET<br />
GOVERNMENTAL FUNDS<br />
June 30, 2012<br />
Other Federal ARRA Economic Other ARRA Economic<br />
Federal Economic Stimulus Stimulus Debt Capital Stimulus Capital Other Total<br />
Account General Programs Programs Service Projects Projects Governmental Governmental<br />
Number 100 420 430 299 390 399 Funds Funds<br />
ASSETS<br />
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<br />
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<br />
Taxes Receivable, Net 1120 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
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<br />
Interest Receivable 1170 20,312.79 0.00 0.00 0.00 44,321.16 0.00 35,937.53 100,571.48<br />
Due from Reinsurer 1180 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Deposits Receivable 1210 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Due From Other Funds:<br />
Budgetary Funds 1141 4,059,008.43 0.00 0.00 0.00 0.00 0.00 0.00 4,059,008.43<br />
Internal Funds 1142 108,297.54 0.00 0.00 0.00 0.00 0.00 0.00 108,297.54<br />
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<br />
Inventory 1150 1,838,068.02 0.00 0.00 0.00 0.00 0.00 416,365.37 2,254,433.39<br />
Prepaid Items 1230 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Restricted Assets<br />
Cash with Fiscal/Service Agent 1114 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
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<br />
LIABILITIES AND FUND BALANCES<br />
LIABILITIES<br />
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<br />
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<br />
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<br />
Judgments Payable 2130 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
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<br />
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<br />
Matured Bonds Payable 2180 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Matured Interest Payable 2190 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Due to Fiscal Agent 2240 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Sales Tax Payable 2260 2,537.35 0.00 0.00 0.00 356.92 0.00 361.92 3,256.19<br />
Accrued Interest Payable 2210 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Deposits Payable 2220 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
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<br />
Section 1011.13 Notes Payable 2250 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Due to Other Funds:<br />
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<br />
Internal Funds 2162 17,242.86 0.00 0.00 0.00 0.00 0.00 0.00 17,242.86<br />
Deferred Revenue:<br />
Unearned Revenue 2410 51,963.61 0.00 0.00 0.00 0.00 0.00 120,215.29 172,178.90<br />
Unavailable Revenue 2410 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
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<br />
FUND BALANCES<br />
Nonspendable:<br />
Inventory 2711 1,838,068.02 0.00 0.00 0.00 0.00 0.00 416,365.37 2,254,433.39<br />
Prepaid Amounts 2712 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Permanent Fund Principal 2713 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Other Not in Spendable Form 2719 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
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<br />
Restricted for:<br />
Economic Stabilization 2721 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Federal Required Carryover Programs 2722 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
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<br />
Local Sales Tax and Other Tax Levy 2724 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Debt Service 2725 0.00 0.00 0.00 0.00 0.00 0.00 1,768,473.36 1,768,473.36<br />
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<br />
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<br />
Restricted for _________________ 2729 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
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<br />
Committed to:<br />
Economic Stabilization 2731 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Contractual Agreements 2732 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Committed for ________________ 2739 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Committed for ________________ 2739 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Total Committed Fund Balance 2730 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Assigned to:<br />
Special Revenue 2741 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Debt Service 2742 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Capital Projects 2743 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Permanent Funds 2744 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Assigned for Contract Commitments 2749 955,435.16 0.00 0.00 0.00 0.00 0.00 0.00 955,435.16<br />
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<br />
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<br />
Assigned for Other Purposes 2749 0.00 0.00 0.00 0.00 0.00 0.00 774,560.19 774,560.19<br />
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<br />
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<br />
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<br />
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<br />
The accompanying notes to financial statements are an integral part of this statement.<br />
ESE 145<br />
200
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET<br />
TO THE GOVERNMENT-WIDE STATEMENT OF NET ASSETS<br />
For the Fiscal Year Ended June 30, 2012<br />
Total Fund Balances - Governmental Funds $ 159,443,793.50<br />
Amounts reported for governmental activities in the statement of net assets are different because:<br />
Capital assets, net of accumulated depreciation, used in governmental activities are not<br />
financial resources and, therefore, are not reported as assets in the governmental funds. 785,785,144.67<br />
Debt issuance costs are not expensed in the government-wide statements, but are reported<br />
as deferred charges and amortized over the life of the debt. 2,140,997.13<br />
Deferred amount on refunding is not expensed in the government-wide statements, but is<br />
reported as deferred charges until the refunded bonds become defeased. 1,305,198.75<br />
Internal service funds are used by management to charge the costs of certain activities,<br />
such as insurance, to individual funds. The assets and liabilities of the internal service funds<br />
are included in governmental activities in the statement of net assets. 21,792,696.10<br />
Interest on long-term debt is accrued as a liability in the government-wide statements, but is not<br />
recognized in the governmental funds until due. (2,328,316.42)<br />
Unearned revenue associated with noncash impact fee credits are accrued in the government-wide<br />
statements but are not recognized in the governmental funds. (330,247.24)<br />
Long-term liabilities are not due and payable in the current period and, therefore, are not<br />
reported as liabilities in the governmental funds. Long-term liabilities at year-end consist of:<br />
Bonds Payable $ 82,639,229.44<br />
Notes Payable 16,044,967.50<br />
Installment-Purchases Payable 343,646.24<br />
Certificates of Participation Payable 199,375,636.66<br />
Educational Facility Benefit <strong>District</strong> Agreement Payable 9,346,114.62<br />
Compensated Absences Payable 22,073,854.00<br />
Other Post-employment Benefits Obligations 32,583,152.00 $ (362,406,600.46)<br />
Total Net Assets - Governmental Activities $ 605,402,666.03<br />
The accompanying notes to financial statements are an integral part of this statement.<br />
ESE 145<br />
201
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES<br />
GOVERNMENTAL FUNDS<br />
For the Fiscal Year Ended June 30, 2012<br />
Other Federal ARRA Economic Other ARRA Economic<br />
Federal Economic Stimulus Stimulus Debt Capital Stimulus Capital Other Total<br />
Account General Programs Programs Service Projects Projects Governmental Governmental<br />
Number 100 420 430 299 390 399 Funds Funds<br />
REVENUES<br />
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<br />
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<br />
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<br />
Local Sources:<br />
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<br />
Property Taxes Levied for Debt Service 3412 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
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<br />
Local Sales Taxes 3418 0.00 0.00 0.00 0.00 0.00 0.00 9,925,207.31 9,925,207.31<br />
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<br />
Impact Fees 3496 0.00 0.00 0.00 0.00 9,651,481.82 0.00 0.00 9,651,481.82<br />
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<br />
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<br />
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<br />
EXPENDITURES<br />
Current:<br />
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<br />
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<br />
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<br />
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<br />
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<br />
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<br />
Board 7100 1,737,280.51 0.00 0.00 0.00 0.00 0.00 0.00 1,737,280.51<br />
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<br />
<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<br />
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<br />
Fiscal Services 7500 1,763,305.68 0.00 0.00 0.00 0.00 0.00 0.00 1,763,305.68<br />
Food Services 7600 238,343.55 0.00 0.00 0.00 0.00 0.00 22,805,254.60 23,043,598.15<br />
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<br />
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<br />
Operation of Plant 7900 27,341,210.01 0.00 0.00 0.00 0.00 0.00 604.45 27,341,814.46<br />
Maintenance of Plant 8100 12,010,627.12 0.00 0.00 0.00 0.00 0.00 641.01 12,011,268.13<br />
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<br />
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<br />
Debt Service: (Function 9200)<br />
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<br />
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<br />
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<br />
Miscellaneous Expenditures 790 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Capital Outlay:<br />
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<br />
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<br />
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<br />
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)<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Premium on Sale of Bonds 3791 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Discount on Sale of Bonds (Function 9299) 891 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Refunding Bonds Issued 3715 0.00 0.00 0.00 0.00 0.00 0.00 1,135,000.00 1,135,000.00<br />
Premium on Refunding Bonds 3792 0.00 0.00 0.00 0.00 0.00 0.00 173,572.20 173,572.20<br />
Discount on Refunding Bonds (Function 9299) 892 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Certificates of Participation Issued 3750 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Premium on Certificates of Participation 3793 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Discount on Certificates of Participation (Function 9299) 893 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Loans Incurred 3720 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
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<br />
Loss Recoveries 3740 194,801.99 0.00 0.00 0.00 0.00 0.00 0.00 194,801.99<br />
Proceeds of Forward Supply Contract 3760 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Special Facilities Construction Advances 3770 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
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)<br />
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<br />
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)<br />
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<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
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)<br />
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<br />
Adjustment to Fund Balances 2891 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
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<br />
The accompanying notes to financial statements are an integral part of this statement.<br />
ESE 145<br />
202
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,<br />
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE<br />
GOVERNMENT-WIDE STATEMENT OF ACTIVITIES<br />
For the Fiscal Year Ended June 30, 2012<br />
Net Change in Fund Balances - Governmental Funds $ (40,419,952.28)<br />
Amounts reported for governmental activities in the statement of activities are different because:<br />
Capital outlays are reported in the governmental funds as expenditures. However, in the<br />
statement of activities, the cost of those assets is allocated over their estimated useful lives as depreciation<br />
expense. This is the amount of capital outlays in excess of depreciation expense in the current period.<br />
Capital outlays net of amounts not capitalized $ 40,755,703.26<br />
Depreciation Expense (35,200,078.97) 5,555,624.29<br />
Capital assets donated to the <strong>District</strong> increase net assets in the government-wide statements,<br />
but are not financial resources and, therefore, are not reported in the governmental funds. This is the value<br />
of capital assets donated during the current year. 1,394,334.06<br />
The cost of capital assets disposed of during the current year is expensed in the statement of<br />
activities. In the governmental funds, the cost of these assets was recognized as an expenditure in the year<br />
purchased. Thus, the change in net assets differs from the change in fund balances by the undepreciated<br />
cost of the disposed assets. (195,789.00)<br />
Proceeds of refunding debt are reported as other financing sources in the governmental funds,<br />
while payments to the escrow agent for advance-refunding of outstanding debt are shown as other<br />
financing uses. Government-wide statements are affected only to the extent these amounts differ. Other<br />
long-term debt proceeds provide current financial resources to governmental funds, but issuing debt<br />
increases long-term liabilities in the statement of net assets. Repayment of long-term debt is an<br />
expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of<br />
net assets. This is the net effect of these transactions. 15,734,866.86<br />
Unearned revenues associated with impact fee credits are accrued in the government-wide statements,<br />
but are not recognized in the governmental funds. 171,716.67<br />
Premiums and discounts on bonds issued along with debt issuance costs are reported in the<br />
governmental funds, in the year debt is issued, but are deferred and amortized over the life of the debt in<br />
the statement of activities. (276,797.97)<br />
Deferred charges associated with long-term debt issued in a prior period are reported in the<br />
statement of activities, but are not a current financial resource and, therefore, are not reported in the<br />
governmental funds. This is the net decrease in deferred charges during the current period. (167,788.55)<br />
Interest on long-term debt is recognized as an expenditure in the governmental funds when due,<br />
but is recognized as interest accrues in the statement of activities. 120,334.56<br />
In the statement of activities, the cost of compensated absences is measured by the amounts<br />
earned during the year, while in the governmental funds, expenditures are recognized based on the<br />
amounts actually paid for compensated absences. This is the net amount of compensated absences paid in<br />
excess of the amount earned in the current period. (2,672,238.00)<br />
In the statement of activities, the cost of other post-employment benefits is measured by the<br />
increase in the net OPEB obligation during the year, while in the governmental funds, expenditures are<br />
recognized based on the amounts actually paid for the OPEB costs. This is the amount of the increase in<br />
the OPEB obligation in excess of the amount paid in the current period. (5,303,289.00)<br />
Internal service funds are used by management to charge the cost of certain activities, such as<br />
insurance, to individual funds. The net revenue (expense) of internal service funds is reported with<br />
governmental activities. 6,609,690.21<br />
Change in Net Assets of Governmental Activities $ (19,449,288.15)<br />
The accompanying notes to financial statements are an integral part of this statement.<br />
ESE 145<br />
203
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
STATEMENT OF NET ASSETS<br />
PROPRIETARY FUNDS<br />
June 30, 2012<br />
Governmental<br />
Activities -<br />
Account Internal Service<br />
Number<br />
Funds<br />
ASSETS<br />
Current Assets:<br />
Cash and Cash Equivalents 1110 4,550,042.95<br />
Investments 1160 20,173,098.94<br />
Accounts Receivable, Net 1130 11,737.12<br />
Interest Receivable 1170 31,638.22<br />
Due from Reinsurer 1180 0.00<br />
Deposits Receivable 1210 0.00<br />
Due from Other Funds-Budgetary 1141 0.00<br />
Due from Other Agencies 1220 0.00<br />
Inventory 1150 0.00<br />
Prepaid Items 1230 1,912,098.52<br />
Total Current Assets 26,678,615.75<br />
Noncurrent Assets:<br />
Restricted Cash and Cash Equivalents 0.00<br />
Other Post-employment Benefits Obligation (asset) 1410 0.00<br />
Capital Assets:<br />
Land 1310 0.00<br />
Land Improvements - Nondepreciable 1315 0.00<br />
Construction in Progress 1360 0.00<br />
Improvements Other Than Buildings 1320 0.00<br />
Accumulated Depreciation 1329 0.00<br />
Buildings and Fixed Equipment 1330 0.00<br />
Accumulated Depreciation 1339 0.00<br />
Furniture, Fixtures and Equipment 1340 0.00<br />
Accumulated Depreciation 1349 0.00<br />
Motor Vehicles 1350 0.00<br />
Accumulated Depreciation 1359 0.00<br />
Property Under Capital Leases 1370 0.00<br />
Accumulated Depreciation 1379 0.00<br />
Computer Software 1382 0.00<br />
Accumulated Amortization 1389 0.00<br />
Total Capital Assets net of Accum. Dep'n 0.00<br />
Total Noncurrent Assets 0.00<br />
Total Assets 26,678,615.75<br />
LIABILITIES<br />
Current Liabilities:<br />
Salaries, Benefits and Payroll Taxes Payable 2110 0.00<br />
Payroll Deductions and Withholdings 2170 0.00<br />
Accounts Payable 2120 156,582.71<br />
Judgments Payable 2130 0.00<br />
Sales Tax Payable 2260 0.00<br />
Accrued Interest Payable 2210 0.00<br />
Deposits Payable 2220 0.00<br />
Due to Other Funds-Budgetary 2161 188,112.51<br />
Due to Other Agencies 2230 0.00<br />
Deferred Revenue 2410 0.00<br />
Estimated Unpaid Claims 2271 4,541,224.43<br />
Estimated Liability for Claims Adjustment Expense 2272 0.00<br />
Obligations Under Capital Leases 2315 0.00<br />
Liability for Compensated Absences 2330 0.00<br />
Estimated Liability for Long-Term Claims 2350 0.00<br />
Other Post-employment Benefits Obligation 2360 0.00<br />
Total Current Liabilities 4,885,919.65<br />
Noncurrent Liabilities:<br />
Liabilities Payable from Restricted Assets:<br />
Deposits Payable 2220 0.00<br />
Other Noncurrent Liabilities:<br />
Obligations Under Capital Leases 2315 0.00<br />
Liability for Compensated Absences 2330 0.00<br />
Estimated Liability for Long-Term Claims 2350 0.00<br />
Other Post-employment Benefits Obligation 2360 0.00<br />
Total Noncurrent Liabilities 0.00<br />
Total Liabilities 4,885,919.65<br />
NET ASSETS<br />
Invested in Capital Assets, Net of Related Debt 2770 0.00<br />
Restricted for ____________________ 2780 0.00<br />
Unrestricted 2790 21,792,696.10<br />
Total Net Assets 21,792,696.10<br />
Total Liabilities and Net Assets 26,678,615.75<br />
The accompanying notes to financial statements are an integral part of this statement.<br />
ESE 145<br />
204
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS<br />
PROPRIETARY FUNDS<br />
For the Fiscal Year Ended June 30, 2012<br />
Governmental<br />
Activities -<br />
Account Internal Service<br />
Number<br />
Funds<br />
OPERATING REVENUES<br />
Charges for Services 3481 0.00<br />
Charges for Sales 3482 0.00<br />
Premium Revenue 3484 51,264,334.41<br />
Other Operating Revenues 3489 0.00<br />
Total Operating Revenues 51,264,334.41<br />
OPERATING EXPENSES<br />
Salaries 100 0.00<br />
Employee Benefits 200 0.00<br />
Purchased Services 300 5,732,994.65<br />
Energy Services 400 0.00<br />
Materials and Supplies 500 178.07<br />
Capital Outlay 600 0.00<br />
Other Expenses 700 39,055,105.99<br />
Depreciation 780 0.00<br />
Total Operating Expenses 44,788,278.71<br />
Operating Income (Loss) 6,476,055.70<br />
NONOPERATING REVENUES (EXPENSES)<br />
Interest Revenue 3430 122,387.21<br />
Gifts, Grants and Bequests 3440 0.00<br />
Miscellaneous Local Sources 3495 11,247.30<br />
Loss Recoveries 3740 0.00<br />
Gain on Disposition of Assets 3780 0.00<br />
Interest Expense 720 0.00<br />
Miscellaneous Expense 790 0.00<br />
Loss on Disposition of Assets 810 0.00<br />
Total Nonoperating Revenues (Expenses) 133,634.51<br />
Income (Loss) Before Operating Transfers 6,609,690.21<br />
Transfers In 3600 0.00<br />
Transfers Out 9700 0.00<br />
SPECIAL ITEMS<br />
___________________________________________ 0.00<br />
EXTRAORDINARY ITEMS<br />
___________________________________________ 0.00<br />
Change In Net Assets 6,609,690.21<br />
Net Assets - July 1, 2011 2880 15,183,005.89<br />
Adjustment to Net Assets 2896 0.00<br />
Net Assets - June 30, 2012 2780 21,792,696.10<br />
The accompanying notes to financial statements are an integral part of this statement.<br />
ESE 145<br />
205
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
STATEMENT OF CASH FLOWS<br />
PROPRIETARY FUNDS<br />
For the Fiscal Year Ended June 30, 2012<br />
Governmental<br />
Activities -<br />
Internal Service<br />
Funds<br />
CASH FLOWS FROM OPERATING ACTIVITIES<br />
Receipts from customers and users 50,424,084.06<br />
Receipts from interfund services provided 0.00<br />
Payments to suppliers (46,328,900.41)<br />
Payments to employees 0.00<br />
Payments for interfund services used 0.00<br />
Other receipts (payments) 0.00<br />
Net cash provided (used) by operating activities 4,095,183.65<br />
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES<br />
Subsidies from operating grants 0.00<br />
Transfers from other funds 0.00<br />
Transfers to other funds 0.00<br />
Net cash provided (used) by noncapital financing activities 0.00<br />
CASH FLOWS FROM CAPITAL AND RELATED<br />
FINANCING ACTIVITIES<br />
Proceeds from capital debt 0.00<br />
Capital contributions 0.00<br />
Proceeds from disposition of capital assets 0.00<br />
Acquisition and construction of capital assets 0.00<br />
Principal paid on capital debt 0.00<br />
Interest paid on capital debt 0.00<br />
Net cash provided (used) by capital and related financing activities 0.00<br />
CASH FLOWS FROM INVESTING ACTIVITIES<br />
Proceeds from sales and maturities of investments 0.00<br />
Interest and dividends received 101,996.29<br />
Purchase of investments (20,173,098.94)<br />
Net cash provided (used) by investing activities (20,071,102.65)<br />
Net increase (decrease) in cash and cash equivalents (15,975,919.00)<br />
Cash and cash equivalents - July 1, 2011 20,525,961.95<br />
Cash and cash equivalents - June 30, 2012 4,550,042.95<br />
Reconciliation of operating income (loss) to net cash provided<br />
(used) by operating activities:<br />
Operating income (loss) 6,476,055.70<br />
Adjustments to reconcile operating income (loss) to net cash<br />
provided (used) by operating activities:<br />
Depreciation/Amortization expense 0.00<br />
Commodities used from USDA program 0.00<br />
Change in assets and liabilities:<br />
(Increase) decrease in accounts receivable (1,068.90)<br />
(Increase) decrease in interest receivable 0.00<br />
(Increase) decrease in due from reinsurer 0.00<br />
(Increase) decrease in deposits receivable 0.00<br />
(Increase) decrease in due from other funds 0.00<br />
(Increase) decrease in due from other agencies 1,049.45<br />
(Increase) decrease in inventory 0.00<br />
(Increase) decrease in prepaid items (672,381.02)<br />
Increase (decrease) in salaries and benefits payable 0.00<br />
Increase (decrease) in payroll tax liabilities 0.00<br />
Increase (decrease) in accounts payable (467,716.94)<br />
Increase (decrease) in judgments payable 0.00<br />
Increase (decrease) in sales tax payable 0.00<br />
Increase (decrease) in accrued interest payable 0.00<br />
Increase (decrease) in deposits payable 0.00<br />
Increase (decrease) in due to other funds (840,250.35)<br />
Increase (decrease) in due to other agencies 0.00<br />
Increase (decrease) in deferred revenue 0.00<br />
Increase (decrease) in estimated unpaid claims (400,504.29)<br />
Increase (decrease) in estimated liability for claims adjustment expense 0.00<br />
Total adjustments (2,380,872.05)<br />
Net cash provided (used) by operating activities 4,095,183.65<br />
Noncash investing, capital, and financing activities:<br />
Borrowing under capital lease 0.00<br />
Contributions of capital assets 0.00<br />
Purchase of equipment on account 0.00<br />
Capital asset trade-ins 0.00<br />
Net Increase/(Decrease) in the fair value of investments (25,855.98)<br />
Commodities received through USDA program 0.00<br />
The accompanying notes to financial statements are an integral part of this statement.<br />
ESE 145 206
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
STATEMENT OF FIDUCIARY ASSETS AND LIABILITIES<br />
FIDUCIARY FUNDS<br />
June 30, 2012<br />
Total<br />
Agency<br />
Account<br />
Funds<br />
Number<br />
89X<br />
ASSETS<br />
Cash and Cash Equivalents 1110 5,977,346.10<br />
Investments 1160 0.00<br />
Accounts Receivable, Net 1130 73,151.31<br />
Interest Receivable 1170 0.00<br />
Due from Other Funds-Budgetary 1141 17,242.86<br />
Inventory 1150 0.00<br />
Due from Other Agencies 1220 231,328.05<br />
Total Assets 6,299,068.32<br />
LIABILITIES<br />
Salaries, Benefits and Payroll Taxes Payable 2110 2,269.05<br />
Payroll Deductions and Withholdings 2170 7,057.00<br />
Accounts Payable 2120 3,109,706.53<br />
Due to Other Agencies 2230<br />
Due to Other Funds-Budgetary 2161 108,297.54<br />
Internal Accounts Payable 2290 3,071,738.20<br />
Total Liabilities 6,299,068.32<br />
NET ASSETS<br />
Assets Held in Trust for Pension Benefits<br />
Assets Held in Trust for Scholarships and Other Purposes<br />
Total Net Assets<br />
The accompanying notes to financial statements are an integral part of this statement.<br />
ESE 145<br />
207
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS<br />
FIDUCIARY FUNDS<br />
For the Fiscal Year Ended June 30, 2012<br />
Total Total Total<br />
Investment Private-Purpose Pension<br />
Account Trust Funds Trust Funds Trust Funds<br />
Number 84X 85X 87X<br />
ADDITIONS<br />
Contributions:<br />
Employer 0.00 0.00 0.00<br />
Plan Members 0.00 0.00 0.00<br />
Gifts, Grants and Bequests 3440 0.00 0.00 0.00<br />
Investment Earnings:<br />
Interest 3431 0.00 0.00 0.00<br />
Gain on Sale of Investments 3432 0.00 0.00 0.00<br />
Net Increase (Decrease) in the Fair Value of Investments 3433 0.00 0.00 0.00<br />
Total Investment Earnings 0.00 0.00 0.00<br />
Less Investment Expense 0.00 0.00 0.00<br />
Net Investment Earnings 0.00 0.00 0.00<br />
Total Additions 0.00 0.00 0.00<br />
DEDUCTIONS<br />
Salaries 100 0.00 0.00 0.00<br />
Employee Benefits 200 0.00 0.00 0.00<br />
Purchased Services 300 0.00 0.00 0.00<br />
Other Expenses 700 0.00 0.00 0.00<br />
Refunds of Contributions 0.00 0.00 0.00<br />
Administrative Expenses 0.00 0.00 0.00<br />
Total Deductions 0.00 0.00 0.00<br />
Change In Net Assets 0.00 0.00 0.00<br />
Net Assets - July 1, 2011 2885 0.00 0.00 0.00<br />
Net Assets - June 30, 2012 2785 0.00 0.00 0.00<br />
The accompanying notes to financial statements are an integral part of this statement.<br />
ESE 145<br />
208
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF NET ASSETS<br />
MAJOR AND NONMAJOR COMPONENT UNITS<br />
June 30, 2012<br />
Bellalago Flora Ridge Total Nonmajor Total<br />
Account Educational Facilities Educational Facilities Component Component<br />
Number Benefit <strong>District</strong> Benefit <strong>District</strong> Units Units<br />
ASSETS<br />
Cash and Cash Equivalents 1110 3,399,983.00 923,694.00 9,153,706.96 13,477,383.96<br />
Investments 1160 0.00 0.00 0.00 0.00<br />
Taxes Receivable, Net 1120 0.00 0.00 231,328.00 231,328.00<br />
Accounts Receivable, Net 1130 244,305.00 0.00 662,925.00 907,230.00<br />
Interest Receivable 1170 0.00 0.00 0.00 0.00<br />
Due from Reinsurer 1180 0.00 0.00 0.00 0.00<br />
Deposits Receivable 1210 0.00 0.00 52,761.00 52,761.00<br />
Due from Other Agencies 1220 628,521.00 0.00 649,716.00 1,278,237.00<br />
Internal Balances 0.00 0.00 132,860.92 132,860.92<br />
Inventory 1150 0.00 0.00 0.00 0.00<br />
Prepaid Items 1230 0.00 0.00 1,599,980.00 1,599,980.00<br />
Restricted Assets:<br />
Cash with Fiscal Agent 1114 0.00 0.00 2,614,896.00 2,614,896.00<br />
Deferred Charges:<br />
Issuance Costs 480,073.00 362,711.00 742,238.00 1,585,022.00<br />
Noncurrent assets:<br />
Other Post-employment Benefits Obligation (asset) 1410 0.00 0.00 0.00 0.00<br />
Capital Assets:<br />
Land 1310 1,000,000.00 0.00 238,220.00 1,238,220.00<br />
Land Improvements - Nondepreciable 1315 0.00 0.00 0.00 0.00<br />
Construction in Progress 1360 0.00 0.00 0.00 0.00<br />
Improvements Other Than Buildings 1320 459,510.00 0.00 42,568.00 502,078.00<br />
Less Accumulated Depreciation 1329 (101,520.00) 0.00 (24,290.00) (125,810.00)<br />
Buildings and Fixed Equipment 1330 22,284,836.00 0.00 13,921,451.00 36,206,287.00<br />
Less Accumulated Depreciation 1339 (2,954,567.00) 0.00 (2,815,452.00) (5,770,019.00)<br />
Furniture, Fixtures and Equipment 1340 2,270,913.00 0.00 3,293,822.00 5,564,735.00<br />
Less Accumulated Depreciation 1349 (1,970,188.00) 0.00 (2,938,896.00) (4,909,084.00)<br />
Motor Vehicles 1350 0.00 0.00 0.00 0.00<br />
Less Accumulated Depreciation 1359 0.00 0.00 0.00 0.00<br />
Property Under Capital Leases 1370 0.00 0.00 0.00 0.00<br />
Less Accumulated Depreciation 1379 0.00 0.00 0.00 0.00<br />
Audio Visual Materials 1381 0.00 0.00 9,117.00 9,117.00<br />
Less Accumulated Depreciation 1388 0.00 0.00 (9,117.00) (9,117.00)<br />
Computer Software 1382 0.00 0.00 36,765.00 36,765.00<br />
Less Accumulated Amortization 1389 0.00 0.00 (36,844.00) (36,844.00)<br />
Total Capital Assets net of Accum. Dep'n 20,988,984.00 0.00 11,717,344.00 32,706,328.00<br />
Total Assets 25,741,866.00 1,286,405.00 27,557,755.88 54,586,026.88<br />
LIABILITIES AND NET ASSETS<br />
LIABILITIES<br />
Salaries and Wages Payable 2110 0.00 0.00 574,974.27 574,974.27<br />
Payroll Deductions and Withholdings 2170 0.00 0.00 55,574.00 55,574.00<br />
Accounts Payable 2120 20,000.00 20,000.00 1,347,542.53 1,387,542.53<br />
Judgments Payable 2130 0.00 0.00 0.00 0.00<br />
Construction Contracts Payable 2140 0.00 0.00 0.00 0.00<br />
Construction Contracts Retainage Payable 2150 0.00 0.00 0.00 0.00<br />
Due to Fiscal Agent 2240 0.00 0.00 0.00 0.00<br />
Accrued Interest Payable 2210 619,770.00 163,527.00 317,160.00 1,100,457.00<br />
Deposits Payable 2220 0.00 0.00 0.00 0.00<br />
Due to Other Agencies 2230 0.00 0.00 1,951,754.00 1,951,754.00<br />
Sales Tax Payable 2260 0.00 0.00 0.00 0.00<br />
Deferred Revenue 2410 0.00 0.00 0.00 0.00<br />
Estimated Unpaid Claims 2271 0.00 0.00 0.00 0.00<br />
Estimated Liability for Claims Adjustment 2272 0.00 0.00 0.00 0.00<br />
Estimated Liability for Arbitrage Rebate 2280 0.00 0.00 0.00 0.00<br />
Noncurrent Liabilities:<br />
Portion Due Within One Year:<br />
Section 1011.13, F.S., Notes Payable 2250 0.00 0.00 0.00 0.00<br />
Notes Payable 2310 0.00 0.00 0.00 0.00<br />
Obligations Under Capital Leases 2315 0.00 0.00 0.00 0.00<br />
Bonds Payable 2320 560,000.00 35,000.00 435,000.00 1,030,000.00<br />
Liability for Compensated Absences 2330 0.00 0.00 0.00 0.00<br />
Certificates of Participation Payable 2340 0.00 0.00 0.00 0.00<br />
Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 0.00<br />
Other Post-employment Benefits Obligation 2360 0.00 0.00 0.00 0.00<br />
Estimated PECO Advance Payable 2370 0.00 0.00 0.00 0.00<br />
Estimated Liability for Arbitrage Rebate 2280 0.00 0.00 0.00 0.00<br />
Portion Due After One Year:<br />
Notes Payable 2310 0.00 0.00 0.00 0.00<br />
Obligations Under Capital Leases 2315 0.00 0.00 0.00 0.00<br />
Bonds Payable 2320 24,587,296.00 7,338,397.00 14,670,000.00 46,595,693.00<br />
Liability for Compensated Absences 2330 0.00 0.00 0.00 0.00<br />
Certificates of Participation Payable 2340 0.00 0.00 0.00 0.00<br />
Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 0.00<br />
Other Post-employment Benefits Obligation 2360 0.00 0.00 0.00 0.00<br />
Estimated PECO Advance Payable 2370 0.00 0.00 0.00 0.00<br />
Estimated Liability for Arbitrage Rebate 2280 0.00 0.00 0.00 0.00<br />
Total Liabilities 25,787,066.00 7,556,924.00 19,352,004.80 52,695,994.80<br />
NET ASSETS<br />
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)<br />
Restricted For:<br />
Categorical Carryover Programs 2780 0.00 0.00 0.00 0.00<br />
Food Service 2780 0.00 0.00 0.00 0.00<br />
Debt Service 2780 0.00 0.00 2,443,998.00 2,443,998.00<br />
Capital Projects 2780 0.00 0.00 0.00 0.00<br />
Other Purposes 2780 1,597,529.00 0.00 1,578,494.00 3,176,023.00<br />
Unrestricted 2790 0.00 (130,708.00) 6,732,640.08 6,601,932.08<br />
Total Net Assets (45,200.00) (6,270,519.00) 8,205,751.08 1,890,032.08<br />
Total Liabilities and Net Assets 25,741,866.00 1,286,405.00 27,557,755.88 54,586,026.88<br />
The accompanying notes to financial statements are an integral part of this statement.<br />
ESE 145<br />
209
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF ACTIVITIES<br />
MAJOR AND NONMAJOR COMPONENT UNITS<br />
Bellalago Educational Facilities Benefit <strong>District</strong><br />
Net (Expense)<br />
For the Fiscal Year Ended June 30, 2012<br />
Revenue and Changes<br />
Program Revenues<br />
in Net Assets<br />
Operating<br />
Capital<br />
Account Charges for Grants and Grants and Component Unit<br />
FUNCTIONS Number Expenses Services Contributions Contributions Activities<br />
Component Unit Activities:<br />
Instruction 5000 0.00 0.00 0.00 0.00 0.00<br />
Pupil Personnel Services 6100 0.00 0.00 0.00 0.00 0.00<br />
Instructional Media Services 6200 0.00 0.00 0.00 0.00 0.00<br />
Instruction and Curriculum Development Services 6300 0.00 0.00 0.00 0.00 0.00<br />
Instructional Staff Training Services 6400 0.00 0.00 0.00 0.00 0.00<br />
Instructional-Related Technology 6500 0.00 0.00 0.00 0.00 0.00<br />
Board 7100 45,930.00 0.00 0.00 0.00 (45,930.00)<br />
General Administration 7200 0.00 0.00 0.00 0.00 0.00<br />
<strong>School</strong> Administration 7300 0.00 0.00 0.00 0.00 0.00<br />
Facilities Acquisition and Construction 7400 591,456.00 0.00 0.00 0.00 (591,456.00)<br />
Fiscal Services 7500 20,000.00 0.00 0.00 0.00 (20,000.00)<br />
Food Services 7600 0.00 0.00 0.00 0.00 0.00<br />
Central Services 7700 0.00 0.00 0.00 0.00 0.00<br />
Pupil Transportation Services 7800 0.00 0.00 0.00 0.00 0.00<br />
Operation of Plant 7900 0.00 0.00 0.00 0.00 0.00<br />
Maintenance of Plant 8100 0.00 0.00 0.00 0.00 0.00<br />
Administrative Technology Services 8200 0.00 0.00 0.00 0.00 0.00<br />
Community Services 9100 0.00 0.00 0.00 0.00 0.00<br />
Interest on Long-term Debt 9200 1,505,461.00 0.00 0.00 0.00 (1,505,461.00)<br />
Unallocated Depreciation/Amortization Expense* 0.00 0.00<br />
Total Component Unit Activities 2,162,847.00 0.00 0.00 0.00 (2,162,847.00)<br />
*This amount excludes the depreciation/amortization that is included in the direct expenses of the various functions.<br />
General Revenues:<br />
Taxes:<br />
Property Taxes, Levied for Operational Purposes 0.00<br />
Property Taxes, Levied for Debt Service 0.00<br />
Property Taxes, Levied for Capital Projects 0.00<br />
Local Sales Taxes 0.00<br />
Grants and Contributions Not Restricted to Specific Programs 1,431,371.00<br />
Investment Earnings 0.00<br />
Miscellaneous 0.00<br />
Special Items 0.00<br />
Extraordinary Items 0.00<br />
Transfers 0.00<br />
Total General Revenues, Special Items, Extraordinary Items, and Transfers 1,431,371.00<br />
Change in Net Assets (731,476.00)<br />
Net Assets - July 1, 2011 686,276.00<br />
Net Assets - June 30, 2012 (45,200.00)<br />
The accompanying notes to financial statements are an integral part of this statement.<br />
ESE 145<br />
210
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF ACTIVITIES (CONTINUED)<br />
MAJOR AND NONMAJOR COMPONENT UNITS<br />
Flora Ridge Educational Facilities Benefit <strong>District</strong><br />
Net (Expense)<br />
For the Fiscal Year Ended June 30, 2012<br />
Revenue and Changes<br />
Program Revenues<br />
in Net Assets<br />
Operating<br />
Capital<br />
Account Charges for Grants and Grants and Component Unit<br />
FUNCTIONS Number Expenses Services Contributions Contributions Activities<br />
Component Unit Activities:<br />
Instruction 5000 0.00 0.00 0.00 0.00 0.00<br />
Pupil Personnel Services 6100 0.00 0.00 0.00 0.00 0.00<br />
Instructional Media Services 6200 0.00 0.00 0.00 0.00 0.00<br />
Instruction and Curriculum Development Services 6300 0.00 0.00 0.00 0.00 0.00<br />
Instructional Staff Training Services 6400 0.00 0.00 0.00 0.00 0.00<br />
Instructional-Related Technology 6500 0.00 0.00 0.00 0.00 0.00<br />
Board 7100 44,377.00 0.00 0.00 0.00 (44,377.00)<br />
General Administration 7200 0.00 0.00 0.00 0.00 0.00<br />
<strong>School</strong> Administration 7300 0.00 0.00 0.00 0.00 0.00<br />
Facilities Acquisition and Construction 7400 0.00 0.00 0.00 0.00 0.00<br />
Fiscal Services 7500 20,000.00 0.00 0.00 0.00 (20,000.00)<br />
Food Services 7600 0.00 0.00 0.00 0.00 0.00<br />
Central Services 7700 0.00 0.00 0.00 0.00 0.00<br />
Pupil Transportation Services 7800 0.00 0.00 0.00 0.00 0.00<br />
Operation of Plant 7900 0.00 0.00 0.00 0.00 0.00<br />
Maintenance of Plant 8100 0.00 0.00 0.00 0.00 0.00<br />
Administrative Technology Services 8200 0.00 0.00 0.00 0.00 0.00<br />
Community Services 9100 0.00 0.00 0.00 0.00 0.00<br />
Interest on Long-term Debt 9200 393,238.00 0.00 0.00 0.00 (393,238.00)<br />
Unallocated Depreciation/Amortization Expense* 15,508.00 (15,508.00)<br />
Total Component Unit Activities 473,123.00 0.00 0.00 0.00 (473,123.00)<br />
*This amount excludes the depreciation/amortization that is included in the direct expenses of the various functions.<br />
General Revenues:<br />
Taxes:<br />
Property Taxes, Levied for Operational Purposes 0.00<br />
Property Taxes, Levied for Debt Service 0.00<br />
Property Taxes, Levied for Capital Projects 0.00<br />
Local Sales Taxes 0.00<br />
Grants and Contributions Not Restricted to Specific Programs 514,089.00<br />
Investment Earnings 0.00<br />
Miscellaneous 0.00<br />
Special Items 0.00<br />
Extraordinary Items 0.00<br />
Transfers 0.00<br />
Total General Revenues, Special Items, Extraordinary Items, and Transfers 514,089.00<br />
Change in Net Assets 40,966.00<br />
Net Assets - July 1, 2011 (6,311,485.00)<br />
Net Assets - June 30, 2012 (6,270,519.00)<br />
The accompanying notes to financial statements are an integral part of this statement.<br />
ESE 145<br />
211
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF ACTIVITIES (CONTINUED)<br />
MAJOR AND NONMAJOR COMPONENT UNITS<br />
TOTAL NONMAJOR COMPONENT UNITS<br />
Net (Expense)<br />
For the Fiscal Year Ended June 30, 2012<br />
Revenue and Changes<br />
Program Revenues<br />
in Net Assets<br />
Operating<br />
Capital<br />
Account Charges for Grants and Grants and Component Units<br />
FUNCTIONS Number Expenses Services Contributions Contributions Activities<br />
Component Unit Activities:<br />
Instruction 5000 16,268,421.07 0.00 80,469.00 0.00 (16,187,952.07)<br />
Pupil Personnel Services 6100 563,550.00 0.00 0.00 0.00 (563,550.00)<br />
Instructional Media Services 6200 91,313.00 0.00 0.00 0.00 (91,313.00)<br />
Instruction and Curriculum Development Services 6300 0.00 0.00 0.00 0.00 0.00<br />
Instructional Staff Training Services 6400 68,647.00 0.00 0.00 0.00 (68,647.00)<br />
Instructional-Related Technology 6500 82,402.00 0.00 0.00 0.00 (82,402.00)<br />
Board 7100 22,068.00 0.00 0.00 0.00 (22,068.00)<br />
General Administration 7200 5,699,313.16 0.00 0.00 0.00 (5,699,313.16)<br />
<strong>School</strong> Administration 7300 1,804,924.40 0.00 0.00 0.00 (1,804,924.40)<br />
Facilities Acquisition and Construction 7400 3,474,720.72 0.00 529,047.00 0.00 (2,945,673.72)<br />
Fiscal Services 7500 50,110.00 0.00 0.00 0.00 (50,110.00)<br />
Food Services 7600 8,577.00 0.00 0.00 0.00 (8,577.00)<br />
Central Services 7700 10,443.00 0.00 0.00 0.00 (10,443.00)<br />
Pupil Transportation Services 7800 290,346.97 0.00 0.00 0.00 (290,346.97)<br />
Operation of Plant 7900 3,335,971.56 0.00 487,445.00 0.00 (2,848,526.56)<br />
Maintenance of Plant 8100 417,687.00 0.00 0.00 0.00 (417,687.00)<br />
Administrative Technology Services 8200 0.00 0.00 0.00 0.00 0.00<br />
Community Services 9100 40,998.00 102,612.00 3,242,720.00 0.00 3,304,334.00<br />
Interest on Long-term Debt 9200 789,904.38 0.00 0.00 0.00 (789,904.38)<br />
Unallocated Depreciation/Amortization Expense* 0.00 0.00<br />
Total Component Unit Activities 33,019,397.26 102,612.00 4,339,681.00 0.00 (28,577,104.26)<br />
*This amount excludes the depreciation/amortization that is included in the direct expenses of the various functions.<br />
General Revenues:<br />
Taxes:<br />
Property Taxes, Levied for Operational Purposes 0.00<br />
Property Taxes, Levied for Debt Service 0.00<br />
Property Taxes, Levied for Capital Projects 0.00<br />
Local Sales Taxes 0.00<br />
Grants and Contributions Not Restricted to Specific Programs 27,564,964.78<br />
Investment Earnings 0.00<br />
Miscellaneous 505,595.00<br />
Special Items 0.00<br />
Extraordinary Items 0.00<br />
Transfers 0.00<br />
Total General Revenues, Special Items, Extraordinary Items, and Transfers 28,070,559.78<br />
Change in Net Assets (506,544.48)<br />
Net Assets - July 1, 2011 8,712,295.56<br />
Net Assets - June 30, 2012 8,205,751.08<br />
The accompanying notes to financial statements are an integral part of this statement.<br />
ESE 145<br />
212
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF ACTIVITIES (CONTINUED)<br />
MAJOR AND NONMAJOR COMPONENT UNITS<br />
TOTAL COMPONENT UNITS<br />
Net (Expense)<br />
For the Fiscal Year Ended June 30, 2012<br />
Revenue and Changes<br />
Program Revenues<br />
in Net Assets<br />
Operating Capital Total<br />
Account Charges for Grants and Grants and Component Units<br />
FUNCTIONS Number Expenses Services Contributions Contributions Activities<br />
Component Unit Activities:<br />
Instruction 5000 16,268,421.07 0.00 80,469.00 0.00 (16,187,952.07)<br />
Pupil Personnel Services 6100 563,550.00 0.00 0.00 0.00 (563,550.00)<br />
Instructional Media Services 6200 91,313.00 0.00 0.00 0.00 (91,313.00)<br />
Instruction and Curriculum Development Services 6300 0.00 0.00 0.00 0.00 0.00<br />
Instructional Staff Training Services 6400 68,647.00 0.00 0.00 0.00 (68,647.00)<br />
Instructional-Related Technology 6500 82,402.00 0.00 0.00 0.00 (82,402.00)<br />
Board 7100 112,375.00 0.00 0.00 0.00 (112,375.00)<br />
General Administration 7200 5,699,313.16 0.00 0.00 0.00 (5,699,313.16)<br />
<strong>School</strong> Administration 7300 1,804,924.40 0.00 0.00 0.00 (1,804,924.40)<br />
Facilities Acquisition and Construction 7400 4,066,176.72 0.00 529,047.00 0.00 (3,537,129.72)<br />
Fiscal Services 7500 90,110.00 0.00 0.00 0.00 (90,110.00)<br />
Food Services 7600 8,577.00 0.00 0.00 0.00 (8,577.00)<br />
Central Services 7700 10,443.00 0.00 0.00 0.00 (10,443.00)<br />
Pupil Transportation Services 7800 290,346.97 0.00 0.00 0.00 (290,346.97)<br />
Operation of Plant 7900 3,335,971.56 0.00 487,445.00 0.00 (2,848,526.56)<br />
Maintenance of Plant 8100 417,687.00 0.00 0.00 0.00 (417,687.00)<br />
Administrative Technology Services 8200 0.00 0.00 0.00 0.00 0.00<br />
Community Services 9100 40,998.00 102,612.00 3,242,720.00 0.00 3,304,334.00<br />
Interest on Long-term Debt 9200 2,688,603.38 0.00 0.00 0.00 (2,688,603.38)<br />
Unallocated Depreciation/Amortization Expense* 15,508.00 (15,508.00)<br />
Total Component Unit Activities 35,655,367.26 102,612.00 4,339,681.00 0.00 (31,213,074.26)<br />
*This amount excludes the depreciation/amortization that is included in the direct expenses of the various functions.<br />
General Revenues:<br />
Taxes:<br />
Property Taxes, Levied for Operational Purposes 0.00<br />
Property Taxes, Levied for Debt Service 0.00<br />
Property Taxes, Levied for Capital Projects 0.00<br />
Local Sales Taxes 0.00<br />
Grants and Contributions Not Restricted to Specific Programs 29,510,424.78<br />
Investment Earnings 0.00<br />
Miscellaneous 505,595.00<br />
Special Items 0.00<br />
Extraordinary Items 0.00<br />
Transfers 0.00<br />
Total General Revenues, Special Items, Extraordinary Items, and Transfers 30,016,019.78<br />
Change in Net Assets (1,197,054.48)<br />
Net Assets - July 1, 2011 3,087,086.56<br />
Net Assets - June 30, 2012 1,890,032.08<br />
The accompanying notes to financial statements are an integral part of this statement.<br />
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213
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES<br />
‣ Reporting Entity<br />
The <strong>District</strong> <strong>School</strong> Board has direct responsibility for operation, control, and supervision of <strong>District</strong><br />
schools and is considered a primary government for financial reporting. The <strong>Osceola</strong> <strong>County</strong> <strong>School</strong><br />
<strong>District</strong> (<strong>District</strong>) is considered part of the Florida system of public education. The governing body<br />
of the school district is the <strong>Osceola</strong> <strong>County</strong> <strong>District</strong> <strong>School</strong> Board (Board), which is composed of<br />
five elected members. The appointed Superintendent of <strong>School</strong>s is the executive officer of the<br />
<strong>School</strong> Board. Geographic boundaries of the <strong>District</strong> correspond with those of <strong>Osceola</strong> <strong>County</strong>.<br />
Criteria for determining if other entities are potential component units that should be reported within<br />
the <strong>District</strong>'s basic financial statements are identified and described in the Governmental Accounting<br />
Standards Board's (GASB) Codification of Governmental Accounting and Financial Reporting Standards,<br />
Sections 2100 and 2600. The application of these criteria provides for identification of any entities<br />
for which the Board is financially accountable and other organizations for which the nature and<br />
significance of their relationship with the Board are such that exclusion would cause the <strong>District</strong>'s<br />
basic financial statements to be misleading or incomplete. Based on the application of these criteria,<br />
the following component units are included within the reporting entity of the <strong>District</strong>:<br />
Blended Component Units. The <strong>District</strong>’s employee group health and life insurance program,<br />
described in Note 21, is administered through the <strong>Osceola</strong> <strong>County</strong> <strong>District</strong> <strong>School</strong> Board Group<br />
Health and Life Insurance Trust. Assets necessary to fund the program are transferred to the<br />
Trust; however, under the terms of the Trust agreement, the <strong>District</strong> retains control of the assets.<br />
Therefore, the financial activities of the Trust are reported in the <strong>District</strong>’s financial statements.<br />
Separate financial statements for the Trust are not published.<br />
The <strong>Osceola</strong> <strong>School</strong> Board Leasing Corporation, Inc. (Leasing Corporation) was formed to<br />
facilitate financing for the acquisition of facilities and equipment. The governing board of the<br />
Leasing Corporation is the Board. Due to the substantive economic relationship between the<br />
<strong>District</strong> and the Leasing Corporation, the financial activities of the Leasing Corporation are<br />
included in the accompanying basic financial statements. Separate financial statements for the<br />
Leasing Corporation are not published.<br />
Discretely Presented Component Units. The component units’ columns in the government-wide<br />
financial statements include the financial data of the <strong>District</strong>'s other component units as follows:<br />
The Foundation for <strong>Osceola</strong> Education, Inc., is a separate not-for-profit corporation organized<br />
and operated as a direct-support organization under Section 1001.453, Florida Statutes, to<br />
provide charitable and educational aid to the Board, to promote education, and to encourage<br />
research, learning, and dissemination of information. Because of the nature and significance of<br />
its relationship with the <strong>District</strong>, the Foundation is considered a component unit. An annual<br />
audit of the organization’s financial statements is conducted by an independent certified public<br />
accountant and is filed in the <strong>District</strong>’s administrative office.<br />
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The Bellalago Educational Facilities Benefit <strong>District</strong> (Bellalago Benefit <strong>District</strong>) is a separate<br />
district organized pursuant to Chapter 125, Florida Statutes, and Section 1013.355, Florida<br />
Statutes, to provide for the timely construction and maintenance of school facilities. The<br />
Bellalago Benefit <strong>District</strong> is an alternate mechanism that allows for the sharing of educational<br />
facilities costs that are necessary to accommodate new growth and development. The Benefit<br />
<strong>District</strong> has imposed a specific financial burden on the <strong>Osceola</strong> <strong>County</strong> <strong>School</strong> <strong>District</strong> and is<br />
considered fiscally dependent in accordance with the criteria described in Governmental<br />
Accounting Standards Board Statement No. 14, The Financial Reporting Entity. An audit of the<br />
Bellalago Benefit <strong>District</strong>’s annual financial statements is conducted by an independent certified<br />
public accountant and is filed in the <strong>District</strong>’s administrative office.<br />
The Flora Ridge Education Facilities Benefit <strong>District</strong> (Flora Ridge Benefit <strong>District</strong>), was also<br />
organized pursuant to Chapter 125, Florida Statues and Section 1013.355, Florida Statues, to<br />
provide for timely construction and maintenance of school facilities. The Flora Ridge Benefit<br />
<strong>District</strong> is an alternate mechanism that allows for the sharing of educational facilities costs that<br />
are necessary to accommodate new growth and development. The Benefit <strong>District</strong> has imposed<br />
a specific financial burden on the <strong>Osceola</strong> <strong>County</strong> <strong>School</strong> <strong>District</strong> and is considered fiscally<br />
dependant in accordance with the criteria described in Governmental Accounting Standards<br />
Board Statement No. 14, The Financial Reporting Entity. An audit of the Flora Ridge Benefit<br />
<strong>District</strong>’s annual financial statements is conducted by an independent certified public accountant<br />
and is filed in the <strong>District</strong>’s administrative office.<br />
A member of the <strong>Osceola</strong> <strong>County</strong> <strong>School</strong> <strong>District</strong> has been appointed to the board of each<br />
Benefit <strong>District</strong>.<br />
The New Dimensions High <strong>School</strong>, Inc., Four Corners Charter <strong>School</strong>, Inc., and New<br />
Alternative Education High <strong>School</strong> of <strong>Osceola</strong> <strong>County</strong>, Inc., are separate not-for-profit<br />
corporations organized pursuant to Chapter 617, Florida Statutes, the Florida Not for Profit<br />
Corporation Act; and Section 1002.33, Florida Statutes, to enhance the education of those<br />
<strong>Osceola</strong> <strong>County</strong> students attending these schools. The charter schools operate under a charter<br />
approved by their sponsor, the <strong>Osceola</strong> <strong>County</strong> <strong>District</strong> <strong>School</strong> Board. The charter schools are<br />
considered to be component units of the <strong>District</strong> since they are fiscally dependent on the <strong>District</strong><br />
to levy taxes for their support. Audits of the charter schools’ financial statements are conducted<br />
by independent certified public accountants and are filed in the <strong>District</strong>’s administrative office.<br />
‣ Basis of Presentation and Measurement Focus<br />
Government-wide Financial Statements - Government-wide financial statements, i.e, the statement<br />
of net assets and the statement of activities, present information about the <strong>School</strong> <strong>District</strong> as a whole.<br />
These statements include the nonfiduciary financial activity of the primary government and its<br />
component units.<br />
Government-wide financial statements are prepared using the economic resources measurement<br />
focus. The statement of activities presents a comparison between direct expenses and program<br />
revenues for each function or program of the <strong>District</strong>’s governmental activities. Direct expenses are<br />
those that are specifically associated with a service, program, or department and are thereby clearly<br />
identifiable to a particular function. Depreciation expense associated with the <strong>District</strong>’s<br />
transportation department is allocated to the transportation function, while remaining depreciation<br />
expenses are not readily associated with a particular function and are reported as unallocated.<br />
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Program revenues include charges paid by the recipient of the goods or services offered by the<br />
program, and grants and contributions that are restricted to meeting the operational or capital<br />
requirements of a particular program. Revenues that are not classified as program revenues are<br />
presented as general revenues. The comparison of direct expenses with program revenues identifies<br />
the extent to which each governmental function is self-financing or draws from the general revenues<br />
of the <strong>District</strong>.<br />
The effects of inter-fund activity have been eliminated from the government-wide financial<br />
statements. Interfund services provided and used are not eliminated in the process of consolidation.<br />
Fund Financial Statements - Fund financial statements report detailed information about the <strong>District</strong><br />
in the governmental, proprietary, and fiduciary funds. Governmental fund financial statements are<br />
prepared using the current financial resources measurement focus. The focus of governmental fund<br />
financial statements is on major funds rather than reporting funds by type. Each major fund is<br />
reported in a separate column. Nonmajor funds are aggregated and reported in a single column.<br />
Because the focus of governmental fund financial statements differs from the focus of governmentwide<br />
financial statements, a reconciliation is presented with each of the governmental fund financial<br />
statements. Proprietary and fiduciary fund financial statements are prepared using the economic<br />
resources measurement focus.<br />
The <strong>District</strong> reports the following major governmental funds:<br />
• General Fund – to account for all financial resources not required to be accounted for in another<br />
fund, and for certain revenues from the State that are legally restricted to be expended for<br />
specific current operating purposes.<br />
• Special Revenue – Other Federal Programs – to account for funds from the State or Federal<br />
Government which are restricted for Federal programs.<br />
• Special Revenue – ARRA Economic Stimulus Funds - to account for certain Federal grant<br />
program resources related to the American Recovery and Reinvestment Act (ARRA).<br />
• Debt Service – ARRA Economic Stimulus Funds – to account for the accumulation of resources<br />
for, and the payment of, long-term debt principal, interest, and fees related to Qualified <strong>School</strong><br />
Construction Bonds.<br />
• Capital Projects – Other Fund – to account for other miscellaneous funds from various sources<br />
which are restricted for capital outlay purposes.<br />
• Capital Projects – ARRA Economic Stimulus Funds – to account for ARRA Federal grant<br />
resources to be used for educational capital outlay needs.<br />
Additionally, the <strong>District</strong> reports the following proprietary and fiduciary fund types:<br />
• Internal Service Funds – to account for the <strong>District</strong>'s individual self-insurance programs.<br />
• Agency Funds – to account for resources of the school internal funds which are used to<br />
administer moneys collected at the several schools in connection with school, student athletic,<br />
class, and club activities, and to account for the various resources of the Educational Facilities<br />
Benefit <strong>District</strong> accounted for by the <strong>District</strong>.<br />
‣<br />
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Basis of Accounting<br />
Basis of accounting refers to when revenues and expenditures, or expenses, are recognized in the<br />
accounts and reported in the financial statements. Basis of accounting relates to the timing of the<br />
measurements made, regardless of the measurement focus applied.<br />
Government-wide financial statements are prepared using the accrual basis of accounting, as are the<br />
proprietary funds and fiduciary funds financial statements. Revenues are recognized when earned<br />
and expenses are recognized when a liability is incurred, regardless of the timing of the related cash<br />
flows. Property taxes are recognized in the year for which they are levied. Revenues from grants,<br />
entitlements, and donations are recognized in the fiscal year in which all eligibility requirements<br />
imposed by the provider have been satisfied.<br />
Governmental fund financial statements are prepared using the modified accrual basis of accounting.<br />
Revenues, except for certain grant revenues, are recognized when they become measurable and<br />
available. Revenues are considered to be available when they are collectible within the current period<br />
or soon enough thereafter to pay liabilities of the current period. The <strong>District</strong> considers revenues to<br />
be available if they are collected within 60 days of the end of the current fiscal year. When grant<br />
terms provide that the expenditure of resources is the prime factor for determining eligibility for<br />
Federal, State, and other grant resources, revenue is recognized at the time the expenditure is made.<br />
Under the modified accrual basis of accounting, expenditures are generally recognized when the<br />
related fund liability is incurred, except for principal and interest on long-term debt, claims and<br />
judgments, other postemployment benefits, and compensated absences, which are recognized when<br />
due. Allocations of cost, such as depreciation, are not recognized in governmental funds.<br />
Proprietary Funds are accounted for as proprietary activities under standards issued by the Financial<br />
Accounting Standards Board through November 1989 and applicable standards issued by the<br />
Governmental Accounting Standards Board. Proprietary funds distinguish operating revenues and<br />
expenses from nonoperating items. Operating revenues and expenses generally result from<br />
providing services and producing and <strong>del</strong>ivering goods in connection with the proprietary funds’<br />
principal ongoing operations. The principal operating revenues of the <strong>District</strong>’s internal service<br />
funds are charges for employee health insurance premiums and general and automobile liability<br />
insurance premiums. Operating expenses include insurance claims and excess coverage premiums.<br />
All revenues and expenses not meeting this definition are reported as nonoperating revenues and<br />
expenses.<br />
When both restricted and unrestricted resources are available for use, it is the <strong>District</strong>’s policy to use<br />
restricted resources first, then unrestricted resources as they are needed. When both assigned and<br />
unassigned resources are available for use, it is the <strong>District</strong>’s policy to use assigned resources first,<br />
then unassigned resources as they are needed.<br />
The charter schools, the Foundation for <strong>Osceola</strong> Education, Inc., and the Benefit <strong>District</strong>s, are<br />
accounted for as governmental organizations and follow the same accounting mo<strong>del</strong> as the <strong>District</strong>’s<br />
governmental activities.<br />
‣ Deposits and Investments<br />
The <strong>District</strong>’s cash and cash equivalents are considered to be cash on hand, cash with fiscal agent,<br />
demand deposits, and short-term, highly liquid investments with original maturities of three months<br />
or less. Investments classified as cash equivalents include money market funds and amounts placed<br />
with the State Board of Administration (SBA) in Florida PRIME, formerly known as the Local<br />
Government Surplus Trust Fund Investment Pool.<br />
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Cash deposits are held by banks qualified as public depositories under Florida law. All deposits are<br />
insured by Federal depository insurance, up to specified limits, or collateralized with securities held in<br />
Florida's multiple financial institution collateral pool as required by Chapter 280, Florida Statutes.<br />
Investments consist of amounts placed in SBA Debt Service accounts for investment of debt service<br />
moneys, and amounts placed with the SBA for participation in Florida PRIME and Fund B Surplus<br />
Funds Trust Fund (Fund B) investment pools created by Sections 218.405 and 218.417, Florida<br />
Statutes, and those made locally. The investment pools operate under investment gui<strong>del</strong>ines<br />
established by Section 215.47, Florida Statutes.<br />
The <strong>District</strong>’s investments in Florida PRIME, which SBA indicates is a Securities and Exchange<br />
Commission Rule 2a7-like external investment pool, as of June 30, 2012, are similar to money market<br />
funds in which shares are owned in the fund rather than the underlying investments. These<br />
investments are reported at fair value, which is amortized cost.<br />
The <strong>District</strong>’s investments in Fund B are accounted for as a fluctuating net asset value pool, with a<br />
fair value factor of 0.83481105 at June 30, 2012. Fund B is not subject to participant withdrawal<br />
requests. Distributions from Fund B, as determined by SBA, are effected by transferring eligible cash<br />
or securities to Florida PRIME, consistent with the pro rata allocation of pool shareholders of record<br />
at the creation date of Fund B. One hundred percent of such distributions from Fund B are<br />
available as liquid balance within Florida PRIME.<br />
Investments made locally consist of money market funds and nonnegotiable certificates of deposit<br />
and are reported at fair value. Types and amounts of investments held at fiscal year-end are<br />
described in a subsequent note on investments.<br />
‣ Inventories<br />
Inventories consist of expendable supplies held for consumption in the course of <strong>District</strong> operations.<br />
Inventories held at the maintenance department, central warehouse and for the <strong>District</strong>’s food<br />
service program are stated at cost valued on a weighted-average basis, except that United States<br />
Department of Agriculture surplus commodities are stated at their fair value as determined at the<br />
time of donation to the <strong>District</strong>'s food service program by the Florida Department of Agriculture<br />
and Consumer Services, Bureau of Food Distribution. Transportation inventories are stated at cost<br />
based on last invoice, which approximates the first-in, first-out basis. The costs of inventories are<br />
recorded as expenditures when used rather than purchased.<br />
‣ Capital Assets<br />
Expenditures for capital assets acquired or constructed for general <strong>District</strong> purposes are reported in<br />
the governmental fund that financed the acquisition or construction. The capital assets so acquired<br />
are reported at cost in the government-wide statement of net assets but are not reported in the<br />
governmental fund financial statements. Capital assets are defined by the <strong>District</strong> as those costing<br />
more than $1,000 for tangible personal property and $25,000 for real property. Such assets are<br />
recorded at historical cost or estimated historical cost if purchased or constructed. Donated assets<br />
are recorded at fair value at the date of donation.<br />
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Capital assets are depreciated using the straight-line method over the following estimated useful lives:<br />
Description<br />
Improvements Other than Buildings<br />
Buildings, Fixed Equipment, and Educational Facilities Benefit <strong>District</strong><br />
Furniture, Fixtures, and Equipment<br />
Motor Vehicles<br />
Audio Visual Materials and Computer Software<br />
Estimated Lives<br />
8 - 40 years<br />
10 - 50 years<br />
3 - 15 years<br />
5 - 10 years<br />
3 - 5 years<br />
Current-year information relative to changes in capital assets is described in a subsequent note.<br />
‣ Long-Term Liabilities<br />
Long-term obligations that will be financed from resources to be received in the future by<br />
governmental funds are reported as liabilities in the government-wide statement of net assets. Bond<br />
premiums and discounts, as well as issuance costs, are deferred and amortized over the life of the<br />
bonds using the effective interest method. Bonds payable are reported net of the applicable bond<br />
premium or discount.<br />
In the governmental fund financial statements, bonds and other long-term obligations are not<br />
recognized as liabilities until due. Governmental fund types recognize bond premiums and<br />
discounts, as well as bond issuance costs, during the current period. The face amount of debt issued<br />
is reported as other financing sources, while discounts on debt issuances are reported as other<br />
financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are<br />
reported as debt service expenditures.<br />
In the government-wide financial statements, compensated absences (i.e., paid absences for employee<br />
vacation leave and sick leave) are accrued as liabilities to the extent that it is probable that the<br />
benefits will result in termination payments. A liability for these amounts is reported in the<br />
governmental fund financial statements only if it has matured, such as for occurrences of employee<br />
resignations and retirements.<br />
Changes in long-term liabilities for the current year are reported in a subsequent note.<br />
‣ State Revenue Sources<br />
Significant revenues from State sources for current operations include the Florida Education Finance<br />
Program administered by the Florida Department of Education (Department) under the provisions<br />
of Section 1011.62, Florida Statutes. In accordance with this law, the <strong>District</strong> determines and reports<br />
the number of full-time equivalent (FTE) students and related data to the Department. The<br />
Department performs certain edit checks on the reported number of FTE and related data, and<br />
calculates the allocation of funds to the <strong>District</strong>. The <strong>District</strong> is permitted to amend its original<br />
reporting for a period of five months following the date of the original reporting. Such amendments<br />
may impact funding allocations for subsequent years. The Department may also adjust subsequent<br />
fiscal period allocations based upon an audit of the <strong>District</strong>'s compliance in determining and<br />
reporting FTE and related data. Normally, such adjustments are treated as reductions or additions of<br />
revenue in the year when the adjustments are made.<br />
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The State provides financial assistance to administer certain educational programs. State Board of<br />
Education rules require that revenue earmarked for certain programs be expended only for the<br />
program for which the money is provided, and require that the money not expended as of the close<br />
of the fiscal year be carried forward into the following year to be expended for the same educational<br />
programs. The Department generally requires that these educational program revenues be accounted<br />
for in the General Fund. A portion of the fund balance of the General Fund is restricted in the<br />
governmental fund financial statements for the unencumbered balance of categorical and earmarked<br />
educational program resources.<br />
The State allocates gross receipts taxes, generally known as Public Education Capital Outlay money,<br />
to the <strong>District</strong> on an annual basis. The <strong>District</strong> also received an allocation under the Classrooms for<br />
KidsProgram. The <strong>District</strong> is authorized to expend these funds only upon applying for and receiving<br />
an encumbrance authorization from the Department.<br />
A schedule of revenue from State sources for the current year is presented in a subsequent note.<br />
‣ <strong>District</strong> Property Taxes<br />
The <strong>School</strong> Board is authorized by State law to levy property taxes for district school operations,<br />
capital improvements, and debt service.<br />
Property taxes consist of ad valorem taxes on real and personal property within the <strong>District</strong>.<br />
Property values are determined by the <strong>Osceola</strong> <strong>County</strong> Property Appraiser, and property taxes are<br />
collected by the <strong>Osceola</strong> <strong>County</strong> Tax Collector.<br />
The <strong>School</strong> Board adopted the 2011 tax levy on September 6, 2011. Tax bills are mailed in October<br />
and taxes are payable between November 1 of the year assessed and March 31 of the following year<br />
at discounts of up to 4 percent for early payment.<br />
Taxes become a lien on the property on January 1, and are <strong>del</strong>inquent on April 1 of the year<br />
following the year of assessment. State law provides for enforcement of collection of personal<br />
property taxes by seizure of the property to satisfy unpaid taxes, and for enforcement of collection of<br />
real property taxes by the sale of interest-bearing tax certificates to satisfy unpaid taxes. The<br />
procedures result in the collection of essentially all taxes prior to June 30 of the year following the<br />
year of assessment.<br />
Property tax revenues are recognized in the government-wide financial statements when the Board<br />
adopts the tax levy. Property tax revenues are recognized in the governmental fund financial<br />
statements when taxes are received by the <strong>District</strong>, except that revenue is accrued for taxes collected<br />
by the <strong>Osceola</strong> <strong>County</strong> Tax Collector at fiscal year-end but not yet remitted to the <strong>District</strong>.<br />
Millages and taxes levied for the current year are presented in a subsequent note.<br />
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220
‣ Educational Impact Fees<br />
<strong>Osceola</strong> <strong>County</strong> imposes an educational impact fee based on an ordinance adopted by the <strong>County</strong><br />
Commission in 1992. This ordinance has been amended from time to time, most recently in August<br />
2010, when Ordinance No. 10-11 established the revised rates to be collected. The educational<br />
impact fee is collected for all new residential construction within the <strong>County</strong>. The fees are collected<br />
by the <strong>County</strong> and each municipality within the <strong>County</strong> based on an interlocal agreement. The fees<br />
can only be used for capital expenditures directly affected by new residential growth. Educational<br />
impact fee revenues are recognized similar to that for property taxes, but are reported as program<br />
revenue in the government-wide financial statements. Educational impact fee credits granted in<br />
exchange for land are shown in the government-wide financial statements as unearned revenue until<br />
the credits are used, at which time the revenues are recognized.<br />
‣ Federal Revenue Sources<br />
The <strong>District</strong> receives Federal awards for the enhancement of various educational programs. Federal<br />
awards are generally received based on applications submitted to, and approved by, various granting<br />
agencies. For Federal awards in which a claim to these grant proceeds is based on incurring eligible<br />
expenditures, revenue is recognized to the extent that eligible expenditures have been incurred.<br />
2. BUDGETARY COMPLIANCE AND ACCOUNTABILITY<br />
The Board follows procedures established by State statutes and State Board of Education rules in<br />
establishing budget balances for governmental funds, as described below:<br />
‣ Budgets are prepared, public hearings are held, and original budgets are adopted annually for all<br />
governmental fund types in accordance with procedures and time intervals prescribed by law and<br />
State Board of Education rules.<br />
‣ Appropriations are controlled at the object level (e.g., salaries, purchased services, and capital outlay)<br />
within each activity (e.g., instruction, pupil personnel services, and school administration) and may be<br />
amended by resolution at any <strong>School</strong> Board meeting prior to the due date for the annual financial<br />
report.<br />
‣ Budgets are prepared using the same modified accrual basis as is used to account for governmental<br />
funds.<br />
‣ Budgetary information is integrated into the accounting system and, to facilitate budget control,<br />
budget balances are encumbered when purchase orders are issued. Appropriations lapse at fiscal<br />
year-end and encumbrances outstanding are honored from the subsequent year's appropriations.<br />
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221
3. INVESTMENTS<br />
As of June 30, 2012, the <strong>District</strong> has the following investments and maturities:<br />
Investment Maturities Fair Value<br />
State Board of Administration (SBA):<br />
Florida PRIME (1) 38 Day Average $ 2,238,923<br />
Fund B Surplus Funds Trust Fund (Fund B)(2) 5.73 Year Average 983,117<br />
Debt Service Accounts 6 Months 285,075<br />
PFM Funds Money Market Fund (1) 47 Day Average 8,233,551<br />
First American Money Market Fund (1)(3) 38 Day Average 78<br />
Florida Education Investment Trust Fund (1) 7 Day Average 24,063,557<br />
US Treasury Bonds 1.85 Year Average 28,189,022<br />
Federal Agency Bonds 1.85 Year Average 56,008,457<br />
Certificate of Deposit 1 Year Average 20,000,000<br />
Certificate of Deposit (1) 90 Day Average 25,026,250<br />
Total Investments $ 165,028,030<br />
Notes:<br />
(1) Investments classified as cash equivalents<br />
(2) Includes $87,905, which is being held under a trust agreement in connection with the<br />
Certificates of Participation, Series 2002A.<br />
(3) Amount is being held under trust agreements in connection with various Certificate of<br />
Participation issues.<br />
Interest Rate Risk<br />
‣ The <strong>District</strong>’s investment policy limits investments to a maximum of five years and the investment of<br />
current operating funds to no longer than two years.<br />
‣ Florida PRIME had a weighted average days to maturity (WAM) of 38 days at June 30, 2012. A<br />
portfolio’s WAM reflects the average maturity in days based on final maturity or reset date, in the<br />
case of floating rate instruments. WAM measures the sensitivity of the portfolio to interest rate<br />
changes. Fund B had a weighted average life (WAL) of 5.73 years. A portfolio’s WAL is the dollar<br />
weighted average length of time until securities held reach maturity. WAL, which also measures the<br />
sensitivity of the portfolio to interest rate changes, is based on legal final maturity dates for Fund B as<br />
of June 30, 2012. However, because Fund B consists of restructured or defaulted securities there is<br />
considerable uncertainty regarding the WAL.<br />
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Credit Risk<br />
‣ The <strong>District</strong>’s investment policy allows for investments in certificates of deposit, time deposits,<br />
securities of the United States Government, other forms of authorized investments described in the<br />
Florida Statutes, and money market funds that are rated “AAAf”, “AAm” or “AAm-G” or better by<br />
Standard & Poor’s, or the equivalent by another rating agency.<br />
‣ The <strong>District</strong>’s investments in SBA Debt Service accounts are to provide for debt service payments on<br />
bond debt issued by the State Board of Education for the benefit of the <strong>District</strong>. The <strong>District</strong> relies<br />
on policies developed by SBA for managing interest rate risk and credit risk for this account.<br />
‣ As of June 30, 2012, the <strong>District</strong>’s investments in Florida PRIME and the Florida Education<br />
Investment Trust Fund are rated “AAAm” by Standard & Poor’s. All other rated investments were<br />
rated AA+ by Standard & Poor’s. Fund B is unrated.<br />
Concentration of Credit Risk<br />
‣ The <strong>District</strong>’s investment policy limits the amounts the <strong>District</strong> may invest in any one issuer. This<br />
policy is in effect for funds related to the issuance of debt where there are other existing policies or<br />
indentures in effect for such funds.<br />
4. RECEIVABLES<br />
The majority of receivables are due from other agencies. These receivables and the remaining accounts<br />
receivable are considered to be fully collectible. As such, no allowance for uncollectible accounts receivable<br />
is accrued.<br />
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223
5. CHANGES IN CAPITAL ASSETS<br />
Changes in capital assets are presented in the table below.<br />
Balance Balance<br />
6/30/2011 Additions Deletions 6/30/2012<br />
GOVERNMENTAL ACTIVITIES<br />
Capital Assets Not Being Depreciated:<br />
Land & Improvements $ 49,997,414 $ 26,470 $ - $ 50,023,884<br />
Construction in Progress 106,146,043 36,618,163 31,326,423 111,437,783<br />
Total Capital Assets Not Being Depreciated 156,143,457 36,644,633 31,326,423 161,461,667<br />
Capital Assets Being Depreciated:<br />
Improvements Other Than Buildings 31,852,926 2,381,574 - 34,234,500<br />
Buildings and Fixed Equipment 787,577,196 28,944,850 - 816,522,046<br />
Furniture, Fixtures, and Equipment 57,635,794 4,116,185 1,935,413 59,816,566<br />
Investment in Educational Facilities Benefit<br />
<strong>District</strong> 8,255,001 - - 8,255,001<br />
Motor Vehicles 35,134,575 1,227,356 447,941 35,913,990<br />
Audio-Visual Materials 64,560 - - 64,560<br />
Computer Software 6,455,343 161,863 16,312 6,600,894<br />
Total Capital Assets Being Depreciated 926,975,395 36,831,828 2,399,666 961,407,557<br />
Less Accumulated Depreciation for:<br />
Improvements Other Than Buildings 16,852,899 1,763,138 - 18,616,037<br />
Buildings and Fixed Equipment 218,950,300 24,135,922 - 243,086,222<br />
Furniture, Fixtures, and Equipment 39,451,700 5,925,082 1,739,720 43,637,062<br />
Investment in Educational Facilities Benefit<br />
<strong>District</strong> 1,829,982 149,130 - 1,979,112<br />
Motor Vehicles 21,133,518 2,938,422 447,941 23,623,999<br />
Audio-Visual Materials 45,757 6,119 - 51,876<br />
Computer Software 5,823,721 282,266 16,216 6,089,771<br />
Total Accumulated Depreciation 304,087,877 35,200,079 2,203,877 337,084,079<br />
Total Capital Assets Being Depreciated, Net 622,887,518 1,631,749 195,789 624,323,478<br />
Governmental Activities Capital Assets, Net $ 779,030,975 $ 38,276,382 $ 31,522,212 $ 785,785,145<br />
Depreciation expense was charged to functions as follows:<br />
Function<br />
Amount<br />
GOVERNMENTAL ACTIVITIES<br />
Pupil Transportation Services $ 3,138,495<br />
Unallocated 32,061,584<br />
Total Depreciation Expense - Governmental Activities $ 35,200,079<br />
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6. INSTALLMENT-PURCHASES PAYABLE<br />
The classes and amounts of property acquired under installment-purchase agreements are as follows:<br />
Asset Balance<br />
<strong>District</strong>wide Energy Contract 2,371,566<br />
Total $ 2,371,566<br />
Future minimum installment-purchase payments and the present value of the minimum installment-purchase<br />
payments as of June 30 are as follows:<br />
Installment-Purchases Payable<br />
Fiscal Year Ending June 30 Total Principal Interest<br />
2013 $ 262,065 $ 250,366 $ 11,699<br />
2014 94,677 93,280 1,397<br />
Total $ 356,742 $ 343,646 $ 13,096<br />
The stated and imputed interest rates range from 3.96 to 4.67 percent.<br />
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7. NOTES PAYABLE<br />
Notes payable are comprised of the following:<br />
Balance at<br />
<strong>School</strong> <strong>District</strong> of Indian River <strong>County</strong>, Florida 6/30/2012<br />
Pursuant to Section 1013.68(6), Florida Statutes, the Board entered into an interlocal<br />
agreement in which the Board received $9,308,048 in Classrooms First Funds<br />
allocated to Indian River <strong>County</strong> <strong>District</strong> <strong>School</strong> Board by the State of Florida. In<br />
return, the Board agreed to pay Indian River <strong>County</strong> <strong>District</strong> <strong>School</strong> Board the<br />
Classrooms First Funds it would have otherwise received from the State. The<br />
effective interest rate on the loan is 5.776 percent. Proceeds were used as capital<br />
funding for new school construction. The Board's intent is to repay the loan and<br />
related interest in 15 annual installments of $897,039 through August 1, 2016. $ 3,801,759<br />
<strong>School</strong> <strong>District</strong> of Collier <strong>County</strong>, Florida<br />
Pursuant to Section 1013.68(6), Florida Statutes, the Board entered into an interlocal<br />
agreement in which the Board received $29,176,952 in Classrooms First<br />
Funds allocated to Collier <strong>County</strong> <strong>District</strong> <strong>School</strong> Board by the State of Florida. In<br />
return, the Board agreed to pay Collier <strong>County</strong> <strong>District</strong> <strong>School</strong> Board the<br />
Classrooms First Funds it would have otherwise received from the State. The<br />
effective interest rate on the loan is 5.26 percent. Proceeds were used as capital<br />
funding for new school construction. The Board's intent is to repay the loan and<br />
related interest in 105 installments of $401,693, seven per year, through May 31,<br />
2017. 12,243,206<br />
Total Notes Payable $ 16,044,965<br />
Amounts payable for the planned extended repayment of the Section 1013.68, Florida Statutes, interlocal<br />
agreements are as follows:<br />
Fiscal Year<br />
Ending June 30 Total Principal Interest<br />
2013 $ 3,708,892 $ 2,881,673 $ 827,219<br />
2014 3,708,892 3,036,746 672,146<br />
2015 3,708,892 3,200,178 508,714<br />
2016 3,708,892 3,372,420 336,472<br />
2017 3,708,894 3,553,950 154,944<br />
Total $ 18,544,462 $ 16,044,967 $ 2,499,495<br />
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8. EDUCATIONAL FACILITIES BENEFIT DISTRICT AGREEMENT PAYABLE<br />
Pursuant to Section 1013.355, Florida Statutes, the <strong>District</strong> entered into an interlocal agreement with<br />
<strong>Osceola</strong> <strong>County</strong>, Florida, dated September 15, 2003, authorizing the creation of the Bellalago Educational<br />
Facilities Benefit <strong>District</strong> (Benefit <strong>District</strong>). The purpose of the Benefit <strong>District</strong> is to finance the<br />
construction of school facilities using a combination of sources, including impact fees, non-ad valorem<br />
assessments from homeowners, charter capital, and payments from the <strong>District</strong>. The <strong>District</strong> also entered<br />
into a charter contract on April 6, 2004, with the Foundation for <strong>Osceola</strong> Education, Inc. (Foundation),<br />
creating Bellalago Charter <strong>School</strong>. The Foundation entered into an interlocal agreement with the Benefit<br />
<strong>District</strong> under which it agreed to pay to the Benefit <strong>District</strong> any charter capital received in exchange for use<br />
of the school facilities. On December 16, 2003, the <strong>District</strong> entered into an interlocal funding agreement<br />
with the Benefit <strong>District</strong> and Avatar Properties, Inc., to formalize the obligations of the parties. Under the<br />
terms of this agreement, the <strong>District</strong> is obligated to pay the portion of debt service on bonds issued by the<br />
Benefit <strong>District</strong> not otherwise funded by impact fees, non-ad valorem assessments, and charter capital.<br />
Phase I of the construction was funded through bonds issued by the Benefit <strong>District</strong> at a rate of 6.05<br />
percent. Phase II of the construction was funded by issuing a second series of bonds by the Benefit <strong>District</strong><br />
at a rate of 5.83 percent.<br />
Estimated amounts payable for the Benefit <strong>District</strong> agreement are as follows:<br />
Fiscal Year<br />
Ending June 30 Total Principal Interest<br />
2013 777,960 372,526 405,434<br />
2014 763,427 374,153 389,274<br />
2015 756,634 383,590 373,044<br />
2016 742,431 386,028 356,403<br />
2017 730,814 391,156 339,658<br />
2018-2022 3,480,263 2,042,083 1,438,180<br />
2023-2027 3,144,366 2,159,393 984,973<br />
2028-2032 2,786,623 2,280,521 506,102<br />
2033-2035 1,019,934 956,665 63,269<br />
Total $ 14,202,452 $ 9,346,115 $ 4,856,337<br />
The amounts that may be required from the <strong>District</strong> in the future are dependent on the amount of charter<br />
capital received which is dependent on enrollment at the school and the level of funding appropriated<br />
annually by the Legislature.<br />
227
9. CERTIFICATES OF PARTICIPATION<br />
Certificates of Participation at June 30, 2012, are as follows:<br />
Series Amount Interest Lease Term Original<br />
Outstanding Rate Maturity Amount<br />
2004 COPS, Series A 50,710,000 3.0 - 5.0 2028 63,245,000<br />
2004 COPS, Series B and C, Refunding 11,085,000 3.0 - 5.0 2019 18,850,000<br />
2005 COPS Refunding 10,880,000 3.25 - 4.5 2025 12,095,000<br />
2007 COPS, Series A and B Refunding 61,595,000 3.625 - 4.5 2027 62,755,000<br />
2009 COPS Refunding 28,350,000 3.0 - 5.0 2024 35,165,000<br />
2010 COPS, Series A (QSCB) 40,500,000 6.658 (1) 2027 40,500,000<br />
Total 203,120,000<br />
Plus Unamortized Premium 1,326,154<br />
Less: Deferred Amount on Refunding Debt (5,070,517)<br />
Total Certificates of Participation $ 199,375,637<br />
Note (1): The Series 2010A Lease is designated as a "qualified school construction bond" as defined in Section 54F of the Internal<br />
Revenue Code, and pursuant to Section 6431 of the Code, the <strong>School</strong> Board has elected to receive federal subsidy payments on<br />
each interest payment date for the Series 2010A Certificates in an amount equal to the lesser of the amount of interest payable with<br />
respect to the Series 2010A Certificates on such date or the amount of interest which would have been payable with respect to the<br />
Series 2010A Certificates if the interest were determined at the applicable tax credit rate for the Series 2010A Certificates pursuant<br />
to Section 54A(b)(3) of the Code.<br />
The <strong>District</strong> entered into a master financing arrangement on April 1, 1992, which arrangement was<br />
characterized as a lease-purchase agreement, with the <strong>Osceola</strong> <strong>School</strong> Board Leasing Corporation, Inc.,<br />
whereby the <strong>District</strong> secured financing of various educational facilities. The financings were accomplished<br />
through the issuance of Certificates of Participation to be repaid from the proceeds of rents paid by the<br />
<strong>District</strong>.<br />
As a condition of the financing arrangement, the <strong>District</strong> has given ground leases on <strong>District</strong> properties to<br />
the <strong>Osceola</strong> <strong>School</strong> Board Leasing Corporation, Inc., with a rental fee of $1 per year. The properties<br />
covered by the ground leases are, together with the improvements constructed thereon from the financing<br />
proceeds, leased back to the <strong>District</strong>. If the <strong>District</strong> fails to renew the leases and to provide for the rent<br />
payments through to term, the <strong>District</strong> may be required to surrender the sites included under the various<br />
Ground Lease Agreements for the benefit of the securers of the Certificates for a period of time specified by<br />
the arrangement as follows:<br />
228
Certificates<br />
Lease Term<br />
Series 2004A Earlier of date paid in full or June 30, 2028<br />
Series 2004 B and C Earlier of date paid in full or June 30, 2019<br />
Series 2005 Earlier of date paid in full or June 30, 2034<br />
Series 2007 Earlier of date paid in full or June 30, 2027<br />
Series 2009 Earlier of date paid in full or June 30, 2024<br />
Series 2010 Earlier of date paid in full or April 30, 2032<br />
The <strong>District</strong> properties included in the ground leases under this arrangement include the following:<br />
Series 2004A, B, and C, Refunding<br />
Series 2005, Refunding<br />
Series 2007, Refunding<br />
Series 2009, Refunding<br />
Series 2010<br />
Poinciana High <strong>School</strong> (correct defects/deficiencies to original<br />
construction), Kissimmee Elementary <strong>School</strong>, Liberty High<br />
<strong>School</strong>, and Chestnut Elementary <strong>School</strong><br />
Four Corners Charter <strong>School</strong><br />
Celebration High <strong>School</strong>, Poinciana High <strong>School</strong> Auditorium, and<br />
the <strong>Osceola</strong> <strong>County</strong> <strong>School</strong> for the Arts<br />
Poinciana High <strong>School</strong> (correct defects/deficiencies to original<br />
construction), Horizon Middle <strong>School</strong>, <strong>Osceola</strong> High <strong>School</strong><br />
Classroom Addition and Labs, and Kissimmee Elementary<br />
<strong>School</strong><br />
<strong>Osceola</strong> High <strong>School</strong> Renovations, Thacker Avenue Elementary<br />
<strong>School</strong> Renovations, and Highlands Elementary <strong>School</strong><br />
Renovations<br />
The lease payments are payable by the <strong>District</strong>, semiannually, on June 1 and December 1 for Series 2004,<br />
2007, and 2009; February 1 and August 1 for Series 2005; and a bullet maturity due on April 1, 2027 for<br />
Series 2010. The following is a schedule by years of future minimum lease payments under the lease<br />
agreements together with the present value of minimum lease payments as of June 30:<br />
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Fiscal Year Ending June 30 Total Principal Interest<br />
2013 17,262,588 7,460,000 9,802,588<br />
2014 17,266,731 7,720,000 9,546,731<br />
2015 17,267,575 8,045,000 9,222,575<br />
2016 17,259,150 8,355,000 8,904,150<br />
2017 17,265,325 8,740,000 8,525,325<br />
2018-2022 86,302,705 49,715,000 36,587,705<br />
2022-2027 124,622,888 100,185,000 24,437,888<br />
2028 13,503,737 12,900,000 603,737<br />
Total Minimum Lease Payments $ 310,750,699 203,120,000 $ 107,630,699<br />
Plus: Unamortized Premium 1,326,154<br />
Less: Deferred Amount on Refunding Debt (5,070,517)<br />
Total Certificates of Participation $ 199,375,637<br />
QUALIFIED SCHOOL CONSTRUCTION BONDS<br />
The <strong>District</strong> issued Certificates of Participation (COPs) dated April 29, 2010, under the Qualified <strong>School</strong><br />
Construction Bond (QSCB) Program pursuant to Section 54F of the United States Internal Revenue Code<br />
of 1986 as amended (the Code). The QSCB Program provides for an issuer interest rate subsidy on certain<br />
bonds or COPs. The <strong>School</strong> <strong>District</strong> of <strong>Osceola</strong> <strong>County</strong> received an approved allocation of funds from the<br />
Florida Department of Education sufficient for the designation of the Series 2010A COP as a QSCB under<br />
the Code. Pursuant to Section 6431 of the Code, the <strong>District</strong> has elected to receive Federal subsidy<br />
payments (the Issuer Subsidy) from the United States Treasury on each interest payment date for the 2010A<br />
Certificates in an amount equal to the lesser of the amount of interest payable with respect to the Series<br />
2010A Certificates if the interest were determined at the applicable tax credit rate pursuant to Section<br />
54A(b)(3) of the Code. The tax credit rate which would have been applicable to the Series 2010A<br />
Certificates is 5.80 percent.<br />
The Series 2010A Certificates were issued in the amount of $40,500,000. Interest payments are to be made<br />
to the holders of the Certificates on April 1 st and October 1 st of each year at the stated coupon rate of 6.658<br />
percent with the Issuer Subsidy received by the <strong>District</strong> on the same date. The principal amount of the<br />
Certificates is to be repaid in one lump sum on April 1, 2027. Beginning in 2013, the <strong>District</strong> is to deposit<br />
$2,173,958 into a Sinking Fund annually on April 1 st . The accumulated amount in this fund plus interest at a<br />
projected 3 percent is to be used to repay the principal amount of these certificates upon maturity.<br />
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10. BONDS PAYABLE<br />
Bonds payable at June 30, 2012, are as follows:<br />
Bond Type<br />
Amount<br />
Outstanding<br />
Interest<br />
Rates<br />
(Percent)<br />
Annual<br />
Maturity<br />
To<br />
Original<br />
Amount<br />
State <strong>School</strong> Bonds:<br />
Series 2003A 1,350,000 3.00 - 4.25 2023 1,985,000<br />
Series 2004A 1,110,000 3.35 - 4.625 2024 1,595,000<br />
Series 2005A 1,270,000 4.0 - 5.0 2025 1,685,000<br />
Series 2005A, Refunding 2,915,000 4.0 - 5.0 2017 5,160,000<br />
Series 2005B, Refunding 1,185,000 5.0 2020 1,715,000<br />
Series 2006A 1,485,000 4.0 - 4.625 2026 1,810,000<br />
Series 2009A, Refunding 640,000 3.0 - 5.0 2019 870,000<br />
Series 2010A, Refunding 1,135,000 4.0 - 5.0 2022 1,205,000<br />
Series 2011A, Refunding 1,135,000 3.0 - 5.0 2023 1,135,000<br />
<strong>District</strong> Revenue Bonds:<br />
Sales Tax Revenue Series 2007A 38,715,000 3.6 - 5.0 2025 47,580,000<br />
Sales Tax Revenue Series 2007B 29,880,000 3.5 - 5.0 2024 32,255,000<br />
Total Bonds 80,820,000<br />
Plus: unamortized bond premium 3,607,390<br />
Less: deferred amount on refunding (1,788,161)<br />
Total Bonds Payable $ 82,639,229<br />
The various bonds were issued to finance capital outlay projects of the <strong>District</strong>. The following is a<br />
description of the bonded debt issues:<br />
‣ State <strong>School</strong> Bonds<br />
These bonds are issued by the State Board of Education on behalf of the <strong>District</strong>. The bonds mature<br />
serially, and are secured by a pledge of the <strong>District</strong>'s portion of the State-assessed motor vehicle<br />
license tax. The State's full faith and credit is also pledged as security for these bonds. Principal and<br />
interest payments, investment of Debt Service Fund resources, and compliance with reserve<br />
requirements are administered by the State Board of Education and the State Board of<br />
Administration.<br />
‣ <strong>District</strong> Revenue Bonds<br />
The <strong>School</strong> Board issued Sales Tax Revenue Bonds, Series 2001, in the amount of $42,325,000 on<br />
May 1, 2001. These bonds are authorized by Chapter 1001, Florida Statutes, and Chapter 212, Part I,<br />
Florida Statutes. A resolution providing for the issuance of the bonds was adopted by the <strong>School</strong><br />
Board on April 24, 2001. Proceeds of the discretionary local government infrastructure sales tax<br />
surtax received by the <strong>District</strong> pursuant to an interlocal agreement between <strong>Osceola</strong> <strong>County</strong>, the<br />
cities of Kissimmee and St. Cloud, and the <strong>District</strong> are pledged for the payment of bonds. Proceeds<br />
of the bonds were used to finance construction of new school facilities and renovations of existing<br />
school facilities.<br />
231
The <strong>School</strong> Board issued Sales Tax Revenue Bonds, Series 2007A and 2007B on April 12, 2007,<br />
totaling $47,580,000 and $32,255,000, respectively. These bonds are authorized by Chapter 1001,<br />
Florida Statutes and Chapter 212, Part I, Florida Statutes. A resolution providing for the issuance of<br />
the bonds was adopted by the Board on March 20, 2007. Proceeds of the discretionary local<br />
government infrastructure sales tax surtax received by the <strong>District</strong> pursuant to an interlocal<br />
agreement between <strong>Osceola</strong> <strong>County</strong>, the cities of Kissimmee and St. Cloud, and the <strong>District</strong> are<br />
pledged for the payment of bonds. Proceeds of the 2007A bonds were used to finance the<br />
acquisition, construction, reconstruction, renovation, and equipping of certain capital improvements<br />
and educational facilities within the <strong>District</strong>. Proceeds of the 2007B bonds were used to advancerefund<br />
a portion of the <strong>District</strong>’s outstanding Sales Tax Revenue Bonds, Series 2001.<br />
The <strong>District</strong> has pledged a combined total of $108,481,063 of discretionary surtax sales revenues<br />
(sales tax revenues) in connection with the Series 2001, 2007A and 2007B Sales Tax Revenue Bond<br />
issues described above. During the 2011-12 fiscal year, the <strong>District</strong> recognized sales tax revenues<br />
totaling $9,925,207 and expended $7,231,103 (73 percent) of these revenues for debt service directly<br />
collateralized by these revenues. The pledged sales tax revenues are committed until final maturity of<br />
the debt, or June 1, 2025. Assuming a nominal growth rate in the collection of sales tax revenues,<br />
which are levied through June 30, 2025, approximately 51 percent of this revenue stream has been<br />
pledged in connection with debt service on the revenue bonds.<br />
Annual requirements to amortize all bonded debt outstanding as of June 30, 2012, are as follows:<br />
Fiscal Year Ending June 30 Total Principal Interest<br />
State <strong>School</strong> Bonds:<br />
2013 1,674,984 1,165,000 509,984<br />
2014 1,753,895 1,295,000 458,895<br />
2015 1,770,245 1,370,000 400,245<br />
2016 1,768,075 1,430,000 338,075<br />
2017 1,732,981 1,460,000 272,981<br />
2018-2022 4,649,890 3,940,000 709,890<br />
2023-2026 1,691,088 1,565,000 126,088<br />
Total State <strong>School</strong> Bonds 15,041,158 12,225,000 2,816,158<br />
<strong>District</strong> Revenue Bonds:<br />
2013 7,229,877 3,950,000 3,279,877<br />
2014 7,234,678 4,125,000 3,109,678<br />
2015 7,229,687 4,300,000 2,929,687<br />
2016 7,234,687 4,520,000 2,714,687<br />
2017 7,233,688 4,745,000 2,488,688<br />
2018-2022 36,158,150 27,260,000 8,898,150<br />
2023-2025 21,696,750 19,695,000 2,001,750<br />
Total <strong>District</strong> Revenue Bonds 94,017,517 68,595,000 25,422,517<br />
Total $ 109,058,675 $ 80,820,000 $ 28,238,675<br />
232
11. DEFEASED DEBT<br />
The Florida Department of Education issued Capital Outlay Refunding Bonds, Series 2010A, dated October<br />
14, 2010, with an average interest rate of 4.82 percent, to refund callable portions of the <strong>District</strong>’s State<br />
<strong>School</strong> Bonds, Series 2001A and Series 2002A. The Refunding Bonds are being issued to refund the<br />
$835,000 principal amount of the <strong>District</strong>’s State <strong>School</strong> Bonds, Series 2001A, that mature on or after<br />
January 1, 2012 and to refund the $540,000 principal amount of the <strong>District</strong>’s State <strong>School</strong> Bonds, Series<br />
2002A, that mature on or after January 1, 2013.<br />
The <strong>District</strong>’s pro rata share of net proceeds totaling $1,394,610 (after deduction of $11,496 by the Florida<br />
Department of Education for the <strong>District</strong>’s pro rata share of underwriting fees, insurance, and other issuance<br />
costs) were placed in an irrevocable trust to provide for future debt service payments. Of this amount,<br />
$833,535 related to the Series 2001A bonds and $561,075 related to the Series 2002A bonds. As a result,<br />
$835,000 of the State <strong>School</strong> Bonds, Series 2001A and $540,000 of the State <strong>School</strong> Bonds, Series 2001A are<br />
considered to be in-substance defeased and the liability for these bonds has been removed from the<br />
government-wide financial statements.<br />
The Series 2010A bonds were issued to reduce the total debt service payments from the 2001A bonds over<br />
the next 10 years by approximately $234,626 and to obtain an economic gain (difference between the present<br />
value of the debt service payments on the old and new debt) of $221,141.<br />
The Series 2010A bonds were issued to reduce the total debt service payments from the 2002A bonds over<br />
the next 11 years by approximately $45,911 and to obtain an economic gain (difference between the present<br />
value of the debt service payments on the old and new debt) of $66,276.<br />
The Florida Department of Education issued Capital Outlay Refunding Bonds, Series 2011A, dated January<br />
5, 2012, with an average interest rate of 4.55 percent, to refund callable portions of the <strong>District</strong>’s State<br />
<strong>School</strong> Bonds, Series 2003A. The Refunding Bonds are being issued to refund the $1,305,000 principal<br />
amount of the <strong>District</strong>’s State <strong>School</strong> Bonds, Series 2003A, that mature on or after January 1, 2013.<br />
The <strong>District</strong>’s pro rata share of net proceeds totaling $1,305,199 (after deduction of $3,373 by the Florida<br />
Department of Education for the <strong>District</strong>’s pro rata share of underwriting fees, insurance, and other issuance<br />
costs) were placed in an irrevocable trust to provide for future debt service payments.<br />
The escrow payment of $1,305,199 related to the Series 2003A bonds which was invested in the state<br />
treasury and not considered essentially risk-free. Therefore, the refunding of the callable portion of the<br />
Series 2003A bond issue is not considered an in-substance defeasance. The total outstanding amount of the<br />
233
Series 2003A bond issue (including the $1,350,000 principal refunded) is still presented as a long-term<br />
liability on the face of the financial statements, and the $1,305,199 payment to bond escrow agent is reported<br />
as a deferred asset at June 30, 2012. A gain on refunding will be recognized in the subsequent year, when the<br />
refunding becomes an in-substance defeasance and the debt is retired.<br />
The Series 2011A bonds were issued to reduce the total debt service payments of the 2003A bonds over the<br />
next 11 years by approximately $13,924 and to obtain an economic gain (difference between the present<br />
value of the debt service payments on the old and new debt) of $31,321.<br />
On June 30, 2012, the following are considered defeased in substance:<br />
Series<br />
Certificates of Participation, Series 2002<br />
Amount Defeased in Substance<br />
$57,620,000<br />
Sales Tax Revenue Bonds, Series 2001 $32,840,000<br />
State <strong>School</strong> Bonds, Series 2001A $750,000<br />
State <strong>School</strong> Bonds, Series 2002A $540,000<br />
12. CHANGES IN LONG-TERM LIABILITIES<br />
The following is a summary of changes in long-term liabilities:<br />
Description Balance Additions Deductions Balance Due in<br />
7-1-11 6-30-12 One Year<br />
GOVERNMENTAL ACTIVITIES<br />
Installment-Purchases Payable $ 669,702 $ - $ 326,056 $ 343,646 $ 250,366<br />
Notes Payable 18,779,495 - 2,734,528 16,044,967 2,881,673<br />
Bonds Payable 86,957,160 1,287,496 5,605,427 82,639,229 5,269,754<br />
Certificates of Participation Payable 206,341,984 - 6,966,347 199,375,637 7,212,438<br />
Educational Facilities Benefit <strong>District</strong><br />
Agreement Payable 9,715,199 - 369,084 9,346,115 372,526<br />
Other Postemployment Benefits Payable 27,279,863 7,491,394 2,188,105 32,583,152 -<br />
Compensated Absences Payable 19,401,616 6,401,382 3,729,144 22,073,854 1,920,304<br />
Total Governmental Activities $ 369,145,019 $ 15,180,272 $ 21,918,691 $ 362,406,600 $ 17,907,061<br />
234
For the governmental activities, compensated absences and other postemployment benefits are generally<br />
liquidated with resources of the General Fund.<br />
13. FUND BALANCE REPORTING<br />
The <strong>District</strong> has adopted GASB 54 as part of its 2011-12 fiscal year reporting. The intention of GASB 54<br />
is to provide a more structured classification of fund balance and to improve the usefulness of fund balance<br />
reporting to the users of the <strong>District</strong>’s financial statements. The reporting standard establishes a hierarchy<br />
for fund balance classifications and the constraints imposed on the uses of these resources. GASB 54<br />
provides for two major types of fund balances, which are non-spendable and spendable.<br />
Non-spendable fund balances are balances that cannot be spent because they are not expected to be<br />
converted to cash or they are legally or contractually required to remain intact. Examples of this<br />
classification are prepaid items, inventories, and principal (corpus) of an endowment fund. The <strong>District</strong> has<br />
inventory items that are considered non-spendable. The <strong>District</strong> has no non-spendable funds related to<br />
prepaid items or endowments.<br />
In addition to the non-spendable fund balances, GASB 54 has provided a hierarchy of spendable fund<br />
balances, based on a hierarchy of spending constraints.<br />
• Restricted: fund balances that are constrained by external parties, constitutional provisions, or<br />
enabling legislation.<br />
• Committed: fund balances that contain self-imposed constraints of the government from its highest<br />
level of decision making authority, requiring an ordinance or resolution by the governing body.<br />
• Assigned: fund balances that contain self-imposed constraints of the government to be used for a<br />
particular purpose. Assignments may be made only by the governing body or official.<br />
• Unassigned: fund balances of the general fund that are not constrained for any particular purpose.<br />
The <strong>District</strong> has classified its fund balance within the following hierarchy:<br />
Non-spendable: The <strong>District</strong> has inventory of $2,254,433 classified as non-spendable.<br />
Spendable: The <strong>District</strong> has classified the spendable fund balances as Restricted, Assigned and Unassigned and<br />
considers each to have been spent when expenditures are incurred. The <strong>District</strong> currently has no fund<br />
balances classified as Committed.<br />
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• Restricted for State Categoricals, Debt Service, Capital Projects, and Grants and Programs:<br />
Florida Statute requires that certain revenues be specifically designated for the purposes of capital<br />
and debt service requirements and for certain designated state categorical spending. These funds<br />
have been included in the restricted category of fund balance. The restricted fund balances for State<br />
Categoricals, Debt Service, Capital Projects, and Grants and Programs total $90,119,942 and are<br />
$12,290,432, $1,768,473, $60,639,399, and $15,421,638, respectively.<br />
• Assigned for Contract Commitments, Carryover Appropriations, Projected Operating Deficit, and<br />
Other Programs:<br />
The <strong>School</strong> Board has set aside certain spendable fund balances for contract commitments,<br />
carryover appropriations, a projected operating deficit, and other programs. For fiscal year 2012,<br />
the assigned fund balance is $14,437,825 of which $955,435 is for contract commitments,<br />
$1,707,830 is for carryover appropriations, $11,000,000 is for a projected operating deficit, and<br />
$774,560 are for other programs.<br />
• Unassigned:<br />
The unassigned fund balance for the General Fund is $52,631,593.<br />
Major Funds<br />
General Fund<br />
Capital<br />
Projects - Other<br />
Fund<br />
Capital Projects -<br />
ARRA Economic<br />
Stimulus Funds<br />
Nonmajor<br />
Governmental<br />
Funds<br />
Total<br />
Governmental<br />
Funds<br />
Fund Balances<br />
Nonspendable:<br />
Inventory $ 1,838,068 $ - $ - $ 416,365 $ 2,254,433<br />
Restricted:<br />
State Categoricals 12,290,432 - - - 12,290,432<br />
Debt Service - - - 1,768,473 1,768,473<br />
Capital Projects - 38,040,860 4,337,866 18,260,673 60,639,399<br />
Grants and Programs 3,893,658 - - 11,527,980 15,421,638<br />
Assigned:<br />
Contract Commitments 955,435 - - - 955,435<br />
Carryover Appropriations 1,707,830 - - - 1,707,830<br />
Projected Operating Deficit 11,000,000 - - - 11,000,000<br />
Other Programs - - - 774,560 774,560<br />
Unassigned 52,631,593 - - - 52,631,593<br />
Total Fund Balances 84,317,016 38,040,860 4,337,866 32,748,051 159,443,793<br />
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The <strong>District</strong> has set aside “contingency reserves” as per <strong>School</strong> Board Rule 7.10 to help sustain the financial<br />
stability of the <strong>District</strong> during times of emergency spending for items such as disaster recovery and revenue<br />
shortfalls that could potentially occur after the current year’s budget adoption. <strong>School</strong> Board Rule 7.10<br />
requires an amount equal to 6 percent of the current year’s annual estimated general fund revenues to be<br />
reserved for contingency purposes. The Superintendent shall obtain approval from the <strong>School</strong> Board if at<br />
any time it is projected that this balance will not be maintained. The contingency funds of $21,700,000 are<br />
included as part of the unassigned general fund balance of $52,631,593.<br />
14. OTHER POSTEMPLOYMENT BENEFITS PAYABLE<br />
Plan Description. The Other Postemployment Benefits Plan (Plan) is a single-employer defined benefit<br />
plan administered by the <strong>District</strong>. Pursuant to the provision of Section 112.0801, Florida Statutes, employees<br />
who retire from the <strong>District</strong>, and eligible dependants, may continue to participate in the <strong>District</strong>’s health and<br />
hospitalization plan for medical and prescriptions and life insurance coverage. The <strong>District</strong> subsidizes the<br />
premium rates paid by the retirees by allowing them to participate in the plan at the blended group (implicitly<br />
subsidized) premium rates for both active and retired employees. These rates provide an implicit subsidy for<br />
retirees because, on an actuarial basis, their current and future claims are expected to result in higher costs to<br />
the plan on average than those of active employees. The <strong>District</strong> does not offer any explicit subsidies for<br />
retiree coverage. Retirees are assumed to enroll in the Federal Medicare program for their primary coverage<br />
as soon as they are eligible. The Plan does not issue a stand-alone report, and is not included in the report of<br />
a Public Employee Retirement System or another entity.<br />
Funding Policy. Plan contribution requirements of the <strong>District</strong> and Plan members are established and may<br />
be amended through recommendations of the Insurance Committee and action from the Board. The<br />
<strong>District</strong> has not advanced-funded or established a funding methodology for the annual other<br />
postemployment benefit (OPEB) costs or the net OPEB obligation, and the Plan is financed on a pay-asyou-go<br />
basis. For the 2011-12 fiscal year, 360 retirees received other postemployment healthcare benefits,<br />
and another 179 retirees received only life insurance benefits. The <strong>District</strong> provided required contributions<br />
of $2,118,105 toward the annual OPEB cost, net of retiree contributions totaling $1,911,895, which<br />
represents 1 percent of covered payroll.<br />
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Annual OPEB Cost and Net OPEB Obligation. The <strong>District</strong>’s annual OPEB cost (expense) is calculated<br />
based on the annual required contribution (ARC), an amount actuarially determined in accordance with<br />
parameters of Governmental Accounting Standards Board Statement No. 45, Accounting and Financial<br />
Reporting by Employers for Postemployment Benefits Other Than Pensions. The ARC represents a level of funding that<br />
if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial<br />
liabilities over a period not to exceed 30 years. The following table shows the <strong>District</strong>’s annual OPEB cost<br />
for the year, the amount actually contributed to the Plan, and changes in the <strong>District</strong>’s net OPEB obligation:<br />
Description<br />
Amount<br />
Normal Cost (service cost for one year) $ 4,954,222<br />
Amortization of Unfunded Actuarial<br />
Accrued Liability 1,982,393<br />
Interest on Normal Cost and Amortization 277,465<br />
Annual Required Contribution 7,214,080<br />
Interest on Net OPEB Obligation 1,091,195<br />
Adjustment to Annual Required Contribution (813,880)<br />
Annual OPEB Cost (Expense) 7,491,394<br />
Contribution Toward the OPEB Cost (2,188,105)<br />
Increase in Net OPEB Obligation 5,303,289<br />
Net OPEB Obligation, Beginning of Year 27,279,863<br />
Net OPEB Obligation, End of Year $ 32,583,152<br />
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The <strong>District</strong>’s annual OPEB cost, the percentage of annual OPEB cost contributed to the Plan, and the net<br />
OPEB obligation as of June 30, 2012 and the preceding years were as follows:<br />
Fiscal Year Ended<br />
Annual OPEB<br />
Cost Contribution<br />
Percentage of<br />
Annual OPEB<br />
Cost<br />
Contributed<br />
Net OPEB<br />
Obligation<br />
Beginning July 1, 2008<br />
June 30, 2009 $ 5,880,825 $ 1,354,740 23.0% $ 17,521,683<br />
June 30, 2010 6,300,750 1,891,269 30.0% 21,931,164<br />
June 30, 2011 7,467,458 2,118,759 28.4% 27,279,863<br />
June 30, 2012 7,491,394 2,188,105 29.2% 32,583,152<br />
Funded Status and Funding Progress. As of June 30, 2012, the most recent valuation date, the actuarial<br />
accrued liability for benefits was $56,466,367, and the actuarial value of assets was $0, resulting in an<br />
unfunded actuarial liability of $56,466,367. The covered payroll (annual payroll for active participating<br />
employees) was $238,782,722, and the ratio of the unfunded actuarial accrued liability to the covered payroll<br />
was 23.65 percent.<br />
Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions<br />
about the probability of occurrence of events far into the future. Examples include assumptions about<br />
future employment and termination, mortality, and healthcare cost trends. Amounts determined regarding<br />
the funded status of the plan and the annual required contributions of the employer are subject to continual<br />
revision as actual results are compared with past expectations and new estimates are made about the future.<br />
The required schedule of funding progress immediately following the notes to the financial statements<br />
presents multiyear trend information about whether the actuarial value of Plan assets is increasing or<br />
decreasing over time relative to the actuarial accrued liability for benefits.<br />
Actuarial Methods and Assumptions. Projections of benefits for financial reporting purposes are based<br />
on the substantive plan provisions, as understood by the employer and participating members, and include<br />
the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit<br />
costs between the employer and participating members. The actuarial methods and assumptions used<br />
include techniques that are designed to reduce the effects of short-term volatility in actuarial accrued<br />
liabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations.<br />
239
The <strong>District</strong>’s last OPEB actuarial valuation as of June 30, 2012, used the entry age normal cost actuarial<br />
method to estimate the unfunded actuarial liability and to determine the annual required contribution as of<br />
June 30, 2012. Because the OPEB liability is currently unfunded, the actuarial assumptions included a 4<br />
percent rate of return on invested assets, which is the <strong>District</strong>’s long-term expectation of investment returns<br />
under its investment policy. The actuarial assumptions also included a payroll growth rate of 3.5 percent per<br />
year, and an annual healthcare cost trend rate of 10.5 percent pre Medicare and 7.5 percent post Medicare<br />
initially for the 2011-12 fiscal year, reduced to an ultimate rate of 5.5 percent for the fiscal year ending June<br />
30, 2018. The unfunded actuarial accrued liability and gains/losses are being amortized as a level percentage<br />
of projected payroll on a closed basis over 30 years. The remaining amortization period at June 30, 2012, is<br />
25 years.<br />
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15. INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS<br />
The following is a summary of interfund receivables and payables reported in the fund financial statements:<br />
Funds<br />
Interfund<br />
Receivables Payables<br />
Major:<br />
General $ 4,167,306 $ 17,243<br />
Special Revenue:<br />
Other Federal Programs - 1,019,577<br />
ARRA Economic Stimulus - 95,569<br />
Capital Projects:<br />
Other - 20,373<br />
ARRA Economic Stimulus - 1,524,015<br />
Nonmajor Governmental - 1,211,361<br />
Internal Service - 188,113<br />
Agency 17,243 108,298<br />
Total $ 4,184,549 $ 4,184,549<br />
The interfund amounts represent temporary loans to cover expenditures incurred prior to reimbursement<br />
from outside sources. Agency fund payables represent fees collected on behalf of the <strong>School</strong> <strong>District</strong> which<br />
were not remitted until after year end. These amounts are expected to be repaid within one year.<br />
The following is a summary of interfund transfers reported in the fund financial statements:<br />
Funds<br />
Interfund<br />
Transfers In Transfers Out<br />
Major:<br />
General $ 14,595,122 $ -<br />
Debt Service:<br />
ARRA Economic Stimulus 340,521 -<br />
Capital Projects:<br />
Other 2,707,852 11,823,999<br />
Nonmajor Governmental 17,994,111 23,813,607<br />
Total $ 35,637,606 $ 35,637,606<br />
The major transfers out of the Capital Projects funds were to provide debt service principal and interest<br />
payments and to assist in funding maintenance operations of the <strong>District</strong>. The remaining transfers between<br />
funds were operational in nature.<br />
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16. SCHEDULE OF STATE REVENUE SOURCES<br />
The following is a schedule of the <strong>District</strong>’s State revenue for the 2011-12 fiscal year:<br />
Source<br />
Amount<br />
Florida Education Finance Program $ 159,969,246<br />
Categorical Educational Program - Class Size Reduction 59,789,301<br />
Workforce Development Program 5,793,707<br />
<strong>School</strong> Recognition Funds 2,919,967<br />
Motor Vehicle License Tax (Capital Outlay and Debt Service) 2,192,874<br />
Charter <strong>School</strong> Capital Outlay 1,872,361<br />
Voluntary Prekindergarten Program 1,835,804<br />
Food Service Supplement 351,218<br />
Pari-Mutuel Tax 223,250<br />
Discretionary Lottery Funds 176,529<br />
Miscellaneous 680,662<br />
Total $ 235,804,919<br />
Accounting policies relating to certain State revenue sources are described in Note 1.<br />
17. PROPERTY TAXES<br />
The following is a summary of millages and taxes levied on the 2011 tax roll for the 2011-12 fiscal year:<br />
Millages<br />
Taxes Levied<br />
GENERAL FUND<br />
Nonvoted <strong>School</strong> Tax:<br />
Required Local Effort 5.329 $ 94,831,588<br />
Basic Discretionary Local Effort 0.748 13,310,945<br />
CAPITAL PROJECTS FUNDS<br />
Nonvoted Tax:<br />
Local Capital Improvements 1.500 26,693,072<br />
Total 7.577 $ 134,835,605<br />
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18. FLORIDA RETIREMENT SYSTEM<br />
All regular employees of the <strong>District</strong> are covered by the State-administered Florida Retirement System (FRS).<br />
Provisions relating to FRS are established by Chapters 121 and 122, Florida Statutes; Chapter 112, Part IV,<br />
Florida Statutes; Chapter 238, Florida Statutes; and Florida Retirement System Rules, Chapter 60S, Florida<br />
Administrative Code, wherein eligibility, contributions, and benefits are defined and described in detail.<br />
Essentially all regular employees of participating employers are eligible and must enroll as members of FRS.<br />
FRS is a single retirement system administered by the Florida Department of Management Services, Division<br />
of Retirement, and consists of two cost-sharing, multiple-employer retirement plans and other nonintegrated<br />
programs. These include a defined benefit pension plan (Plan), a Deferred Retirement Option Program<br />
(DROP), and a defined contribution plan, referred to as the Public Employee Optional Retirement Program<br />
(PEORP).<br />
Employees in the Plan vest at six years of service. All vested members are eligible for normal retirement<br />
benefits at age 62 or at any age after 30 years of service, which may include up to 4 years of credit for<br />
military service. The Plan also includes an early retirement provision; however, there is a benefit reduction<br />
for each year a member retires before his or her normal retirement date. The Plan provides retirement,<br />
disability, and death benefits and annual cost-of-living adjustments.<br />
DROP, subject to provisions of Section 121.091, Florida Statutes, permits employees eligible for normal<br />
retirement under the Plan to defer receipt of monthly benefit payments while continuing employment with<br />
an FRS employer. An employee may participate in DROP for a period not to exceed 60 months after<br />
electing to participate, except that certain instructional personnel may participate for up to 96 months.<br />
During the period of DROP participation, deferred monthly benefits are held in the FRS Trust Fund and<br />
accrue interest.<br />
As provided in Section 121.4501, Florida Statutes, eligible FRS members may elect to participate in PEORP<br />
in lieu of the Plan. <strong>District</strong> employees participating in DROP are not eligible to participate in PEORP.<br />
Employer contributions are defined by law; however, the ultimate benefit depends in part on the<br />
performance of investment funds. PEORP is funded by employer contributions that are based on salary and<br />
membership class (Regular, Elected <strong>County</strong> Officers, etc.). Contributions are directed to individual member<br />
accounts, and the individual members allocate contributions and account balances among various approved<br />
investment choices. Employees in PEORP vest after one year of service.<br />
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FRS Retirement Contribution Rates<br />
The Florida Legislature establishes, and may amend, contribution rates for each membership class of FRS.<br />
During the 2010-11 fiscal year, contribution rates were as follows:<br />
Percent of Gross Salary<br />
Class or Plan Employee Employer<br />
(A)<br />
Florida Retirement System, Regular 3.00 4.91<br />
Florida Retirement System, Elected <strong>County</strong> Officers 3.00 11.14<br />
Florida Retirement System, Senior Management 3.00 6.27<br />
Teachers' Retirement System, Plan E 3.00 11.35<br />
Deferred Retirement Option Program - Applicable to<br />
Members from All of the Above Classes or Plans 0.00 4.42<br />
Florida Retirement System, Reemployed Retiree (B) (B)<br />
Notes:<br />
(A)<br />
(B)<br />
Employer rates include 1.11 percent for the postemployment health insurance<br />
subsidy. Also, employer rates, other than for DROP participants, include 0.03<br />
percent for administrative costs of the Public Employee Optional Retirement<br />
Program.<br />
Contribution rates are dependent upon the retirement class or plan in which<br />
reemployed.<br />
The <strong>District</strong>'s liability for participation is limited to the payment of the required contribution at the rates and<br />
frequencies established by law on future payrolls of the <strong>District</strong>. The <strong>District</strong>'s contributions, including<br />
employee contributions, for the fiscal years ending June 30, 2010, June 30, 2011, and June 30, 2012, totaled<br />
$23,357,783, $26,864,111, and $19,127,358 respectively, which were equal to the required contributions for<br />
each fiscal year. There were 7,484 participants during the 2011-12 fiscal year. Required contributions made<br />
to PEORP totaled $2,726,976.<br />
The financial statements and other supplementary information of FRS are included in the comprehensive<br />
annual financial report of the State of Florida, which may be obtained from the Florida Department of<br />
Financial Services. Also, an annual report on FRS, which includes its financial statements, required<br />
supplementary information, actuarial report, and other relevant information, is available from the Florida<br />
Department of Management Services, Division of Retirement.<br />
244
19. EARLY RETIREMENT PROGRAM<br />
The Board has established an early retirement program as authorized by Section 1012.685, Florida Statutes,<br />
which it offers on a year-to-year basis. Under this program, the Board purchased annuities for employees<br />
with at least 25 years of creditable service but less than 30 years, as of June 30, 2012, who have reached the<br />
age of 55 but are less than age 62 at the effective date of retirement and have applied for retirement under<br />
the Florida Retirement System (described in the previous note). The Board may also consider employees<br />
ages 50 through 54 if the Board determines that it is economically feasible to do so. The annuities provide<br />
for the early retirees to receive additional income after retirement, not to exceed the difference between their<br />
Florida Retirement System early retirement benefits, which are reduced by 5 percent for each year prior to<br />
age 62, and the benefits that would have been received had they been eligible for full Florida Retirement<br />
System benefits on the date of retirement. In the event an employee has earned experience in a public<br />
school system in another state, the Board may choose to purchase such out-of-state experience (up to five<br />
years) as is necessary to provide regular retirement benefits. This experience may not be purchased in<br />
addition to an annuity. One employee retired and accepted early retirement benefits during the 2011-12<br />
fiscal year. Annuities were purchased for these individuals at a total cost of $145,574.<br />
The Board did cover the full amount by which pensions were reduced by the State Division of Retirement<br />
and did not guarantee that an early retirement program would be offered in future years.<br />
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245
20. CONSTRUCTION AND OTHER SIGNIFICANT COMMITMENTS<br />
Encumbrances. Appropriations in governmental funds are encumbered upon issuance of purchase orders<br />
for goods and services. Even though appropriations lapse at the end of the fiscal year, unfilled purchase<br />
orders of the current year are carried forward and the next year’s appropriations are likewise encumbered.<br />
The following is a schedule of encumbrances at June 30, 2012:<br />
General Fund<br />
Special<br />
Revenue -<br />
Other Federal<br />
Programs<br />
Major Funds<br />
Special<br />
Revenue -<br />
ARRA<br />
Economic<br />
Stimulus Funds<br />
Capital Projects -<br />
Other Fund<br />
Capital<br />
Projects -<br />
ARRA<br />
Economic<br />
Stimulus Funds<br />
Nonmajor<br />
Governmental<br />
Funds<br />
Total<br />
Governmental<br />
Funds<br />
$ 1,778,999 $ 3,583,428 $ 204,137 $ 2,936,946 $ 3,807,001 $ 2,254,166 $ 14,564,677<br />
Construction Contracts. The following is a summary of major construction contract commitments<br />
remaining at fiscal year-end:<br />
CONTRACT TOTAL BALANCE<br />
DESCRIPTION AMOUNT COMPLETED COMMITTED<br />
#3002031 OHS COMPREHENSIVE RENOVATION<br />
CONTR-CLANCY & THEYS CONSTRUCTION CO. 44,425,629.00 41,080,515.00 3,345,114.00<br />
ARCH - C T HSU & ASSOCIATES, PA 3,025,000.00 2,959,123.00 65,877.00<br />
#300203 SCHS COMPREHENSIVE RENOVATION<br />
CONTR-JAMES A CUMMINGS, INC. 44,254,215.00 42,839,129.00 1,415,086.00<br />
ARCH - BRPH ARCHITECT/ENGINEERS, INC. 3,064,000.00 2,961,812.00 102,188.00<br />
#300390- THACKER AVENUE ELEM CORE RENOVATION<br />
CONTR-CLANCY & THEYS CONSTRUCTION CO 8,022,040.00 6,366,767.00 1,655,273.00<br />
ARCH - SCHENKEL & SCHULTZ INC 595,480.00 565,321.00 30,159.00<br />
#3203001 CELEBRATION K-8 HEARTH RECONFIGURATION<br />
CONTR - CLANCY & THEYS CONSTRUCTION CO 2,617,044.00 2,405,695.00 211,349.00<br />
#300380- GATEWAY HIGH SCHOOL CAMPUS IMPROVEMENTS<br />
CONTR-BRPH CONSTRUCTION SERVICES INC 1,424,881.00 1,346,530.00 78,351.00<br />
ARCH - C T HSU AND ASSOCIATES PA 139,287.00 139,287.00 -<br />
#3202131- BOGGY CREEK CABINET REPLACEMENT<br />
SEMCO CONSTRUCTION INC 286,725.00 16,027.00 270,698.00<br />
ARCH-RHODES & BRITO ASSOCIATES 16,260.00 13,006.00 3,254.00<br />
#320231- NEW BEGINNINGS FENCING<br />
CONTR-CLANCY & THEYS CONSTRUCTION CO 36,871.00 21,162.00 15,709.00<br />
107,907,432 100,714,374 7,193,058<br />
21. RISK MANAGEMENT PROGRAMS<br />
The <strong>District</strong> is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets;<br />
errors and omissions; injuries to employees; and natural disasters. Effective May 1, 2010, for Property<br />
Insurance and effective July 1, 2010, for all other Casualty and Workers’ Compensation coverage, the <strong>School</strong><br />
246
Board chose to leave the Florida <strong>School</strong> Boards Insurance Trust (FSBIT) program and implement a standalone<br />
program of self-insurance and insurance as recommended by the Board’s Broker, Arthur J Gallagher<br />
Risk Management Services.<br />
The Board has established the <strong>Osceola</strong> <strong>County</strong> <strong>School</strong> Board Group Health and Life Insurance Trust to<br />
provide for a health, hospitalization, and life insurance program. These programs are accounted for in the<br />
<strong>District</strong>’s Internal Service funds. The program is on a self-insured basis up to specified limits. The <strong>District</strong><br />
did not elect to purchase the aggregate stop-loss coverage due to the rising premium cost and the high<br />
attachment point. The <strong>District</strong> elected to continue coverage for a specific stop-loss for any one claim of<br />
$550,000. The Board has contracted with a professional administrator to administer the self-insurance<br />
program, including the processing, investigating, and payment of claims. Settled claims resulting from these<br />
risks have not exceeded commercial insurance coverage in any of the past three fiscal years. A liability in the<br />
amount of $3,816,000 was actuarially determined to cover estimated incurred, but not reported, insurance<br />
claims payable for the group health program at June 30, 2012.<br />
Effective July 1, 2003, the <strong>District</strong>’s general liability and auto liability programs were established on a<br />
self-insured basis. These programs are administered by the Trust and are accounted for in the <strong>District</strong>’s<br />
internal service funds. The program administrator held prefunded cash deposits of $245,585 at June 30,<br />
2012, which the <strong>District</strong> reports as cash with fiscal agent in the internal service funds. A liability of $725,224<br />
was established based on reserves for outstanding claims at June 30, 2012, as reported by the program<br />
administrator.<br />
The following schedule represents the changes in claims liability for the past two fiscal years for the <strong>District</strong>'s<br />
self-insurance programs:<br />
Fiscal Year<br />
Current-Year<br />
Beginning-of- Claims and Claims Balance at<br />
Fiscal-Year Changes in Payments Fiscal<br />
Liability Estimates Year-End<br />
2010-11 $ 5,423,542 $ 38,125,738 $ (38,607,551) $ 4,941,729<br />
2011-12 $ 4,941,729 $ 38,654,601 $ (39,055,106) $ 4,541,224<br />
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22. INTERNAL SERVICE FUNDS<br />
The following is a summary of financial information as reported in the Internal Service Funds for the 2011-<br />
12 fiscal year:<br />
Total<br />
Self-Insurance<br />
Health Trust Fund<br />
Casualty<br />
Insurance Loss<br />
Fund<br />
Total Assets $ 26,678,616 $ 18,658,218 $ 8,020,398<br />
Liabilities and Net Assets:<br />
Accounts Payable $ 156,583 $ 138,083 $ 18,500<br />
Due to Other Funds 188,113 188,113 -<br />
Estimated Insurance Claims Payable 4,541,224 3,816,000 725,224<br />
Net Assets:<br />
Unrestricted Net Assets 21,792,696 14,516,022 7,276,674<br />
Total Liabilities and Net Assets $ 26,678,616 $ 18,658,218 $ 8,020,398<br />
Revenues:<br />
Premium Revenues $ 51,264,334 $ 46,880,349 $ 4,383,985<br />
Other 133,634 96,055 37,579<br />
Total Revenues 51,397,968 46,976,404 4,421,564<br />
Total Expenses (44,788,278) (41,438,115) (3,350,163)<br />
Change in Net Assets $ 6,609,690 $ 5,538,289 $ 1,071,401<br />
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248
23. BOND RATINGS<br />
Following is a summary of the bond insurer for each of the <strong>District</strong>’s issues and its rating as of June 30,<br />
2012.<br />
Insurer Ratings<br />
Fitch Moody's Standard & Poor's<br />
Sales Tax Revenue Bonds<br />
2001 Sales Tax Revenue Financial Guaranty Insurance Company* Not Rated Baa2/Negative Outlook BBB/Outlook Developing<br />
2007 Sales Tax Revenue Assured Guaranty Municipal Corp.** Not Rated<br />
Aa3/On Review for Possible<br />
Downgrade<br />
AA-/Outlook Stable<br />
Certificates of Participation<br />
2002 COPs Ambac Assurance Corporation Not Rated Rating Withdrawn Not Rated<br />
2004 COPs Financial Guaranty Insurance Company* Not Rated Baa2/Negative Outlook BBB/Outlook Developing<br />
2005 COPs<br />
National Public Finance Guarantee<br />
Corporation*** Not Rated Baa2/Negative Outlook BBB/Outlook Developing<br />
2007 COPs Ambac Assurance Corporation Not Rated Rating Withdrawn Not Rated<br />
2009 COPs Assured Guaranty Corporation Not Rated<br />
Aa3/On Review for Possible<br />
Downgrade<br />
AA-/Outlook Stable<br />
Note: The <strong>District</strong>'s Series 2010 COPs are uninsured.<br />
* Financial Guaranty Insurance Company ("FGIC") provided the financial guaranty insurance policy for these issues. Effective September 30, 2008, FGIC and MBIA Insurance<br />
Corporation ("MBIA") executed the Reinsurance Agreement (the "Reinsurance Agreement") pursuant to which MBIA agreed that, as long as the Reinsurance Agreement was in<br />
place, it would pay in accordance with covered FGIC policies, including municipal bond insurance policy with respect to this issue. On February 18, 2009, MBIA announced that it<br />
has transferred its public finance portfolio, including all of MBIA's rights, interests and obligations under the Reinsurance Agreement, to MBIA Insurance Corp. of Illinois, which<br />
has since been renamed National Public Finance Guarantee Corporation.<br />
** Formerly known as Financial Security Assurance Inc.<br />
*** MBIA provided the financial guaranty insurance policy for this issue. On February 18, 2009, MBIA announced that it had transferred its public finance portfolio, including<br />
the policy with respect to this issue, to MBIA Insurance Corp. of Illinois, which has been renamed National Public Finance Guarantee Corporation.<br />
24. LITIGATION<br />
The <strong>District</strong> is involved in several threatened and pending legal actions. In the opinion of the <strong>District</strong>’s legal<br />
counsel and management, it is not probable that a material loss will occur from these actions.<br />
249
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY Exhibit D-2<br />
REQUIRED SUPPLEMENTARY INFORMATION - Page 19<br />
SCHEDULE OF FUNDING PROGRESS<br />
OTHER POSTEMPLOYMENT BENEFITS PLAN<br />
June 30, 2012<br />
Actuarial<br />
Valuation<br />
Date<br />
Actuarial Value<br />
of Assets<br />
Actuarial Accrued<br />
Liability (AAL)<br />
Projected Unit<br />
Credit<br />
Unfunded AAL<br />
(UAAL)<br />
Funded Ratio<br />
Covered<br />
Payroll<br />
UAAL as a<br />
Percent<br />
of Covered<br />
Payroll<br />
(a) (b) (b-a) (a/b) (c) [(b-a)/c]<br />
6/30/2007 0 93,388,311 93,388,311 0.00% 258,362,035 36.15%<br />
6/30/2009 0 51,307,965 51,307,965 0.00% 251,098,472 20.43%<br />
6/30/2010 0 56,590,389 56,590,389 0.00% 245,871,769 23.02%<br />
6/30/2011 0 56,466,367 56,466,367 0.00% 239,564,716 23.57%<br />
6/30/2012 0 56,466,367 56,466,367 0.00% 238,782,722 23.65%<br />
ESE 145<br />
250
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL<br />
GENERAL FUND<br />
For the Fiscal Year Ended June 30, 2012<br />
Variance with<br />
Account Budgeted Amounts<br />
Actual Final Budget -<br />
Number Original Final Amounts Positive (Negative)<br />
REVENUES<br />
Federal Direct 3100 400,000.00 456,554.11 456,554.11 0.00<br />
Federal Through State 3200 194,355.00 177,386.20 176,379.33 (1,006.87)<br />
State Sources 3300 234,768,678.00 231,064,430.36 231,047,637.57 (16,792.79)<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 103,816,832.00 103,568,578.00 103,388,324.04 (180,253.96)<br />
Property Taxes Levied for Debt Service 3412 0.00 0.00<br />
Property Taxes Levied for Capital Projects 3413 0.00 0.00<br />
Local Sales Taxes 3418 0.00 0.00<br />
Charges for Service - Food Service 345X 0.00 0.00<br />
Impact Fees 3496 0.00 0.00<br />
Other Local Revenue 11,977,665.00 13,821,230.38 12,238,259.01 (1,582,971.37)<br />
Total Local Sources 3400 115,794,497.00 117,389,808.38 115,626,583.05 (1,763,225.33)<br />
Total Revenues 351,157,530.00 349,088,179.05 347,307,154.06 (1,781,024.99)<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 265,203,425.01 259,962,466.14 234,732,978.20 25,229,487.94<br />
Pupil Personnel Services 6100 18,581,982.64 19,688,452.16 19,574,080.90 114,371.26<br />
Instructional Media Services 6200 3,614,870.98 4,210,996.74 4,166,487.42 44,509.32<br />
Instruction and Curriculum Development Services 6300 6,255,086.87 6,776,716.51 6,706,294.34 70,422.17<br />
Instructional Staff Training Services 6400 5,552,626.49 4,923,044.90 4,774,541.51 148,503.39<br />
Instructional-Related Technology 6500 3,386,917.95 3,378,034.85 3,378,034.85 0.00<br />
Board 7100 1,770,761.58 2,098,258.13 1,737,280.51 360,977.62<br />
General Administration 7200 1,426,550.83 1,299,906.52 1,233,510.74 66,395.78<br />
<strong>School</strong> Administration 7300 22,567,928.70 21,535,691.61 21,533,943.61 1,748.00<br />
Facilities Acquisition and Construction 7410 2,921,015.31 3,100,537.89 1,358,026.14 1,742,511.75<br />
Fiscal Services 7500 1,920,887.62 1,840,753.00 1,763,305.68 77,447.32<br />
Food Services 7600 38,729.45 239,760.72 238,343.55 1,417.17<br />
Central Services 7700 6,276,995.15 6,397,617.65 6,126,337.68 271,279.97<br />
Pupil Transportation 7800 19,866,138.38 18,787,934.08 18,174,049.24 613,884.84<br />
Operation of Plant 7900 27,974,170.48 28,915,882.50 27,341,210.01 1,574,672.49<br />
Maintenance of Plant 8100 9,741,153.76 12,290,859.81 12,010,627.12 280,232.69<br />
Administrative Technology Services 8200 3,279,528.85 3,190,543.42 3,064,204.56 126,338.86<br />
Community Services 9100 478,796.49 639,045.26 429,506.12 209,539.14<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 315,242.00 326,148.92 326,055.90 93.02<br />
Interest 720 37,826.00 26,949.08 26,948.64 0.44<br />
Dues, Fees and Issuance Costs 730 0.00 0.00<br />
Miscellaneous Expenditures 790 0.00 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 540,531.83 50,083.63 13,821.09 36,262.54<br />
Other Capital Outlay 9300 207,670.49 707,228.10 672,054.63 35,173.47<br />
Total Expenditures 401,958,836.86 400,386,911.62 369,381,642.44 31,005,269.18<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures (50,801,306.86) (51,298,732.57) (22,074,488.38) 29,224,244.19<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00 0.00<br />
Premium on Sale of Bonds 3791 0.00 0.00<br />
Discount on Sale of Bonds 891 0.00 0.00<br />
Refunding Bonds Issued 3715 0.00 0.00<br />
Premium on Refunding Bonds 3792 0.00 0.00<br />
Discount on Refunding Bonds 892 0.00 0.00<br />
Certificates of Participation Issued 3750 0.00 0.00<br />
Premium on Certificates of Participation 3793 0.00 0.00<br />
Discount on Certificates of Participation 893 0.00 0.00<br />
Loans Incurred 3720 0.00 0.00<br />
Proceeds from the Sale of Capital Assets 3730 0.00 0.00<br />
Loss Recoveries 3740 172,489.08 194,801.99 22,312.91<br />
Proceeds of Forward Supply Contract 3760 0.00 0.00<br />
Special Facilities Construction Advances 3770 0.00 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00 0.00<br />
Transfers In 3600 13,998,637.00 14,590,185.86 14,595,122.19 4,936.33<br />
Transfers Out 9700 0.00 0.00<br />
Total Other Financing Sources (Uses) 13,998,637.00 14,762,674.94 14,789,924.18 27,249.24<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00 0.00<br />
Net Change in Fund Balances (36,802,669.86) (36,536,057.63) (7,284,564.20) 29,251,493.43<br />
Fund Balances, July 1, 2011 2800 91,601,580.14 91,601,580.14 91,601,580.14 0.00<br />
Adjustment to Fund Balances 2891 0.00 0.00<br />
Fund Balances, June 30, 2012 2700 54,798,910.28 55,065,522.51 84,317,015.94 29,251,493.43<br />
ESE 145<br />
251
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL<br />
RESERVED FOR FOOD SERVICE FUND IF MAJOR<br />
For the Fiscal Year Ended June 30, 2012<br />
Variance with<br />
Account Budgeted Amounts<br />
Actual Final Budget -<br />
Number Original Final Amounts Positive (Negative)<br />
REVENUES<br />
Federal Direct 3100 0.00 0.00<br />
Federal Through State 3200 0.00 0.00<br />
State Sources 3300 0.00 0.00<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 0.00 0.00<br />
Property Taxes Levied for Debt Service 3412 0.00 0.00<br />
Property Taxes Levied for Capital Projects 3413 0.00 0.00<br />
Local Sales Taxes 3418 0.00 0.00<br />
Charges for Service - Food Service 345X 0.00 0.00<br />
Impact Fees 3496 0.00 0.00<br />
Other Local Revenue 0.00 0.00<br />
Total Local Sources 3400 0.00 0.00 0.00 0.00<br />
Total Revenues 0.00 0.00 0.00 0.00<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00 0.00<br />
Pupil Personnel Services 6100 0.00 0.00<br />
Instructional Media Services 6200 0.00 0.00<br />
Instruction and Curriculum Development Services 6300 0.00 0.00<br />
Instructional Staff Training Services 6400 0.00 0.00<br />
Instructional-Related Technology 6500 0.00 0.00<br />
Board 7100 0.00 0.00<br />
General Administration 7200 0.00 0.00<br />
<strong>School</strong> Administration 7300 0.00 0.00<br />
Facilities Acquisition and Construction 7410 0.00 0.00<br />
Fiscal Services 7500 0.00 0.00<br />
Food Services 7600 0.00 0.00<br />
Central Services 7700 0.00 0.00<br />
Pupil Transportation 7800 0.00 0.00<br />
Operation of Plant 7900 0.00 0.00<br />
Maintenance of Plant 8100 0.00 0.00<br />
Administrative Technology Services 8200 0.00 0.00<br />
Community Services 9100 0.00 0.00<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 0.00 0.00<br />
Interest 720 0.00 0.00<br />
Dues, Fees and Issuance Costs 730 0.00 0.00<br />
Miscellaneous Expenditures 790 0.00 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 0.00 0.00<br />
Other Capital Outlay 9300 0.00 0.00<br />
Total Expenditures 0.00 0.00 0.00 0.00<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures 0.00 0.00 0.00 0.00<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00 0.00<br />
Premium on Sale of Bonds 3791 0.00 0.00<br />
Discount on Sale of Bonds 891 0.00 0.00<br />
Refunding Bonds Issued 3715 0.00 0.00<br />
Premium on Refunding Bonds 3792 0.00 0.00<br />
Discount on Refunding Bonds 892 0.00 0.00<br />
Certificates of Participation Issued 3750 0.00 0.00<br />
Premium on Certificates of Participation 3793 0.00 0.00<br />
Discount on Certificates of Participation 893 0.00 0.00<br />
Loans Incurred 3720 0.00 0.00<br />
Proceeds from the Sale of Capital Assets 3730 0.00 0.00<br />
Loss Recoveries 3740 0.00 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00 0.00<br />
Special Facilities Construction Advances 3770 0.00 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00 0.00<br />
Transfers In 3600 0.00 0.00<br />
Transfers Out 9700 0.00 0.00<br />
Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00 0.00<br />
Net Change in Fund Balances 0.00 0.00 0.00 0.00<br />
Fund Balances, July 1, 2011 2800 0.00 0.00<br />
Adjustment to Fund Balances 2891 0.00 0.00<br />
Fund Balances, June 30, 2012 2700 0.00 0.00 0.00 0.00<br />
ESE 145<br />
252
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL<br />
MAJOR SPECIAL REVENUE - OTHER FEDERAL PROGRAMS FUND<br />
For the Fiscal Year Ended June 30, 2012<br />
Variance with<br />
Account Budgeted Amounts<br />
Actual Final Budget -<br />
Number Original Final Amounts Positive (Negative)<br />
REVENUES<br />
Federal Direct 3100 3,178,233.84 4,500,373.84 3,527,772.36 (972,601.48)<br />
Federal Through State 3200 35,640,252.80 40,255,541.06 27,742,992.13 (12,512,548.93)<br />
State Sources 3300 0.00 0.00<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 0.00 0.00<br />
Property Taxes Levied for Debt Service 3412 0.00 0.00<br />
Property Taxes Levied for Capital Projects 3413 0.00 0.00<br />
Local Sales Taxes 3418 0.00 0.00<br />
Charges for Service - Food Service 345X 0.00 0.00<br />
Impact Fees 3496 0.00 0.00<br />
Other Local Revenue 67,018.94 67,018.94 0.00<br />
Total Local Sources 3400 0.00 67,018.94 67,018.94 0.00<br />
Total Revenues 38,818,486.64 44,822,933.84 31,337,783.43 (13,485,150.41)<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 27,545,534.25 25,906,330.38 17,063,103.67 8,843,226.71<br />
Pupil Personnel Services 6100 1,081,718.17 2,232,547.86 1,911,690.07 320,857.79<br />
Instructional Media Services 6200 27,668.90 40,891.26 233.66 40,657.60<br />
Instruction and Curriculum Development Services 6300 5,530,540.10 8,055,973.38 5,957,889.23 2,098,084.15<br />
Instructional Staff Training Services 6400 1,513,569.46 3,677,790.10 2,699,047.20 978,742.90<br />
Instructional-Related Technology 6500 81,428.85 71,903.63 67,758.12 4,145.51<br />
Board 7100 0.00 0.00<br />
General Administration 7200 975,110.93 1,984,480.43 1,366,902.81 617,577.62<br />
<strong>School</strong> Administration 7300 8,177.97 5,881.28 2,296.69<br />
Facilities Acquisition and Construction 7410 0.00 0.00<br />
Fiscal Services 7500 0.00 0.00<br />
Food Services 7600 0.00 0.00<br />
Central Services 7700 1,737,083.04 170,739.31 141,661.24 29,078.07<br />
Pupil Transportation 7800 197,709.06 858,205.18 422,204.60 436,000.58<br />
Operation of Plant 7900 0.00 0.00<br />
Maintenance of Plant 8100 0.00 0.00<br />
Administrative Technology Services 8200 0.00 0.00<br />
Community Services 9100 19,227.00 1,334,131.15 1,331,131.15 3,000.00<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 0.00 0.00<br />
Interest 720 0.00 0.00<br />
Dues, Fees and Issuance Costs 730 0.00 0.00<br />
Miscellaneous Expenditures 790 0.00 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 26,345.86 147,133.93 101,347.97 45,785.96<br />
Other Capital Outlay 9300 82,551.02 334,629.26 268,932.43 65,696.83<br />
Total Expenditures 38,818,486.64 44,822,933.84 31,337,783.43 13,485,150.41<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures 0.00 0.00 0.00 0.00<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00 0.00<br />
Premium on Sale of Bonds 3791 0.00 0.00<br />
Discount on Sale of Bonds 891 0.00 0.00<br />
Refunding Bonds Issued 3715 0.00 0.00<br />
Premium on Refunding Bonds 3792 0.00 0.00<br />
Discount on Refunding Bonds 892 0.00 0.00<br />
Certificates of Participation Issued 3750 0.00 0.00<br />
Premium on Certificates of Participation 3793 0.00 0.00<br />
Discount on Certificates of Participation 893 0.00 0.00<br />
Loans Incurred 3720 0.00 0.00<br />
Proceeds from the Sale of Capital Assets 3730 0.00 0.00<br />
Loss Recoveries 3740 0.00 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00 0.00<br />
Special Facilities Construction Advances 3770 0.00 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00 0.00<br />
Transfers In 3600 0.00 0.00<br />
Transfers Out 9700 0.00 0.00<br />
Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00 0.00<br />
Net Change in Fund Balances 0.00 0.00 0.00 0.00<br />
Fund Balances, July 1, 2011 2800 0.00 0.00 0.00 0.00<br />
Adjustment to Fund Balances 2891 0.00 0.00<br />
Fund Balances, June 30, 2012 2700 0.00 0.00 0.00 0.00<br />
ESE 145<br />
253
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL<br />
MAJOR SPECIAL REVENUE - FEDERAL ECONOMIC STIMULUS PROGRAMS FUNDS<br />
For the Fiscal Year Ended June 30, 2012<br />
Variance with<br />
Account Budgeted Amounts<br />
Actual Final Budget -<br />
Number Original Final Amounts Positive (Negative)<br />
REVENUES<br />
Federal Direct 3100 0.00 0.00<br />
Federal Through State 3200 7,487,633.70 10,126,857.55 4,515,522.50 (5,611,335.05)<br />
State Sources 3300 0.00 0.00<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 0.00 0.00<br />
Property Taxes Levied for Debt Service 3412 0.00 0.00<br />
Property Taxes Levied for Capital Projects 3413 0.00 0.00<br />
Local Sales Taxes 3418 0.00 0.00<br />
Charges for Service - Food Service 345X 0.00 0.00<br />
Impact Fees 3496 0.00 0.00<br />
Other Local Revenue 0.00 0.00<br />
Total Local Sources 3400 0.00 0.00 0.00 0.00<br />
Total Revenues 7,487,633.70 10,126,857.55 4,515,522.50 (5,611,335.05)<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 1,269,253.18 2,552,163.73 1,926,436.54 625,727.19<br />
Pupil Personnel Services 6100 46,870.03 126,257.75 114,803.13 11,454.62<br />
Instructional Media Services 6200 5,331.36 4,822.53 508.83<br />
Instruction and Curriculum Development Services 6300 86,957.65 235,970.31 187,774.80 48,195.51<br />
Instructional Staff Training Services 6400 2,816,639.35 2,931,905.86 1,357,549.46 1,574,356.40<br />
Instructional-Related Technology 6500 0.00 0.00<br />
Board 7100 0.00 0.00<br />
General Administration 7200 140,076.89 257,764.33 137,067.30 120,697.03<br />
<strong>School</strong> Administration 7300 8,689.86 8,689.86 0.00<br />
Facilities Acquisition and Construction 7410 164,533.00 0.00 164,533.00<br />
Fiscal Services 7500 0.00 0.00<br />
Food Services 7600 0.00 0.00<br />
Central Services 7700 1,422,815.64 1,690,485.93 581,484.75 1,109,001.18<br />
Pupil Transportation 7800 1,000.00 10,012.65 3,012.00 7,000.65<br />
Operation of Plant 7900 0.00 0.00<br />
Maintenance of Plant 8100 0.00 0.00<br />
Administrative Technology Services 8200 867,603.03 540,160.47 130,452.67 409,707.80<br />
Community Services 9100 0.00 0.00<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 0.00 0.00<br />
Interest 720 0.00 0.00<br />
Dues, Fees and Issuance Costs 730 0.00 0.00<br />
Miscellaneous Expenditures 790 0.00 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 0.00 0.00<br />
Other Capital Outlay 9300 836,417.93 1,603,582.30 63,429.46 1,540,152.84<br />
Total Expenditures 7,487,633.70 10,126,857.55 4,515,522.50 5,611,335.05<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures 0.00 0.00 0.00 0.00<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00 0.00<br />
Premium on Sale of Bonds 3791 0.00 0.00<br />
Discount on Sale of Bonds 891 0.00 0.00<br />
Refunding Bonds Issued 3715 0.00 0.00<br />
Premium on Refunding Bonds 3792 0.00 0.00<br />
Discount on Refunding Bonds 892 0.00 0.00<br />
Certificates of Participation Issued 3750 0.00 0.00<br />
Premium on Certificates of Participation 3793 0.00 0.00<br />
Discount on Certificates of Participation 893 0.00 0.00<br />
Loans Incurred 3720 0.00 0.00<br />
Proceeds from the Sale of Capital Assets 3730 0.00 0.00<br />
Loss Recoveries 3740 0.00 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00 0.00<br />
Special Facilities Construction Advances 3770 0.00 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00 0.00<br />
Transfers In 3600 0.00 0.00<br />
Transfers Out 9700 0.00 0.00<br />
Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00 0.00<br />
Net Change in Fund Balances 0.00 0.00 0.00 0.00<br />
Fund Balances, July 1, 2011 2800 0.00 0.00 0.00 0.00<br />
Adjustment to Fund Balances 2891 0.00 0.00<br />
Fund Balances, June 30, 2012 2700 0.00 0.00 0.00 0.00<br />
ESE 145<br />
254
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL<br />
RESERVED FOR SPECIAL REVENUE FUND - MISCELLANEOUS IF MAJOR<br />
For the Fiscal Year Ended June 30, 2012<br />
Variance with<br />
Account Budgeted Amounts<br />
Actual Final Budget -<br />
Number Original Final Amounts Positive (Negative)<br />
REVENUES<br />
Federal Direct 3100 0.00 0.00<br />
Federal Through State 3200 0.00 0.00<br />
State Sources 3300 0.00 0.00<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 0.00 0.00<br />
Property Taxes Levied for Debt Service 3412 0.00 0.00<br />
Property Taxes Levied for Capital Projects 3413 0.00 0.00<br />
Local Sales Taxes 3418 0.00 0.00<br />
Charges for Service - Food Service 345X 0.00 0.00<br />
Impact Fees 3496 0.00 0.00<br />
Other Local Revenue 0.00 0.00<br />
Total Local Sources 3400 0.00 0.00 0.00 0.00<br />
Total Revenues 0.00 0.00 0.00 0.00<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00 0.00<br />
Pupil Personnel Services 6100 0.00 0.00<br />
Instructional Media Services 6200 0.00 0.00<br />
Instruction and Curriculum Development Services 6300 0.00 0.00<br />
Instructional Staff Training Services 6400 0.00 0.00<br />
Instructional-Related Technology 6500 0.00 0.00<br />
Board 7100 0.00 0.00<br />
General Administration 7200 0.00 0.00<br />
<strong>School</strong> Administration 7300 0.00 0.00<br />
Facilities Acquisition and Construction 7410 0.00 0.00<br />
Fiscal Services 7500 0.00 0.00<br />
Food Services 7600 0.00 0.00<br />
Central Services 7700 0.00 0.00<br />
Pupil Transportation 7800 0.00 0.00<br />
Operation of Plant 7900 0.00 0.00<br />
Maintenance of Plant 8100 0.00 0.00<br />
Administrative Technology Services 8200 0.00 0.00<br />
Community Services 9100 0.00 0.00<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 0.00 0.00<br />
Interest 720 0.00 0.00<br />
Dues, Fees and Issuance Costs 730 0.00 0.00<br />
Miscellaneous Expenditures 790 0.00 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 0.00 0.00<br />
Other Capital Outlay 9300 0.00 0.00<br />
Total Expenditures 0.00 0.00 0.00 0.00<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures 0.00 0.00 0.00 0.00<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00 0.00<br />
Premium on Sale of Bonds 3791 0.00 0.00<br />
Discount on Sale of Bonds 891 0.00 0.00<br />
Refunding Bonds Issued 3715 0.00 0.00<br />
Premium on Refunding Bonds 3792 0.00 0.00<br />
Discount on Refunding Bonds 892 0.00 0.00<br />
Certificates of Participation Issued 3750 0.00 0.00<br />
Premium on Certificates of Participation 3793 0.00 0.00<br />
Discount on Certificates of Participation 893 0.00 0.00<br />
Loans Incurred 3720 0.00 0.00<br />
Proceeds from the Sale of Capital Assets 3730 0.00 0.00<br />
Loss Recoveries 3740 0.00 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00 0.00<br />
Special Facilities Construction Advances 3770 0.00 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00 0.00<br />
Transfers In 3600 0.00 0.00<br />
Transfers Out 9700 0.00 0.00<br />
Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00 0.00<br />
Net Change in Fund Balances 0.00 0.00 0.00 0.00<br />
Fund Balances, July 1, 2011 2800 0.00 0.00<br />
Adjustment to Fund Balances 2891 0.00 0.00<br />
Fund Balances, June 30, 2012 2700 0.00 0.00 0.00 0.00<br />
ESE 145<br />
255
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING BALANCE SHEET<br />
NONMAJOR GOVERNMENTAL FUNDS<br />
June 30, 2012<br />
Special Revenue Funds<br />
Food Miscellaneous Total Nonmajor<br />
Account Service Special Revenue Special Revenue<br />
Number 410 490 Funds<br />
ASSETS<br />
Cash and Cash Equivalents 1110 11,761,765.20 859,321.36 12,621,086.56<br />
Investments 1160 0.00 0.00 0.00<br />
Taxes Receivable, Net 1120 0.00 0.00 0.00<br />
Accounts Receivable, Net 1130 6,440.65 23.00 6,463.65<br />
Interest Receivable 1170 0.00 0.00 0.00<br />
Due from Reinsurer 1180 0.00 0.00 0.00<br />
Deposits Receivable 1210 0.00 0.00 0.00<br />
Due From Other Funds:<br />
Budgetary Funds 1141 0.00 0.00 0.00<br />
Internal Funds 1142 0.00 0.00 0.00<br />
Due from Other Agencies 1220 214,185.43 0.00 214,185.43<br />
Inventory 1150 416,365.37 0.00 416,365.37<br />
Prepaid Items 1230 0.00 0.00 0.00<br />
Restricted Assets:<br />
Cash with Fiscal/Service Agents 1114 0.00 0.00 0.00<br />
Total Assets 12,398,756.65 859,344.36 13,258,101.01<br />
LIABILITIES AND FUND BALANCES<br />
LIABILITIES<br />
Salaries, Benefits and Payroll Taxes Payable 2110 55,993.91 40,035.11 96,029.02<br />
Payroll Deductions and Withholdings 2170 59,628.05 16,896.91 76,524.96<br />
Accounts Payable 2120 162,069.47 16,422.27 178,491.74<br />
Judgments Payable 2130 0.00 0.00 0.00<br />
Construction Contracts Payable 2140 0.00 0.00 0.00<br />
Construction Contracts Payable-Retained Percentage 2150 0.00 0.00 0.00<br />
Matured Bonds Payable 2180 0.00 0.00 0.00<br />
Matured Interest Payable 2190 0.00 0.00 0.00<br />
Due to Fiscal Agent 2240 0.00 0.00 0.00<br />
Sales Tax Payable 2260 361.92 0.00 361.92<br />
Accrued Interest Payable 2210 0.00 0.00 0.00<br />
Deposits Payable 2220 0.00 0.00 0.00<br />
Due to Other Agencies 2230 56,142.59 11,429.88 67,572.47<br />
Section 1011.13 Notes Payable 2250 0.00 0.00 0.00<br />
Due to Other Funds:<br />
Budgetary Funds 2161 0.00 0.00 0.00<br />
Internal Funds 2162 0.00 0.00 0.00<br />
Deferred Revenue:<br />
Unearned Revenue 2410 120,215.29 0.00 120,215.29<br />
Unavailable Revenue 2410 0.00 0.00 0.00<br />
Total Liabilities 454,411.23 84,784.17 539,195.40<br />
FUND BALANCES<br />
Nonspendable:<br />
Inventory 2711 416,365.37 0.00 416,365.37<br />
Prepaid Amounts 2712 0.00 0.00 0.00<br />
Permanent Fund Principal 2713 0.00 0.00 0.00<br />
Other Not in Spendable Form 2719 0.00 0.00 0.00<br />
Total Nonspendable Fund Balance 2710 416,365.37 0.00 416,365.37<br />
Restricted for:<br />
Economic Stabilization 2721 0.00 0.00 0.00<br />
Federal Required Carryover Programs 2722 0.00 0.00 0.00<br />
State Required Carryover Programs 2723 0.00 0.00 0.00<br />
Local Sales Tax and Other Tax Levy 2724 0.00 0.00 0.00<br />
Debt Service 2725 0.00 0.00 0.00<br />
Capital Projects 2726 0.00 0.00 0.00<br />
Restricted for Grants and Programs 2729 11,527,980.05 0.00 11,527,980.05<br />
Restricted for _________________ 2729 0.00 0.00 0.00<br />
Total Restricted Fund Balance 2720 11,527,980.05 0.00 11,527,980.05<br />
Committed to:<br />
Economic Stabilization 2731 0.00 0.00 0.00<br />
Contractual Agreements 2732 0.00 0.00 0.00<br />
Committed for ________________ 2739 0.00 0.00 0.00<br />
Committed for ________________ 2739 0.00 0.00 0.00<br />
Total Committed Fund Balance 2730 0.00 0.00 0.00<br />
Assigned to:<br />
Special Revenue 2741 0.00 0.00 0.00<br />
Debt Service 2742 0.00 0.00 0.00<br />
Capital Projects 2743 0.00 0.00 0.00<br />
Permanent Funds 2744 0.00 0.00 0.00<br />
Assigned for Contract Commitments 2749 0.00 0.00 0.00<br />
Assigned for Carryover Appropriations 2749 0.00 0.00 0.00<br />
Assigned for Projected Operating Deficit 2749 0.00 0.00 0.00<br />
Assigned for Other Purposes 2749 0.00 774,560.19 774,560.19<br />
Total Assigned Fund Balance 2740 0.00 774,560.19 774,560.19<br />
Total Unassigned Fund Balance 2750 0.00 0.00 0.00<br />
Total Fund Balances 2700 11,944,345.42 774,560.19 12,718,905.61<br />
Total Liabilities and Fund Balances 12,398,756.65 859,344.36 13,258,101.01<br />
ESE 145<br />
256
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING BALANCE SHEET (CONTINUED)<br />
NONMAJOR GOVERNMENTAL FUNDS<br />
June 30, 2012<br />
Debt Service Funds<br />
SBE/COBI Other Debt Total Nonmajor<br />
Account Bonds Service Debt Service<br />
Number 210 290 Funds<br />
ASSETS<br />
Cash and Cash Equivalents 1110 0.00 23,290.19 23,290.19<br />
Investments 1160 285,075.17 1,128.11 286,203.28<br />
Taxes Receivable, Net 1120 0.00 0.00 0.00<br />
Accounts Receivable, Net 1130 0.00 860,440.10 860,440.10<br />
Interest Receivable 1170 0.00 1,263.09 1,263.09<br />
Due from Reinsurer 1180 0.00 0.00 0.00<br />
Deposits Receivable 1210 0.00 0.00 0.00<br />
Due From Other Funds:<br />
Budgetary Funds 1141 0.00 0.00 0.00<br />
Internal Funds 1142 0.00 0.00 0.00<br />
Due from Other Agencies 1220 0.00 1,703,545.23 1,703,545.23<br />
Inventory 1150 0.00 0.00 0.00<br />
Prepaid Items 1230 0.00 0.00 0.00<br />
Restricted Assets:<br />
Cash with Fiscal/Service Agents 1114 0.00 0.00 0.00<br />
Total Assets 285,075.17 2,589,666.72 2,874,741.89<br />
LIABILITIES AND FUND BALANCES<br />
LIABILITIES<br />
Salaries, Benefits and Payroll Taxes Payable 2110 0.00 0.00 0.00<br />
Payroll Deductions and Withholdings 2170 0.00 0.00 0.00<br />
Accounts Payable 2120 0.00 3,950.00 3,950.00<br />
Judgments Payable 2130 0.00 0.00 0.00<br />
Construction Contracts Payable 2140 0.00 0.00 0.00<br />
Construction Contracts Payable-Retained Percentage 2150 0.00 0.00 0.00<br />
Matured Bonds Payable 2180 0.00 0.00 0.00<br />
Matured Interest Payable 2190 0.00 0.00 0.00<br />
Due to Fiscal Agent 2240 0.00 0.00 0.00<br />
Sales Tax Payable 2260 0.00 0.00 0.00<br />
Accrued Interest Payable 2210 0.00 0.00 0.00<br />
Deposits Payable 2220 0.00 0.00 0.00<br />
Due to Other Agencies 2230 0.00 0.00 0.00<br />
Section 1011.13 Notes Payable 2250 0.00 0.00 0.00<br />
Due to Other Funds:<br />
Budgetary Funds 2161 0.00 1,102,318.53 1,102,318.53<br />
Internal Funds 2162 0.00 0.00 0.00<br />
Deferred Revenue:<br />
Unearned Revenue 2410 0.00 0.00 0.00<br />
Unavailable Revenue 2410 0.00 0.00 0.00<br />
Total Liabilities 0.00 1,106,268.53 1,106,268.53<br />
FUND BALANCES<br />
Nonspendable:<br />
Inventory 2711 0.00 0.00 0.00<br />
Prepaid Amounts 2712 0.00 0.00 0.00<br />
Permanent Fund Principal 2713 0.00 0.00 0.00<br />
Other Not in Spendable Form 2719 0.00 0.00 0.00<br />
Total Nonspendable Fund Balance 2710 0.00 0.00 0.00<br />
Restricted for:<br />
Economic Stabilization 2721 0.00 0.00 0.00<br />
Federal Required Carryover Programs 2722 0.00 0.00 0.00<br />
State Required Carryover Programs 2723 0.00 0.00 0.00<br />
Local Sales Tax and Other Tax Levy 2724 0.00 0.00 0.00<br />
Debt Service 2725 285,075.17 1,483,398.19 1,768,473.36<br />
Capital Projects 2726 0.00 0.00 0.00<br />
Restricted for _________________ 2729 0.00 0.00 0.00<br />
Restricted for _________________ 2729 0.00 0.00 0.00<br />
Total Restricted Fund Balance 2720 285,075.17 1,483,398.19 1,768,473.36<br />
Committed to:<br />
Economic Stabilization 2731 0.00 0.00 0.00<br />
Contractual Agreements 2732 0.00 0.00 0.00<br />
Committed for ________________ 2739 0.00 0.00 0.00<br />
Committed for ________________ 2739 0.00 0.00 0.00<br />
Total Committed Fund Balance 2730 0.00 0.00 0.00<br />
Assigned to:<br />
Special Revenue 2741 0.00 0.00 0.00<br />
Debt Service 2742 0.00 0.00 0.00<br />
Capital Projects 2743 0.00 0.00 0.00<br />
Permanent Funds 2744 0.00 0.00 0.00<br />
Assigned for __________________ 2749 0.00 0.00 0.00<br />
Assigned for __________________ 2749 0.00 0.00 0.00<br />
Total Assigned Fund Balance 2740 0.00 0.00 0.00<br />
Total Unassigned Fund Balance 2750 0.00 0.00 0.00<br />
Total Fund Balances 2700 285,075.17 1,483,398.19 1,768,473.36<br />
Total Liabilities and Fund Balances 285,075.17 2,589,666.72 2,874,741.89<br />
ESE 145<br />
257
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING BALANCE SHEET (CONTINUED)<br />
NONMAJOR GOVERNMENTAL FUNDS<br />
June 30, 2012<br />
Capital Projects Funds<br />
Capital Outlay Public Education Capital Outlay and Capital Improvement Total Nonmajor<br />
Bond Issues Capital Outlay Debt Service Funds Section 1011.71(2) Capital<br />
Account (COBI) (PECO) (CO & DS) F.S. Projects<br />
Number 310 340 360 370 Funds<br />
ASSETS<br />
Cash and Cash Equivalents 1110 336,786.33 0.00 679,886.17 7,348,153.57 8,364,826.07<br />
Investments 1160 154,481.16 0.00 0.00 10,170,122.33 10,324,603.49<br />
Taxes Receivable, Net 1120 0.00 0.00 0.00 0.00 0.00<br />
Accounts Receivable, Net 1130 0.00 0.00 0.00 0.00 0.00<br />
Interest Receivable 1170 242.27 0.00 0.00 34,432.17 34,674.44<br />
Due from Reinsurer 1180 0.00 0.00 0.00 0.00 0.00<br />
Deposits Receivable 1210 0.00 0.00 0.00 0.00 0.00<br />
Due From Other Funds:<br />
Budgetary Funds 1141 0.00 0.00 0.00 0.00 0.00<br />
Internal Funds 1142 0.00 0.00 0.00 0.00 0.00<br />
Due from Other Agencies 1220 0.00 109,042.78 0.00 3,602.05 112,644.83<br />
Inventory 1150 0.00 0.00 0.00 0.00 0.00<br />
Prepaid Items 1230 0.00 0.00 0.00 0.00 0.00<br />
Restricted Assets:<br />
Cash with Fiscal/Service Agents 1114 0.00 0.00 0.00 0.00 0.00<br />
Total Assets 491,509.76 109,042.78 679,886.17 17,556,310.12 18,836,748.83<br />
LIABILITIES AND FUND BALANCES<br />
LIABILITIES<br />
Salaries, Benefits and Payroll Taxes Payable 2110 0.00 0.00 0.00 0.00 0.00<br />
Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00 0.00<br />
Accounts Payable 2120 0.00 0.00 60,609.66 18,419.51 79,029.17<br />
Judgments Payable 2130 0.00 0.00 0.00 0.00 0.00<br />
Construction Contracts Payable 2140 0.00 0.00 0.00 22,318.73 22,318.73<br />
Construction Contracts Payable-Retained Percentage 2150 0.00 0.00 0.00 365,685.13 365,685.13<br />
Matured Bonds Payable 2180 0.00 0.00 0.00 0.00 0.00<br />
Matured Interest Payable 2190 0.00 0.00 0.00 0.00 0.00<br />
Due to Fiscal Agent 2240 0.00 0.00 0.00 0.00 0.00<br />
Sales Tax Payable 2260 0.00 0.00 0.00 0.00 0.00<br />
Accrued Interest Payable 2210 0.00 0.00 0.00 0.00 0.00<br />
Deposits Payable 2220 0.00 0.00 0.00 0.00 0.00<br />
Due to Other Agencies 2230 0.00 0.00 0.00 0.00 0.00<br />
Section 1011.13 Notes Payable 2250 0.00 0.00 0.00 0.00 0.00<br />
Due to Other Funds:<br />
Budgetary Funds 2161 0.00 109,042.78 0.00 0.00 109,042.78<br />
Internal Funds 2162 0.00 0.00 0.00 0.00 0.00<br />
Deferred Revenue:<br />
Unearned Revenue 2410 0.00 0.00 0.00 0.00 0.00<br />
Unavailable Revenue 2410 0.00 0.00 0.00 0.00 0.00<br />
Total Liabilities 0.00 109,042.78 60,609.66 406,423.37 576,075.81<br />
FUND BALANCES<br />
Nonspendable:<br />
Inventory 2711 0.00 0.00 0.00 0.00 0.00<br />
Prepaid Amounts 2712 0.00 0.00 0.00 0.00 0.00<br />
Permanent Fund Principal 2713 0.00 0.00 0.00 0.00 0.00<br />
Other Not in Spendable Form 2719 0.00 0.00 0.00 0.00 0.00<br />
Total Nonspendable Fund Balance 2710 0.00 0.00 0.00 0.00 0.00<br />
Restricted for:<br />
Economic Stabilization 2721 0.00 0.00 0.00 0.00 0.00<br />
Federal Required Carryover Programs 2722 0.00 0.00 0.00 0.00 0.00<br />
State Required Carryover Programs 2723 0.00 0.00 0.00 0.00 0.00<br />
Local Sales Tax and Other Tax Levy 2724 0.00 0.00 0.00 0.00 0.00<br />
Debt Service 2725 0.00 0.00 0.00 0.00 0.00<br />
Capital Projects 2726 491,509.76 0.00 619,276.51 17,149,886.75 18,260,673.02<br />
Restricted for _________________ 2729 0.00 0.00 0.00 0.00 0.00<br />
Restricted for _________________ 2729 0.00 0.00 0.00 0.00 0.00<br />
Total Restricted Fund Balance 2720 491,509.76 0.00 619,276.51 17,149,886.75 18,260,673.02<br />
Committed to:<br />
Economic Stabilization 2731 0.00 0.00 0.00 0.00 0.00<br />
Contractual Agreements 2732 0.00 0.00 0.00 0.00 0.00<br />
Committed for ________________ 2739 0.00 0.00 0.00 0.00 0.00<br />
Committed for ________________ 2739 0.00 0.00 0.00 0.00 0.00<br />
Total Committed Fund Balance 2730 0.00 0.00 0.00 0.00 0.00<br />
Assigned to:<br />
Special Revenue 2741 0.00 0.00 0.00 0.00 0.00<br />
Debt Service 2742 0.00 0.00 0.00 0.00 0.00<br />
Capital Projects 2743 0.00 0.00 0.00 0.00 0.00<br />
Permanent Funds 2744 0.00 0.00 0.00 0.00 0.00<br />
Assigned for __________________ 2749 0.00 0.00 0.00 0.00 0.00<br />
Assigned for __________________ 2749 0.00 0.00 0.00 0.00 0.00<br />
Total Assigned Fund Balance 2740 0.00 0.00 0.00 0.00 0.00<br />
Total Unassigned Fund Balance 2750 0.00 0.00 0.00 0.00 0.00<br />
Total Fund Balances 2700 491,509.76 0.00 619,276.51 17,149,886.75 18,260,673.02<br />
Total Liabilities and Fund Balances 491,509.76 109,042.78 679,886.17 17,556,310.12 18,836,748.83<br />
ESE 145<br />
258
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING BALANCE SHEET (CONTINUED)<br />
NONMAJOR GOVERNMENTAL FUNDS<br />
June 30, 2012<br />
Total<br />
Nonmajor<br />
Account Governmental<br />
Number<br />
Funds<br />
ASSETS<br />
Cash and Cash Equivalents 1110 21,009,202.82<br />
Investments 1160 10,610,806.77<br />
Taxes Receivable, Net 1120 0.00<br />
Accounts Receivable, Net 1130 866,903.75<br />
Interest Receivable 1170 35,937.53<br />
Due from Reinsurer 1180 0.00<br />
Deposits Receivable 1210 0.00<br />
Due From Other Funds:<br />
Budgetary Funds 1141 0.00<br />
Internal Funds 1142 0.00<br />
Due from Other Agencies 1220 2,030,375.49<br />
Inventory 1150 416,365.37<br />
Prepaid Items 1230 0.00<br />
Restricted Assets:<br />
Cash with Fiscal/Service Agents 1114 0.00<br />
Total Assets 34,969,591.73<br />
LIABILITIES AND FUND BALANCES<br />
LIABILITIES<br />
Salaries, Benefits and Payroll Taxes Payable 2110 96,029.02<br />
Payroll Deductions and Withholdings 2170 76,524.96<br />
Accounts Payable 2120 261,470.91<br />
Judgments Payable 2130 0.00<br />
Construction Contracts Payable 2140 22,318.73<br />
Construction Contracts Payable-Retained Percentage 2150 365,685.13<br />
Matured Bonds Payable 2180 0.00<br />
Matured Interest Payable 2190 0.00<br />
Due to Fiscal Agent 2240 0.00<br />
Sales Tax Payable 2260 361.92<br />
Accrued Interest Payable 2210 0.00<br />
Deposits Payable 2220 0.00<br />
Due to Other Agencies 2230 67,572.47<br />
Section 1011.13 Notes Payable 2250 0.00<br />
Due to Other Funds:<br />
Budgetary Funds 2161 1,211,361.31<br />
Internal Funds 2162 0.00<br />
Deferred Revenue:<br />
Unearned Revenue 2410 120,215.29<br />
Unavailable Revenue 2410 0.00<br />
Total Liabilities 2,221,539.74<br />
FUND BALANCES<br />
Nonspendable:<br />
Inventory 2711 416,365.37<br />
Prepaid Amounts 2712 0.00<br />
Permanent Fund Principal 2713 0.00<br />
Other Not in Spendable Form 2719 0.00<br />
Total Nonspendable Fund Balance 2710 416,365.37<br />
Restricted for:<br />
Economic Stabilization 2721 0.00<br />
Federal Required Carryover Programs 2722 0.00<br />
State Required Carryover Programs 2723 0.00<br />
Local Sales Tax and Other Tax Levy 2724 0.00<br />
Debt Service 2725 1,768,473.36<br />
Capital Projects 2726 18,260,673.02<br />
Restricted for _________________ 2729 11,527,980.05<br />
Restricted for _________________ 2729 0.00<br />
Total Restricted Fund Balance 2720 31,557,126.43<br />
Committed to:<br />
Economic Stabilization 2731 0.00<br />
Contractual Agreements 2732 0.00<br />
Committed for ________________ 2739 0.00<br />
Committed for ________________ 2739 0.00<br />
Total Committed Fund Balance 2730 0.00<br />
Assigned to:<br />
Special Revenue 2741 0.00<br />
Debt Service 2742 0.00<br />
Capital Projects 2743 0.00<br />
Permanent Funds 2744 0.00<br />
Assigned for __________________ 2749 0.00<br />
Assigned for __________________ 2749 774,560.19<br />
Total Assigned Fund Balance 2740 774,560.19<br />
Total Unassigned Fund Balance 2750 0.00<br />
Total Fund Balances 2700 32,748,051.99<br />
Total Liabilities and Fund Balances 34,969,591.73<br />
ESE 145<br />
259
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES<br />
NONMAJOR GOVERNMENTAL FUNDS<br />
For the Fiscal Year Ended June 30, 2012<br />
Special Revenue Funds<br />
Food Miscellaneous Total Nonmajor<br />
Account Service Special Revenue Special Revenue<br />
Number 410 490 Funds<br />
REVENUES<br />
Federal Direct 3100 0.00 0.00 0.00<br />
Federal Through State and Local 3200 20,813,979.60 0.00 20,813,979.60<br />
State Sources 3300 355,862.00 0.00 355,862.00<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 0.00 0.00 0.00<br />
Property Taxes Levied for Debt Service 3412 0.00 0.00 0.00<br />
Property Taxes Levied for Capital Projects 3413 0.00 0.00 0.00<br />
Local Sales Taxes 3418 0.00 0.00 0.00<br />
Charges for Service - Food Service 345X 5,718,629.57 0.00 5,718,629.57<br />
Impact Fees 3496 0.00 0.00 0.00<br />
Other Local Revenue 24,095.32 2,791,803.92 2,815,899.24<br />
Total Local Sources 3400 5,742,724.89 2,791,803.92 8,534,528.81<br />
Total Revenues 26,912,566.49 2,791,803.92 29,704,370.41<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00 44,963.91 44,963.91<br />
Pupil Personnel Services 6100 0.00 0.00 0.00<br />
Instructional Media Services 6200 0.00 0.00 0.00<br />
Instruction and Curriculum Development Services 6300 0.00 42.58 42.58<br />
Instructional Staff Training Services 6400 0.00 0.00 0.00<br />
Instructional-Related Technology 6500 0.00 0.00 0.00<br />
Board 7100 0.00 0.00 0.00<br />
General Administration 7200 0.00 0.00 0.00<br />
<strong>School</strong> Administration 7300 0.00 0.00 0.00<br />
Facilities Acquisition and Construction 7410 0.00 0.00 0.00<br />
Fiscal Services 7500 0.00 0.00 0.00<br />
Food Services 7600 22,805,254.60 0.00 22,805,254.60<br />
Central Services 7700 0.00 0.00 0.00<br />
Pupil Transportation 7800 0.00 0.00 0.00<br />
Operation of Plant 7900 0.00 604.45 604.45<br />
Maintenance of Plant 8100 0.00 641.01 641.01<br />
Administrative Technology Services 8200 0.00 0.00 0.00<br />
Community Services 9100 0.00 2,648,421.21 2,648,421.21<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 0.00 0.00 0.00<br />
Interest 720 0.00 0.00 0.00<br />
Dues, Fees and Issuance Costs 730 0.00 0.00 0.00<br />
Miscellaneous Expenditures 790 0.00 0.00 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 0.00 0.00 0.00<br />
Other Capital Outlay 9300 511,336.96 2,426.12 513,763.08<br />
Total Expenditures 23,316,591.56 2,697,099.28 26,013,690.84<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures 3,595,974.93 94,704.64 3,690,679.57<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00 0.00 0.00<br />
Premium on Sale of Bonds 3791 0.00 0.00 0.00<br />
Discount on Sale of Bonds 891 0.00 0.00 0.00<br />
Refunding Bonds Issued 3715 0.00 0.00 0.00<br />
Premium on Refunding Bonds 3792 0.00 0.00 0.00<br />
Discount on Refunding Bonds 892 0.00 0.00 0.00<br />
Certificates of Participation Issued 3750 0.00 0.00 0.00<br />
Premium on Certificates of Participation 3793 0.00 0.00 0.00<br />
Discount on Certificates of Participation 893 0.00 0.00 0.00<br />
Loans Incurred 3720 0.00 0.00 0.00<br />
Proceeds from the Sale of Capital Assets 3730 0.00 0.00 0.00<br />
Loss Recoveries 3740 0.00 0.00 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00 0.00 0.00<br />
Special Facilities Construction Advances 3770 0.00 0.00 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00 0.00 0.00<br />
Transfers In 3600 0.00 0.00 0.00<br />
Transfers Out 9700 0.00 (4,936.33) (4,936.33)<br />
Total Other Financing Sources (Uses) 0.00 (4,936.33) (4,936.33)<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00 0.00 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00 0.00 0.00<br />
Net Change in Fund Balances 3,595,974.93 89,768.31 3,685,743.24<br />
Fund Balances, July 1, 2011 2800 8,348,370.49 684,791.88 9,033,162.37<br />
Adjustment to Fund Balances 2891 0.00 0.00 0.00<br />
Fund Balances, June 30, 2012 2700 11,944,345.42 774,560.19 12,718,905.61<br />
ESE 145<br />
260
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (CONTINUED)<br />
NONMAJOR GOVERNMENTAL FUNDS<br />
For the Fiscal Year Ended June 30, 2012<br />
Debt Service Funds<br />
SBE/COBI Other Debt Total Nonmajor<br />
Account Bonds Service Debt Service<br />
Number 210 290 Funds<br />
REVENUES<br />
Federal Direct 3100 0.00 0.00 0.00<br />
Federal Through State and Local 3200 0.00 0.00 0.00<br />
State Sources 3300 1,664,138.17 0.00 1,664,138.17<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 0.00 0.00 0.00<br />
Property Taxes Levied for Debt Service 3412 0.00 0.00 0.00<br />
Property Taxes Levied for Capital Projects 3413 0.00 0.00 0.00<br />
Local Sales Taxes 3418 0.00 9,925,207.31 9,925,207.31<br />
Charges for Service - Food Service 345X 0.00 0.00 0.00<br />
Impact Fees 3496 0.00 0.00 0.00<br />
Other Local Revenue 0.00 1,103,995.05 1,103,995.05<br />
Total Local Sources 3400 0.00 11,029,202.36 11,029,202.36<br />
Total Revenues 1,664,138.17 11,029,202.36 12,693,340.53<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00 0.00 0.00<br />
Pupil Personnel Services 6100 0.00 0.00 0.00<br />
Instructional Media Services 6200 0.00 0.00 0.00<br />
Instruction and Curriculum Development Services 6300 0.00 0.00 0.00<br />
Instructional Staff Training Services 6400 0.00 0.00 0.00<br />
Instructional-Related Technology 6500 0.00 0.00 0.00<br />
Board 7100 0.00 0.00 0.00<br />
General Administration 7200 0.00 0.00 0.00<br />
<strong>School</strong> Administration 7300 0.00 0.00 0.00<br />
Facilities Acquisition and Construction 7410 0.00 0.00 0.00<br />
Fiscal Services 7500 0.00 0.00 0.00<br />
Food Services 7600 0.00 0.00 0.00<br />
Central Services 7700 0.00 0.00 0.00<br />
Pupil Transportation 7800 0.00 0.00 0.00<br />
Operation of Plant 7900 0.00 0.00 0.00<br />
Maintenance of Plant 8100 0.00 0.00 0.00<br />
Administrative Technology Services 8200 0.00 0.00 0.00<br />
Community Services 9100 0.00 0.00 0.00<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 1,125,000.00 14,113,612.21 15,238,612.21<br />
Interest 720 563,807.50 12,190,693.55 12,754,501.05<br />
Dues, Fees and Issuance Costs 730 4,342.87 34,310.01 38,652.88<br />
Miscellaneous Expenditures 790 0.00 0.00 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 0.00 0.00 0.00<br />
Other Capital Outlay 9300 0.00 0.00 0.00<br />
Total Expenditures 1,693,150.37 26,338,615.77 28,031,766.14<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures (29,012.20) (15,309,413.41) (15,338,425.61)<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00 0.00 0.00<br />
Premium on Sale of Bonds 3791 0.00 0.00 0.00<br />
Discount on Sale of Bonds 891 0.00 0.00 0.00<br />
Refunding Bonds Issued 3715 1,135,000.00 0.00 1,135,000.00<br />
Premium on Refunding Bonds 3792 173,572.20 0.00 173,572.20<br />
Discount on Refunding Bonds 892 0.00 0.00 0.00<br />
Certificates of Participation Issued 3750 0.00 0.00 0.00<br />
Premium on Certificates of Participation 3793 0.00 0.00 0.00<br />
Discount on Certificates of Participation 893 0.00 0.00 0.00<br />
Loans Incurred 3720 0.00 0.00 0.00<br />
Proceeds from the Sale of Capital Assets 3730 0.00 0.00 0.00<br />
Loss Recoveries 3740 0.00 0.00 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00 0.00 0.00<br />
Special Facilities Construction Advances 3770 0.00 0.00 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 (1,305,198.75) 0.00 (1,305,198.75)<br />
Transfers In 3600 0.00 17,994,110.66 17,994,110.66<br />
Transfers Out 9700 0.00 (2,707,852.23) (2,707,852.23)<br />
Total Other Financing Sources (Uses) 3,373.45 15,286,258.43 15,289,631.88<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00 0.00 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00 0.00 0.00<br />
Net Change in Fund Balances (25,638.75) (23,154.98) (48,793.73)<br />
Fund Balances, July 1, 2011 2800 310,713.92 1,506,553.17 1,817,267.09<br />
Adjustment to Fund Balances 2891 0.00 0.00 0.00<br />
Fund Balances, June 30, 2012 2700 285,075.17 1,483,398.19 1,768,473.36<br />
ESE 145<br />
261
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (CONTINUED)<br />
NONMAJOR GOVERNMENTAL FUNDS<br />
For the Fiscal Year Ended June 30, 2012<br />
Capital Projects Funds<br />
Capital Outlay Public Education Capital Outlay and Capital Improvement Total Nonmajor<br />
Bond Issues Capital Outlay Debt Service Funds Section 1011.71(2) Capital<br />
Account (COBI) (PECO) (CO & DS) F.S. Project<br />
Number 310 340 360 370 Funds<br />
REVENUES<br />
Federal Direct 3100 0.00 0.00 0.00 0.00 0.00<br />
Federal Through State and Local 3200 0.00 0.00 0.00 0.00 0.00<br />
State Sources 3300 0.00 0.00 496,171.02 0.00 496,171.02<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 0.00 0.00 0.00 0.00 0.00<br />
Property Taxes Levied for Debt Service 3412 0.00 0.00 0.00 0.00 0.00<br />
Property Taxes Levied for Capital Projects 3413 0.00 0.00 0.00 25,513,349.19 25,513,349.19<br />
Local Sales Taxes 3418 0.00 0.00 0.00 0.00 0.00<br />
Charges for Service - Food Service 345X 0.00 0.00 0.00 0.00 0.00<br />
Impact Fees 3496 0.00 0.00 0.00 0.00 0.00<br />
Other Local Revenue 1,981.41 267.23 530.29 480,977.72 483,756.65<br />
Total Local Sources 3400 1,981.41 267.23 530.29 25,994,326.91 25,997,105.84<br />
Total Revenues 1,981.41 267.23 496,701.31 25,994,326.91 26,493,276.86<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00 0.00 0.00 0.00 0.00<br />
Pupil Personnel Services 6100 0.00 0.00 0.00 0.00 0.00<br />
Instructional Media Services 6200 0.00 0.00 0.00 0.00 0.00<br />
Instruction and Curriculum Development Services 6300 0.00 0.00 0.00 0.00 0.00<br />
Instructional Staff Training Services 6400 0.00 0.00 0.00 0.00 0.00<br />
Instructional-Related Technology 6500 0.00 0.00 0.00 0.00 0.00<br />
Board 7100 0.00 0.00 0.00 0.00 0.00<br />
General Administration 7200 0.00 0.00 0.00 0.00 0.00<br />
<strong>School</strong> Administration 7300 0.00 0.00 0.00 0.00 0.00<br />
Facilities Acquisition and Construction 7410 601,289.91 217,431.95 552,570.24 876,021.85 2,247,313.95<br />
Fiscal Services 7500 0.00 0.00 0.00 0.00 0.00<br />
Food Services 7600 0.00 0.00 0.00 0.00 0.00<br />
Central Services 7700 0.00 0.00 0.00 0.00 0.00<br />
Pupil Transportation 7800 0.00 0.00 0.00 0.00 0.00<br />
Operation of Plant 7900 0.00 0.00 0.00 0.00 0.00<br />
Maintenance of Plant 8100 0.00 0.00 0.00 0.00 0.00<br />
Administrative Technology Services 8200 0.00 0.00 0.00 0.00 0.00<br />
Community Services 9100 0.00 0.00 0.00 0.00 0.00<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 0.00 0.00 0.00 0.00 0.00<br />
Interest 720 0.00 0.00 0.00 0.00 0.00<br />
Dues, Fees and Issuance Costs 730 0.00 0.00 927.92 0.00 927.92<br />
Miscellaneous Expenditures 790 0.00 0.00 0.00 0.00 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 41,783.44 1,052,283.37 33,899.48 5,330,823.89 6,458,790.18<br />
Other Capital Outlay 9300 0.00 0.00 2,293.19 1,075,913.74 1,078,206.93<br />
Total Expenditures 643,073.35 1,269,715.32 589,690.83 7,282,759.48 9,785,238.98<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures (641,091.94) (1,269,448.09) (92,989.52) 18,711,567.43 16,708,037.88<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00 0.00 0.00 0.00 0.00<br />
Premium on Sale of Bonds 3791 0.00 0.00 0.00 0.00 0.00<br />
Discount on Sale of Bonds 891 0.00 0.00 0.00 0.00 0.00<br />
Refunding Bonds Issued 3715 0.00 0.00 0.00 0.00 0.00<br />
Premium on Refunding Bonds 3792 0.00 0.00 0.00 0.00 0.00<br />
Discount on Refunding Bonds 892 0.00 0.00 0.00 0.00 0.00<br />
Certificates of Participation Issued 3750 0.00 0.00 0.00 0.00 0.00<br />
Premium on Certificates of Participation 3793 0.00 0.00 0.00 0.00 0.00<br />
Discount on Certificates of Participation 893 0.00 0.00 0.00 0.00 0.00<br />
Loans Incurred 3720 0.00 0.00 0.00 0.00 0.00<br />
Proceeds from the Sale of Capital Assets 3730 0.00 0.00 0.00 0.00 0.00<br />
Loss Recoveries 3740 0.00 0.00 0.00 0.00 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00 0.00 0.00 0.00 0.00<br />
Special Facilities Construction Advances 3770 0.00 0.00 0.00 0.00 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00 0.00 0.00 0.00 0.00<br />
Transfers In 3600 0.00 0.00 0.00 0.00 0.00<br />
Transfers Out 9700 0.00 0.00 0.00 (21,100,818.05) (21,100,818.05)<br />
Total Other Financing Sources (Uses) 0.00 0.00 0.00 (21,100,818.05) (21,100,818.05)<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00 0.00 0.00 0.00 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00 0.00 0.00 0.00 0.00<br />
Net Change in Fund Balances (641,091.94) (1,269,448.09) (92,989.52) (2,389,250.62) (4,392,780.17)<br />
Fund Balances, July 1, 2011 2800 1,132,601.70 1,269,448.09 712,266.03 19,539,137.37 22,653,453.19<br />
Adjustment to Fund Balances 2891 0.00 0.00 0.00 0.00 0.00<br />
Fund Balances, June 30, 2012 2700 491,509.76 0.00 619,276.51 17,149,886.75 18,260,673.02<br />
ESE 145<br />
262
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (CONTINUED)<br />
NONMAJOR GOVERNMENTAL FUNDS<br />
For the Fiscal Year Ended June 30, 2012<br />
Total<br />
Nonmajor<br />
Account Governmental<br />
Number<br />
Funds<br />
REVENUES<br />
Federal Direct 3100 0.00<br />
Federal Through State and Local 3200 20,813,979.60<br />
State Sources 3300 2,516,171.19<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 0.00<br />
Property Taxes Levied for Debt Service 3412 0.00<br />
Property Taxes Levied for Capital Projects 3413 25,513,349.19<br />
Local Sales Taxes 3418 9,925,207.31<br />
Charges for Service - Food Service 345X 5,718,629.57<br />
Impact Fees 3496 0.00<br />
Other Local Revenue 4,403,650.94<br />
Total Local Sources 3400 45,560,837.01<br />
Total Revenues 68,890,987.80<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 44,963.91<br />
Pupil Personnel Services 6100 0.00<br />
Instructional Media Services 6200 0.00<br />
Instruction and Curriculum Development Services 6300 42.58<br />
Instructional Staff Training Services 6400 0.00<br />
Instructional-Related Technology 6500 0.00<br />
Board 7100 0.00<br />
General Administration 7200 0.00<br />
<strong>School</strong> Administration 7300 0.00<br />
Facilities Acquisition and Construction 7410 2,247,313.95<br />
Fiscal Services 7500 0.00<br />
Food Services 7600 22,805,254.60<br />
Central Services 7700 0.00<br />
Pupil Transportation 7800 0.00<br />
Operation of Plant 7900 604.45<br />
Maintenance of Plant 8100 641.01<br />
Administrative Technology Services 8200 0.00<br />
Community Services 9100 2,648,421.21<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 15,238,612.21<br />
Interest 720 12,754,501.05<br />
Dues, Fees and Issuance Costs 730 39,580.80<br />
Miscellaneous Expenditures 790 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 6,458,790.18<br />
Other Capital Outlay 9300 1,591,970.01<br />
Total Expenditures 63,830,695.96<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures 5,060,291.84<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00<br />
Premium on Sale of Bonds 3791 0.00<br />
Discount on Sale of Bonds 891 0.00<br />
Refunding Bonds Issued 3715 1,135,000.00<br />
Premium on Refunding Bonds 3792 173,572.20<br />
Discount on Refunding Bonds 892 0.00<br />
Certificates of Participation Issued 3750 0.00<br />
Premium on Certificates of Participation 3793 0.00<br />
Discount on Certificates of Participation 893 0.00<br />
Loans Incurred 3720 0.00<br />
Proceeds from the Sale of Capital Assets 3730 0.00<br />
Loss Recoveries 3740 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00<br />
Special Facilities Construction Advances 3770 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 (1,305,198.75)<br />
Transfers In 3600 17,994,110.66<br />
Transfers Out 9700 (23,813,606.61)<br />
Total Other Financing Sources (Uses) (5,816,122.50)<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00<br />
Net Change in Fund Balances (755,830.66)<br />
Fund Balances, July 1, 2011 2800 33,503,882.65<br />
Adjustment to Fund Balances 2891 0.00<br />
Fund Balances, June 30, 2012 2700 32,748,051.99<br />
ESE 145<br />
263
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL<br />
SPECIAL REVENUE FUND FOOD SERVICE<br />
For the Fiscal Year Ended June 30, 2012<br />
Variance with<br />
Account Budgeted Amounts<br />
Actual Final Budget -<br />
Number Original Final Amounts Positive (Negative)<br />
REVENUES<br />
Federal Direct 3100 0.00<br />
Federal Through State and Local 3200 19,416,328.00 20,813,979.60 20,813,979.60 0.00<br />
State Sources 3300 312,300.00 355,862.00 355,862.00 0.00<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 0.00<br />
Property Taxes Levied for Debt Service 3412 0.00<br />
Property Taxes Levied for Capital Projects 3413 0.00<br />
Local Sales Taxes 3418 0.00<br />
Charges for Service - Food Service 345X 5,901,372.00 5,751,222.93 5,718,629.57 (32,593.36)<br />
Impact Fees 3496 0.00<br />
Other Local Revenue 24,095.32 24,095.32<br />
Total Local Sources 3400 5,901,372.00 5,751,222.93 5,742,724.89 (8,498.04)<br />
Total Revenues 25,630,000.00 26,921,064.53 26,912,566.49 (8,498.04)<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00<br />
Pupil Personnel Services 6100 0.00<br />
Instructional Media Services 6200 23,899.49 0.00<br />
Instruction and Curriculum Development Services 6300 0.00<br />
Instructional Staff Training Services 6400 0.00<br />
Instructional-Related Technology 6500 0.00<br />
Board 7100 0.00<br />
General Administration 7200 0.00<br />
<strong>School</strong> Administration 7300 0.00<br />
Facilities Acquisition and Construction 7410 0.00<br />
Fiscal Services 7500 0.00<br />
Food Services 7600 24,883,584.24 25,734,562.30 22,805,254.60 2,929,307.70<br />
Central Services 7700 0.00<br />
Pupil Transportation 7800 0.00<br />
Operation of Plant 7900 0.00<br />
Maintenance of Plant 8100 0.00<br />
Administrative Technology Services 8200 0.00<br />
Community Services 9100 0.00<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 0.00<br />
Interest 720 0.00<br />
Dues, Fees and Issuance Costs 730 0.00<br />
Miscellaneous Expenditures 790 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 14,000.00 0.00<br />
Other Capital Outlay 9300 155,000.00 632,985.96 511,336.96 121,649.00<br />
Total Expenditures 25,076,483.73 26,367,548.26 23,316,591.56 3,050,956.70<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures 553,516.27 553,516.27 3,595,974.93 3,042,458.66<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00<br />
Premium on Sale of Bonds 3791 0.00<br />
Discount on Sale of Bonds 891 0.00<br />
Refunding Bonds Issued 3715 0.00<br />
Premium on Refunding Bonds 3792 0.00<br />
Discount on Refunding Bonds 892 0.00<br />
Certificates of Participation Issued 3750 0.00<br />
Premium on Certificates of Participation 3793 0.00<br />
Discount on Certificates of Participation 893 0.00<br />
Loans Incurred 3720 0.00<br />
Proceeds from the Sale of Capital Assets 3730 0.00<br />
Loss Recoveries 3740 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00<br />
Special Facilities Construction Advances 3770 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00<br />
Transfers In 3600 0.00<br />
Transfers Out 9700 0.00<br />
Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00<br />
Net Change in Fund Balances 553,516.27 553,516.27 3,595,974.93 3,042,458.66<br />
Fund Balances, July 1, 2011 2800 8,348,370.49 8,348,370.49 8,348,370.49 0.00<br />
Adjustment to Fund Balances 2891 0.00<br />
Fund Balances, June 30, 2012 2700 8,901,886.76 8,901,886.76 11,944,345.42 3,042,458.66<br />
ESE 145<br />
264
Exhibit G-1<br />
Page 33<br />
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL<br />
SPECIAL REVENUE FUND MISCELLANEOUS<br />
For the Fiscal Year Ended June 30, 2012<br />
Variance with<br />
Account Budgeted Amounts<br />
Actual Final Budget -<br />
Number Original Final Amounts Positive (Negative)<br />
REVENUES<br />
Federal Direct 3100 0.00<br />
Federal Through State and Local 3200 0.00<br />
State Sources 3300 0.00<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 0.00<br />
Property Taxes Levied for Debt Service 3412 0.00<br />
Property Taxes Levied for Capital Projects 3413 0.00<br />
Local Sales Taxes 3418 0.00<br />
Charges for Service - Food Service 345X 0.00<br />
Impact Fees 3496 0.00<br />
Other Local Revenue 2,718,309.00 2,792,257.02 2,791,803.92 (453.10)<br />
Total Local Sources 3400 2,718,309.00 2,792,257.02 2,791,803.92 (453.10)<br />
Total Revenues 2,718,309.00 2,792,257.02 2,791,803.92 (453.10)<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 115,184.40 44,963.91 44,963.91 0.00<br />
Pupil Personnel Services 6100 0.00<br />
Instructional Media Services 6200 36,357.26 0.00<br />
Instruction and Curriculum Development Services 6300 7,102.21 42.58 42.58 0.00<br />
Instructional Staff Training Services 6400 0.00<br />
Instructional-Related Technology 6500 0.00<br />
Board 7100 0.00<br />
General Administration 7200 0.00<br />
<strong>School</strong> Administration 7300 0.00<br />
Facilities Acquisition and Construction 7410 0.00<br />
Fiscal Services 7500 0.00<br />
Food Services 7600 0.00<br />
Central Services 7700 0.00<br />
Pupil Transportation 7800 0.00<br />
Operation of Plant 7900 604.45 604.45 0.00<br />
Maintenance of Plant 8100 641.01 641.01 0.00<br />
Administrative Technology Services 8200 0.00<br />
Community Services 9100 2,782,279.23 2,961,256.72 2,648,421.21 312,835.51<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 0.00<br />
Interest 720 0.00<br />
Dues, Fees and Issuance Costs 730 0.00<br />
Miscellaneous Expenditures 790 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 0.00<br />
Other Capital Outlay 9300 2,426.12 2,426.12 0.00<br />
Total Expenditures 2,940,923.10 3,009,934.79 2,697,099.28 312,835.51<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures (222,614.10) (217,677.77) 94,704.64 312,382.41<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00<br />
Premium on Sale of Bonds 3791 0.00<br />
Discount on Sale of Bonds 891 0.00<br />
Refunding Bonds Issued 3715 0.00<br />
Premium on Refunding Bonds 3792 0.00<br />
Discount on Refunding Bonds 892 0.00<br />
Certificates of Participation Issued 3750 0.00<br />
Premium on Certificates of Participation 3793 0.00<br />
Discount on Certificates of Participation 893 0.00<br />
Loans Incurred 3720 0.00<br />
Proceeds from the Sale of Capital Assets 3730 0.00<br />
Loss Recoveries 3740 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00<br />
Special Facilities Construction Advances 3770 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00<br />
Transfers In 3600 0.00<br />
Transfers Out 9700 (4,936.33) (4,936.33) 0.00<br />
Total Other Financing Sources (Uses) 0.00 (4,936.33) (4,936.33) 0.00<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00<br />
Net Change in Fund Balances (222,614.10) (222,614.10) 89,768.31 312,382.41<br />
Fund Balances, July 1, 2011 2800 684,791.88 684,791.88 684,791.88 0.00<br />
Adjustment to Fund Balances 2891 0.00<br />
Fund Balances, June 30, 2012 2700 462,177.78 462,177.78 774,560.19<br />
265<br />
312,382.41<br />
ESE 145
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL<br />
DEBT SERVICE FUND SBE/COBI BONDS<br />
For the Fiscal Year Ended June 30, 2012<br />
Variance with<br />
Account Budgeted Amounts<br />
Actual Final Budget -<br />
Number Original Final Amounts Positive (Negative)<br />
REVENUES<br />
Federal Direct 3100 0.00<br />
Federal Through State and Local 3200 0.00<br />
State Sources 3300 1,634,360.12 1,634,360.12 1,664,138.17 29,778.05<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 0.00<br />
Property Taxes Levied for Debt Service 3412 0.00<br />
Property Taxes Levied for Capital Projects 3413 0.00<br />
Local Sales Taxes 3418 0.00<br />
Charges for Service - Food Service 345X 0.00<br />
Impact Fees 3496 0.00<br />
Other Local Revenue 0.00<br />
Total Local Sources 3400 0.00 0.00 0.00 0.00<br />
Total Revenues 1,634,360.12 1,634,360.12 1,664,138.17 29,778.05<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00<br />
Pupil Personnel Services 6100 0.00<br />
Instructional Media Services 6200 0.00<br />
Instruction and Curriculum Development Services 6300 0.00<br />
Instructional Staff Training Services 6400 0.00<br />
Instructional-Related Technology 6500 0.00<br />
Board 7100 0.00<br />
General Administration 7200 0.00<br />
<strong>School</strong> Administration 7300 0.00<br />
Facilities Acquisition and Construction 7410 0.00<br />
Fiscal Services 7500 0.00<br />
Food Services 7600 0.00<br />
Central Services 7700 0.00<br />
Pupil Transportation 7800 0.00<br />
Operation of Plant 7900 0.00<br />
Maintenance of Plant 8100 0.00<br />
Administrative Technology Services 8200 0.00<br />
Community Services 9100 0.00<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 1,125,000.00 1,125,000.00 1,125,000.00 0.00<br />
Interest 720 563,807.50 563,807.50 563,807.50 0.00<br />
Dues, Fees and Issuance Costs 730 4,342.87 4,342.87 0.00<br />
Miscellaneous Expenditures 790 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 0.00<br />
Other Capital Outlay 9300 0.00<br />
Total Expenditures 1,688,807.50 1,693,150.37 1,693,150.37 0.00<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures (54,447.38) (58,790.25) (29,012.20) 29,778.05<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00<br />
Premium on Sale of Bonds 3791 0.00<br />
Discount on Sale of Bonds 891 0.00<br />
Refunding Bonds Issued 3715 1,135,000.00 1,135,000.00 0.00<br />
Premium on Refunding Bonds 3792 173,572.20 173,572.20 0.00<br />
Discount on Refunding Bonds 892 0.00<br />
Certificates of Participation Issued 3750 0.00<br />
Premium on Certificates of Participation 3793 0.00<br />
Discount on Certificates of Participation 893 0.00<br />
Loans Incurred 3720 0.00<br />
Proceeds from the Sale of Capital Assets 3730 0.00<br />
Loss Recoveries 3740 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00<br />
Special Facilities Construction Advances 3770 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 (1,305,198.75) (1,305,198.75) 0.00<br />
Transfers In 3600 0.00<br />
Transfers Out 9700 0.00<br />
Total Other Financing Sources (Uses) 0.00 3,373.45 3,373.45 0.00<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00<br />
Net Change in Fund Balances (54,447.38) (55,416.80) (25,638.75) 29,778.05<br />
Fund Balances, July 1, 2011 2800 310,713.92 310,713.92 310,713.92 0.00<br />
Adjustment to Fund Balances 2891 0.00<br />
Fund Balances, June 30, 2012 2700 256,266.54 255,297.12 285,075.17 29,778.05<br />
ESE 145<br />
266
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL<br />
DEBT SERVICE FUND OTHER<br />
For the Fiscal Year Ended June 30, 2012<br />
Variance with<br />
Account Budgeted Amounts<br />
Actual Final Budget -<br />
Number Original Final Amounts Positive (Negative)<br />
REVENUES<br />
Federal Direct 3100 0.00<br />
Federal Through State and Local 3200 0.00<br />
State Sources 3300 0.00<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 0.00<br />
Property Taxes Levied for Debt Service 3412 0.00<br />
Property Taxes Levied for Capital Projects 3413 0.00<br />
Local Sales Taxes 3418 9,567,677.65 9,925,207.31 9,925,207.31 0.00<br />
Charges for Service - Food Service 345X 0.00<br />
Impact Fees 3496 0.00<br />
Other Local Revenue 1,090,396.99 1,103,995.05 1,103,995.05 0.00<br />
Total Local Sources 3400 10,658,074.64 11,029,202.36 11,029,202.36 0.00<br />
Total Revenues 10,658,074.64 11,029,202.36 11,029,202.36 0.00<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00<br />
Pupil Personnel Services 6100 0.00<br />
Instructional Media Services 6200 0.00<br />
Instruction and Curriculum Development Services 6300 0.00<br />
Instructional Staff Training Services 6400 0.00<br />
Instructional-Related Technology 6500 0.00<br />
Board 7100 0.00<br />
General Administration 7200 0.00<br />
<strong>School</strong> Administration 7300 0.00<br />
Facilities Acquisition and Construction 7410 0.00<br />
Fiscal Services 7500 0.00<br />
Food Services 7600 0.00<br />
Central Services 7700 0.00<br />
Pupil Transportation 7800 0.00<br />
Operation of Plant 7900 0.00<br />
Maintenance of Plant 8100 0.00<br />
Administrative Technology Services 8200 0.00<br />
Community Services 9100 0.00<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 14,113,614.23 14,113,614.21 14,113,612.21 2.00<br />
Interest 720 12,190,694.31 12,190,693.55 12,190,693.55 0.00<br />
Dues, Fees and Issuance Costs 730 55,000.00 34,310.01 34,310.01 0.00<br />
Miscellaneous Expenditures 790 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 0.00<br />
Other Capital Outlay 9300 0.00<br />
Total Expenditures 26,359,308.54 26,338,617.77 26,338,615.77 2.00<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures (15,701,233.90) (15,309,415.41) (15,309,413.41) 2.00<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00<br />
Premium on Sale of Bonds 3791 0.00<br />
Discount on Sale of Bonds 891 0.00<br />
Refunding Bonds Issued 3715 0.00<br />
Premium on Refunding Bonds 3792 0.00<br />
Discount on Refunding Bonds 892 0.00<br />
Certificates of Participation Issued 3750 0.00<br />
Premium on Certificates of Participation 3793 0.00<br />
Discount on Certificates of Participation 893 0.00<br />
Loans Incurred 3720 0.00<br />
Proceeds from the Sale of Capital Assets 3730 0.00<br />
Loss Recoveries 3740 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00<br />
Special Facilities Construction Advances 3770 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00<br />
Transfers In 3600 18,014,762.28 17,994,112.77 17,994,110.66 (2.11)<br />
Transfers Out 9700 (2,337,000.00) (2,707,852.23) (2,707,852.23) 0.00<br />
Total Other Financing Sources (Uses) 15,677,762.28 15,286,260.54 15,286,258.43 (2.11)<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00<br />
Net Change in Fund Balances (23,471.62) (23,154.87) (23,154.98) (0.11)<br />
Fund Balances, July 1, 2011 2800 1,506,553.17 1,506,553.17 1,506,553.17 0.00<br />
Adjustment to Fund Balances 2891 0.00<br />
Fund Balances, June 30, 2012 2700 1,483,081.55 1,483,398.30 1,483,398.19 (0.11)<br />
ESE 145<br />
267
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL<br />
DEBT SERVICE FUND ARRA ECONOMIC STIMULUS<br />
For the Fiscal Year Ended June 30, 2012<br />
Variance with<br />
Account Budgeted Amounts<br />
Actual Final Budget -<br />
Number Original Final Amounts Positive (Negative)<br />
REVENUES<br />
Federal Direct 3100 2,349,000.00 2,349,000.00 2,349,000.00 0.00<br />
Federal Through State and Local 3200 0.00<br />
State Sources 3300 0.00<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 0.00<br />
Property Taxes Levied for Debt Service 3412 0.00<br />
Property Taxes Levied for Capital Projects 3413 0.00<br />
Local Sales Taxes 3418 0.00<br />
Charges for Service - Food Service 345X 0.00<br />
Impact Fees 3496 0.00<br />
Other Local Revenue 0.00<br />
Total Local Sources 3400 0.00 0.00 0.00 0.00<br />
Total Revenues 2,349,000.00 2,349,000.00 2,349,000.00 0.00<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00<br />
Pupil Personnel Services 6100 0.00<br />
Instructional Media Services 6200 0.00<br />
Instruction and Curriculum Development Services 6300 0.00<br />
Instructional Staff Training Services 6400 0.00<br />
Instructional-Related Technology 6500 0.00<br />
Board 7100 0.00<br />
General Administration 7200 0.00<br />
<strong>School</strong> Administration 7300 0.00<br />
Facilities Acquisition and Construction 7410 0.00<br />
Fiscal Services 7500 0.00<br />
Food Services 7600 0.00<br />
Central Services 7700 0.00<br />
Pupil Transportation 7800 0.00<br />
Operation of Plant 7900 0.00<br />
Maintenance of Plant 8100 0.00<br />
Administrative Technology Services 8200 0.00<br />
Community Services 9100 0.00<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 0.00<br />
Interest 720 2,696,490.00 2,696,490.00 2,696,490.00 0.00<br />
Dues, Fees and Issuance Costs 730 10,000.00 3,187.50 3,187.50 0.00<br />
Miscellaneous Expenditures 790 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 0.00<br />
Other Capital Outlay 9300 0.00<br />
Total Expenditures 2,706,490.00 2,699,677.50 2,699,677.50 0.00<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures (357,490.00) (350,677.50) (350,677.50) 0.00<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00<br />
Premium on Sale of Bonds 3791 0.00<br />
Discount on Sale of Bonds 891 0.00<br />
Refunding Bonds Issued 3715 0.00<br />
Premium on Refunding Bonds 3792 0.00<br />
Discount on Refunding Bonds 892 0.00<br />
Certificates of Participation Issued 3750 0.00<br />
Premium on Certificates of Participation 3793 0.00<br />
Discount on Certificates of Participation 893 0.00<br />
Loans Incurred 3720 0.00<br />
Proceeds from the Sale of Capital Assets 3730 0.00<br />
Loss Recoveries 3740 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00<br />
Special Facilities Construction Advances 3770 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00<br />
Transfers In 3600 357,490.00 340,520.66 340,520.66 0.00<br />
Transfers Out 9700 0.00<br />
Total Other Financing Sources (Uses) 357,490.00 340,520.66 340,520.66 0.00<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00<br />
Net Change in Fund Balances 0.00 (10,156.84) (10,156.84) 0.00<br />
Fund Balances, July 1, 2011 2800 10,156.84 10,156.84 10,156.84 0.00<br />
Adjustment to Fund Balances 2891 0.00<br />
Fund Balances, June 30, 2012 2700 10,156.84 (0.00) (0.00) 0.00<br />
ESE 145<br />
268
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL<br />
CAPITAL PROJECTS FUND CAPITAL OUTLAY BOND ISSUES<br />
For the Fiscal Year Ended June 30, 2012<br />
Variance with<br />
Account Budgeted Amounts<br />
Actual Final Budget -<br />
Number Original Final Amounts Positive (Negative)<br />
REVENUES<br />
Federal Direct 3100 0.00<br />
Federal Through State and Local 3200 0.00<br />
State Sources 3300 0.00<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 0.00<br />
Property Taxes Levied for Debt Service 3412 0.00<br />
Property Taxes Levied for Capital Projects 3413 0.00<br />
Local Sales Taxes 3418 0.00<br />
Charges for Service - Food Service 345X 0.00<br />
Impact Fees 3496 0.00<br />
Other Local Revenue 1,981.41 1,981.41 0.00<br />
Total Local Sources 3400 0.00 1,981.41 1,981.41 0.00<br />
Total Revenues 0.00 1,981.41 1,981.41 0.00<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00<br />
Pupil Personnel Services 6100 0.00<br />
Instructional Media Services 6200 0.00<br />
Instruction and Curriculum Development Services 6300 0.00<br />
Instructional Staff Training Services 6400 0.00<br />
Instructional-Related Technology 6500 0.00<br />
Board 7100 0.00<br />
General Administration 7200 0.00<br />
<strong>School</strong> Administration 7300 0.00<br />
Facilities Acquisition and Construction 7410 896,985.93 1,015,125.49 601,289.91 413,835.58<br />
Fiscal Services 7500 0.00<br />
Food Services 7600 0.00<br />
Central Services 7700 0.00<br />
Pupil Transportation 7800 0.00<br />
Operation of Plant 7900 0.00<br />
Maintenance of Plant 8100 0.00<br />
Administrative Technology Services 8200 0.00<br />
Community Services 9100 0.00<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 0.00<br />
Interest 720 0.00<br />
Dues, Fees and Issuance Costs 730 0.00<br />
Miscellaneous Expenditures 790 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 182,795.00 117,561.09 41,783.44 75,777.65<br />
Other Capital Outlay 9300 0.00<br />
Total Expenditures 1,079,780.93 1,132,686.58 643,073.35 489,613.23<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures (1,079,780.93) (1,130,705.17) (641,091.94) 489,613.23<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00<br />
Premium on Sale of Bonds 3791 0.00<br />
Discount on Sale of Bonds 891 0.00<br />
Refunding Bonds Issued 3715 0.00<br />
Premium on Refunding Bonds 3792 0.00<br />
Discount on Refunding Bonds 892 0.00<br />
Certificates of Participation Issued 3750 0.00<br />
Premium on Certificates of Participation 3793 0.00<br />
Discount on Certificates of Participation 893 0.00<br />
Loans Incurred 3720 0.00<br />
Proceeds from the Sale of Capital Assets 3730 0.00<br />
Loss Recoveries 3740 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00<br />
Special Facilities Construction Advances 3770 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00<br />
Transfers In 3600 0.00<br />
Transfers Out 9700 0.00<br />
Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00<br />
Net Change in Fund Balances (1,079,780.93) (1,130,705.17) (641,091.94) 489,613.23<br />
Fund Balances, July 1, 2011 2800 1,132,601.70 1,132,601.70 1,132,601.70 0.00<br />
Adjustment to Fund Balances 2891 0.00<br />
Fund Balances, June 30, 2012 2700 52,820.77 1,896.53 491,509.76 489,613.23<br />
ESE 145<br />
269
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL<br />
CAPITAL PROJECTS FUND PUBLIC EDUCATION CAPITAL OUTLAY<br />
For the Fiscal Year Ended June 30, 2012<br />
Variance with<br />
Account Budgeted Amounts<br />
Actual Final Budget -<br />
Number Original Final Amounts Positive (Negative)<br />
REVENUES<br />
Federal Direct 3100 0.00<br />
Federal Through State and Local 3200 0.00<br />
State Sources 3300 0.00<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 0.00<br />
Property Taxes Levied for Debt Service 3412 0.00<br />
Property Taxes Levied for Capital Projects 3413 0.00<br />
Local Sales Taxes 3418 0.00<br />
Charges for Service - Food Service 345X 0.00<br />
Impact Fees 3496 0.00<br />
Other Local Revenue 267.23 267.23 0.00<br />
Total Local Sources 3400 0.00 267.23 267.23 0.00<br />
Total Revenues 0.00 267.23 267.23 0.00<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00<br />
Pupil Personnel Services 6100 0.00<br />
Instructional Media Services 6200 0.00<br />
Instruction and Curriculum Development Services 6300 0.00<br />
Instructional Staff Training Services 6400 0.00<br />
Instructional-Related Technology 6500 0.00<br />
Board 7100 0.00<br />
General Administration 7200 0.00<br />
<strong>School</strong> Administration 7300 0.00<br />
Facilities Acquisition and Construction 7410 239,900.40 217,431.95 217,431.95 0.00<br />
Fiscal Services 7500 0.00<br />
Food Services 7600 0.00<br />
Central Services 7700 0.00<br />
Pupil Transportation 7800 0.00<br />
Operation of Plant 7900 0.00<br />
Maintenance of Plant 8100 0.00<br />
Administrative Technology Services 8200 0.00<br />
Community Services 9100 0.00<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 0.00<br />
Interest 720 0.00<br />
Dues, Fees and Issuance Costs 730 0.00<br />
Miscellaneous Expenditures 790 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 1,026,655.13 1,052,283.37 1,052,283.37 0.00<br />
Other Capital Outlay 9300 0.00<br />
Total Expenditures 1,266,555.53 1,269,715.32 1,269,715.32 0.00<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures (1,266,555.53) (1,269,448.09) (1,269,448.09) 0.00<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00<br />
Premium on Sale of Bonds 3791 0.00<br />
Discount on Sale of Bonds 891 0.00<br />
Refunding Bonds Issued 3715 0.00<br />
Premium on Refunding Bonds 3792 0.00<br />
Discount on Refunding Bonds 892 0.00<br />
Certificates of Participation Issued 3750 0.00<br />
Premium on Certificates of Participation 3793 0.00<br />
Discount on Certificates of Participation 893 0.00<br />
Loans Incurred 3720 0.00<br />
Proceeds from the Sale of Capital Assets 3730 0.00<br />
Loss Recoveries 3740 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00<br />
Special Facilities Construction Advances 3770 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00<br />
Transfers In 3600 0.00<br />
Transfers Out 9700 0.00<br />
Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00<br />
Net Change in Fund Balances (1,266,555.53) (1,269,448.09) (1,269,448.09) 0.00<br />
Fund Balances, July 1, 2011 2800 1,269,448.09 1,269,448.09 1,269,448.09 0.00<br />
Adjustment to Fund Balances 2891 0.00<br />
Fund Balances, June 30, 2012 2700 2,892.56 0.00 0.00 0.00<br />
ESE 145<br />
270
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL<br />
CAPITAL PROJECTS FUND CAPITAL OUTLAY DEBT SERVICE<br />
For the Fiscal Year Ended June 30, 2012<br />
Variance with<br />
Account Budgeted Amounts<br />
Actual Final Budget -<br />
Number Original Final Amounts Positive (Negative)<br />
REVENUES<br />
Federal Direct 3100 0.00<br />
Federal Through State and Local 3200 0.00<br />
State Sources 3300 466,497.00 496,171.02 496,171.02 0.00<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 0.00<br />
Property Taxes Levied for Debt Service 3412 0.00<br />
Property Taxes Levied for Capital Projects 3413 0.00<br />
Local Sales Taxes 3418 0.00<br />
Charges for Service - Food Service 345X 0.00<br />
Impact Fees 3496 0.00<br />
Other Local Revenue 530.29 530.29 0.00<br />
Total Local Sources 3400 0.00 530.29 530.29 0.00<br />
Total Revenues 466,497.00 496,701.31 496,701.31 0.00<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00<br />
Pupil Personnel Services 6100 0.00<br />
Instructional Media Services 6200 0.00<br />
Instruction and Curriculum Development Services 6300 0.00<br />
Instructional Staff Training Services 6400 0.00<br />
Instructional-Related Technology 6500 0.00<br />
Board 7100 0.00<br />
General Administration 7200 0.00<br />
<strong>School</strong> Administration 7300 0.00<br />
Facilities Acquisition and Construction 7410 1,086,621.90 1,169,490.77 552,570.24 616,920.53<br />
Fiscal Services 7500 0.00<br />
Food Services 7600 0.00<br />
Central Services 7700 0.00<br />
Pupil Transportation 7800 0.00<br />
Operation of Plant 7900 0.00<br />
Maintenance of Plant 8100 0.00<br />
Administrative Technology Services 8200 0.00<br />
Community Services 9100 0.00<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 0.00<br />
Interest 720 0.00<br />
Dues, Fees and Issuance Costs 730 927.92 927.92 0.00<br />
Miscellaneous Expenditures 790 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 88,462.65 33,899.48 33,899.48 0.00<br />
Other Capital Outlay 9300 2,293.19 2,293.19 0.00<br />
Total Expenditures 1,175,084.55 1,206,611.36 589,690.83 616,920.53<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures (708,587.55) (709,910.05) (92,989.52) 616,920.53<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00<br />
Premium on Sale of Bonds 3791 0.00<br />
Discount on Sale of Bonds 891 0.00<br />
Refunding Bonds Issued 3715 0.00<br />
Premium on Refunding Bonds 3792 0.00<br />
Discount on Refunding Bonds 892 0.00<br />
Certificates of Participation Issued 3750 0.00<br />
Premium on Certificates of Participation 3793 0.00<br />
Discount on Certificates of Participation 893 0.00<br />
Loans Incurred 3720 0.00<br />
Proceeds from the Sale of Capital Assets 3730 0.00<br />
Loss Recoveries 3740 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00<br />
Special Facilities Construction Advances 3770 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00<br />
Transfers In 3600 0.00<br />
Transfers Out 9700 0.00<br />
Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00<br />
Net Change in Fund Balances (708,587.55) (709,910.05) (92,989.52) 616,920.53<br />
Fund Balances, July 1, 2011 2800 712,266.03 712,266.03 712,266.03 0.00<br />
Adjustment to Fund Balances 2891 0.00<br />
Fund Balances, June 30, 2012 2700 3,678.48 2,355.98 619,276.51 616,920.53<br />
ESE 145<br />
271
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL<br />
CAPITAL PROJECTS FUND CAPITAL IMPROVEMENT SECTION 1011.71(2) FS<br />
For the Fiscal Year Ended June 30, 2012<br />
Variance with<br />
Account Budgeted Amounts<br />
Actual Final Budget -<br />
Number Original Final Amounts Positive (Negative)<br />
REVENUES<br />
Federal Direct 3100 0.00<br />
Federal Through State and Local 3200 0.00<br />
State Sources 3300 0.00<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 0.00<br />
Property Taxes Levied for Debt Service 3412 0.00<br />
Property Taxes Levied for Capital Projects 3413 25,742,427.00 25,513,349.19 25,513,349.19 0.00<br />
Local Sales Taxes 3418 0.00<br />
Charges for Service - Food Service 345X 0.00<br />
Impact Fees 3496 0.00<br />
Other Local Revenue 480,977.72 480,977.72 0.00<br />
Total Local Sources 3400 25,742,427.00 25,994,326.91 25,994,326.91 0.00<br />
Total Revenues 25,742,427.00 25,994,326.91 25,994,326.91 0.00<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00<br />
Pupil Personnel Services 6100 0.00<br />
Instructional Media Services 6200 0.00<br />
Instruction and Curriculum Development Services 6300 0.00<br />
Instructional Staff Training Services 6400 0.00<br />
Instructional-Related Technology 6500 0.00<br />
Board 7100 0.00<br />
General Administration 7200 0.00<br />
<strong>School</strong> Administration 7300 0.00<br />
Facilities Acquisition and Construction 7410 5,308,134.58 2,941,041.64 876,021.85 2,065,019.79<br />
Fiscal Services 7500 0.00<br />
Food Services 7600 0.00<br />
Central Services 7700 0.00<br />
Pupil Transportation 7800 0.00<br />
Operation of Plant 7900 0.00<br />
Maintenance of Plant 8100 0.00<br />
Administrative Technology Services 8200 0.00<br />
Community Services 9100 0.00<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 0.00<br />
Interest 720 0.00<br />
Dues, Fees and Issuance Costs 730 0.00<br />
Miscellaneous Expenditures 790 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 9,083,991.82 7,783,273.94 5,330,823.89 2,452,450.05<br />
Other Capital Outlay 9300 1,415,095.75 1,205,063.17 1,075,913.74 129,149.43<br />
Total Expenditures 15,807,222.15 11,929,378.75 7,282,759.48 4,646,619.27<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures 9,935,204.85 14,064,948.16 18,711,567.43 4,646,619.27<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00<br />
Premium on Sale of Bonds 3791 0.00<br />
Discount on Sale of Bonds 891 0.00<br />
Refunding Bonds Issued 3715 0.00<br />
Premium on Refunding Bonds 3792 0.00<br />
Discount on Refunding Bonds 892 0.00<br />
Certificates of Participation Issued 3750 0.00<br />
Premium on Certificates of Participation 3793 0.00<br />
Discount on Certificates of Participation 893 0.00<br />
Loans Incurred 3720 0.00<br />
Proceeds from the Sale of Capital Assets 3730 0.00<br />
Loss Recoveries 3740 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00<br />
Special Facilities Construction Advances 3770 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00<br />
Transfers In 3600 0.00<br />
Transfers Out 9700 (19,982,587.76) (21,100,818.05) (21,100,818.05) 0.00<br />
Total Other Financing Sources (Uses) (19,982,587.76) (21,100,818.05) (21,100,818.05) 0.00<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00<br />
Net Change in Fund Balances (10,047,382.91) (7,035,869.89) (2,389,250.62) 4,646,619.27<br />
Fund Balances, July 1, 2011 2800 19,539,137.37 19,539,137.37 19,539,137.37 0.00<br />
Adjustment to Fund Balances 2891 0.00<br />
Fund Balances, June 30, 2012 2700 9,491,754.46 12,503,267.48 17,149,886.75 4,646,619.27<br />
ESE 145<br />
272
Exhibit G-3<br />
Page 35<br />
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL<br />
CAPITAL PROJECTS FUND OTHER<br />
For the Fiscal Year Ended June 30, 2012<br />
Variance with<br />
Account Budgeted Amounts<br />
Actual Final Budget -<br />
Number Original Final Amounts Positive (Negative)<br />
REVENUES<br />
Federal Direct 3100 0.00<br />
Federal Through State and Local 3200 0.00<br />
State Sources 3300 2,730,637.00 2,241,110.64 2,241,110.64 0.00<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 0.00<br />
Property Taxes Levied for Debt Service 3412 0.00<br />
Property Taxes Levied for Capital Projects 3413 0.00<br />
Local Sales Taxes 3418 0.00<br />
Charges for Service - Food Service 345X 0.00<br />
Impact Fees 3496 5,916,000.00 9,651,481.82 9,651,481.82 0.00<br />
Other Local Revenue 220,122.00 275,026.88 275,026.88 0.00<br />
Total Local Sources 3400 6,136,122.00 9,926,508.70 9,926,508.70 0.00<br />
Total Revenues 8,866,759.00 12,167,619.34 12,167,619.34 0.00<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00<br />
Pupil Personnel Services 6100 0.00<br />
Instructional Media Services 6200 0.00<br />
Instruction and Curriculum Development Services 6300 0.00<br />
Instructional Staff Training Services 6400 0.00<br />
Instructional-Related Technology 6500 0.00<br />
Board 7100 0.00<br />
General Administration 7200 0.00<br />
<strong>School</strong> Administration 7300 0.00<br />
Facilities Acquisition and Construction 7410 4,963,915.36 4,485,274.61 2,905,686.04 1,579,588.57<br />
Fiscal Services 7500 0.00<br />
Food Services 7600 0.00<br />
Central Services 7700 0.00<br />
Pupil Transportation 7800 0.00<br />
Operation of Plant 7900 0.00<br />
Maintenance of Plant 8100 0.00<br />
Administrative Technology Services 8200 0.00<br />
Community Services 9100 0.00<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 0.00<br />
Interest 720 0.00<br />
Dues, Fees and Issuance Costs 730 0.00<br />
Miscellaneous Expenditures 790 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 24,993,058.48 24,401,664.35 17,358,082.71 7,043,581.64<br />
Other Capital Outlay 9300 1,323,223.51 1,379,220.02 1,310,895.16 68,324.86<br />
Total Expenditures 31,280,197.35 30,266,158.98 21,574,663.91 8,691,495.07<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures (22,413,438.35) (18,098,539.64) (9,407,044.57) 8,691,495.07<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00<br />
Premium on Sale of Bonds 3791 0.00<br />
Discount on Sale of Bonds 891 0.00<br />
Refunding Bonds Issued 3715 0.00<br />
Premium on Refunding Bonds 3792 0.00<br />
Discount on Refunding Bonds 892 0.00<br />
Certificates of Participation Issued 3750 0.00<br />
Premium on Certificates of Participation 3793 0.00<br />
Discount on Certificates of Participation 893 0.00<br />
Loans Incurred 3720 0.00<br />
Proceeds from the Sale of Capital Assets 3730 47,489.27 47,489.27 0.00<br />
Loss Recoveries 3740 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00<br />
Special Facilities Construction Advances 3770 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00<br />
Transfers In 3600 2,337,000.00 2,707,852.23 2,707,852.23 0.00<br />
Transfers Out 9700 (12,388,301.52) (11,823,999.13) (11,823,999.13) 0.00<br />
Total Other Financing Sources (Uses) (10,051,301.52) (9,068,657.63) (9,068,657.63) 0.00<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00<br />
Net Change in Fund Balances (32,464,739.87) (27,167,197.27) (18,475,702.20) 8,691,495.07<br />
Fund Balances, July 1, 2011 2800 56,516,561.73 56,516,561.73 56,516,561.73 0.00<br />
Adjustment to Fund Balances 2891 0.00<br />
Fund Balances, June 30, 2012 2700 24,051,821.86 29,349,364.46 38,040,859.53 8,691,495.07<br />
273<br />
ESE 145
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL<br />
CAPITAL PROJECTS FUND ARRA ECONOMIC STIMULUS<br />
For the Fiscal Year Ended June 30, 2012<br />
Variance with<br />
Account Budgeted Amounts<br />
Actual Final Budget -<br />
Number Original Final Amounts Positive (Negative)<br />
REVENUES<br />
Federal Direct 3100 0.00<br />
Federal Through State and Local 3200 0.00<br />
State Sources 3300 0.00<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 0.00<br />
Property Taxes Levied for Debt Service 3412 0.00<br />
Property Taxes Levied for Capital Projects 3413 0.00<br />
Local Sales Taxes 3418 0.00<br />
Charges for Service - Food Service 345X 0.00<br />
Impact Fees 3496 0.00<br />
Other Local Revenue 6,920.71 6,920.71 0.00<br />
Total Local Sources 3400 0.00 6,920.71 6,920.71 0.00<br />
Total Revenues 0.00 6,920.71 6,920.71 0.00<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00<br />
Pupil Personnel Services 6100 0.00<br />
Instructional Media Services 6200 0.00<br />
Instruction and Curriculum Development Services 6300 0.00<br />
Instructional Staff Training Services 6400 0.00<br />
Instructional-Related Technology 6500 0.00<br />
Board 7100 0.00<br />
General Administration 7200 0.00<br />
<strong>School</strong> Administration 7300 0.00<br />
Facilities Acquisition and Construction 7410 1,292,691.34 1,300,995.66 984,239.47 316,756.19<br />
Fiscal Services 7500 0.00<br />
Food Services 7600 0.00<br />
Central Services 7700 0.00<br />
Pupil Transportation 7800 0.00<br />
Operation of Plant 7900 0.00<br />
Maintenance of Plant 8100 0.00<br />
Administrative Technology Services 8200 0.00<br />
Community Services 9100 0.00<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 0.00<br />
Interest 720 0.00<br />
Dues, Fees and Issuance Costs 730 0.00<br />
Miscellaneous Expenditures 790 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 16,692,029.19 16,733,457.64 12,712,591.01 4,020,866.63<br />
Other Capital Outlay 9300 240,703.77 203,788.61 203,788.61 0.00<br />
Total Expenditures 18,225,424.30 18,238,241.91 13,900,619.09 4,337,622.82<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures (18,225,424.30) (18,231,321.20) (13,893,698.38) 4,337,622.82<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00<br />
Premium on Sale of Bonds 3791 0.00<br />
Discount on Sale of Bonds 891 0.00<br />
Refunding Bonds Issued 3715 0.00<br />
Premium on Refunding Bonds 3792 0.00<br />
Discount on Refunding Bonds 892 0.00<br />
Certificates of Participation Issued 3750 0.00<br />
Premium on Certificates of Participation 3793 0.00<br />
Discount on Certificates of Participation 893 0.00<br />
Loans Incurred 3720 0.00<br />
Proceeds from the Sale of Capital Assets 3730 0.00<br />
Loss Recoveries 3740 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00<br />
Special Facilities Construction Advances 3770 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00<br />
Transfers In 3600 0.00<br />
Transfers Out 9700 0.00<br />
Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00<br />
Net Change in Fund Balances (18,225,424.30) (18,231,321.20) (13,893,698.38) 4,337,622.82<br />
Fund Balances, July 1, 2011 2800 18,231,564.42 18,231,564.42 18,231,564.42 0.00<br />
Adjustment to Fund Balances 2891 0.00<br />
Fund Balances, June 30, 2012 2700 6,140.12 243.22 4,337,866.04 4,337,622.82<br />
ESE 145<br />
274
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL<br />
PERMANENT FUND<br />
For the Fiscal Year Ended June 30, 2012<br />
Variance with<br />
Account Budgeted Amounts<br />
Actual Final Budget -<br />
Number Original Final Amounts Positive (Negative)<br />
REVENUES<br />
Federal Direct 3100 0.00<br />
Federal Through State and Local 3200 0.00<br />
State Sources 3300 0.00<br />
Local Sources:<br />
Property Taxes Levied for Operational Purposes 3411 0.00<br />
Property Taxes Levied for Debt Service 3412 0.00<br />
Property Taxes Levied for Capital Projects 3413 0.00<br />
Local Sales Taxes 3418 0.00<br />
Charges for Service - Food Service 345X 0.00<br />
Impact Fees 3496 0.00<br />
Other Local Revenue 0.00<br />
Total Local Sources 3400 0.00 0.00 0.00 0.00<br />
Total Revenues 0.00 0.00 0.00 0.00<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00<br />
Pupil Personnel Services 6100 0.00<br />
Instructional Media Services 6200 0.00<br />
Instruction and Curriculum Development Services 6300 0.00<br />
Instructional Staff Training Services 6400 0.00<br />
Instructional-Related Technology 6500 0.00<br />
Board 7100 0.00<br />
General Administration 7200 0.00<br />
<strong>School</strong> Administration 7300 0.00<br />
Facilities Acquisition and Construction 7410 0.00<br />
Fiscal Services 7500 0.00<br />
Food Services 7600 0.00<br />
Central Services 7700 0.00<br />
Pupil Transportation 7800 0.00<br />
Operation of Plant 7900 0.00<br />
Maintenance of Plant 8100 0.00<br />
Administrative Technology Services 8200 0.00<br />
Community Services 9100 0.00<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710 0.00<br />
Interest 720 0.00<br />
Dues, Fees and Issuance Costs 730 0.00<br />
Miscellaneous Expenditures 790 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 0.00<br />
Other Capital Outlay 9300 0.00<br />
Total Expenditures 0.00 0.00 0.00 0.00<br />
Excess (Deficiency) of Revenues Over (Under) Expenditures 0.00 0.00 0.00 0.00<br />
OTHER FINANCING SOURCES (USES)<br />
Long-Term Bonds Issued 3710 0.00<br />
Premium on Sale of Bonds 3791 0.00<br />
Discount on Sale of Bonds 891 0.00<br />
Refunding Bonds Issued 3715 0.00<br />
Premium on Refunding Bonds 3792 0.00<br />
Discount on Refunding Bonds 892 0.00<br />
Certificates of Participation Issued 3750 0.00<br />
Premium on Certificates of Participation 3793 0.00<br />
Discount on Certificates of Participation 893 0.00<br />
Loans Incurred 3720 0.00<br />
Proceeds from the Sale of Capital Assets 3730 0.00<br />
Loss Recoveries 3740 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00<br />
Special Facilities Construction Advances 3770 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00<br />
Transfers In 3600 0.00<br />
Transfers Out 9700 0.00<br />
Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00<br />
SPECIAL ITEMS<br />
__________________________________________ 0.00<br />
EXTRAORDINARY ITEMS<br />
__________________________________________ 0.00<br />
Net Change in Fund Balances 0.00 0.00 0.00 0.00<br />
Fund Balances, July 1, 2011 2800 0.00<br />
Adjustment to Fund Balances 2891 0.00<br />
Fund Balances, June 30, 2012 2700 0.00 0.00 0.00 0.00<br />
ESE 145<br />
275
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF NET ASSETS<br />
NONMAJOR ENTERPRISE FUNDS<br />
June 30, 2012<br />
Account Total Nonmajor<br />
Number Enterprise Funds<br />
ASSETS<br />
Current Assets:<br />
Cash and Cash Equivalents 1110 0.00<br />
Investments 1160 0.00<br />
Accounts Receivable, Net 1130 0.00<br />
Interest Receivable 1170 0.00<br />
Due from Reinsurer 1180 0.00<br />
Deposits Receivable 1210 0.00<br />
Due from Other Funds-Budgetary 1141 0.00<br />
Due from Other Agencies 1220 0.00<br />
Inventory 1150 0.00<br />
Prepaid Items 1230 0.00<br />
Total Current Assets 0.00<br />
Noncurrent Assets:<br />
Restricted Cash and Cash Equivalents 0.00<br />
Other Post-employment Benefits Obligation (asset) 1410 0.00<br />
Capital Assets:<br />
Land 1310 0.00<br />
Land Improvements - Nondepreciable 1315 0.00<br />
Construction in Progress 1360 0.00<br />
Improvements Other Than Buildings 1320 0.00<br />
Accumulated Depreciation 1329 0.00<br />
Buildings and Fixed Equipment 1330 0.00<br />
Accumulated Depreciation 1339 0.00<br />
Furniture, Fixtures and Equipment 1340 0.00<br />
Accumulated Depreciation 1349 0.00<br />
Motor Vehicles 1350 0.00<br />
Accumulated Depreciation 1359 0.00<br />
Property Under Capital Leases 1370 0.00<br />
Accumulated Depreciation 1379 0.00<br />
Computer Software 1382 0.00<br />
Accumulated Amortization 1389 0.00<br />
Total Capital Assets net of Accum. Dep'n 0.00<br />
Total Noncurrent Assets 0.00<br />
Total Assets 0.00<br />
LIABILITIES<br />
Current Liabilities:<br />
Salaries, Benefits and Payroll Taxes Payable 2110 0.00<br />
Payroll Deductions and Withholdings 2170 0.00<br />
Accounts Payable 2120 0.00<br />
Judgments Payable 2130 0.00<br />
Sales Tax Payable 2260 0.00<br />
Accrued Interest Payable 2210 0.00<br />
Deposits Payable 2220 0.00<br />
Due to Other Funds-Budgetary 2161 0.00<br />
Due to Other Agencies 2230 0.00<br />
Deferred Revenue 2410 0.00<br />
Estimated Unpaid Claims 2271 0.00<br />
Estimated Liability for Claims Adjustment Expense 2272 0.00<br />
Obligations Under Capital Leases 2315 0.00<br />
Liability for Compensated Absences 2330 0.00<br />
Estimated Liability for Long-Term Claims 2350 0.00<br />
Other Post-employment Benefits Obligation 2360 0.00<br />
Total Current Liabilities 0.00<br />
Noncurrent Liabilities:<br />
Liabilities Payable from Restricted Assets:<br />
Deposits Payable 2220 0.00<br />
Other Noncurrent Liabilities:<br />
Obligations Under Capital Leases 2315 0.00<br />
Liability for Compensated Absences 2330 0.00<br />
Estimated Liability for Long-Term Claims 2350 0.00<br />
Other Post-Employment Benefits Obligation 2360 0.00<br />
Total Noncurrent Liabilities 0.00<br />
Total Liabilities 0.00<br />
NET ASSETS<br />
Invested in Capital Assets, Net of Related Debt 2770 0.00<br />
Restricted for ____________________ 2780 0.00<br />
Unrestricted 2790 0.00<br />
Total Net Assets 0.00<br />
Total Liabilities and Net Assets 0.00<br />
276<br />
ESE 145
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS<br />
NONMAJOR ENTERPRISE FUNDS<br />
For the Fiscal Year Ended June 30, 2012<br />
Account Total Nonmajor<br />
Number Enterprise Funds<br />
OPERATING REVENUES<br />
Charges for Services 3481 0.00<br />
Charges for Sales 3482 0.00<br />
Premium Revenue 3484 0.00<br />
Other Operating Revenues 3489 0.00<br />
Total Operating Revenues 0.00<br />
OPERATING EXPENSES<br />
Salaries 100 0.00<br />
Employee Benefits 200 0.00<br />
Purchased Services 300 0.00<br />
Energy Services 400 0.00<br />
Materials and Supplies 500 0.00<br />
Capital Outlay 600 0.00<br />
Other Expenses 700 0.00<br />
Depreciation/Amortization 780 0.00<br />
Total Operating Expenses 0.00<br />
Operating Income (Loss) 0.00<br />
NONOPERATING REVENUES (EXPENSES)<br />
Interest Revenue 3430 0.00<br />
Gifts, Grants and Bequests 3440 0.00<br />
Miscellaneous Local Sources 3495 0.00<br />
Loss Recoveries 3740 0.00<br />
Gain on Disposition of Assets 3780 0.00<br />
Interest Expense 720 0.00<br />
Miscellaneous Expense 790 0.00<br />
Loss on Disposition of Assets 810 0.00<br />
Total Nonoperating Revenues (Expenses) 0.00<br />
Income (Loss) Before Operating Transfers 0.00<br />
Transfers In 3600 0.00<br />
Transfers Out 9700 0.00<br />
SPECIAL ITEMS<br />
___________________________________________ 0.00<br />
EXTRAORDINARY ITEMS<br />
___________________________________________ 0.00<br />
Change In Net Assets 0.00<br />
Net Assets - July 1, 2011 2880 0.00<br />
Adjustment to Net Assets 2896 0.00<br />
Net Assets - June 30, 2012 2780 0.00<br />
ESE 145<br />
277
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF CASH FLOWS<br />
NONMAJOR ENTERPRISE FUNDS<br />
For the Fiscal Year Ended June 30, 2012<br />
Total Nonmajor<br />
Enterprise Funds<br />
CASH FLOWS FROM OPERATING ACTIVITIES<br />
Receipts from customers and users 0.00<br />
Receipts from interfund services provided 0.00<br />
Payments to suppliers 0.00<br />
Payments to employees 0.00<br />
Payments for interfund services used 0.00<br />
Other receipts (payments) 0.00<br />
Net cash provided (used) by operating activities 0.00<br />
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES<br />
Subsidies from operating grants 0.00<br />
Transfers from other funds 0.00<br />
Transfers to other funds 0.00<br />
Net cash provided (used) by noncapital financing activities 0.00<br />
CASH FLOWS FROM CAPITAL AND RELATED<br />
FINANCING ACTIVITIES<br />
Proceeds from capital debt 0.00<br />
Capital contributions 0.00<br />
Proceeds from disposition of capital assets 0.00<br />
Acquisition and construction of capital assets 0.00<br />
Principal paid on capital debt 0.00<br />
Interest paid on capital debt 0.00<br />
Net cash provided (used) by capital and related financing activities 0.00<br />
CASH FLOWS FROM INVESTING ACTIVITIES<br />
Proceeds from sales and maturities of investments 0.00<br />
Interest and dividends received 0.00<br />
Purchase of investments 0.00<br />
Net cash provided (used) by investing activities 0.00<br />
Net increase (decrease) in cash and cash equivalents 0.00<br />
Cash and cash equivalents - July 1, 2011 0.00<br />
Cash and cash equivalents - June 30, 2012 0.00<br />
Reconciliation of operating income (loss) to net cash provided<br />
(used) by operating activities:<br />
Operating income (loss) 0.00<br />
Adjustments to reconcile operating income (loss) to net cash<br />
provided (used) by operating activities:<br />
Depreciation/Amortization expense 0.00<br />
Commodities used from USDA program 0.00<br />
Change in assets and liabilities:<br />
(Increase) decrease in accounts receivable 0.00<br />
(Increase) decrease in interest receivable 0.00<br />
(Increase) decrease in due from reinsurer 0.00<br />
(Increase) decrease in deposits receivable 0.00<br />
(Increase) decrease in due from other funds 0.00<br />
(Increase) decrease in due from other agencies 0.00<br />
(Increase) decrease in inventory 0.00<br />
(Increase) decrease in prepaid items 0.00<br />
Increase (decrease) in salaries and benefits payable 0.00<br />
Increase (decrease) in payroll tax liabilities 0.00<br />
Increase (decrease) in accounts payable 0.00<br />
Increase (decrease) in judgments payable 0.00<br />
Increase (decrease) in sales tax payable 0.00<br />
Increase (decrease) in accrued interest payable 0.00<br />
Increase (decrease) in deposits payable 0.00<br />
Increase (decrease) in due to other funds 0.00<br />
Increase (decrease) in due to other agencies 0.00<br />
Increase (decrease) in deferred revenue 0.00<br />
Increase (decrease) in estimated unpaid claims 0.00<br />
Increase (decrease) in estimated liability for claims adjustment expense 0.00<br />
Total adjustments 0.00<br />
Net cash provided (used) by operating activities 0.00<br />
Noncash investing, capital, and financing activities:<br />
Borrowing under capital lease 0.00<br />
Contributions of capital assets 0.00<br />
Purchase of equipment on account 0.00<br />
Capital asset trade-ins 0.00<br />
Net Increase/(Decrease) in the fair value of investments 0.00<br />
Commodities received through USDA program 0.00<br />
ESE 145<br />
278
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF NET ASSETS<br />
INTERNAL SERVICE FUNDS<br />
June 30, 2012<br />
Account Self Insurance Self Insurance Total Internal<br />
Number 711 712 Service Funds<br />
ASSETS<br />
Current Assets:<br />
Cash and Cash Equivalents 1110 4,304,434.25 245,608.70 4,550,042.95<br />
Investments 1160 14,319,588.28 5,853,510.66 20,173,098.94<br />
Accounts Receivable, Net 1130 11,737.12 0.00 11,737.12<br />
Interest Receivable 1170 22,457.94 9,180.28 31,638.22<br />
Due from Reinsurer 1180 0.00 0.00 0.00<br />
Deposits Receivable 1210 0.00 0.00 0.00<br />
Due from Other Funds-Budgetary 1141 0.00 0.00 0.00<br />
Due from Other Agencies 1220 0.00 0.00 0.00<br />
Inventory 1150 0.00 0.00 0.00<br />
Prepaid Items 1230 0.00 1,912,098.52 1,912,098.52<br />
Total Current Assets 18,658,217.59 8,020,398.16 26,678,615.75<br />
Noncurrent Assets:<br />
Restricted Cash and Cash Equivalents 0.00 0.00 0.00<br />
Other Post-employment Benefits Obligation (asset) 1410 0.00 0.00 0.00<br />
Capital Assets:<br />
Land 1310 0.00 0.00 0.00<br />
Land Improvements - Nondepreciable 1315 0.00 0.00 0.00<br />
Construction in Progress 1360 0.00 0.00 0.00<br />
Improvements Other Than Buildings 1320 0.00 0.00 0.00<br />
Accumulated Depreciation 1329 0.00 0.00 0.00<br />
Buildings and Fixed Equipment 1330 0.00 0.00 0.00<br />
Accumulated Depreciation 1339 0.00 0.00 0.00<br />
Furniture, Fixtures and Equipment 1340 0.00 0.00 0.00<br />
Accumulated Depreciation 1349 0.00 0.00 0.00<br />
Motor Vehicles 1350 0.00 0.00 0.00<br />
Accumulated Depreciation 1359 0.00 0.00 0.00<br />
Property Under Capital Leases 1370 0.00 0.00 0.00<br />
Accumulated Depreciation 1379 0.00 0.00 0.00<br />
Computer Software 1382 0.00 0.00 0.00<br />
Accumulated Amortization 1389 0.00 0.00 0.00<br />
Total Capital Assets net of Accum. Dep'n 0.00 0.00 0.00<br />
Total Noncurrent Assets 0.00 0.00 0.00<br />
Total Assets 18,658,217.59 8,020,398.16 26,678,615.75<br />
LIABILITIES<br />
Current Liabilities:<br />
Salaries, Benefits and Payroll Taxes Payable 2110 0.00 0.00 0.00<br />
Payroll Deductions and Withholdings 2170 0.00 0.00 0.00<br />
Accounts Payable 2120 138,082.71 18,500.00 156,582.71<br />
Judgments Payable 2130 0.00 0.00 0.00<br />
Sales Tax Payable 2260 0.00 0.00 0.00<br />
Accrued Interest Payable 2210 0.00 0.00 0.00<br />
Deposits Payable 2220 0.00 0.00 0.00<br />
Due to Other Funds-Budgetary 2161 188,112.51 0.00 188,112.51<br />
Due to Other Agencies 2230 0.00 0.00 0.00<br />
Deferred Revenue 2410 0.00 0.00 0.00<br />
Estimated Unpaid Claims 2271 3,816,000.00 725,224.43 4,541,224.43<br />
Estimated Liability for Claims Adjustment Expense 2272 0.00 0.00 0.00<br />
Obligations Under Capital Leases 2315 0.00 0.00 0.00<br />
Liability for Compensated Absences 2330 0.00 0.00 0.00<br />
Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00<br />
Other Post-employment Benefits Obligation 2360 0.00 0.00 0.00<br />
Total Current Liabilities 4,142,195.22 743,724.43 4,885,919.65<br />
Noncurrent Liabilities:<br />
Liabilities Payable from Restricted Assets:<br />
Deposits Payable 2220 0.00 0.00 0.00<br />
Other Noncurrent Liabilities:<br />
Obligations Under Capital Leases 2315 0.00 0.00 0.00<br />
Liability for Compensated Absences 2330 0.00 0.00 0.00<br />
Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00<br />
Other Post-employment Benefits Obligation 2360 0.00 0.00 0.00<br />
Total Noncurrent Liabilities 0.00 0.00 0.00<br />
Total Liabilities 4,142,195.22 743,724.43 4,885,919.65<br />
NET ASSETS<br />
Invested in Capital Assets, Net of Related Debt 2770 0.00 0.00 0.00<br />
Restricted for ____________________ 2780 0.00 0.00 0.00<br />
Unrestricted 2790 14,516,022.37 7,276,673.73 21,792,696.10<br />
Total Net Assets 14,516,022.37 7,276,673.73 21,792,696.10<br />
Total Liabilities and Net Assets 18,658,217.59 8,020,398.16 26,678,615.75<br />
ESE 145<br />
279
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS<br />
INTERNAL SERVICE FUNDS<br />
For the Fiscal Year Ended June 30, 2012<br />
Account Self Insurance Self Insurance Total Internal<br />
Number 711 712 Service Funds<br />
OPERATING REVENUES<br />
Charges for Services 3481 0.00 0.00 0.00<br />
Charges for Sales 3482 0.00 0.00 0.00<br />
Premium Revenue 3484 46,880,349.30 4,383,985.11 51,264,334.41<br />
Other Operating Revenues 3489 0.00 0.00 0.00<br />
Total Operating Revenues 46,880,349.30 4,383,985.11 51,264,334.41<br />
OPERATING EXPENSES<br />
Salaries 100 0.00 0.00 0.00<br />
Employee Benefits 200 0.00 0.00 0.00<br />
Purchased Services 300 3,450,526.86 2,282,467.79 5,732,994.65<br />
Energy Services 400 0.00 0.00 0.00<br />
Materials and Supplies 500 178.07 0.00 178.07<br />
Capital Outlay 600 0.00 0.00 0.00<br />
Other Expenses 700 37,987,410.61 1,067,695.38 39,055,105.99<br />
Depreciation/Amortization 780 0.00 0.00 0.00<br />
Total Operating Expenses 41,438,115.54 3,350,163.17 44,788,278.71<br />
Operating Income (Loss) 5,442,233.76 1,033,821.94 6,476,055.70<br />
NONOPERATING REVENUES (EXPENSES)<br />
Interest Revenue 3430 84,808.09 37,579.12 122,387.21<br />
Gifts, Grants and Bequests 3440 0.00 0.00 0.00<br />
Miscellaneous Local Sources 3495 11,247.30 0.00 11,247.30<br />
Loss Recoveries 3740 0.00 0.00 0.00<br />
Gain on Disposition of Assets 3780 0.00 0.00 0.00<br />
Interest Expense 720 0.00 0.00 0.00<br />
Miscellaneous Expense 790 0.00 0.00 0.00<br />
Loss on Disposition of Assets 810 0.00 0.00 0.00<br />
Total Nonoperating Revenues (Expenses) 96,055.39 37,579.12 133,634.51<br />
Income (Loss) Before Operating Transfers 5,538,289.15 1,071,401.06 6,609,690.21<br />
Transfers In 3600 0.00 0.00 0.00<br />
Transfers Out 9700 0.00 0.00 0.00<br />
SPECIAL ITEMS<br />
___________________________________________ 0.00 0.00 0.00<br />
EXTRAORDINARY ITEMS<br />
___________________________________________ 0.00 0.00 0.00<br />
Change In Net Assets 5,538,289.15 1,071,401.06 6,609,690.21<br />
Net Assets - July 1, 2011 8,977,733.22 6,205,272.67 15,183,005.89<br />
Adjustments to Net Assets 0.00 0.00 0.00<br />
Net Assets - June 30, 2012 14,516,022.37 7,276,673.73 21,792,696.10<br />
ESE 145<br />
280
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF CASH FLOWS<br />
INTERNAL SERVICE FUNDS<br />
For the Fiscal Year Ended June 30, 2012<br />
Self Insurance Self Insurance Total Internal<br />
711 712 Service Funds<br />
CASH FLOWS FROM OPERATING ACTIVITIES<br />
Receipts from customers and users 46,040,098.95 4,383,985.11 50,424,084.06<br />
Receipts from interfund services provided 0.00 0.00 0.00<br />
Payments to suppliers (42,120,351.93) (4,208,548.48) (46,328,900.41)<br />
Payments to employees 0.00 0.00 0.00<br />
Payments for interfund services used 0.00 0.00 0.00<br />
Other receipts (payments) 0.00 0.00 0.00<br />
Net cash provided (used) by operating activities 3,919,747.02 175,436.63 4,095,183.65<br />
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES<br />
Subsidies from operating grants 0.00 0.00 0.00<br />
Transfers from other funds 0.00 0.00 0.00<br />
Transfers to other funds 0.00 0.00 0.00<br />
Net cash provided (used) by noncapital financing activities 0.00 0.00 0.00<br />
CASH FLOWS FROM CAPITAL AND RELATED<br />
FINANCING ACTIVITIES<br />
Proceeds from capital debt 0.00 0.00 0.00<br />
Capital contributions 0.00 0.00 0.00<br />
Proceeds from disposition of capital assets 0.00 0.00 0.00<br />
Acquisition and construction of capital assets 0.00 0.00 0.00<br />
Principal paid on capital debt 0.00 0.00 0.00<br />
Interest paid on capital debt 0.00 0.00 0.00<br />
Net cash provided (used) by capital and related financing activities 0.00 0.00 0.00<br />
CASH FLOWS FROM INVESTING ACTIVITIES<br />
Proceeds from sales and maturities of investments 0.00 0.00 0.00<br />
Interest and dividends received 73,597.45 28,398.84 101,996.29<br />
Purchase of investments (14,319,588.28) (5,853,510.66) (20,173,098.94)<br />
Net cash provided (used) by investing activities (14,245,990.83) (5,825,111.82) (20,071,102.65)<br />
Net increase (decrease) in cash and cash equivalents (10,326,243.81) (5,649,675.19) (15,975,919.00)<br />
Cash and cash equivalents - July 1, 2011 14,630,678.06 5,895,283.89 20,525,961.95<br />
Cash and cash equivalents - June 30, 2012 4,304,434.25 245,608.70 4,550,042.95<br />
Reconciliation of operating income (loss) to net cash provided<br />
(used) by operating activities:<br />
Operating income (loss) 5,442,233.76 1,033,821.94 6,476,055.70<br />
Adjustments to reconcile operating income (loss) to net cash<br />
provided (used) by operating activities:<br />
Depreciation/Amortization expense 0.00 0.00 0.00<br />
Commodities used from USDA program 0.00 0.00 0.00<br />
Change in assets and liabilities:<br />
(Increase) decrease in accounts receivable (1,068.90) 0.00 (1,068.90)<br />
(Increase) decrease in interest receivable 0.00 0.00 0.00<br />
(Increase) decrease in due from reinsurer 0.00 0.00 0.00<br />
(Increase) decrease in deposits receivable 0.00 0.00 0.00<br />
(Increase) decrease in due from other funds 0.00 0.00 0.00<br />
(Increase) decrease in due from other agencies 1,049.45 0.00 1,049.45<br />
(Increase) decrease in inventory 0.00 0.00 0.00<br />
(Increase) decrease in prepaid items 0.00 (672,381.02) (672,381.02)<br />
Increase (decrease) in salaries and benefits payable 0.00 0.00 0.00<br />
Increase (decrease) in payroll tax liabilities 0.00 0.00 0.00<br />
Increase (decrease) in accounts payable (486,216.94) 18,500.00 (467,716.94)<br />
Increase (decrease) in judgments payable 0.00 0.00 0.00<br />
Increase (decrease) in sales tax payable 0.00 0.00 0.00<br />
Increase (decrease) in accrued interest payable 0.00 0.00 0.00<br />
Increase (decrease) in deposits payable 0.00 0.00 0.00<br />
Increase (decrease) in due to other funds (840,250.35) 0.00 (840,250.35)<br />
Increase (decrease) in due to other agencies 0.00 0.00 0.00<br />
Increase (decrease) in deferred revenue 0.00 0.00 0.00<br />
Increase (decrease) in estimated unpaid claims (196,000.00) (204,504.29) (400,504.29)<br />
Increase (decrease) in estimated liability for claims adjustment expense 0.00 0.00 0.00<br />
Total adjustments (1,522,486.74) (858,385.31) (2,380,872.05)<br />
Net cash provided (used) by operating activities 3,919,747.02 175,436.63 4,095,183.65<br />
Noncash investing, capital, and financing activities:<br />
Borrowing under capital lease 0.00 0.00 0.00<br />
Contributions of capital assets 0.00 0.00 0.00<br />
Purchase of equipment on account 0.00 0.00 0.00<br />
Capital asset trade-ins 0.00 0.00 0.00<br />
Net Increase/(Decrease) in the fair value of investments (18,353.50) (7,502.48) (25,855.98)<br />
Commodities received through USDA program 0.00 0.00 0.00<br />
ESE 145<br />
281
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF FIDUCIARY NET ASSETS<br />
INVESTMENT TRUST FUNDS<br />
June 30, 2012<br />
Total<br />
Account Investment<br />
Number Trust Funds<br />
ASSETS<br />
Cash and Cash Equivalents 1110 0.00<br />
Investments 1160 0.00<br />
Accounts Receivable, Net 1130 0.00<br />
Interest Receivable 1170 0.00<br />
Due from Other Funds-Budgetary 1141 0.00<br />
Inventory 1150<br />
Due from Other Agencies 1220 0.00<br />
Total Assets 0.00<br />
LIABILITIES<br />
Salaries, Benefits and Payroll Taxes Payable 2110 0.00<br />
Payroll Deductions and Withholdings 2170 0.00<br />
Accounts Payable 2120 0.00<br />
Due to Other Agencies 2230 0.00<br />
Due to Other Funds-Budgetary 2161 0.00<br />
Internal Accounts Payable 2290 0.00<br />
Total Liabilities 0.00<br />
NET ASSETS<br />
Assets Held in Trust for Pension Benefits 0.00<br />
Assets Held in Trust for Scholarships and Other Purposes 0.00<br />
Total Net Assets 0.00<br />
ESE 145<br />
282
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF CHANGES IN NET ASSETS<br />
INVESTMENT TRUST FUNDS<br />
For the Fiscal Year Ended June 30, 2012<br />
Total<br />
Account Investment<br />
Number Trust Funds<br />
ADDITIONS<br />
Contributions:<br />
Employer 0.00<br />
Plan Members 0.00<br />
Gifts, Grants and Bequests 3440 0.00<br />
Investment Earnings:<br />
Interest on Investments 3431 0.00<br />
Gain on Sale of Investments 3432 0.00<br />
Net Increase (Decrease) in the Fair Value of Investments 3433 0.00<br />
Total Investment Earnings 0.00<br />
Less Investment Expense 0.00<br />
Net Investment Earnings 0.00<br />
Total Additions 0.00<br />
DEDUCTIONS<br />
Salaries 100 0.00<br />
Employee Benefits 200 0.00<br />
Purchased Services 300 0.00<br />
Other Expenses 700 0.00<br />
Refunds of Contributions 0.00<br />
Administrative Expenses 0.00<br />
Total Deductions 0.00<br />
Change In Net Assets 0.00<br />
Net Assets - July 1, 2011 2885 0.00<br />
Net Assets - June 30, 2012 2785 0.00<br />
ESE 145<br />
283
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF FIDUCIARY NET ASSETS<br />
PRIVATE-PURPOSE TRUST FUNDS<br />
June 30, 2012<br />
Total<br />
Account Private-Purpose<br />
Number Trust Funds<br />
ASSETS<br />
Cash and Cash Equivalents 1110 0.00<br />
Investments 1160 0.00<br />
Accounts Receivable, Net 1130 0.00<br />
Interest Receivable 1170 0.00<br />
Due from Other Funds-Budgetary 1141 0.00<br />
Inventory 1150<br />
Due from Other Agencies 1220 0.00<br />
Total Assets 0.00<br />
LIABILITIES<br />
Salaries, Benefits and Payroll Taxes Payable 2110 0.00<br />
Payroll Deductions and Withholdings 2170 0.00<br />
Accounts Payable 2120 0.00<br />
Due to Other Agencies 2230 0.00<br />
Due to Other Funds-Budgetary 2161 0.00<br />
Internal Accounts Payable 2290 0.00<br />
Total Liabilities 0.00<br />
NET ASSETS<br />
Assets Held in Trust for Pension Benefits 0.00<br />
Assets Held in Trust for Scholarships and Other Purposes 0.00<br />
Total Net Assets 0.00<br />
ESE 145<br />
284
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF CHANGES IN NET ASSETS<br />
PRIVATE-PURPOSE TRUST FUNDS<br />
For the Fiscal Year Ended June 30, 2012<br />
Total<br />
Account Private-Purpose<br />
Number Trust Funds<br />
ADDITIONS<br />
Contributions:<br />
Employer 0.00<br />
Plan Members 0.00<br />
Gifts, Grants and Bequests 3440 0.00<br />
Investment Earnings:<br />
Interest on Investments 3431 0.00<br />
Gain on Sale of Investments 3432 0.00<br />
Net Increase (Decrease) in the Fair Value of Investments 3433 0.00<br />
Total Investment Earnings 0.00<br />
Less Investment Expense 0.00<br />
Net Investment Earnings 0.00<br />
Total Additions 0.00<br />
DEDUCTIONS<br />
Salaries 100 0.00<br />
Employee Benefits 200 0.00<br />
Purchased Services 300 0.00<br />
Other Expenses 700 0.00<br />
Refunds of Contributions 0.00<br />
Administrative Expenses 0.00<br />
Total Deductions 0.00<br />
Change In Net Assets 0.00<br />
Net Assets - July 1, 2011 2885 0.00<br />
Net Assets - June 30, 2012 2785 0.00<br />
ESE 145<br />
285
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF FIDUCIARY NET ASSETS<br />
PENSION TRUST FUNDS<br />
June 30, 2012<br />
Total<br />
Account Pension Trust<br />
Number<br />
Funds<br />
ASSETS<br />
Cash and Cash Equivalents 1110 0.00<br />
Investments 1160 0.00<br />
Accounts Receivable, Net 1130 0.00<br />
Interest Receivable 1170 0.00<br />
Due from Other Funds-Budgetary 1141 0.00<br />
Inventory 1150<br />
Due from Other Agencies 1220 0.00<br />
Total Assets 0.00<br />
LIABILITIES<br />
Salaries, Benefits and Payroll Taxes Payable 2110 0.00<br />
Payroll Deductions and Withholdings 2170 0.00<br />
Accounts Payable 2120 0.00<br />
Due to Other Agencies 2230 0.00<br />
Due to Other Funds-Budgetary 2161 0.00<br />
Internal Accounts Payable 2290 0.00<br />
Total Liabilities 0.00<br />
NET ASSETS<br />
Assets Held in Trust for Pension Benefits 0.00<br />
Assets Held in Trust for Scholarships and Other Purposes 0.00<br />
Total Net Assets 0.00<br />
ESE 145<br />
286
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF CHANGES IN NET ASSETS<br />
PENSION TRUST FUNDS<br />
For the Fiscal Year Ended June 30, 2012<br />
Total<br />
Account Pension Trust<br />
Number<br />
Funds<br />
ADDITIONS<br />
Contributions:<br />
Employer 0.00<br />
Plan Members 0.00<br />
Gifts, Grants and Bequests 3440 0.00<br />
Investment Earnings:<br />
Interest on Investments 3431 0.00<br />
Gain on Sale of Investments 3432 0.00<br />
Net Increase (Decrease) in the Fair Value of Investments 3433 0.00<br />
Total Investment Earnings 0.00<br />
Less Investment Expense 0.00<br />
Net Investment Earnings 0.00<br />
Total Additions 0.00<br />
DEDUCTIONS<br />
Salaries 100 0.00<br />
Employee Benefits 200 0.00<br />
Purchased Services 300 0.00<br />
Other Expenses 700 0.00<br />
Refunds of Contributions 0.00<br />
Administrative Expenses 0.00<br />
Total Deductions 0.00<br />
Change In Net Assets 0.00<br />
Net Assets - July 1, 2011 2885 0.00<br />
Net Assets - June 30, 2012 2785 0.00<br />
ESE 145<br />
287
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF FIDUCIARY ASSETS AND LIABILITIES<br />
AGENCY FUNDS<br />
June 30, 2012<br />
<strong>School</strong> Internal Bellalago Total<br />
Account Funds Charter Academy Agency<br />
Number 891 89X Funds<br />
ASSETS<br />
Cash and Cash Equivalents 1110 3,089,641.57 2,887,704.53 5,977,346.10<br />
Investments 1160 0.00 0.00 0.00<br />
Accounts Receivable, Net 1130 73,151.31 0.00 73,151.31<br />
Interest Receivable 1170 0.00 0.00 0.00<br />
Due from Other Funds-Budgetary 1141 17,242.86 0.00 17,242.86<br />
Inventory 1150 0.00 0.00 0.00<br />
Due from Other Agencies 1220 0.00 231,328.05 231,328.05<br />
Total Assets 3,180,035.74 3,119,032.58 6,299,068.32<br />
LIABILITIES<br />
Salaries, Benefits and Payroll Taxes Payable 2110 0.00 2,269.05 2,269.05<br />
Payroll Deductions and Withholdings 2170 0.00 7,057.00 7,057.00<br />
Accounts Payable 2120 0.00 3,109,706.53 3,109,706.53<br />
Due to Other Agencies 2230<br />
Due to Other Funds-Budgetary 2161 108,297.54 0.00 108,297.54<br />
Internal Accounts Payable 2290 3,071,738.20 0.00 3,071,738.20<br />
Total Liabilities 3,180,035.74 3,119,032.58 6,299,068.32<br />
ESE 145<br />
288
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES<br />
SCHOOL INTERNAL FUNDS 891<br />
June 30, 2012<br />
Account Balance Balance<br />
Number July 1, 2011 Additions Deductions June 30, 2012<br />
ASSETS<br />
Cash and Cash Equivalents 1110 2,931,638.25 10,804,186.74 10,646,183.42 3,089,641.57<br />
Investments 1160 0.00 0.00 0.00 0.00<br />
Accounts Receivable, Net 1130 16,924.92 73,151.31 16,924.92 73,151.31<br />
Interest Receivable 1170 0.00 0.00 0.00 0.00<br />
Due From Other Funds:<br />
Budgetary Funds 1141 5,971.84 17,242.86 5,971.84 17,242.86<br />
Inventory 1150 0.00 0.00 0.00 0.00<br />
Due from Other Agencies 1220 0.00 0.00 0.00 0.00<br />
Total Assets 2,954,535.01 10,894,580.91 10,669,080.18 3,180,035.74<br />
LIABILITIES<br />
Salaries, Benefits and Payroll Taxes Payable 2110 0.00 0.00 0.00 0.00<br />
Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00<br />
Accounts Payable 2120 5,602.00 0.00 5,602.00 0.00<br />
Due to Other Funds Budgetary 2161 142,147.09 108,297.54 142,147.09 108,297.54<br />
Internal Accounts Payable 2290 2,806,785.92 10,786,283.37 10,521,331.09 3,071,738.20<br />
Total Liabilities 2,954,535.01 10,894,580.91 10,669,080.18 3,180,035.74<br />
ESE 145<br />
289
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES (CONTINUED)<br />
Bellalago Charter Academy<br />
June 30, 2012<br />
Account Balance Balance<br />
Number July 1, 2011 Additions Deductions June 30, 2012<br />
ASSETS<br />
Cash and Cash Equivalents 1110 3,204,382.44 16,181,194.71 16,497,872.62 2,887,704.53<br />
Investments 1160 0.00 3,821,941.42 3,821,941.42 0.00<br />
Accounts Receivable, Net 1130 0.00 235.29 235.29 0.00<br />
Interest Receivable 1170 0.00 0.00 0.00 0.00<br />
Due From Other Funds:<br />
Budgetary Funds 1141 0.00 548,231.19 548,231.19 0.00<br />
Inventory 1150 0.00 0.00 0.00 0.00<br />
Due from Other Agencies 1220 0.00 231,328.05 0.00 231,328.05<br />
Total Assets 3,204,382.44 20,782,930.66 20,868,280.52 3,119,032.58<br />
LIABILITIES<br />
Salaries, Benefits and Payroll Taxes Payable 2110 0.00 4,812,760.48 4,810,491.43 2,269.05<br />
Payroll Deductions and Withholdings 2170 6,792.41 2,096,891.67 2,096,627.08 7,057.00<br />
Accounts Payable 2120 3,197,590.03 4,772,937.55 4,860,821.05 3,109,706.53<br />
Due to Other Funds Budgetary 2161 0.00 1,915,706.66 1,915,706.66 0.00<br />
Internal Accounts Payable 2290 0.00 0.00 0.00 0.00<br />
Total Liabilities 3,204,382.44 13,598,296.36 13,683,646.22 3,119,032.58<br />
ESE 145<br />
290
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES (CONTINUED)<br />
Agency Fund Name<br />
June 30, 2012<br />
Account Balance Balance<br />
Number July 1, 2011 Additions Deductions June 30, 2012<br />
ASSETS<br />
Cash and Cash Equivalents 1110 0.00 0.00 0.00 0.00<br />
Investments 1160 0.00 0.00 0.00 0.00<br />
Accounts Receivable, Net 1130 0.00 0.00 0.00 0.00<br />
Interest Receivable 1170 0.00 0.00 0.00 0.00<br />
Due From Other Funds:<br />
Budgetary Funds 1141 0.00 0.00 0.00 0.00<br />
Inventory 1150 0.00 0.00 0.00 0.00<br />
Due from Other Agencies 1220 0.00 0.00 0.00 0.00<br />
Total Assets 0.00 0.00 0.00 0.00<br />
LIABILITIES<br />
Salaries, Benefits and Payroll Taxes Payable 2110 0.00 0.00 0.00 0.00<br />
Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00<br />
Accounts Payable 2120 0.00 0.00 0.00 0.00<br />
Due to Other Funds Budgetary 2161 0.00 0.00 0.00 0.00<br />
Internal Accounts Payable 2290 0.00 0.00 0.00 0.00<br />
Total Liabilities 0.00 0.00 0.00 0.00<br />
ESE 145<br />
291
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES (CONTINUED)<br />
TOTAL AGENCY FUNDS<br />
June 30, 2012<br />
Total Agency Fund<br />
Total Agency Fund<br />
Account Balances Total Agency Fund Total Agency Fund Balances<br />
Number July 1, 2011 Additions Deductions June 30, 2012<br />
ASSETS<br />
Cash and Cash Equivalents 1110 6,136,020.69 26,985,381.45 27,144,056.04 5,977,346.10<br />
Investments 1160 0.00 3,821,941.42 3,821,941.42 0.00<br />
Accounts Receivable, Net 1130 16,924.92 73,386.60 17,160.21 73,151.31<br />
Interest Receivable 1170 0.00 0.00 0.00 0.00<br />
Due From Other Funds:<br />
Budgetary Funds 1141 5,971.84 565,474.05 554,203.03 17,242.86<br />
Inventory 1150 0.00 0.00 0.00 0.00<br />
Due from Other Agencies 1220 0.00 231,328.05 0.00 231,328.05<br />
Total Assets 6,158,917.45 31,677,511.57 31,537,360.70 6,299,068.32<br />
LIABILITIES<br />
Salaries, Benefits and Payroll Taxes Payable 2110 0.00 4,812,760.48 4,810,491.43 2,269.05<br />
Payroll Deductions and Withholdings 2170 6,792.41 2,096,891.67 2,096,627.08 7,057.00<br />
Accounts Payable 2120 3,203,192.03 4,772,937.55 4,866,423.05 3,109,706.53<br />
Due to Other Funds Budgetary 2161 142,147.09 2,024,004.20 2,057,853.75 108,297.54<br />
Internal Accounts Payable 2290 2,806,785.92 10,786,283.37 10,521,331.09 3,071,738.20<br />
Total Liabilities 6,158,917.45 24,492,877.27 24,352,726.40 6,299,068.32<br />
ESE 145<br />
292
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF NET ASSETS<br />
NONMAJOR COMPONENT UNITS<br />
June 30, 2012<br />
The Foundation Four Corners New Alternative Education New Dimensions Total Nonmajor<br />
Account for <strong>Osceola</strong> Charter High <strong>School</strong> of High Charter Component<br />
Number Education, Inc. <strong>School</strong>, Inc. <strong>Osceola</strong> <strong>County</strong>, Inc. <strong>School</strong> Units<br />
ASSETS<br />
Cash and Cash Equivalents 1110 5,794,847.00 2,007,778.54 496,539.00 854,542.42 9,153,706.96<br />
Investments 1160 0.00 0.00 0.00 0.00 0.00<br />
Taxes Receivable, net 1120 231,328.00 0.00 0.00 0.00 231,328.00<br />
Accounts Receivable, net 1130 662,925.00 0.00 0.00 0.00 662,925.00<br />
Interest Receivable 1170 0.00 0.00 0.00 0.00 0.00<br />
Due from Reinsurer 1180 0.00 0.00 0.00 0.00 0.00<br />
Deposits Receivable 1210 43,990.00 0.00 0.00 8,771.00 52,761.00<br />
Due from Other Agencies 1220 649,716.00 0.00 0.00 0.00 649,716.00<br />
Internal Balances 7,032.00 0.00 0.00 125,828.92 132,860.92<br />
Inventory 1150 0.00 0.00 0.00 0.00 0.00<br />
Prepaid Items 1230 1,568,163.00 0.00 31,817.00 0.00 1,599,980.00<br />
Restricted Assets:<br />
Cash with Fiscal Agent 1114 2,614,896.00 0.00 0.00 0.00 2,614,896.00<br />
Deferred Charges:<br />
Issuance Costs 742,238.00 0.00 0.00 0.00 742,238.00<br />
Noncurrent assets:<br />
Other Post-employment Benefits Obligation (asset) 1410 0.00 0.00 0.00 0.00 0.00<br />
Capital Assets:<br />
Land 1310 238,220.00 0.00 0.00 0.00 238,220.00<br />
Land Improvements - Nondepreciable 1315 0.00 0.00 0.00 0.00 0.00<br />
Construction in Progress 1360 0.00 0.00 0.00 0.00 0.00<br />
Improvements Other Than Buildings 1320 42,568.00 0.00 0.00 0.00 42,568.00<br />
Less Accumulated Depreciation 1329 (24,290.00) 0.00 0.00 0.00 (24,290.00)<br />
Buildings and Fixed Equipment 1330 13,921,451.00 0.00 0.00 0.00 13,921,451.00<br />
Less Accumulated Depreciation 1339 (2,815,452.00) 0.00 0.00 0.00 (2,815,452.00)<br />
Furniture, Fixtures and Equipment 1340 3,135,145.00 0.00 158,677.00 0.00 3,293,822.00<br />
Less Accumulated Depreciation 1349 (2,938,896.00) 0.00 0.00 0.00 (2,938,896.00)<br />
Motor Vehicles 1350 0.00 0.00 0.00 0.00 0.00<br />
Less Accumulated Depreciation 1359 0.00 0.00 0.00 0.00 0.00<br />
Property Under Capital Leases 1370 0.00 0.00 0.00 0.00 0.00<br />
Less Accumulated Depreciation 1379 0.00 0.00 0.00 0.00 0.00<br />
Audio Visual Materials 1381 9,117.00 0.00 0.00 0.00 9,117.00<br />
Less Accumulated Depreciation 1388 (9,117.00) 0.00 0.00 0.00 (9,117.00)<br />
Computer Software 1382 36,765.00 0.00 0.00 0.00 36,765.00<br />
Less Accumulated Amortization 1389 (36,844.00) 0.00 0.00 0.00 (36,844.00)<br />
Total Capital Assets net of Accum. Dep'n 11,558,667.00 0.00 158,677.00 0.00 11,717,344.00<br />
Total Assets 23,873,802.00 2,007,778.54 687,033.00 989,142.34 27,557,755.88<br />
LIABILITIES AND NET ASSETS<br />
LIABILITIES<br />
Salaries and Wages Payable 2110 416,828.00 0.00 0.00 158,146.27 574,974.27<br />
Payroll Deductions and Withholdings 2170 55,574.00 0.00 0.00 0.00 55,574.00<br />
Accounts Payable 2120 788,439.00 317,512.06 99,453.00 142,138.47 1,347,542.53<br />
Judgments Payable 2130 0.00 0.00 0.00 0.00 0.00<br />
Construction Contracts Payable 2140 0.00 0.00 0.00 0.00 0.00<br />
Construction Contracts Retainage Payable 2150 0.00 0.00 0.00 0.00 0.00<br />
Due to Fiscal Agent 2240 0.00 0.00 0.00 0.00 0.00<br />
Accrued Interest Payable 2210 317,160.00 0.00 0.00 0.00 317,160.00<br />
Deposits Payable 2220 0.00 0.00 0.00 0.00 0.00<br />
Due to Other Agencies 2230 1,951,754.00 0.00 0.00 0.00 1,951,754.00<br />
Sales Tax Payable 2260 0.00 0.00 0.00 0.00 0.00<br />
Deferred Revenue 2410 0.00 0.00 0.00 0.00 0.00<br />
Estimated Unpaid Claims 2271 0.00 0.00 0.00 0.00 0.00<br />
Estimated Liability for Claims Adjustment 2272 0.00 0.00 0.00 0.00 0.00<br />
Estimated Liability for Arbitrage Rebate 2280 0.00 0.00 0.00 0.00 0.00<br />
Noncurrent Liabilities:<br />
Portion Due Within One Year:<br />
Section 1011.13 Notes Payable 2250 0.00 0.00 0.00 0.00 0.00<br />
Notes Payable 2310 0.00 0.00 0.00 0.00 0.00<br />
Obligations Under Capital Leases 2315 0.00 0.00 0.00 0.00 0.00<br />
Bonds Payable 2320 435,000.00 0.00 0.00 0.00 435,000.00<br />
Liability for Compensated Absences 2330 0.00 0.00 0.00 0.00 0.00<br />
Certificates of Participation Payable 2340 0.00 0.00 0.00 0.00 0.00<br />
Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 0.00 0.00<br />
Other Post-employment Benefits Obligation 2360 0.00 0.00 0.00 0.00 0.00<br />
Estimated PECO Advance Payable 2370 0.00 0.00 0.00 0.00 0.00<br />
Estimated Liability for Arbitrage Rebate 2280 0.00 0.00 0.00 0.00 0.00<br />
Portion Due After One Year:<br />
Notes Payable 2310 0.00 0.00 0.00 0.00 0.00<br />
Obligations Under Capital Leases 2315 0.00 0.00 0.00 0.00 0.00<br />
Bonds Payable 2320 14,670,000.00 0.00 0.00 0.00 14,670,000.00<br />
Liability for Compensated Absences 2330 0.00 0.00 0.00 0.00 0.00<br />
Certificates of Participation Payable 2340 0.00 0.00 0.00 0.00 0.00<br />
Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 0.00 0.00<br />
Other Post-employment Benefits Obligation 2360 0.00 0.00 0.00 0.00 0.00<br />
Estimated PECO Advance Payable 2370 0.00 0.00 0.00 0.00 0.00<br />
Estimated Liability for Arbitrage Rebate 2280 0.00 0.00 0.00 0.00 0.00<br />
Total Liabilities 18,634,755.00 317,512.06 99,453.00 300,284.74 19,352,004.80<br />
NET ASSETS<br />
Invested in Capital Assets, Net of Related Debt 2770 (2,549,381.00) 0.00 0.00 0.00 (2,549,381.00)<br />
Restricted For:<br />
Categorical Carryover Programs 2780 0.00 0.00 0.00 0.00 0.00<br />
Food Service 2780 0.00 0.00 0.00 0.00 0.00<br />
Debt Service 2780 2,443,998.00 0.00 0.00 0.00 2,443,998.00<br />
Capital Projects 2780 0.00 0.00 0.00 0.00 0.00<br />
Other Purposes 2780 1,578,494.00 0.00 0.00 0.00 1,578,494.00<br />
Unrestricted 2790 3,765,936.00 1,690,266.48 587,580.00 688,857.60 6,732,640.08<br />
Total Net Assets 5,239,047.00 1,690,266.48 587,580.00 688,857.60 8,205,751.08<br />
Total Liabilities and Net Assets 23,873,802.00 2,007,778.54 687,033.00 989,142.34 27,557,755.88<br />
ESE 145<br />
293
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF ACTIVITIES<br />
NONMAJOR COMPONENT UNITS<br />
The Foundation for <strong>Osceola</strong> Education, Inc.<br />
Net (Expense)<br />
For the Fiscal Year Ended June 30, 2012<br />
Revenue and Changes<br />
Program Revenues<br />
in Net Assets<br />
Operating<br />
Capital<br />
Account Charges for Grants and Grants and Component Unit<br />
FUNCTIONS Number Expenses Services Contributions Contributions Activities<br />
Component Unit Activities:<br />
Instruction 5000 9,308,364.00 0.00 80,469.00 0.00 (9,227,895.00)<br />
Pupil Personnel Services 6100 389,678.00 0.00 0.00 0.00 (389,678.00)<br />
Instructional Media Services 6200 88,840.00 0.00 0.00 0.00 (88,840.00)<br />
Instruction and Curriculum Development Services 6300 0.00 0.00 0.00 0.00 0.00<br />
Instructional Staff Training Services 6400 60,621.00 0.00 0.00 0.00 (60,621.00)<br />
Instruction Related Technology 6500 32,991.00 0.00 0.00 0.00 (32,991.00)<br />
<strong>School</strong> Board 7100 14,493.00 0.00 0.00 0.00 (14,493.00)<br />
General Administration 7200 4,125,661.00 0.00 0.00 0.00 (4,125,661.00)<br />
<strong>School</strong> Administration 7300 1,332,923.00 0.00 0.00 0.00 (1,332,923.00)<br />
Facilities Acquisition and Construction 7400 696,527.00 0.00 529,047.00 0.00 (167,480.00)<br />
Fiscal Services 7500 6,127.00 0.00 0.00 0.00 (6,127.00)<br />
Food Services 7600 8,577.00 0.00 0.00 0.00 (8,577.00)<br />
Central Services 7700 3,475.00 0.00 0.00 0.00 (3,475.00)<br />
Pupil Transportation Services 7800 49,244.00 0.00 0.00 0.00 (49,244.00)<br />
Operation of Plant 7900 3,105,347.00 0.00 487,445.00 0.00 (2,617,902.00)<br />
Maintenance of Plant 8100 301,571.00 0.00 0.00 0.00 (301,571.00)<br />
Administrative Technology Services 8200 0.00 0.00 0.00 0.00 0.00<br />
Community Services 9100 40,998.00 102,612.00 3,242,720.00 0.00 3,304,334.00<br />
Interest on Long-term Debt 9200 752,321.00 0.00 0.00 0.00 (752,321.00)<br />
Unallocated Depreciation/Amortization Expense* 0.00 0.00<br />
Total Component Unit Activities 20,317,758.00 102,612.00 4,339,681.00 0.00 (15,875,465.00)<br />
General Revenues:<br />
Taxes:<br />
Property Taxes, Levied for Operational Purposes 0.00<br />
Property Taxes, Levied for Debt Service 0.00<br />
Property Taxes, Levied for Capital Projects 0.00<br />
Local Sales Taxes 0.00<br />
Grants and Contributions Not Restricted to Specific Programs 16,112,467.00<br />
Investment Earnings 0.00<br />
Miscellaneous 505,595.00<br />
Special Items 0.00<br />
Extraordinary Items 0.00<br />
Transfers 0.00<br />
Total General Revenues, Special Items, Extraordinary Items and Transfers 16,618,062.00<br />
Change in Net Assets 742,597.00<br />
Net Assets - July 1, 2011 4,496,450.00<br />
Net Assets - June 30, 2012 5,239,047.00<br />
*This amount excludes the depreciation/amortization that is included in the direct expenses of the various functions.<br />
ESE 145<br />
294
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF ACTIVITIES (CONTINUED)<br />
NONMAJOR COMPONENT UNITS<br />
Four Corners Charter <strong>School</strong>, Inc.<br />
Net (Expense)<br />
For the Fiscal Year Ended June 30, 2012<br />
Revenue and Changes<br />
Program Revenues<br />
in Net Assets<br />
Operating<br />
Capital<br />
Account Charges for Grants and Grants and Component Unit<br />
FUNCTIONS Number Expenses Services Contributions Contributions Activities<br />
Component Unit Activities:<br />
Instruction 5000 4,277,415.65 0.00 0.00 0.00 (4,277,415.65)<br />
Pupil Personnel Services 6100 0.00 0.00 0.00 0.00 0.00<br />
Instructional Media Services 6200 0.00 0.00 0.00 0.00 0.00<br />
Instruction and Curriculum Development Services 6300 0.00 0.00 0.00 0.00 0.00<br />
Instructional Staff Training Services 6400 0.00 0.00 0.00 0.00 0.00<br />
Instruction Related Technology 6500 0.00 0.00 0.00 0.00 0.00<br />
<strong>School</strong> Board 7100 6,800.00 0.00 0.00 0.00 (6,800.00)<br />
General Administration 7200 634,996.37 0.00 0.00 0.00 (634,996.37)<br />
<strong>School</strong> Administration 7300 0.00 0.00 0.00 0.00 0.00<br />
Facilities Acquisition and Construction 7400 2,247,241.32 0.00 0.00 0.00 (2,247,241.32)<br />
Fiscal Services 7500 0.00 0.00 0.00 0.00 0.00<br />
Food Services 7600 0.00 0.00 0.00 0.00 0.00<br />
Central Services 7700 0.00 0.00 0.00 0.00 0.00<br />
Pupil Transportation Services 7800 0.00 0.00 0.00 0.00 0.00<br />
Operation of Plant 7900 0.00 0.00 0.00 0.00 0.00<br />
Maintenance of Plant 8100 0.00 0.00 0.00 0.00 0.00<br />
Administrative Technology Services 8200 0.00 0.00 0.00 0.00 0.00<br />
Community Services 9100 0.00 0.00 0.00 0.00 0.00<br />
Interest on Long-term Debt 9200 0.00 0.00 0.00 0.00 0.00<br />
Unallocated Depreciation/Amortization Expense* 0.00 0.00<br />
Total Component Unit Activities 7,166,453.34 0.00 0.00 0.00 (7,166,453.34)<br />
General Revenues:<br />
Taxes:<br />
Property Taxes, Levied for Operational Purposes 0.00<br />
Property Taxes, Levied for Debt Service 0.00<br />
Property Taxes, Levied for Capital Projects 0.00<br />
Local Sales Taxes 0.00<br />
Grants and Contributions Not Restricted to Specific Programs 6,285,823.77<br />
Investment Earnings 0.00<br />
Miscellaneous 0.00<br />
Special Items 0.00<br />
Extraordinary Items 0.00<br />
Transfers 0.00<br />
Total General Revenues, Special Items, Extraordinary Items and Transfers 6,285,823.77<br />
Change in Net Assets (880,629.57)<br />
Net Assets - July 1, 2011 2,570,896.05<br />
Net Assets - June 30, 2012 1,690,266.48<br />
*This amount excludes the depreciation/amortization that is included in the direct expenses of the various functions.<br />
ESE 145<br />
295
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF ACTIVITIES (CONTINUED)<br />
NONMAJOR COMPONENT UNITS<br />
New Alternative Education High <strong>School</strong> of <strong>Osceola</strong> <strong>County</strong>, Inc.<br />
Net (Expense)<br />
For the Fiscal Year Ended June 30, 2012<br />
Revenue and Changes<br />
Program Revenues<br />
in Net Assets<br />
Operating<br />
Capital<br />
Account Charges for Grants and Grants and Component Unit<br />
FUNCTIONS Number Expenses Services Contributions Contributions Activities<br />
Component Unit Activities:<br />
Instruction 5000 1,285,337.00 0.00 0.00 0.00 (1,285,337.00)<br />
Pupil Personnel Services 6100 173,872.00 0.00 0.00 0.00 (173,872.00)<br />
Instructional Media Services 6200 2,473.00 0.00 0.00 0.00 (2,473.00)<br />
Instruction and Curriculum Development Services 6300 0.00 0.00 0.00 0.00 0.00<br />
Instructional Staff Training Services 6400 8,026.00 0.00 0.00 0.00 (8,026.00)<br />
Instruction Related Technology 6500 49,411.00 0.00 0.00 0.00 (49,411.00)<br />
<strong>School</strong> Board 7100 775.00 0.00 0.00 0.00 (775.00)<br />
General Administration 7200 625,338.00 0.00 0.00 0.00 (625,338.00)<br />
<strong>School</strong> Administration 7300 367,961.00 0.00 0.00 0.00 (367,961.00)<br />
Facilities Acquisition and Construction 7400 350,000.00 0.00 0.00 0.00 (350,000.00)<br />
Fiscal Services 7500 43,983.00 0.00 0.00 0.00 (43,983.00)<br />
Food Services 7600 0.00 0.00 0.00 0.00 0.00<br />
Central Services 7700 6,968.00 0.00 0.00 0.00 (6,968.00)<br />
Pupil Transportation Services 7800 160,786.00 0.00 0.00 0.00 (160,786.00)<br />
Operation of Plant 7900 173,346.00 0.00 0.00 0.00 (173,346.00)<br />
Maintenance of Plant 8100 62,952.00 0.00 0.00 0.00 (62,952.00)<br />
Administrative Technology Services 8200 0.00 0.00 0.00 0.00 0.00<br />
Community Services 9100 0.00 0.00 0.00 0.00 0.00<br />
Interest on Long-term Debt 9200 0.00 0.00 0.00 0.00 0.00<br />
Unallocated Depreciation/Amortization Expense* 0.00 0.00<br />
Total Component Unit Activities 3,311,228.00 0.00 0.00 0.00 (3,311,228.00)<br />
General Revenues:<br />
Taxes:<br />
Property Taxes, Levied for Operational Purposes 0.00<br />
Property Taxes, Levied for Debt Service 0.00<br />
Property Taxes, Levied for Capital Projects 0.00<br />
Local Sales Taxes 0.00<br />
Grants and Contributions Not Restricted to Specific Programs 3,044,988.00<br />
Investment Earnings 0.00<br />
Miscellaneous 0.00<br />
Special Items 0.00<br />
Extraordinary Items 0.00<br />
Transfers 0.00<br />
Total General Revenues, Special Items, Extraordinary Items and Transfers 3,044,988.00<br />
Change in Net Assets (266,240.00)<br />
Net Assets - July 1, 2011 853,820.00<br />
Net Assets - June 30, 2012 587,580.00<br />
*This amount excludes the depreciation/amortization that is included in the direct expenses of the various functions.<br />
ESE 145<br />
296
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF ACTIVITIES (CONTINUED)<br />
NONMAJOR COMPONENT UNITS<br />
New Dimensions High Charter <strong>School</strong><br />
Net (Expense)<br />
For the Fiscal Year Ended June 30, 2012<br />
Revenue and Changes<br />
Program Revenues<br />
in Net Assets<br />
Operating<br />
Capital<br />
Account Charges for Grants and Grants and Component Unit<br />
FUNCTIONS Number Expenses Services Contributions Contributions Activities<br />
Component Unit Activities:<br />
Instruction 5000 1,397,304.42 0.00 0.00 0.00 (1,397,304.42)<br />
Pupil Personnel Services 6100 0.00 0.00 0.00 0.00 0.00<br />
Instructional Media Services 6200 0.00 0.00 0.00 0.00 0.00<br />
Instruction and Curriculum Development Services 6300 0.00 0.00 0.00 0.00 0.00<br />
Instructional Staff Training Services 6400 0.00 0.00 0.00 0.00 0.00<br />
Instruction Related Technology 6500 0.00 0.00 0.00 0.00 0.00<br />
<strong>School</strong> Board 7100 0.00 0.00 0.00 0.00 0.00<br />
General Administration 7200 313,317.79 0.00 0.00 0.00 (313,317.79)<br />
<strong>School</strong> Administration 7300 104,040.40 0.00 0.00 0.00 (104,040.40)<br />
Facilities Acquisition and Construction 7400 180,952.40 0.00 0.00 0.00 (180,952.40)<br />
Fiscal Services 7500 0.00 0.00 0.00 0.00 0.00<br />
Food Services 7600 0.00 0.00 0.00 0.00 0.00<br />
Central Services 7700 0.00 0.00 0.00 0.00 0.00<br />
Pupil Transportation Services 7800 80,316.97 0.00 0.00 0.00 (80,316.97)<br />
Operation of Plant 7900 57,278.56 0.00 0.00 0.00 (57,278.56)<br />
Maintenance of Plant 8100 53,164.00 0.00 0.00 0.00 (53,164.00)<br />
Administrative Technology Services 8200 0.00 0.00 0.00 0.00 0.00<br />
Community Services 9100 0.00 0.00 0.00 0.00 0.00<br />
Interest on Long-term Debt 9200 37,583.38 0.00 0.00 0.00 (37,583.38)<br />
Unallocated Depreciation/Amortization Expense* 0.00 0.00<br />
Total Component Unit Activities 2,223,957.92 0.00 0.00 0.00 (2,223,957.92)<br />
General Revenues:<br />
Taxes:<br />
Property Taxes, Levied for Operational Purposes 0.00<br />
Property Taxes, Levied for Debt Service 0.00<br />
Property Taxes, Levied for Capital Projects 0.00<br />
Local Sales Taxes 0.00<br />
Grants and Contributions Not Restricted to Specific Programs 2,121,686.01<br />
Investment Earnings 0.00<br />
Miscellaneous 0.00<br />
Special Items 0.00<br />
Extraordinary Items 0.00<br />
Transfers 0.00<br />
Total General Revenues, Special Items, Extraordinary Items and Transfers 2,121,686.01<br />
Change in Net Assets (102,271.91)<br />
Net Assets - July 1, 2011 791,129.51<br />
Net Assets - June 30, 2012 688,857.60<br />
*This amount excludes the depreciation/amortization that is included in the direct expenses of the various functions.<br />
ESE 145<br />
297
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF ACTIVITIES (CONTINUED)<br />
NONMAJOR COMPONENT UNITS<br />
TOTAL NONMAJOR COMPONENT UNITS<br />
Net (Expense)<br />
For the Fiscal Year Ended June 30, 2012<br />
Revenue and Changes<br />
Program Revenues<br />
in Net Assets<br />
Operating Capital Total<br />
Account Charges for Grants and Grants and Component Units<br />
FUNCTIONS Number Expenses Services Contributions Contributions Activities<br />
Component Unit Activities:<br />
Instruction 5000 16,268,421.07 0.00 80,469.00 0.00 (16,187,952.07)<br />
Pupil Personnel Services 6100 563,550.00 0.00 0.00 0.00 (563,550.00)<br />
Instructional Media Services 6200 91,313.00 0.00 0.00 0.00 (91,313.00)<br />
Instruction and Curriculum Development Services 6300 0.00 0.00 0.00 0.00 0.00<br />
Instructional Staff Training Services 6400 68,647.00 0.00 0.00 0.00 (68,647.00)<br />
Instruction Related Technology 6500 82,402.00 0.00 0.00 0.00 (82,402.00)<br />
<strong>School</strong> Board 7100 22,068.00 0.00 0.00 0.00 (22,068.00)<br />
General Administration 7200 5,699,313.16 0.00 0.00 0.00 (5,699,313.16)<br />
<strong>School</strong> Administration 7300 1,804,924.40 0.00 0.00 0.00 (1,804,924.40)<br />
Facilities Acquisition and Construction 7400 3,474,720.72 0.00 529,047.00 0.00 (2,945,673.72)<br />
Fiscal Services 7500 50,110.00 0.00 0.00 0.00 (50,110.00)<br />
Food Services 7600 8,577.00 0.00 0.00 0.00 (8,577.00)<br />
Central Services 7700 10,443.00 0.00 0.00 0.00 (10,443.00)<br />
Pupil Transportation Services 7800 290,346.97 0.00 0.00 0.00 (290,346.97)<br />
Operation of Plant 7900 3,335,971.56 0.00 487,445.00 0.00 (2,848,526.56)<br />
Maintenance of Plant 8100 417,687.00 0.00 0.00 0.00 (417,687.00)<br />
Administrative Technology Services 8200 0.00 0.00 0.00 0.00 0.00<br />
Community Services 9100 40,998.00 102,612.00 3,242,720.00 0.00 3,304,334.00<br />
Interest on Long-term Debt 9200 789,904.38 0.00 0.00 0.00 (789,904.38)<br />
Unallocated Depreciation/Amortization Expense* 0.00 0.00<br />
Total Component Unit Activities 33,019,397.26 102,612.00 4,339,681.00 0.00 (28,577,104.26)<br />
General Revenues:<br />
Taxes:<br />
Property Taxes, Levied for Operational Purposes 0.00<br />
Property Taxes, Levied for Debt Service 0.00<br />
Property Taxes, Levied for Capital Projects 0.00<br />
Local Sales Taxes 0.00<br />
Grants and Contributions Not Restricted to Specific Programs 27,564,964.78<br />
Investment Earnings 0.00<br />
Miscellaneous 505,595.00<br />
Special Items 0.00<br />
Extraordinary Items 0.00<br />
Transfers 0.00<br />
Total General Revenues, Special Items, Extraordinary Items and Transfers 28,070,559.78<br />
Change in Net Assets (506,544.48)<br />
Net Assets - July 1, 2011 8,712,295.56<br />
Net Assets - June 30, 2012 8,205,751.08<br />
*This amount excludes the depreciation/amortization that is included in the direct expenses of the various functions.<br />
ESE 145<br />
298
CONTENTS:<br />
FLORIDA DEPARTMENT OF EDUCATION<br />
REPORT OF FINANCIAL DATA TO THE<br />
COMMISSIONER OF EDUCATION (ESE 348)<br />
DISTRICT SCHOOL BOARD OFOSCEOLA COUNTY<br />
For the Fiscal Year Ended June 30, 2012<br />
Return completed form to:<br />
Department of Education<br />
Office of Funding and Financial Reporting<br />
325 W. Gaines St., Room 824<br />
Tallahassee, FL 32399-0400<br />
PAGE<br />
NUMBER<br />
DOE<br />
Exhibit K-1 Statement of Revenues, Expenditures, and Changes in Fund Balance – General Fund ------------------------- 1-3<br />
Exhibit K-2<br />
Exhibit K-3<br />
Exhibit K-4<br />
Statement of Revenues, Expenditures, and Changes in Fund Balance – Special Revenue Fund – Food<br />
Services --------------------------------------------------------------------------------------------------------------------- 4-5<br />
Statement of Revenues, Expenditures, and Changes in Fund Balance – Special Revenue Fund – Other<br />
Federal Programs ---------------------------------------------------------------------------------------------------------- 6-7<br />
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Special Revenue<br />
Funds - Federal Economic Stimulus Programs ------------------------------------------------------------------------ 8-13<br />
Exhibit K-5 Statement of Revenues, Expenditures, and Changes in Fund Balance – Special Revenue Fund –<br />
Miscellaneous -------------------------------------------------------------------------------------------------------------- 14<br />
Exhibit K-6 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Debt Service Funds --- 15<br />
Exhibit K-7<br />
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Capital Projects<br />
Funds ------------------------------------------------------------------------------------------------------------------------ 16-17<br />
Exhibit K-8 Statement of Revenues, Expenditures, and Changes in Fund Balance – Permanent Fund ----------------------- 18<br />
Exhibit K-9 Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets – Enterprise Funds --------- 19<br />
Exhibit K-10 Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets – Internal Service Funds -- 20<br />
Exhibit K-11 Combining Statement of Changes in Assets and Liabilities – <strong>School</strong> Internal Funds ---------------------------- 21<br />
Exhibit K-12 Schedule of Long-term Liabilities --------------------------------------------------------------------------------------- 22<br />
Exhibit K-13 Schedule of Categorical Programs – Report of Expenditures and Available Funds ------------------------------ 23<br />
Exhibit K-14 Schedules of Selected Subobject Expenditures and Other Data Collection---------------------------------------- 24-26<br />
Exhibit K-15 Schedule 3, <strong>School</strong> Program Cost Report, General Fund/Special Revenue Funds ------------------------------- 27<br />
Exhibit K-16 Schedule 4, <strong>District</strong> Aggregate Program Cost Report, General Fund/Special Revenue Funds ----------------- 28<br />
Exhibit K-17 Schedule 5, Supplementary Schedule of Federal Financial Assistance Program Expenditures ----------------- 29<br />
The Report of Financial Data to the Commissioner of Education (ESE 348) for the fiscal year ended June 30, 2012, was submitted<br />
in accordance with Rule 6A-1.0071, F.A.C. (Section 1001.51(12)(b), F.S.). This report was approved by the school board on<br />
September 4, 2012.<br />
_______________________________________________<br />
<strong>District</strong> Superintendent’s Signature<br />
________________<br />
Date<br />
ESE 348<br />
299
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
STATEMENT OF REVENUES, EXPENDITURES, AND Exhibit K-1<br />
CHANGES IN FUND BALANCE - GENERAL FUND DOE Page 1<br />
For the Fiscal Year Ended June 30, 2012 Fund 100<br />
Account<br />
Number<br />
REVENUES<br />
Federal Direct:<br />
Federal Impact, Current Operations 3121<br />
Reserve Officers Training Corps (ROTC) 3191 456,554.11<br />
Miscellaneous Federal Direct 3199<br />
Total Federal Direct 3100 456,554.11<br />
Federal Through State and Local:<br />
Medicaid 3202<br />
National Forest Funds 3255<br />
Federal Through Local 3280<br />
Miscellaneous Federal Through State 3299 176,379.33<br />
Total Federal Through State and Local 3200 176,379.33<br />
State:<br />
Florida Education Finance Program 3310 159,969,246.00<br />
Workforce Development 3315 5,793,707.00<br />
Workforce Development Capitalization Incentive Grant 3316<br />
Workforce Education Performance Incentive 3317 98,086.00<br />
Adults with Disabilities 3318 42,500.00<br />
CO&DS Withheld for Administrative Expense 3323 32,565.06<br />
Categoricals:<br />
<strong>District</strong> Discretionary Lottery Funds 3344 176,529.00<br />
Class Size Reduction/Operating Funds 3355 59,789,301.00<br />
<strong>School</strong> Recognition Funds 3361 2,919,967.00<br />
Excellent Teaching Program 3363<br />
Voluntary Prekindergarten Program 3371 1,835,804.34<br />
Preschool Projects 3372<br />
Reading Programs 3373<br />
Full Service <strong>School</strong>s 3378<br />
Other State:<br />
Diagnostic and Learning Resources Centers 3335<br />
Racing Commission Funds 3341<br />
State Forest Funds 3342<br />
State License Tax 3343 163,851.34<br />
Other Miscellaneous State Revenue 3399 226,080.83<br />
Total State 3300 231,047,637.57<br />
Local:<br />
<strong>District</strong> <strong>School</strong> Taxes 3411 103,388,324.04<br />
Tax Redemptions 3421 720,289.24<br />
Payment in Lieu of Taxes 3422<br />
Excess Fees 3423<br />
Tuition 3424<br />
Rent 3425 1,014,493.26<br />
Interest on Investments 3431 1,051,816.51<br />
Gain on Sale of Investments 3432 38,193.04<br />
Net Increase (Decrease) in Fair Value of Investments 3433 (1,291.83)<br />
Gifts, Grants and Bequests 3440 101,916.25<br />
Adult General Education Course Fees 3461 74,047.23<br />
Postsecondary Vocational Course Fees 3462 1,010,383.41<br />
Continuing Workforce Education Course Fees 3463 38,371.87<br />
Capital Improvement Fees 3464 46,913.06<br />
Postsecondary Lab Fees 3465 299,870.37<br />
Lifelong Learning Fees 3466 146,764.44<br />
General Education Development (GED) Testing Fees 3467 35,708.08<br />
Financial Aid Fees 3468<br />
Other Student Fees 3469 215,185.25<br />
Preschool Program Fees 3471<br />
Pre-K Early Intervention Fees 3472<br />
<strong>School</strong> Age Child Care Fees 3473<br />
Other <strong>School</strong>s, Courses, and Classes Fees 3479<br />
Miscellaneous Local:<br />
Bus Fees 3491 443,701.54<br />
Transportation Services-<strong>School</strong> Activities 3492 169,398.94<br />
Sale of Junk 3493 108,692.38<br />
Receipt of Federal Indirect Cost Rate 3494 1,498,572.07<br />
Other Miscellaneous Local Sources 3495 5,193,721.77<br />
Impact Fees 3496<br />
Refunds of Prior Year's Expenditures 3497 2,382.60<br />
Collections for Lost, Damaged and Sold Textbooks 3498 29,129.53<br />
Receipt of Food Service Indirect Costs 3499<br />
Total Local 3400 115,626,583.05<br />
Total Revenues 3000 347,307,154.06<br />
ESE 348<br />
300
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY Exhibit K-1<br />
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - GENERAL FUND (Continued) DOE Page 2<br />
For the Fiscal Year Ended June 30, 2012 Fund 100<br />
100 200 300 400 500 600 700<br />
Account Employee Purchased Energy Materials Capital Other<br />
Number Salaries Benefits Services Services and Supplies Outlay Expenses Totals<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 146,923,031.03 39,381,302.01 36,569,082.15 12,260.20 7,700,189.08 986,321.82 3,160,791.91 234,732,978.20<br />
Pupil Personnel Services 6100 15,243,190.51 4,147,790.66 53,398.08 100,728.03 11,714.92 17,258.70 19,574,080.90<br />
Instructional Media Services 6200 2,768,416.97 704,879.59 357,740.03 47,859.41 281,888.50 5,702.92 4,166,487.42<br />
Instruction and Curriculum Development Services 6300 5,250,254.57 1,273,928.82 48,714.84 4,021.76 57,774.43 20,283.80 51,316.12 6,706,294.34<br />
Instructional Staff Training Services 6400 3,428,416.45 748,814.99 438,907.67 102,584.52 15,016.37 40,801.51 4,774,541.51<br />
Instructional-Related Technology 6500 2,610,639.14 754,631.09 108.11 11,162.51 291.57 1,202.43 3,378,034.85<br />
Board 7100 166,274.64 64,040.13 1,468,879.90 1,259.51 2,004.33 34,822.00 1,737,280.51<br />
General Administration 7200 896,994.49 191,131.35 57,877.25 37,221.96 20,216.69 30,069.00 1,233,510.74<br />
<strong>School</strong> Administration 7300 16,753,586.81 4,352,538.43 237,831.56 69,128.01 81,554.88 39,303.92 21,533,943.61<br />
Facilities Acquisition and Construction 7410 105,488.59 16,229.62 1,036,590.63 13,507.32 9,048.13 176,353.35 808.50 1,358,026.14<br />
Fiscal Services 7500 1,356,762.36 347,461.89 6,141.19 34,511.73 15,070.96 3,357.55 1,763,305.68<br />
Food Services 7600 214,864.77 17,018.44 1,908.90 2,671.86 1,823.00 56.58 238,343.55<br />
Central Services 7700 3,850,482.12 981,580.28 1,010,328.82 29,051.78 168,257.97 30,428.22 56,208.49 6,126,337.68<br />
Pupil Transportation Services 7800 9,462,120.43 4,376,030.04 514,155.26 2,950,453.81 488,043.87 49,147.32 334,098.51 18,174,049.24<br />
Operation of Plant 7900 7,554,927.47 2,747,662.77 5,124,889.12 10,844,708.61 909,938.75 104,633.01 54,450.28 27,341,210.01<br />
Maintenance of Plant 8100 4,428,841.53 1,437,267.63 736,827.23 288,221.37 4,212,173.37 53,739.12 853,556.87 12,010,627.12<br />
Administrative Technology Services 8200 2,007,200.90 477,043.69 492,764.81 2,296.61 30,540.91 33,311.76 21,045.88 3,064,204.56<br />
Community Services 9100 114,200.20 37,594.72 72,349.92 3,008.87 1,958.65 200,393.76 429,506.12<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 13,821.09 13,821.09<br />
Other Capital Outlay 9300 672,054.63 672,054.63<br />
Debt Service: (Function 9200)<br />
Redemption of Principal 710 326,055.90 326,055.90<br />
Interest 720 26,948.64 26,948.64<br />
Total Expenditures 223,135,692.98 62,056,946.15 48,228,495.47 14,144,521.46 13,986,102.92 2,571,633.99 5,258,249.47 369,381,642.44<br />
Excess (Deficiency) of Revenues Over Expenditures (22,074,488.38)<br />
ESE 348<br />
301
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
STATEMENT OF REVENUES, EXPENDITURES, AND Exhibit K-1<br />
CHANGES IN FUND BALANCE - GENERAL FUND (Continued) DOE Page 3<br />
For the Fiscal Year Ended June 30, 2012 Fund 100<br />
OTHER FINANCING SOURCES (USES)<br />
Account<br />
Number<br />
Loans 3720<br />
Sale of Capital Assets 3730<br />
Loss Recoveries 3740 194,801.99<br />
Transfers In:<br />
From Debt Service Funds 3620<br />
From Capital Projects Funds 3630 14,590,185.86<br />
From Special Revenue Funds 3640 4,936.33<br />
From Permanent Funds 3660<br />
From Internal Service Funds 3670<br />
From Enterprise Funds 3690<br />
Total Transfers In 3600 14,595,122.19<br />
Transfers Out: (Function 9700)<br />
To Debt Service Funds 920<br />
To Capital Projects Funds 930<br />
To Special Revenue Funds 940<br />
To Permanent Funds 960<br />
To Internal Service Funds 970<br />
To Enterprise Funds 990<br />
Total Transfers Out 9700 0.00<br />
Total Other Financing Sources (Uses) 14,789,924.18<br />
Net Change In Fund Balance (7,284,564.20)<br />
Fund Balance, July 1, 2011 2800 91,601,580.14<br />
Adjustments to Fund Balance 2891<br />
Ending Fund Balance:<br />
Nonspendable Fund Balance 2710<br />
Restricted Fund Balance 2720<br />
Committed Fund Balance 2730<br />
Assigned Fund Balance 2740 84,317,015.94<br />
Unassigned Fund Balance 2750<br />
Total Fund Balance, June 30, 2012 2700 84,317,015.94<br />
ESE 348<br />
302
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
STATEMENT OF REVENUES, EXPENDITURES, AND<br />
CHANGES IN FUND BALANCE - SPECIAL REVENUE Exhibit K-2<br />
FUNDS - FOOD SERVICES DOE Page 4<br />
For the Fiscal Year Ended June 30, 2012 Fund 410<br />
REVENUES<br />
Federal Through State and Local:<br />
Account<br />
Number<br />
<strong>School</strong> Lunch Reimbursement 3261 15,026,959.44<br />
<strong>School</strong> Breakfast Reimbursement 3262 3,862,325.94<br />
After <strong>School</strong> Snack Reimbursement 3263 259,191.24<br />
Child Care Food Program 3264<br />
USDA Donated Commodities 3265 1,078,737.10<br />
Cash in Lieu of Donated Foods 3266<br />
Summer Food Service Program 3267 586,765.88<br />
Fresh Fruit and Vegetable Program 3268<br />
Other Food Services 3269<br />
Federal Through Local 3280<br />
Miscellaneous Federal Through State 3299<br />
Total Federal Through State and Local 3200 20,813,979.60<br />
State:<br />
<strong>School</strong> Breakfast Supplement 3337 148,991.00<br />
<strong>School</strong> Lunch Supplement 3338 202,227.00<br />
Other Miscellaneous State Revenues 3399 4,644.00<br />
Total State 3300 355,862.00<br />
Local:<br />
Interest on Investments 3431 6,445.04<br />
Gain on Sale of Investments 3432<br />
Net Increase (Decrease) in Fair Value of Investments 3433<br />
Gifts, Grants and Bequests 3440<br />
Student Lunches 3451 2,532,709.60<br />
Student Breakfasts 3452 138,836.85<br />
Adult Breakfasts/Lunches 3453 167,597.50<br />
Student and Adult a la Carte 3454 2,553,116.80<br />
Student Snacks 3455 23,498.00<br />
Other Food Sales 3456 302,870.82<br />
Other Miscellaneous Local Sources 3495 17,650.28<br />
Refunds of Prior Year's Expenditures 3497<br />
Total Local 3400 5,742,724.89<br />
Total Revenues 3000 26,912,566.49<br />
ESE 348<br />
303
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
STATEMENT OF REVENUES, EXPENDITURES, AND<br />
CHANGES IN FUND BALANCE - SPECIAL REVENUE Exhibit K-2<br />
FUNDS - FOOD SERVICES (Continued) DOE Page 5<br />
For the Fiscal Year Ended June 30, 2012 Fund 410<br />
Account<br />
Number<br />
EXPENDITURES (Function 7600/9300)<br />
Salaries 100 7,012,445.69<br />
Employee Benefits 200 3,169,607.23<br />
Purchased Services 300 243,818.64<br />
Energy Services 400 132,686.07<br />
Materials and Supplies 500 11,659,531.94<br />
Capital Outlay 600 62,595.19<br />
Other Expenses 700 524,569.84<br />
Other Capital Outlay (Function 9300) 600 511,336.96<br />
Total Expenditures 23,316,591.56<br />
Excess (Deficiency) of Revenues Over Expenditures 3,595,974.93<br />
OTHER FINANCING SOURCES (USES)<br />
Loans 3720<br />
Sale of Capital Assets 3730<br />
Loss Recoveries 3740<br />
Transfers In:<br />
From General Fund 3610<br />
From Debt Service Funds 3620<br />
From Capital Projects Funds 3630<br />
Interfund 3650<br />
From Permanent Funds 3660<br />
From Internal Service Funds 3670<br />
From Enterprise Funds 3690<br />
Total Transfers In 3600 0.00<br />
Transfers Out: (Function 9700)<br />
To General Fund 910<br />
To Debt Service Funds 920<br />
To Capital Projects Funds 930<br />
Interfund 950<br />
To Permanent Funds 960<br />
To Internal Service Funds 970<br />
To Enterprise Funds 990<br />
Total Transfers Out 9700 0.00<br />
Total Other Financing Sources (Uses) 0.00<br />
Net Change in Fund Balance 3,595,974.93<br />
Fund Balance, July 1, 2011 2800 8,348,370.49<br />
Adjustments to Fund Balance 2891<br />
Ending Fund Balance:<br />
Nonspendable Fund Balance 2710<br />
Restricted Fund Balance 2720<br />
Committed Fund Balance 2730<br />
Assigned Fund Balance 2740 11,944,345.42<br />
Unassigned Fund Balance 2750<br />
Total Fund Balance, June 30, 2012 2700 11,944,345.42<br />
ESE 348<br />
304
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
STATEMENT OF REVENUES, EXPENDITURES, AND<br />
CHANGES IN FUND BALANCE - SPECIAL REVENUE Exhibit K-3<br />
FUNDS - OTHER FEDERAL PROGRAMS DOE Page 6<br />
For the Fiscal Year Ended June 30, 2012 Fund 420<br />
REVENUES<br />
Federal Direct:<br />
Account<br />
Number<br />
Workforce Investment Act 3170<br />
Community Action Programs 3180<br />
Reserve Officers Training Corps (ROTC) 3191<br />
Miscellaneous Federal Direct 3199 3,527,772.36<br />
Total Federal Direct 3100 3,527,772.36<br />
Federal Through State and Local:<br />
Vocational Education Acts 3201 583,930.91<br />
Medicaid 3202<br />
Workforce Investment Act 3220<br />
Math and Science Partnerships, Title II Part B 3226<br />
Drug Free <strong>School</strong>s 3227 20,665.64<br />
Individuals with Disabilities Education Act (IDEA) 3230 10,961,756.47<br />
Elementary and Secondary Education Act, Title I 3240 11,232,471.41<br />
Adult General Education 3251 591,431.28<br />
Vocational Rehabilitation 3253<br />
Federal Through Local 3280<br />
Emergency Immigrant Education Program 3293 1,274,221.54<br />
Miscellaneous Federal Through State 3299 3,078,514.88<br />
Total Federal Through State and Local 3200 27,742,992.13<br />
State:<br />
Other Miscellaneous State Revenue 3399<br />
Total State 3300 0.00<br />
Local:<br />
Interest on Investments 3431<br />
Gain on Sale of Investments 3432<br />
Net Increase (Decrease) in Fair Value of Investments 3433<br />
Gifts, Grants and Bequests 3440<br />
Adult General Education Course Fees 3461 67,018.94<br />
Sale of Junk 3493<br />
Other Miscellaneous Local Sources 3495<br />
Refund of Prior Year's Expenditures 3497<br />
Total Local 3400 67,018.94<br />
Total Revenues 3000 31,337,783.43<br />
ESE 348<br />
305
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY Exhibit K-3<br />
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS (Continued) DOE Page 7<br />
For the Fiscal Year Ended June 30, 2012 Fund 420<br />
100 200 300 400 500 600 700<br />
Account Employee Purchased Energy Materials Capital Other<br />
Number Salaries Benefits Services Services and Supplies Outlay Expenses Totals<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 7,866,772.51 3,079,792.97 3,605,201.84 1,222,159.45 916,957.20 372,219.70 17,063,103.67<br />
Pupil Personnel Services 6100 966,197.59 260,566.40 464,128.97 185,064.51 33,236.60 2,496.00 1,911,690.07<br />
Instructional Media Services 6200 204.00 25.62 4.04 233.66<br />
Instruction and Curriculum Development Services 6300 4,350,478.89 1,028,565.40 412,226.57 57,860.67 107,656.45 1,101.25 5,957,889.23<br />
Instructional Staff Training Services 6400 877,495.82 161,385.46 849,709.03 584,187.59 77,237.74 149,031.56 2,699,047.20<br />
Instructional-Related Technology 6500 53,916.74 13,841.38 67,758.12<br />
Board 7100 0.00<br />
General Administration 7200 181,459.24 41,570.30 195,937.66 12,523.20 336.64 935,075.77 1,366,902.81<br />
<strong>School</strong> Administration 7300 5,881.28 5,881.28<br />
Facilities Acquisition and Construction 7410 0.00<br />
Fiscal Services 7500 0.00<br />
Food Services 7600 0.00<br />
Central Services 7700 69,124.06 14,448.47 51,746.25 6,342.46 141,661.24<br />
Pupil Transportation Services 7800 402,701.84 3,556.86 427.50 15,518.40 422,204.60<br />
Operation of Plant 7900 0.00<br />
Maintenance of Plant 8100 0.00<br />
Administrative Technology Services 8200 0.00<br />
Community Services 9100 1,331,131.15 1,331,131.15<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 101,347.97 101,347.97<br />
Other Capital Outlay 9300 268,932.43 268,932.43<br />
Debt Service: (Function 9200)<br />
Redemption of Principal 710 0.00<br />
Interest 720 0.00<br />
Total Expenditures 14,365,648.85 4,600,196.00 5,987,533.44 3,556.86 2,068,137.88 1,506,136.57 2,806,573.83 31,337,783.43<br />
Excess (Deficiency) of Revenues over Expenditures 0.00<br />
OTHER FINANCING SOURCES (USES)<br />
Totals<br />
Loans 3720<br />
Sale of Capital Assets 3730<br />
Loss Recoveries 3740<br />
Transfers In:<br />
From General Fund 3610<br />
From Debt Service Funds 3620<br />
From Capital Projects Funds 3630<br />
Interfund 3650<br />
From Permanent Funds 3660<br />
From Internal Service Funds 3670<br />
From Enterprise Funds 3690<br />
Total Transfers In 3600 0.00<br />
Transfers Out: (Function 9700)<br />
To the General Fund 910<br />
To Debt Service Funds 920<br />
To Capital Projects Funds 930<br />
Interfund 950<br />
To Permanent Funds 960<br />
To Internal Service Funds 970<br />
To Enterprise Funds 990<br />
Total Transfers Out 9700 0.00<br />
Total Other Financing Sources (Uses) 0.00<br />
Net Change in Fund Balance 0.00<br />
Fund Balance, July 1, 2011 2800<br />
Adjustments to Fund Balance 2891<br />
Ending Fund Balance:<br />
Nonspendable Fund Balance 2710<br />
Restricted Fund Balance 2720<br />
Committed Fund Balance 2730<br />
Assigned Fund Balance 2740<br />
Unassigned Fund Balance 2750<br />
Total Fund Balance, June 30, 2012 2700 0.00<br />
ESE 348<br />
306
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND<br />
CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS<br />
FEDERAL ECONOMIC STIMULUS PROGRAMS Exhibit K-4<br />
For the Fiscal Year Ended June 30, 2012 DOE Page 8<br />
Account<br />
ARRA<br />
State Fiscal<br />
Stabilization Funds<br />
Targeted ARRA<br />
Stimulus Funds<br />
Other ARRA<br />
Stimulus Grants<br />
ARRA<br />
Race to the Top Education Jobs Act<br />
Number 431 432 433 434 435 Totals<br />
REVENUES<br />
Federal Direct:<br />
Workforce Investment Act 3170 0.00<br />
Community Action Programs 3180 0.00<br />
Reserve Officers Training Corps (ROTC) 3191 0.00<br />
Miscellaneous Federal Direct 3199 0.00<br />
Total Federal Direct: 3100 0.00 0.00 0.00 0.00 0.00 0.00<br />
Federal Through State:<br />
Vocational Education Acts 3201 0.00<br />
State Fiscal Stabilization Funds – K-12 3210 0.00<br />
State Fiscal Stabilization Funds – Workforce 3211 0.00<br />
State Fiscal Stabilization Funds – VPK 3212 0.00<br />
Race to the Top 3214 39,419.69 39,419.69<br />
Education Jobs Act 3215 163,020.00 163,020.00<br />
Individuals with Disabilities Education Act (IDEA) 3230 803,447.93 803,447.93<br />
Elementary and Secondary Education Act, Title I 3240 2,367,253.23 2,367,253.23<br />
Adult General Education 3251 0.00<br />
Other Food Services 3269 0.00<br />
Miscellaneous Federal Through State 3299 17,793.40 1,124,588.25 1,142,381.65<br />
Total Federal Through State 3200 0.00 3,188,494.56 0.00 1,164,007.94 163,020.00 4,515,522.50<br />
State:<br />
Other Miscellaneous State Revenue 3399 0.00<br />
Total State 3300 0.00 0.00 0.00 0.00 0.00 0.00<br />
Local:<br />
Interest on Investments 3431 0.00<br />
Gain on Sale of Investments 3432 0.00<br />
Net Increase (Decrease) in Fair Value of Investments 3433 0.00<br />
Gifts, Grants and Bequests 3440 0.00<br />
Other Miscellaneous Local Sources 3495 0.00<br />
Refund of Prior Year's Expenditures 3497 0.00<br />
Total Local 3400 0.00 0.00 0.00 0.00 0.00 0.00<br />
Total Revenues 3000 0.00 3,188,494.56 0.00 1,164,007.94 163,020.00 4,515,522.50<br />
ESE 348<br />
307
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY Exhibit K-4<br />
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS - STATE FISCAL STABILIZATION FUNDS (Continued) DOE Page 9<br />
For the Fiscal Year Ended June 30, 2012 Fund 431<br />
100 200 300 400 500 600 700<br />
Account Employee Purchased Energy Materials Capital Other<br />
Number Salaries Benefits Services Services and Supplies Outlay Expenses Totals<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00<br />
Pupil Personnel Services 6100 0.00<br />
Instructional Media Services 6200 0.00<br />
Instruction and Curriculum Development Services 6300 0.00<br />
Instructional Staff Training Services 6400 0.00<br />
Instructional-Related Technology 6500 0.00<br />
Board 7100 0.00<br />
General Administration 7200 0.00<br />
<strong>School</strong> Administration 7300 0.00<br />
Facilities Acquisition and Construction 7410 0.00<br />
Fiscal Services 7500 0.00<br />
Food Services 7600 0.00<br />
Central Services 7700 0.00<br />
Pupil Transportation Services 7800 0.00<br />
Operation of Plant 7900 0.00<br />
Maintenance of Plant 8100 0.00<br />
Administrative Technology Services 8200 0.00<br />
Community Services 9100 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 0.00<br />
Other Capital Outlay 9300 0.00<br />
Debt Service: (Function 9200)<br />
Redemption of Principal 710 0.00<br />
Interest 720 0.00<br />
Total Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Excess (Deficiency) of Revenues over Expenditures 0.00<br />
OTHER FINANCING SOURCES (USES)<br />
Totals<br />
Loans 3720<br />
Sale of Capital Assets 3730<br />
Loss Recoveries 3740<br />
Transfers In:<br />
From General Fund 3610<br />
From Debt Service Funds 3620<br />
From Capital Projects Funds 3630<br />
Interfund 3650<br />
From Permanent Funds 3660<br />
From Internal Service Funds 3670<br />
From Enterprise Funds 3690<br />
Total Transfers In 3600 0.00<br />
Transfers Out: (Function 9700)<br />
To the General Fund 910<br />
To Debt Service Funds 920<br />
To Capital Projects Funds 930<br />
Interfund 950<br />
To Permanent Funds 960<br />
To Internal Service Funds 970<br />
To Enterprise Funds 990<br />
Total Transfers Out 9700 0.00<br />
Total Other Financing Sources (Uses) 0.00<br />
Net Change in Fund Balance 0.00<br />
Fund Balance, July 1, 2011 2800<br />
Adjustments to Fund Balance 2891<br />
Ending Fund Balance:<br />
Nonspendable Fund Balance 2710<br />
Restricted Fund Balance 2720<br />
Committed Fund Balance 2730<br />
Assigned Fund Balance 2740<br />
Unassigned Fund Balance 2750<br />
Total Fund Balance, June 30, 2012 2700 0.00<br />
ESE 348<br />
308
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY Exhibit K-4<br />
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS (Continued) DOE Page 10<br />
For the Fiscal Year Ended June 30, 2012 Fund 432<br />
100 200 300 400 500 600 700<br />
Account Employee Purchased Energy Materials Capital Other<br />
Number Salaries Benefits Services Services and Supplies Outlay Expenses Totals<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 386,833.09 51,638.12 400,786.24 319,999.65 547,024.53 10,137.00 1,716,418.63<br />
Pupil Personnel Services 6100 33,920.23 4,115.16 4,313.00 72,454.74 114,803.13<br />
Instructional Media Services 6200 4,300.73 521.80 4,822.53<br />
Instruction and Curriculum Development Services 6300 136,275.15 25,791.69 6,842.24 18,827.68 187,736.76<br />
Instructional Staff Training Services 6400 360,110.31 78,663.12 351,184.53 186,043.06 2,028.99 6,154.14 984,184.15<br />
Instructional-Related Technology 6500 0.00<br />
Board 7100 0.00<br />
General Administration 7200 106,362.40 106,362.40<br />
<strong>School</strong> Administration 7300 8,614.86 8,614.86<br />
Facilities Acquisition and Construction 7410 0.00<br />
Fiscal Services 7500 0.00<br />
Food Services 7600 0.00<br />
Central Services 7700 12,689.14 12,689.14<br />
Pupil Transportation Services 7800 3,012.00 3,012.00<br />
Operation of Plant 7900 0.00<br />
Maintenance of Plant 8100 0.00<br />
Administrative Technology Services 8200 0.00<br />
Community Services 9100 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 0.00<br />
Other Capital Outlay 9300 49,850.96 49,850.96<br />
Debt Service: (Function 9200)<br />
Redemption of Principal 710 0.00<br />
Interest 720 0.00<br />
Total Expenditures 921,439.51 160,729.89 787,442.01 0.00 597,325.13 598,904.48 122,653.54 3,188,494.56<br />
Excess (Deficiency) of Revenues over Expenditures 0.00<br />
OTHER FINANCING SOURCES (USES)<br />
Totals<br />
Loans 3720<br />
Sale of Capital Assets 3730<br />
Loss Recoveries 3740<br />
Transfers In:<br />
From General Fund 3610<br />
From Debt Service Funds 3620<br />
From Capital Projects Funds 3630<br />
Interfund 3650<br />
From Permanent Funds 3660<br />
From Internal Service Funds 3670<br />
From Enterprise Funds 3690<br />
Total Transfers In 3600 0.00<br />
Transfers Out: (Function 9700)<br />
To the General Fund 910<br />
To Debt Service Funds 920<br />
To Capital Projects Funds 930<br />
Interfund 950<br />
To Permanent Funds 960<br />
To Internal Service Funds 970<br />
To Enterprise Funds 990<br />
Total Transfers Out 9700 0.00<br />
Total Other Financing Sources (Uses) 0.00<br />
Net Change in Fund Balance 0.00<br />
Fund Balance, July 1, 2011 2800<br />
Adjustments to Fund Balance 2891<br />
Ending Fund Balance:<br />
Nonspendable Fund Balance 2710<br />
Restricted Fund Balance 2720<br />
Committed Fund Balance 2730<br />
Assigned Fund Balance 2740<br />
Unassigned Fund Balance 2750<br />
Total Fund Balance, June 30, 2012 2700 0.00<br />
ESE 348<br />
309
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY Exhibit K-4<br />
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS (Continued) DOE Page 11<br />
For the Fiscal Year Ended June 30, 2012 Fund 433<br />
100 200 300 400 500 600 700<br />
Account Employee Purchased Energy Materials Capital Other<br />
Number Salaries Benefits Services Services and Supplies Outlay Expenses Totals<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 0.00<br />
Pupil Personnel Services 6100 0.00<br />
Instructional Media Services 6200 0.00<br />
Instruction and Curriculum Development Services 6300 0.00<br />
Instructional Staff Training Services 6400 0.00<br />
Instructional-Related Technology 6500 0.00<br />
Board 7100 0.00<br />
General Administration 7200 0.00<br />
<strong>School</strong> Administration 7300 0.00<br />
Facilities Acquisition and Construction 7410 0.00<br />
Fiscal Services 7500 0.00<br />
Food Services 7600 0.00<br />
Central Services 7700 0.00<br />
Pupil Transportation Services 7800 0.00<br />
Operation of Plant 7900 0.00<br />
Maintenance of Plant 8100 0.00<br />
Administrative Technology Services 8200 0.00<br />
Community Services 9100 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 0.00<br />
Other Capital Outlay 9300 0.00<br />
Debt Service: (Function 9200)<br />
Redemption of Principal 710 0.00<br />
Interest 720 0.00<br />
Total Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Excess (Deficiency) of Revenues over Expenditures 0.00<br />
OTHER FINANCING SOURCES (USES)<br />
Totals<br />
Loans 3720<br />
Sale of Capital Assets 3730<br />
Loss Recoveries 3740<br />
Transfers In:<br />
From General Fund 3610<br />
From Debt Service Funds 3620<br />
From Capital Projects Funds 3630<br />
Interfund 3650<br />
From Permanent Funds 3660<br />
From Internal Service Funds 3670<br />
From Enterprise Funds 3690<br />
Total Transfers In 3600 0.00<br />
Transfers Out: (Function 9700)<br />
To the General Fund 910<br />
To Debt Service Funds 920<br />
To Capital Projects Funds 930<br />
Interfund 950<br />
To Permanent Funds 960<br />
To Internal Service Funds 970<br />
To Enterprise Funds 990<br />
Total Transfers Out 9700 0.00<br />
Total Other Financing Sources (Uses) 0.00<br />
Net Change in Fund Balance 0.00<br />
Fund Balance, July 1, 2011 2800<br />
Adjustments to Fund Balance 2891<br />
Ending Fund Balance:<br />
Nonspendable Fund Balance 2710<br />
Restricted Fund Balance 2720<br />
Committed Fund Balance 2730<br />
Assigned Fund Balance 2740<br />
Unassigned Fund Balance 2750<br />
Total Fund Balance, June 30, 2012 2700 0.00<br />
ESE 348<br />
310
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY Exhibit K-4<br />
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUND - ARRA RACE TO THE TOP (Continued) DOE Page 12<br />
For the Fiscal Year Ended June 30, 2012 Fund 434<br />
100 200 300 400 500 600 700<br />
Account Employee Purchased Energy Materials Capital Other<br />
Number Salaries Benefits Services Services and Supplies Outlay Expenses Totals<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 673.64 83.77 684.00 959.44 44,597.06 46,997.91<br />
Pupil Personnel Services 6100 0.00<br />
Instructional Media Services 6200 0.00<br />
Instruction and Curriculum Development Services 6300 38.04 38.04<br />
Instructional Staff Training Services 6400 86,284.94 8,853.18 269,552.35 8,674.84 373,365.31<br />
Instructional-Related Technology 6500 0.00<br />
Board 7100 0.00<br />
General Administration 7200 30,704.90 30,704.90<br />
<strong>School</strong> Administration 7300 75.00 75.00<br />
Facilities Acquisition and Construction 7410 0.00<br />
Fiscal Services 7500 0.00<br />
Food Services 7600 0.00<br />
Central Services 7700 123,342.68 27,748.87 417,704.06 568,795.61<br />
Pupil Transportation Services 7800 0.00<br />
Operation of Plant 7900 0.00<br />
Maintenance of Plant 8100 0.00<br />
Administrative Technology Services 8200 101,351.82 22,600.85 6,500.00 130,452.67<br />
Community Services 9100 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 0.00<br />
Other Capital Outlay 9300 13,578.50 13,578.50<br />
Debt Service: (Function 9200)<br />
Redemption of Principal 710 0.00<br />
Interest 720 0.00<br />
Total Expenditures 311,653.08 59,286.67 694,553.45 0.00 959.44 58,175.56 39,379.74 1,164,007.94<br />
Excess (Deficiency) of Revenues over Expenditures 0.00<br />
OTHER FINANCING SOURCES (USES)<br />
Totals<br />
Loans 3720<br />
Sale of Capital Assets 3730<br />
Loss Recoveries 3740<br />
Transfers In:<br />
From General Fund 3610<br />
From Debt Service Funds 3620<br />
From Capital Projects Funds 3630<br />
Interfund 3650<br />
From Permanent Funds 3660<br />
From Internal Service Funds 3670<br />
From Enterprise Funds 3690<br />
Total Transfers In 3600 0.00<br />
Transfers Out: (Function 9700)<br />
To the General Fund 910<br />
To Debt Service Funds 920<br />
To Capital Projects Funds 930<br />
Interfund 950<br />
To Permanent Funds 960<br />
To Internal Service Funds 970<br />
To Enterprise Funds 990<br />
Total Transfers Out 9700 0.00<br />
Total Other Financing Sources (Uses) 0.00<br />
Net Change in Fund Balance 0.00<br />
Fund Balance, July 1, 2011 2800<br />
Adjustments to Fund Balance 2891<br />
Ending Fund Balance:<br />
Nonspendable Fund Balance 2710<br />
Restricted Fund Balance 2720<br />
Committed Fund Balance 2730<br />
Assigned Fund Balance 2740<br />
Unassigned Fund Balance 2750<br />
Total Fund Balance, June 30, 2012 2700 0.00<br />
ESE 348<br />
311
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY Exhibit K-4<br />
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUND - EDUCATION JOBS ACT (Continued) DOE Page 13<br />
For the Fiscal Year Ended June 30, 2012 Fund 435<br />
100 200 300 400 500 600 700<br />
Account Employee Purchased Energy Materials Capital Other<br />
Number Salaries Benefits Services Services and Supplies Outlay Expenses Totals<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 131,221.41 31,798.59 163,020.00<br />
Pupil Personnel Services 6100 0.00<br />
Instructional Media Services 6200 0.00<br />
Instruction and Curriculum Development Services 6300 0.00<br />
Instructional Staff Training Services 6400 0.00<br />
Instructional-Related Technology 6500 0.00<br />
Board 7100 0.00<br />
General Administration 7200 0.00<br />
<strong>School</strong> Administration 7300 0.00<br />
Facilities Acquisition and Construction 7410 0.00<br />
Fiscal Services 7500 0.00<br />
Food Services 7600 0.00<br />
Central Services 7700 0.00<br />
Pupil Transportation Services 7800 0.00<br />
Operation of Plant 7900 0.00<br />
Maintenance of Plant 8100 0.00<br />
Administrative Technology Services 8200 0.00<br />
Community Services 9100 0.00<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420 0.00<br />
Other Capital Outlay 9300 0.00<br />
Debt Service: (Function 9200)<br />
Redemption of Principal 710 0.00<br />
Interest 720 0.00<br />
Total Expenditures 131,221.41 31,798.59 0.00 0.00 0.00 0.00 0.00 163,020.00<br />
Excess (Deficiency) of Revenues over Expenditures 0.00<br />
OTHER FINANCING SOURCES (USES)<br />
Totals<br />
Loans 3720<br />
Sale of Capital Assets 3730<br />
Loss Recoveries 3740<br />
Transfers In:<br />
From General Fund 3610<br />
From Debt Service Funds 3620<br />
From Capital Projects Funds 3630<br />
Interfund 3650<br />
From Permanent Funds 3660<br />
From Internal Service Funds 3670<br />
From Enterprise Funds 3690<br />
Total Transfers In 3600 0.00<br />
Transfers Out: (Function 9700)<br />
To the General Fund 910<br />
To Debt Service Funds 920<br />
To Capital Projects Funds 930<br />
Interfund 950<br />
To Permanent Funds 960<br />
To Internal Service Funds 970<br />
To Enterprise Funds 990<br />
Total Transfers Out 9700 0.00<br />
Total Other Financing Sources (Uses) 0.00<br />
Net Change in Fund Balance 0.00<br />
Fund Balance, July 1, 2011 2800<br />
Adjustments to Fund Balance 2891<br />
Ending Fund Balance:<br />
Nonspendable Fund Balance 2710<br />
Restricted Fund Balance 2720<br />
Committed Fund Balance 2730<br />
Assigned Fund Balance 2740<br />
Unassigned Fund Balance 2750<br />
Total Fund Balance, June 30, 2012 2700 0.00<br />
ESE 348<br />
312
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
STATEMENT OF REVENUES, EXPENDITURES, AND<br />
CHANGES IN FUND BALANCE - SPECIAL REVENUE FUND - Exhibit K-5<br />
MISCELLANEOUS DOE Page 14<br />
For the Fiscal Year Ended June 30, 2012 Fund 490<br />
Account<br />
Number<br />
REVENUES<br />
Federal Through Local 3280<br />
Interest on Investments 3431 212.12<br />
Gain on Sale of Investments 3432<br />
Net Increase (Decrease) in Fair Value of Investments 3433<br />
Gifts, Grants and Bequests 3440<br />
Other Miscellaneous Local Sources 3495 2,791,591.80<br />
Total Revenues 3000 2,791,803.92<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000 44,963.91<br />
Pupil Personnel Services 6100<br />
Instructional Media Services 6200<br />
Instruction and Curriculum Development Services 6300 42.58<br />
Instructional Staff Training Services 6400<br />
Instructional-Related Technology 6500<br />
Board 7100<br />
General Administration 7200<br />
<strong>School</strong> Administration 7300<br />
Facilities Acquisition and Construction 7410<br />
Fiscal Services 7500<br />
Central Services 7700<br />
Pupil Transportation Services 7800<br />
Operation of Plant 7900 604.45<br />
Maintenance of Plant 8100 641.01<br />
Administrative Technology Services 8200<br />
Community Services 9100 2,648,421.21<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420<br />
Other Capital Outlay 9300 2,426.12<br />
Total Expenditures 2,697,099.28<br />
Excess (Deficiency) of Revenues Over Expenditures 94,704.64<br />
OTHER FINANCING SOURCES (USES)<br />
Loss Recoveries 3740<br />
Transfers In:<br />
From General Fund 3610<br />
From Debt Service Funds 3620<br />
From Capital Projects Funds 3630<br />
Interfund 3650<br />
From Permanent Funds 3660<br />
From Internal Service Funds 3670<br />
From Enterprise Funds 3690<br />
Total Transfers In 3600 0.00<br />
Transfers Out: (Function 9700)<br />
To General Fund 910 (4,936.33)<br />
To Debt Service Funds 920<br />
To Capital Projects Funds 930<br />
Interfund 950<br />
To Permanent Funds 960<br />
To Internal Service Funds 970<br />
To Enterprise Funds 990<br />
Total Transfers Out 9700 (4,936.33)<br />
Total Other Financing Sources (Uses) (4,936.33)<br />
Net Change in Fund Balance 89,768.31<br />
Fund Balance, July 1, 2011 2800 684,791.88<br />
Adjustments to Fund Balance 2891<br />
Ending Fund Balance:<br />
Nonspendable Fund Balance 2710<br />
Restricted Fund Balance 2720<br />
Committed Fund Balance 2730<br />
Assigned Fund Balance 2740 774,560.19<br />
Unassigned Fund Balance 2750<br />
Total Fund Balance, June 30, 2012 2700 774,560.19<br />
313<br />
ESE 348
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - DEBT SERVICE FUNDS Exhibit K-6<br />
For the Fiscal Year Ended June 30, 2012 DOE Page 15<br />
SBE/COBI<br />
Special Act Section 1011.14/1011.15 Motor Vehicle<br />
<strong>District</strong><br />
Other Debt ARRA Economic Stimulus<br />
Account<br />
Bonds<br />
Bonds<br />
F.S. Loans<br />
Revenue Bonds<br />
Bonds<br />
Service<br />
Debt Service<br />
Number 210 220 230 240 250 290 299 Totals<br />
REVENUES<br />
Federal:<br />
Miscellaneous Federal Direct 3199 2,349,000.00 2,349,000.00<br />
Miscellaneous Federal Through State 3299 0.00<br />
State:<br />
CO & DS Distributed 3321 0.00<br />
CO & DS Withheld for SBE/COBI Bonds 3322 1,664,138.17 1,664,138.17<br />
Cost of Issuing SBE/COBI Bonds 3324 0.00<br />
Interest on Undistributed CO&DS 3325 0.00<br />
SBE/COBI Bond Interest 3326 0.00<br />
Racing Commission Funds 3341 0.00<br />
Other Miscellaneous State Revenue 3399 0.00<br />
Total State Sources 3300 1,664,138.17 0.00 0.00 0.00 0.00 0.00 0.00 1,664,138.17<br />
Local:<br />
<strong>District</strong> Debt Service Taxes 3412 0.00<br />
Local Sales Tax 3418 9,925,207.31 9,925,207.31<br />
Tax Redemptions 3421 0.00<br />
Payment in Lieu of Taxes 3422 0.00<br />
Excess Fees 3423 0.00<br />
Interest on Investments 3431 13,483.46 13,483.46<br />
Gain on Sale of Investments 3432 356.29 356.29<br />
Net Increase (Decrease) in Fair Value of Investments 3433 (950.43) (950.43)<br />
Gifts, Grants, and Bequests 3440 0.00<br />
Miscellaneous Local Revenues 3495 1,090,355.73 1,090,355.73<br />
Impact Fees 3496 0.00<br />
Refunds of Prior Year Expenditures 3497 750.00 750.00<br />
Total Local Sources 3400 0.00 0.00 0.00 0.00 0.00 11,029,202.36 0.00 11,029,202.36<br />
Total Revenues 3000 1,664,138.17 0.00 0.00 0.00 0.00 11,029,202.36 2,349,000.00 15,042,340.53<br />
EXPENDITURES (Function 9200)<br />
Redemption of Principal 710 1,125,000.00 14,113,612.21 15,238,612.21<br />
Interest 720 563,807.50 12,190,693.55 2,696,490.00 15,450,991.05<br />
Dues and Fees 730 4,342.87 34,310.01 3,187.50 41,840.38<br />
Miscellaneous Expense 790 0.00<br />
Total Expenditures 1,693,150.37 0.00 0.00 0.00 0.00 26,338,615.77 2,699,677.50 30,731,443.64<br />
Excess (Deficiency) of Revenues Over Expenditures (29,012.20) 0.00 0.00 0.00 0.00 (15,309,413.41) (350,677.50) (15,689,103.11)<br />
OTHER FINANCING SOURCES (USES)<br />
Issuance of Bonds 3710 0.00<br />
Premium on Sale of Bonds 3791 0.00<br />
Face Value of Refunding Bonds 3715 1,135,000.00 1,135,000.00<br />
Premium on Refunding Bonds 3792 173,572.20 173,572.20<br />
Loans 3720 0.00<br />
Proceeds of Certificates of Participation 3750 0.00<br />
Premium on Certificates of Participation 3793 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 (1,305,198.75) (1,305,198.75)<br />
Discount on Sale of Bonds (Function 9299) 891 0.00<br />
Discount on Refunding Bonds (Function 9299) 892 0.00<br />
Discount on Certificates of Participation (Function 9299) 893 0.00<br />
Transfers In:<br />
From General Fund 3610 0.00<br />
From Capital Projects Funds 3630 17,994,110.66 340,520.66 18,334,631.32<br />
From Special Revenue Funds 3640 0.00<br />
Interfund 3650 0.00<br />
From Permanent Funds 3660 0.00<br />
From Internal Service Funds 3670 0.00<br />
From Enterprise Funds 3690 0.00<br />
Total Transfers In 3600 0.00 0.00 0.00 0.00 0.00 17,994,110.66 340,520.66 18,334,631.32<br />
Transfers Out: (Function 9700)<br />
To General Fund 910 0.00<br />
To Capital Projects Funds 930 (2,707,852.23) (2,707,852.23)<br />
To Special Revenue Funds 940 0.00<br />
Interfund 950 0.00<br />
To Permanent Funds 960 0.00<br />
To Internal Service Funds 970 0.00<br />
To Enterprise Funds 990 0.00<br />
Total Transfers Out 9700 0.00 0.00 0.00 0.00 0.00 (2,707,852.23) 0.00 (2,707,852.23)<br />
Total Other Financing Sources (Uses) 3,373.45 0.00 0.00 0.00 0.00 15,286,258.43 340,520.66 15,630,152.54<br />
Net Change in Fund Balances (25,638.75) 0.00 0.00 0.00 0.00 (23,154.98) (10,156.84) (58,950.57)<br />
Fund Balances, July 1, 2011 2800 310,713.92 1,506,553.17 10,156.84 1,827,423.93<br />
Adjustments to Fund Balances 2891 0.00<br />
Ending Fund Balance:<br />
Nonspendable Fund Balance 2710 0.00<br />
Restricted Fund Balance 2720 0.00<br />
Committed Fund Balance 2730 0.00<br />
Assigned Fund Balance 2740 285,075.17 1,483,398.19 1,768,473.36<br />
Unassigned Fund Balance 2750 0.00<br />
Total Fund Balances, June 30, 2012 2700 285,075.17 0.00 0.00 0.00 0.00 1,483,398.19 0.00 1,768,473.36<br />
ESE 348<br />
314
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - CAPITAL PROJECTS FUNDS Exhibit K-7<br />
For the Fiscal Year Ended June 30, 2012 DOE Page 16<br />
Capital Outlay Bond Issues Special Act Bonds<br />
Section<br />
1011.14/1011.15 F.S. Public Education<br />
<strong>District</strong><br />
Capital Outlay<br />
and<br />
Capital Improvement<br />
Other<br />
Capital ARRA Economic Stimulus<br />
Account (COBI)<br />
(Racetrack)<br />
Loans<br />
Capital Outlay (PECO)<br />
Bonds<br />
Debt Service Funds Section 1011.71(2) F.S. Voted Capital Improvement Projects<br />
Capital Projects<br />
Number 310 320 330 340 350 360 370 380 390 399 Totals<br />
REVENUES<br />
Federal:<br />
Miscellaneous Federal Direct 3199 0.00<br />
Miscellaneous Federal Through State 3299 0.00<br />
State:<br />
CO&DS Distributed 3321 474,111.82 474,111.82<br />
Interest on Undistributed CO&DS 3325 22,059.20 22,059.20<br />
SBE/COBI Bond Interest 3326 0.00<br />
Racing Commission Funds 3341 223,250.00 223,250.00<br />
Public Education Capital Outlay (PECO) 3391 0.00<br />
Classrooms First Program 3392 0.00<br />
<strong>School</strong> Infrastructure Thrift Program 3393 0.00<br />
Effort Index Grant 3394 0.00<br />
Smart <strong>School</strong>s Small <strong>County</strong> Assistance Program 3395 0.00<br />
Class Size Reduction/Capital Outlay 3396 0.00<br />
Charter <strong>School</strong> Capital Outlay Funding 3397 1,872,361.00 1,872,361.00<br />
Other Miscellaneous State Revenue 3399 145,499.64 145,499.64<br />
Total State Sources 3300 0.00 0.00 0.00 0.00 0.00 496,171.02 0.00 0.00 2,241,110.64 0.00 2,737,281.66<br />
Local:<br />
<strong>District</strong> Local Capital Improvement Tax 3413 25,513,349.19 25,513,349.19<br />
Local Sales Tax 3418 0.00<br />
Tax Redemptions 3421 194,606.85 194,606.85<br />
Interest on Investments 3431 2,111.07 267.23 530.29 301,122.96 267,534.52 6,920.71 578,486.78<br />
Gain on Sale of Investments 3432 68.34 12,209.65 27,484.97 39,762.96<br />
Net Increase (Decrease) in Fair Value of Investments 3433 (198.00) (26,961.74) (19,992.61) (47,152.35)<br />
Gifts, Grants, and Bequests 3440 0.00<br />
Miscellaneous Local Sources 3495 0.00<br />
Impact Fees 3496 9,651,481.82 9,651,481.82<br />
Total Local Sources 3400 1,981.41 0.00 0.00 267.23 0.00 530.29 25,994,326.91 0.00 9,926,508.70 6,920.71 35,930,535.25<br />
Total Revenues 3000 1,981.41 0.00 0.00 267.23 0.00 496,701.31 25,994,326.91 0.00 12,167,619.34 6,920.71 38,667,816.91<br />
EXPENDITURES (Function 7400)<br />
Library Books 610 8,161.28 102,660.93 110,822.21<br />
Audio-Visual Materials (Non-consumable) 620 9.27 4,015.28 1,998.77 6,023.32<br />
Buildings and Fixed Equipment 630 5,214,901.13 12,091,582.57 12,576,015.98 29,882,499.68<br />
Furniture, Fixtures and Equipment 640 4,122.43 426,947.19 3,322,264.70 1,036,369.68 4,789,704.00<br />
Motor Vehicles (Including Buses) 650 965,103.24 115,600.17 1,080,703.41<br />
Land 660 26,469.78 26,469.78<br />
Improvements Other than Buildings 670 1,870.85 33,899.48 14,044.70 694,966.84 136,575.03 881,356.90<br />
Remo<strong>del</strong>ing and Renovations 680 641,202.50 1,269,715.32 550,741.00 661,753.95 5,063,739.16 8,187,151.93<br />
Computer Software 690 247,864.13 46,998.70 294,862.83<br />
Debt Service (Function 9200)<br />
Redemption of Principal 710 0.00<br />
Interest 720 0.00<br />
Dues and Fees 730 927.92 927.92<br />
Miscellaneous Expense 790 0.00<br />
Total Expenditures 643,073.35 0.00 0.00 1,269,715.32 0.00 589,690.83 7,282,759.48 0.00 21,574,663.91 13,900,619.09 45,260,521.98<br />
Excess (Deficiency) of Revenues Over Expenditures (641,091.94) 0.00 0.00 (1,269,448.09) 0.00 (92,989.52) 18,711,567.43 0.00 (9,407,044.57) (13,893,698.38) (6,592,705.07)<br />
ESE 348<br />
315
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - CAPITAL PROJECTS FUNDS (Continued) Exhibit K-7<br />
For the Fiscal Year Ended June 30, 2012 DOE Page 17<br />
Capital Outlay Bond Issues Special Act Bonds<br />
Section 1011.14/1011.15<br />
F.S.<br />
Public Education Capital <strong>District</strong><br />
Capital Outlay and Debt Capital Improvement<br />
Other<br />
Capital ARRA Economic Stimulus<br />
Account (COBI)<br />
(Racetrack)<br />
Loans<br />
Outlay (PECO)<br />
Bonds<br />
Service Funds Section 1011.71(2) F.S. Voted Capital Improvement Projects<br />
Capital Projects<br />
Number 310 320 330 340 350 360 370 380 390 399 Totals<br />
OTHER FINANCING SOURCES (USES)<br />
Issuance of Bonds 3710 0.00<br />
Premium on Sale of Bonds 3791 0.00<br />
Face Value of Refunding Bonds 3715 0.00<br />
Premium on Refunding Bonds 3792 0.00<br />
Loans 3720 0.00<br />
Sale of Capital Assets 3730 47,489.27 47,489.27<br />
Loss Recoveries 3740 0.00<br />
Proceeds of Certificates of Participation 3750 0.00<br />
Premium on Certificates of Participation 3793 0.00<br />
Proceeds of Forward Supply Contract 3760 0.00<br />
Proceeds from Special Facilities Construction Advance 3770 0.00<br />
Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00<br />
Discount on Sale of Bonds (Function 9299) 891 0.00<br />
Discount on Refunding Bonds (Function 9299) 892 0.00<br />
Discount on Certificates of Participation (Function 9299) 893 0.00<br />
Transfers In:<br />
From General Fund 3610 0.00<br />
From Debt Service Funds 3620 2,707,852.23 2,707,852.23<br />
From Special Revenue Funds 3640 0.00<br />
Interfund 3650 0.00<br />
From Permanent Funds 3660 0.00<br />
From Internal Service Funds 3670 0.00<br />
From Enterprise Funds 3690 0.00<br />
Total Transfers In 3600 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,707,852.23 0.00 2,707,852.23<br />
Transfers Out: (Function 9700)<br />
To General Fund 910 (12,717,824.86) (1,872,361.00) (14,590,185.86)<br />
To Debt Service Funds 920 (8,382,993.19) (9,951,638.13) (18,334,631.32)<br />
To Special Revenue Funds 940 0.00<br />
Interfund 950 0.00<br />
To Permanent Funds 960 0.00<br />
To Internal Service Funds 970 0.00<br />
To Enterprise Funds 990 0.00<br />
Total Transfers Out 9700 0.00 0.00 0.00 0.00 0.00 0.00 (21,100,818.05) 0.00 (11,823,999.13) 0.00 (32,924,817.18)<br />
Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00 0.00 0.00 (21,100,818.05) 0.00 (9,068,657.63) 0.00 (30,169,475.68)<br />
Net Change in Fund Balances (641,091.94) 0.00 0.00 (1,269,448.09) 0.00 (92,989.52) (2,389,250.62) 0.00 (18,475,702.20) (13,893,698.38) (36,762,180.75)<br />
Fund Balances, July 1, 2011 2800 1,132,601.70 1,269,448.09 712,266.03 19,539,137.37 56,516,561.73 18,231,564.42 97,401,579.34<br />
Adjustments to Fund Balances 2891 0.00<br />
Ending Fund Balance:<br />
Nonspendable Fund Balance 2710 0.00<br />
Restricted Fund Balance 2720 0.00<br />
Committed Fund Balance 2730 0.00<br />
Assigned Fund Balance 2740 491,509.76 619,276.51 17,149,886.75 38,040,859.53 4,337,866.04 60,639,398.59<br />
Unassigned Fund Balance 2750 0.00<br />
Total Fund Balances, June 30, 2012 2700 491,509.76 0.00 0.00 0.00 0.00 619,276.51 17,149,886.75 0.00 38,040,859.53 4,337,866.04 60,639,398.59<br />
ESE 348<br />
316
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
STATEMENT OF REVENUES, EXPENDITURES, AND Exhibit K-8<br />
CHANGES IN FUND BALANCE - PERMANENT FUND DOE Page 18<br />
For the Fiscal Year Ended June 30, 2012 Fund 000<br />
Account<br />
Number<br />
REVENUES<br />
Federal Direct 3100<br />
Federal Through State and Local 3200<br />
State Sources 3300<br />
Local Sources 3400<br />
Total Revenues 0.00<br />
EXPENDITURES<br />
Current:<br />
Instruction 5000<br />
Pupil Personnel Services 6100<br />
Instructional Media Services 6200<br />
Instruction and Curriculum Development Services 6300<br />
Instructional Staff Training Services 6400<br />
Instructional-Related Technology 6500<br />
Board 7100<br />
General Administration 7200<br />
<strong>School</strong> Administration 7300<br />
Facilities Acquisition and Construction 7410<br />
Fiscal Services 7500<br />
Central Services 7700<br />
Pupil Transportation Services 7800<br />
Operation of Plant 7900<br />
Maintenance of Plant 8100<br />
Administrative Technology Services 8200<br />
Community Services 9100<br />
Capital Outlay:<br />
Facilities Acquisition and Construction 7420<br />
Other Capital Outlay 9300<br />
Debt Service: (Function 9200)<br />
Retirement of Principal 710<br />
Interest 720<br />
Total Expenditures 0.00<br />
Excess (Deficiency) of Revenues Over Expenditures 0.00<br />
OTHER FINANCING SOURCES (USES)<br />
Sale of Capital Assets 3730<br />
Loss Recoveries 3740<br />
Transfers In:<br />
From General Fund 3610<br />
From Debt Service Funds 3620<br />
From Capital Projects Funds 3630<br />
From Special Revenue Funds 3640<br />
From Internal Service Funds 3670<br />
From Enterprise Funds 3690<br />
Total Transfers In 3600 0.00<br />
Transfers Out: (Function 9700)<br />
To General Fund 910<br />
To Debt Service Funds 920<br />
To Capital Projects Funds 930<br />
To Special Revenue Funds 940<br />
To Internal Service Funds 970<br />
To Enterprise Funds 990<br />
Total Transfers Out 9700 0.00<br />
Total Other Financing Sources (Uses) 0.00<br />
Net Change in Fund Balance 0.00<br />
Fund Balance, July 1, 2011 2800<br />
Adjustments to Fund Balance 2891<br />
Ending Fund Balance:<br />
Nonspendable Fund Balance 2710<br />
Restricted Fund Balance 2720<br />
Committed Fund Balance 2730<br />
Assigned Fund Balance 2740<br />
Unassigned Fund Balance 2750<br />
Total Fund Balance, June 30, 2012 2700 0.00<br />
317<br />
ESE 348
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS - ENTERPRISE FUNDS Exhibit K-9<br />
For the Fiscal Year Ended June 30, 2012 DOE Page 19<br />
Self- Self- Self- Self-<br />
Insurance Insurance Insurance Insurance ARRA<br />
Account Consortium Consortium Consortium Consortium Consortium Other Other<br />
Number 911 912 913 914 915 921 922 Totals<br />
OPERATING REVENUES<br />
Charges for Services 3481 0.00<br />
Charges for Sales 3482 0.00<br />
Premium Revenue 3484 0.00<br />
Other Operating Revenues 3489 0.00<br />
Total Operating Revenues 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
OPERATING EXPENSES (Function 9900)<br />
Salaries 100 0.00<br />
Employee Benefits 200 0.00<br />
Purchased Services 300 0.00<br />
Energy Services 400 0.00<br />
Materials and Supplies 500 0.00<br />
Capital Outlay 600 0.00<br />
Other Expenses 700 0.00<br />
Depreciation Expense 780 0.00<br />
Total Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Operating Income (Loss) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
NONOPERATING REVENUES (EXPENSES)<br />
Interest on Investments 3431 0.00<br />
Gain on Sale of Investments 3432 0.00<br />
Net Increase (Decrease) in Fair Value of Investments 3433 0.00<br />
Gifts, Grants and Bequests 3440 0.00<br />
Miscellaneous Local Sources 3495 0.00<br />
Loss Recoveries 3740 0.00<br />
Gain on Disposition of Assets 3780 0.00<br />
Interest Expense (Function 9900) 720 0.00<br />
Miscellaneous Expense (Function 9900) 790 0.00<br />
Loss on Disposition of Assets (Function 9900) 810 0.00<br />
Total Nonoperating Revenues (Expenses) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Income (Loss) Before Operating Transfers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Transfers In:<br />
From General Fund 3610 0.00<br />
From Debt Service Funds 3620 0.00<br />
From Capital Projects Funds 3630 0.00<br />
From Special Revenue Funds 3640 0.00<br />
Interfund 3650 0.00<br />
From Permanent Funds 3660 0.00<br />
From Internal Service Funds 3670 0.00<br />
Total Transfers In 3600 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Transfers Out: (Function 9700)<br />
To General Fund 910 0.00<br />
To Debt Service Funds 920 0.00<br />
To Capital Projects Funds 930 0.00<br />
To Special Revenue Funds 940 0.00<br />
Interfund 950 0.00<br />
To Permanent Funds 960 0.00<br />
To Internal Service Funds 970 0.00<br />
Total Transfers Out 9700 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Change in Net Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Net Assets, July 1, 2011 2880 0.00<br />
Adjustments to Net Assets 2896 0.00<br />
Net Assets, June 30, 2012 2780 0.00<br />
ESE 348<br />
318
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS - INTERNAL SERVICE FUNDS Exhibit K-10<br />
For the Fiscal Year Ended June 30, 2012 DOE Page 20<br />
Self- Self- Self- Self- Self- Consortium Other Internal<br />
Account Insurance Insurance Insurance Insurance Insurance Programs Service<br />
Number 711 712 713 714 715 731 791 Totals<br />
OPERATING REVENUES<br />
Charges for Services 3481 0.00<br />
Charges for Sales 3482 0.00<br />
Premium Revenue 3484 46,880,349.30 4,383,985.11 51,264,334.41<br />
Other Operating Revenue 3489 0.00<br />
Total Operating Revenues 46,880,349.30 4,383,985.11 0.00 0.00 0.00 0.00 0.00 51,264,334.41<br />
OPERATING EXPENSES (Function 9900)<br />
Salaries 100 0.00<br />
Employee Benefits 200 0.00<br />
Purchased Services 300 3,450,526.86 2,282,467.79 5,732,994.65<br />
Energy Services 400 0.00<br />
Materials and Supplies 500 178.07 178.07<br />
Capital Outlay 600 0.00<br />
Other Expenses 700 37,987,410.61 1,067,695.38 39,055,105.99<br />
Depreciation Expense 780 0.00<br />
Total Operating Expenses 41,438,115.54 3,350,163.17 0.00 0.00 0.00 0.00 0.00 44,788,278.71<br />
Operating Income (Loss) 5,442,233.76 1,033,821.94 0.00 0.00 0.00 0.00 0.00 6,476,055.70<br />
NONOPERATING REVENUES (EXPENSES)<br />
Interest on Investments 3431 96,826.76 42,492.07 139,318.83<br />
Gain on Sale of Investments 3432 6,334.83 2,589.53 8,924.36<br />
Net Increase (Decrease) in Fair Value of Investments 3433 (18,353.50) (7,502.48) (25,855.98)<br />
Gifts, Grants and Bequests 3440 0.00<br />
Miscellaneous Local Sources 3495 11,247.30 11,247.30<br />
Loss Recoveries 3740 0.00<br />
Gain on Disposition of Assets 3780 0.00<br />
Interest Expense (Function 9900) 720 0.00<br />
Miscellaneous Expense (Function 9900) 790 0.00<br />
Loss on Disposition of Assets (Function 9900) 810 0.00<br />
Total Nonoperating Revenues (Expenses) 96,055.39 37,579.12 0.00 0.00 0.00 0.00 0.00 133,634.51<br />
Income (Loss) Before Operating Transfers 5,538,289.15 1,071,401.06 0.00 0.00 0.00 0.00 0.00 6,609,690.21<br />
Transfers In:<br />
From General Fund 3610 0.00<br />
From Debt Service Funds 3620 0.00<br />
From Capital Projects Funds 3630 0.00<br />
From Special Revenue Funds 3640 0.00<br />
Interfund 3650 0.00<br />
From Permanent Funds 3660 0.00<br />
From Enterprise Funds 3690 0.00<br />
Total Transfers In 3600 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Transfers Out: (Function 9700)<br />
To General Fund 910 0.00<br />
To Debt Service Funds 920 0.00<br />
To Capital Projects Funds 930 0.00<br />
To Special Revenue Funds 940 0.00<br />
Interfund 950 0.00<br />
To Permanent Funds 960 0.00<br />
To Enterprise Funds 990 0.00<br />
Total Transfers Out 9700 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
Change in Net Assets 5,538,289.15 1,071,401.06 0.00 0.00 0.00 0.00 0.00 6,609,690.21<br />
Net Assets, July 1, 2011 2880 8,977,733.22 6,205,272.67 15,183,005.89<br />
Adjustments to Net Assets 2896 0.00<br />
Net Assets, June 30, 2012 2780 14,516,022.37 7,276,673.73 21,792,696.10<br />
ESE 348<br />
319
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHOOL INTERNAL FUNDS Exhibit K-11<br />
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES DOE Page 21<br />
June 30, 2012 Fund 891<br />
Account Balance Additions Deductions Balance<br />
Number July 1, 2011 June 30, 2012<br />
ASSETS<br />
Cash 1110 2,931,638.25 10,804,186.74 10,646,183.42 3,089,641.57<br />
Investments 1160 0.00<br />
Accounts Receivable, Net 1130 16,924.92 73,151.31 16,924.92 73,151.31<br />
Interest Receivable on Investments 1170 0.00<br />
Due From Other Funds:<br />
Budgetary Funds 1141 5,971.84 17,242.86 5,971.84 17,242.86<br />
Inventory 1150 0.00<br />
Due from Other Agencies 1220 0.00<br />
Total Assets 2,954,535.01 10,894,580.91 10,669,080.18 3,180,035.74<br />
LIABILITIES<br />
Accrued Salaries and Benefits 2110 0.00<br />
Payroll Deductions and Withholdings 2170 0.00<br />
Accounts Payable 2120 5,602.00 5,602.00 0.00<br />
Due to Budgetary Funds 2161 142,147.09 108,297.54 142,147.09 108,297.54<br />
Internal Accounts Payable 2290 2,806,785.92 10,786,283.37 10,521,331.09 3,071,738.20<br />
Total Liabilities 2,954,535.01 10,894,580.91 10,669,080.18 3,180,035.74<br />
ESE 348<br />
320
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY Exhibit K-12<br />
SCHEDULE OF LONG-TERM LIABILITIES DOE Page 22<br />
June 30, 2012 Fund 601<br />
Governmental<br />
Activities<br />
Business-type<br />
Activities<br />
Account Total Balance Total Balance<br />
Number June 30, 2012 [1] June 30, 2012 [1] Total<br />
Notes Payable 2310 16,388,613.74 16,388,613.74<br />
Obligations Under Capital Leases 2315 0.00<br />
Bonds Payable 2320 82,639,229.44 82,639,229.44<br />
Liability for Compensated Absences 2330 22,073,854.00 22,073,854.00<br />
Certificates of Participation Payable 2340 199,375,636.66 199,375,636.66<br />
Estimated Liability for Long-Term Claims 2350 0.00<br />
Other Post-Employment Benefits Liability 2360 32,583,152.00 32,583,152.00<br />
Estimated PECO Advance Payable 2370 0.00<br />
Other Long-Term Liabilities 2380 9,346,114.62 9,346,114.62<br />
Total Long-Term Liabilities 362,406,600.46 0.00 362,406,600.46<br />
[1] Include total current and noncurrent liability balances at June 30, 2012.<br />
ESE 348<br />
321
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF CATEGORICAL PROGRAMS<br />
REPORT OF EXPENDITURES AND AVAILABLE FUNDS Exhibit K-13<br />
For the Fiscal Year Ended June 30, 2012 DOE Page 23<br />
CATEGORICAL PROGRAMS Grant Unexpended Returned Revenues [3] Expenditures Flexibility [4] Unexpended<br />
(Revenue Number) [Footnote] Number June 30, 2011 To DOE 2011-12 2011-12 2011-12 June 30, 2012<br />
Class Size Reduction - Operating Funds (3355) 94740 4,942,909.28 59,789,301.00 59,421,125.45 5,311,084.83<br />
Class Size Reduction - Capital Outlay (3396) 91050<br />
Comprehensive K-12 Reading Plan (FEFP Earmark) 90800 836,399.12 1,925,412.00 2,586,276.95 175,534.17<br />
Excellent Teaching (3363) 90570<br />
Florida Teachers Lead Program (FEFP Earmark) 97580 4,598.24 663,571.00 667,216.88 952.36<br />
Instructional Materials (FEFP Earmark) [1] 90880 806,266.98 4,147,210.00 3,988,657.83 964,819.15<br />
Library Media (FEFP Earmark) [1] 90881 702.76 248,156.00 247,795.71 1,063.05<br />
Preschool Projects (3372) 97950<br />
Public <strong>School</strong> Technology 90320<br />
Safe <strong>School</strong>s (FEFP Earmark) [2] 90803 47,176.52 1,072,461.00 1,028,421.00 91,216.52<br />
Salary Bonus Outstanding Teachers in D and F <strong>School</strong>s 94030<br />
<strong>School</strong> Recognition Funds (3361) 92040 37,148.76 2,919,967.00 2,933,497.91 23,617.85<br />
Supplemental Academic Instruction (FEFP Earmark) 91280 5,289,610.86 11,374,542.00 11,189,159.54 5,474,993.32<br />
Teacher Recruitment and Retention 93460<br />
Teacher Training 91290<br />
Pupil Transportation (FEFP Earmark) 90830 9,626,629.00 9,626,629.00<br />
Voluntary Prekindergarten - <strong>School</strong> Year Program (3371) 96440 46,472.38 1,725,692.12 1,653,591.63 118,572.87<br />
Voluntary Prekindergarten - Summer Program (3371) 96441 89,951.66 110,112.22 71,486.10 128,577.78<br />
[1] Report the Library Media portion of the Instructional Materials allocation under the line "Library Media."<br />
[2] Combine all programs funded from the Safe <strong>School</strong>s allocation under one line "Safe <strong>School</strong>s."<br />
[3] Include both state and local revenue sources. Revenue should agree to the FEFP 4th Calculation allocation.<br />
[4] Report the amount of funds transferred from each program to maintain board-specified academic classroom instruction.<br />
ESE 348<br />
322
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF SELECTED SUBOBJECT EXPENDITURES Exhibit K-14<br />
For the Fiscal Year Ended June 30, 2012 DOE Page 24<br />
Sub- General Fund<br />
Special Revenue<br />
Food Services<br />
Special Revenue Other<br />
Federal Programs<br />
Special Revenue Federal<br />
Economic Stimulus<br />
Programs<br />
Object 100 410 420 430 Total<br />
ENERGY EXPENDITURES:<br />
Natural Gas 411 34,957.57 13,190.54 48,148.11<br />
Bottled Gas 421 71,469.23 85,512.34 156,981.57<br />
Electricity 430 10,685,393.04 12,009.34 10,697,402.38<br />
Heating Oil 440 0.00<br />
Total 10,791,819.84 110,712.22 0.00 0.00 10,902,532.06<br />
ENERGY EXPENDITURES FOR PUPIL<br />
TRANSPORTATION:<br />
Compressed Natural Gas 412 0.00<br />
Liquefied Petroleum Gas 422 0.00<br />
Gasoline 450 3,556.86 3,556.86<br />
Diesel Fuel 460 2,948,834.12 2,948,834.12<br />
Oil & Grease 540 0.00<br />
Total 2,948,834.12 3,556.86 0.00 2,952,390.98<br />
Special Revenue Federal<br />
Sub- General Fund<br />
Special Revenue Other<br />
Federal Programs<br />
Economic Stimulus<br />
Programs<br />
Capital Projects Funds<br />
Object 100 420 430 3XX Total<br />
EXPENDITURES FOR SCHOOL BUSES<br />
AND SCHOOL BUS REPLACEMENTS:<br />
Buses 651 1,077,827.00 1,077,827.00<br />
EXPENDITURES FOR CAPITALIZED<br />
AUDIO-VISUAL MATERIALS:<br />
Audio-Visual Materials 621 0.00<br />
Sub- General Fund<br />
Special Revenue<br />
Food Services<br />
Special Revenue Other<br />
Federal Programs<br />
Special Revenue Federal<br />
Economic Stimulus<br />
Programs<br />
Object 100 410 420 430 Total<br />
SUBAWARDS FOR INDIRECT COST RATE:<br />
Subrecipient awards up to $25,000 311 0.00<br />
Subrecipient awards greater than $25,000 312 0.00<br />
Subrecipient awards up to $25,000 391 0.00<br />
Subrecipient awards greater than $25,000 392 0.00<br />
Special Revenue<br />
Sub- Food Services<br />
Object 410<br />
FOOD SERVICE SUPPLIES SUBOBJECT<br />
Supplies 510 1,067,575.58<br />
Purchased food to include commodities 570 9,039,073.14<br />
323<br />
ESE 348
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF SELECTED SUBOBJECT EXPENDITURES Exhibit K-14<br />
For the Fiscal Year Ended June 30, 2012 DOE Page 25<br />
Special Revenue Federal<br />
Sub- General Fund<br />
Special Revenue Other<br />
Federal Programs<br />
Economic Stimulus<br />
Programs<br />
Object 100 420 430 Total<br />
Teacher Salaries<br />
Basic Programs 101, 102, and 103 (Function 5100) 120 89,253,705.59 2,124,076.94 330,130.51 91,707,913.04<br />
Basic Programs 101, 102, and 103 (Function 5100) 140 0.00<br />
Basic Programs 101, 102, and 103 (Function 5100) 750 1,858,272.12 30,397.66 9,530.17 1,898,199.95<br />
Total Basic Program Salaries 91,111,977.71 2,154,474.60 339,660.68 93,606,112.99<br />
Other Programs 130 (ESOL) (Function 5100) 120 17,896,651.09 434,205.01 21,020.88 18,351,876.98<br />
Other Programs 130 (ESOL) (Function 5100) 140 0.00<br />
Other Programs 130 (ESOL) (Function 5100) 750 372,610.27 6,213.91 606.83 379,431.01<br />
Total Other Program Salaries 18,269,261.36 440,418.92 21,627.71 18,731,307.99<br />
ESE Programs 111, 112, 113, 254, and 255 (Function 5200) 120 27,847,281.44 912,437.80 114,662.75 28,874,381.99<br />
ESE Programs 111, 112, 113, 254, and 255 (Function 5200) 140 0.00<br />
ESE Programs 111, 112, 113, 254, and 255 (Function 5200) 750 147,526.59 174,122.47 321,649.06<br />
Total ESE Program Salaries 27,994,808.03 1,086,560.27 114,662.75 29,196,031.05<br />
Career Program 300 (Function 5300) 120 2,402,643.18 44,070.07 10,321.76 2,457,035.01<br />
Career Program 300 (Function 5300) 140 0.00<br />
Career Program 300 (Function 5300) 750 369,290.68 2,271.00 371,561.68<br />
Total Career Program Salaries 2,771,933.86 46,341.07 10,321.76 2,828,596.69<br />
TOTAL 140,147,980.96 3,727,794.86 486,272.90 144,362,048.72<br />
Special Revenue Federal<br />
Sub- General Fund<br />
Special Revenue Other<br />
Federal Programs<br />
Economic Stimulus<br />
Programs<br />
Textbooks (used for classroom instruction) Object 100 420 430 Total<br />
Textbooks (Function 5000) 520 4,267,949.08 74,693.43 1,996.90 4,344,639.41<br />
ESE 348<br />
324
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY Exhibit K-14<br />
SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION DOE Page 26<br />
For the Fiscal Year Ended June 30, 2012 Fund 100<br />
Supplemental Comprehensive Instructional<br />
CATEGORICAL FLEXIBLE SPENDING - Account Safe Pupil Academic K-12 Instructional Materials<br />
GENERAL FUND: Number <strong>School</strong>s Transportation Instruction Reading Materials Library Media Totals<br />
EXPENDITURES<br />
Instruction:<br />
Basic Instruction 5100 0.00<br />
Exceptional Instruction 5200 0.00<br />
Career Instruction 5300 0.00<br />
Adult Instruction 5400 0.00<br />
Prekindergarten 5500 0.00<br />
Other Instruction 5900 0.00<br />
Total Flexible Spending Instructional Expenditures 5000 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
LIFELONG LEARNING:<br />
Account<br />
(Lifelong Learning Expenditures are used in federal reporting) Number Amount<br />
Expenditures:<br />
General Fund 5900 121,624.33<br />
Other Federal Programs Special Revenue Fund 5900<br />
Federal Economic Stimulus Special Revenue Funds 5900<br />
Total: 5900 121,624.33<br />
MEDICAID EXPENDITURE REPORT Unexpended Earnings Expenditures Unexpended<br />
(Medicaid Expenditures are used in federal reporting) July 1, 2011 2011-2012 2011-2012 June 30, 2012<br />
Earnings, Expenditures, and Carryforward Amounts: 704.54 1,757,974.61 1,758,679.15 0.00<br />
Expenditure Program or Activity:<br />
Exceptional Student Education<br />
<strong>School</strong> Nurses and Health Care Services<br />
Occupational Therapy, Physical Therapy, and Other Therapy Services<br />
ESE Professional and Technical Services<br />
Gifted Student Education<br />
Staff Training and Curriculum Development<br />
Medicaid Administration and Billing Services<br />
Student Services<br />
1,758,679.15<br />
Consultants<br />
Other<br />
Total Expenditures<br />
1,758,679.15<br />
ESE 348<br />
325
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS<br />
For the Fiscal Year Ended June 30, 2012<br />
Federal Grantor/Pass-Through Grantor/Program Title Catalog of Pass - Amount of<br />
Federal Through Expenditures<br />
Domestic Grantor (1)<br />
Assistance<br />
Number<br />
Number<br />
United States Department of Agriculture:<br />
Indirect:<br />
Florida Department of Agriculture and Consumer Services:<br />
Child Nutrition Cluster:<br />
Noncash Assistance:<br />
National <strong>School</strong> Lunch Program 10.555 (2)(A) 300 $ 1,079,896<br />
Summer Food Service Program for Children 10.555 (2)(A) 323 107,824<br />
1,187,720<br />
Florida Department of Education:<br />
Cash Assistance:<br />
<strong>School</strong> Breakfast Program 10.553 321 3,862,326<br />
National <strong>School</strong> Lunch Program 10.555 300 15,286,150<br />
Summer Food Service Program for Children 10.559 323 586,766<br />
19,735,242<br />
Total Child Nutrition Cluster 20,922,962<br />
Total United States Department of Agriculture 20,922,962<br />
United States Department of Transportation:<br />
Indirect:<br />
Florida Department of Transportation:<br />
Garrett A. Morgan Technology and Transportation Grant 20.215 None 83,591<br />
United States Department of Education:<br />
Direct:<br />
Federal Pell Grant Program 84.063 N/A 1,322,140<br />
Safe and Drug-Free <strong>School</strong>s and Communities - National Programs 84.184 N/A 1,723,821<br />
Fund for the Improvement of Education 84.215 N/A 413,221<br />
Total Direct 3,459,182<br />
Indirect:<br />
Title I, Part A Cluster:<br />
Florida Department of Education:<br />
Title I Grants to Local Educational Agencies 84.010 212,222,223,226,228 10,744,999<br />
ARRA - Title I Grants to Local Educational Agencies, Recovery Act 84.389 212,222,223,226 776,906<br />
Total Title I, Part A Cluster 11,521,905<br />
Special Education Cluster:<br />
Florida Department of Education:<br />
Special Education - Grants to States 84.027 263 10,721,333<br />
Special Education - Preshool Grants 84.173 267 240,423<br />
ARRA - Special Education Grants to States, Recovery Act 84.391 263 725,119<br />
ARRA - Special Education Preschool Grants, Recovery Act 84.392 267 78,329<br />
Total Special Education Cluster 11,765,204<br />
Educational Technology State Grants Cluster:<br />
Florida Department of Education:<br />
Education Technology State Grants 84.318 121, 122 6,545<br />
ARRA - Education Technology State Grants, Recovery Act 84.386 121 1,213<br />
Total Educational Technology State Grants Cluster 7,758<br />
<strong>School</strong> Improvement Grants Cluster:<br />
Florida Department of Education:<br />
<strong>School</strong> Improvement Grants 84.377 126 198,515<br />
ARRA - <strong>School</strong> Improvement Grants, Recovery Act 84.388 126 1,573,469<br />
Total <strong>School</strong> Improvement Grant Cluster 1,771,984<br />
Florida Department of Education:<br />
Adult Education - Basic Grants to States 84.002 191, 193 658,450<br />
Migrant Education - State Grant Program 84.011 217 81,041<br />
326
DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY<br />
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS<br />
For the Fiscal Year Ended June 30, 2012<br />
Federal Grantor/Pass-Through Grantor/Program Title Catalog of Pass - Amount of<br />
Federal Through Expenditures<br />
Domestic Grantor (1)<br />
Assistance<br />
Number<br />
Number<br />
Title I Program for Neglected and Delinquent Children 84.013 214 224,795<br />
Career and Technical Education - Basic Grants to States 84.048 151, 161 583,931<br />
Safe and Drug-Free <strong>School</strong>s and Communities - State Grants 84.186 103 20,666<br />
Education for Homeless Children and Youth 84.196 127 113,886<br />
Charter <strong>School</strong>s 84.282 298 74,969<br />
Twenty-First Century Community Learning Centers 84.287 244 1,492,689<br />
English Language Acquisition Grants 84.365 102 1,274,222<br />
Improving Teacher Quality State Grants 84.367 224 1,374,192<br />
ARRA - Education for Homeless Children and Youth, Recovery Act 84.387 127 16,581<br />
ARRA - Race to the Top Incentive Grants, Recover Act 84.395 RL1 1,164,008<br />
Education Jobs Fund 84.410 541 163,020<br />
Total Indirect 32,309,301<br />
Total United States Department of Education 35,768,483<br />
United States Department of Health and Human Services:<br />
Indirect:<br />
<strong>Osceola</strong> <strong>County</strong> Health Department:<br />
Centers for Disease Control and Prevention, Investigations and Technical Assistance 93.283 (3) None 75,000<br />
Early Learning Coalition of <strong>Osceola</strong> <strong>County</strong>:<br />
Child Care and Development Block Grant 93.575 None 148,219<br />
Total United States Department of Health and Human Services 223,219<br />
National Corporation for National and Community Service:<br />
Indirect:<br />
Florida Department of Education:<br />
Learn and Serve America - <strong>School</strong> and Community Based Programs 94.004 234 1,234<br />
United States Department of Defense:<br />
Direct:<br />
Air Force Junior Reserve Officers Training Corps None N/A 124,707<br />
Army Junior Reserve Officers Training Corps None N/A 225,301<br />
Marine Junior Reserve Officers Training Corps None N/A 54,873<br />
Navy Junior Reserve Officers Training Corps None N/A 51,673<br />
Total United States Department of Defense 456,554<br />
Total Expenditures of Federal Awards $ 57,456,043<br />
Notes: (1) Basis of Presentation. The Schedule of Expenditures of Federal Awards represents amounts expended from Federal programs during the 2011-<br />
12 fiscal year as determined based on the modified accrual basis of accounting. The amounts reported on the Schedule have been reconcilied to<br />
and are in material agreement with amounts recorded in the <strong>District</strong>'s accounting records from which the basic financial statements have been<br />
reported.<br />
(2) Noncash Assistance.<br />
(A) National <strong>School</strong> Lunch Program. Represents the amount of donated food used during the 2011-12 fiscal year. Commodities<br />
are valued at fair value as determined at the time of donation.<br />
(3) Centers for Disease Control and Prevention, Investigations and Technical Assistance. Expenditures for contract number DOH-<br />
COH7S-2012.<br />
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
SDOC‐12‐Q‐096‐CJ‐FPC, Continuing Service Contract<br />
for Surveying and Mapping Services<br />
VendorLink Report<br />
Company<br />
Notification<br />
Method<br />
Plan<br />
holder Local MWBE SDVBE<br />
Total<br />
Notified<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Apex Engineering, Inc Registered X X X X<br />
austin environmental<br />
consultants Registered X X<br />
Custom Creative<br />
Contracting, Inc. Registered X X<br />
Not a Survey/Mapping<br />
Firm<br />
Not a Survey/Mapping<br />
Firm<br />
Not a Survey/Mapping<br />
Firm<br />
Not a Survey/Mapping<br />
Flores‐Funes, Inc. Registered X X<br />
Firm<br />
Franklin, Hart & Reid Registered X X X Submitted<br />
Franklin, Hart and Reid Registered X X X<br />
St. Cloud Welding<br />
&Fabrication, Inc. Registered X X<br />
Stantec Registered X X<br />
Duplicate Registration in<br />
VendorLink<br />
Not a Survey/Mapping<br />
Firm<br />
Not a Survey/Mapping<br />
Firm<br />
Subtotal of Local Vendors 8 1 8 1 0 8 1 0 1<br />
A.B. Closing Corporation Registered X<br />
A.M.Gaudet & Assoc. Inc. Registered X<br />
A1 Fire Equipment Registered X<br />
AccuMap Surveying, LLC Registered X X<br />
Ace Expediters, Inc. Registered X<br />
Advanced Solid Waste<br />
Solutions LLC Registered X<br />
AECOM Registered X<br />
AECOM Technical Services,<br />
Inc. Registered X<br />
Page 1 of 18<br />
345
SDOC‐12‐Q‐096‐CJ‐FPC, Continuing Service Contract<br />
for Surveying and Mapping Services<br />
VendorLink Report<br />
Company<br />
Notification<br />
Method<br />
Plan<br />
holder Local MWBE SDVBE<br />
Total<br />
Notified<br />
AKTM Design Drafting Registered X<br />
AKTM Design Drafting Registered X<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Al Bosgraaf & Sons, Inc.<br />
Building Contractors Registered X<br />
Albert E. Moore Registered X<br />
All Concepts of Central<br />
Florida Inc. Registered X<br />
All Florida Business<br />
Services Inc Registered X<br />
Allied Engineering Registered X<br />
Alonso & Associates, LLC Registered X<br />
Ambient Technologies Inc. Registered<br />
X<br />
Ambient Technologies, Inc. Registered X X<br />
Ambient Technologies,Inc. Registered<br />
X<br />
AMEC Registered X<br />
AMEC E&I, Inc. Registered X<br />
AMEC Earth &<br />
Environmental, INC. Registered X<br />
AMEC Environment &<br />
Infrastructure Registered X<br />
American Compliance<br />
Technologies Registered X<br />
Apex Engineering, Inc Registered X<br />
Arc Surveying & Mapping,<br />
Inc. Registered X<br />
ARCADIS US, Inc. Registered X<br />
Ardaman & Associates, Inc. Registered<br />
X<br />
Ataly Inc Registered X<br />
Automation Control<br />
Service, LLC Registered X<br />
AVCON, INC. Registered X<br />
Page 2 of 18<br />
346
SDOC‐12‐Q‐096‐CJ‐FPC, Continuing Service Contract<br />
for Surveying and Mapping Services<br />
VendorLink Report<br />
Company<br />
Notification<br />
Method<br />
Plan<br />
holder Local MWBE SDVBE<br />
Total<br />
Notified<br />
AW Solutions, Inc. Registered X<br />
Ayres Associates Inc Registered X<br />
Barnes, Ferland and<br />
Associates, Inc. Registered X<br />
BCC Engineering, Inc. Registered X<br />
BEA UNLIMITED I INC Registered X<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Benecard Services, Inc. Registered X<br />
Bentley Architects +<br />
Engineers, Inc. Registered X<br />
Bentley Architects +<br />
Engineers, Inc. Registered X<br />
Bessolo Design Group Registered X<br />
Blitz Events Photography<br />
LLC Registered X<br />
Booth, Ern, Straughan &<br />
Hiott, Inc. Registered X<br />
Bowyer Singleton &<br />
Associates, Inc. Registered X<br />
Bowyer‐Singleton &<br />
Associates, Inc. Registered X<br />
BPC Group Inc. Registered X<br />
Bradley Cox Enterprises,<br />
Inc. Registered X<br />
Brindley Pieters &<br />
Associates, Inc. Registered X<br />
Bronz‐Glow Technologies,<br />
Inc. Registered X<br />
BRPH Architects‐Engineers Registered<br />
X<br />
BRPH Architects‐Engineers Registered<br />
X<br />
BSE Consultants, Inc. Registered X<br />
Buholtz Professional<br />
Engineering, Inc. Registered X<br />
Page 3 of 18<br />
347
SDOC‐12‐Q‐096‐CJ‐FPC, Continuing Service Contract<br />
for Surveying and Mapping Services<br />
VendorLink Report<br />
Notification<br />
Method<br />
Plan<br />
holder Local MWBE SDVBE<br />
Total<br />
Notified<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
Company<br />
Buholtz Professional<br />
Engineering, Inc. Registered X<br />
Bush Enterprises Registered X<br />
C M Arrington &<br />
Associates, Inc. Registered X<br />
C&S Engineers, Inc. Registered X<br />
C. Louis Structural<br />
Engineers, Inc. Registered X<br />
C.P.W. Construction Registered X<br />
Caldwell Group Registered X X X<br />
CALTROP Corporation Registered X<br />
CALTROP Corporation Registered X<br />
CALTROP Corporation Registered X<br />
Calvin, Giordano & Assoc.<br />
Inc. Registered X<br />
Calvin, Giordano &<br />
Associates, Inc. Registered X<br />
Campbell Surveying and<br />
Mapping Registered X<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Campbell Surveying,<br />
Engineering & Planning, a<br />
Division of Carnahan,<br />
Proctor and Cross, inc. Registered X<br />
Carastro & Associates, Inc. Registered<br />
X<br />
Cardno TBE Registered X<br />
Carnahan Proctor Cross Registered X<br />
Carnahan, Proctor and<br />
Cross Registered X<br />
Castelo Branco<br />
Construction Corporation Registered X<br />
CDM Smith Inc. Registered X<br />
Page 4 of 18<br />
348
SDOC‐12‐Q‐096‐CJ‐FPC, Continuing Service Contract<br />
for Surveying and Mapping Services<br />
VendorLink Report<br />
Company<br />
Notification<br />
Method<br />
Plan<br />
holder Local MWBE SDVBE<br />
Total<br />
Notified<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Central Florida Tax &<br />
Business Services, Inc. Registered X<br />
Certus Builders, Inc. Registered X<br />
city of orlando Registered X<br />
CivilSurv Design Group, Inc. Registered<br />
X<br />
Coastal Construction<br />
Products, Inc. Registered X<br />
Communications<br />
International, Inc. Registered X<br />
CONTROL SPECIALISTS<br />
COMPANY Registered X<br />
Cooner & Associates, Inc. Registered X<br />
CORE Engineering &<br />
Construction, Inc. Registered X<br />
Corzo Castella Carballo<br />
Thompson Salman, P.A. Registered X<br />
Corzo Castella Carballo<br />
Thompson Salman, P.A. Registered X<br />
CPH Engineers, Inc. Registered X X<br />
Creech Engineers, Inc. Registered X X<br />
Criminal Justice Protection Registered<br />
X<br />
CSA CENTRAL, INC Registered X<br />
D&G Solutions Registered X<br />
Daly Engineering<br />
Consultants LLC Registered X X X<br />
Danbar Electrical<br />
Contracting, Inc Registered X<br />
Data Transfer Solutions,<br />
LLC Registered X<br />
DAVNA Enterprises, LLC Registered X<br />
Page 5 of 18<br />
349
SDOC‐12‐Q‐096‐CJ‐FPC, Continuing Service Contract<br />
for Surveying and Mapping Services<br />
VendorLink Report<br />
Notification<br />
Method<br />
Plan<br />
holder Local MWBE SDVBE<br />
Company<br />
Deighan Appraisal<br />
Associates, Inc. Registered X<br />
DeLisi Fitzgerald, Inc. Registered X<br />
Dell Inc Registered X<br />
Total<br />
Notified<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Dial, Cordy and Associates Registered X<br />
Dickens & Associates, Inc. Registered X<br />
Donald W. McIntosh<br />
Associates, Inc. Registered X<br />
Donald W. McIntosh<br />
Associates, Inc. Registered X X<br />
Dredge America, Inc. Registered X<br />
Dredging & Marine<br />
Consultants, LLC Registered X<br />
DRMP, Inc Registered X<br />
E Sciences, Inc Registered X<br />
Eagle Eye Pressure<br />
Washing LLC Registered X<br />
ECO Solutions & Supply LLC Registered<br />
X<br />
Eco‐Logic Restoration<br />
Services, LLC Registered X<br />
ECON Registered X<br />
Econ South, LLC Registered X<br />
ECS FLORIDA, LLC Registered X<br />
Edwin R. Barfield LLC Registered X<br />
Electrical Engineering<br />
Enterprises , Inc Registered X<br />
Elipsis Engineering &<br />
Consulting Registered X<br />
Ellis & Associates, Inc. Registered X<br />
Emergency<br />
Communications Network Registered X<br />
Page 6 of 18<br />
350
SDOC‐12‐Q‐096‐CJ‐FPC, Continuing Service Contract<br />
for Surveying and Mapping Services<br />
VendorLink Report<br />
Notification<br />
Method<br />
Plan<br />
holder Local MWBE SDVBE<br />
Company<br />
Emergency<br />
Communications Network,<br />
Inc. Registered X<br />
Total<br />
Notified<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Employment Partners Inc. Registered X X X<br />
Engineering & Applied<br />
Science, Inc. Registered X<br />
Engineering Matrix, Inc Registered X<br />
Engineering Matrix, Inc Registered X<br />
Environmental Consulting<br />
& Technology, Inc. Registered X<br />
Environmental<br />
Management & Design,<br />
Inc. Registered X<br />
EnviroTek Registered X<br />
Envisors Registered X<br />
Envisors Registered X X<br />
Envisors, LLC Registered X<br />
Envisors, LLC Registered X X<br />
EPIC Engineering &<br />
Consulting Group, LLC Registered X<br />
Erdman Anthony Registered X<br />
Erdman Anthony of<br />
Florida, Inc. Registered X<br />
ERS Engineering. Inc. Registered X<br />
Event Services America Registered X<br />
Excel Engineering<br />
Consultants, LLC Registered X<br />
F. R. Aleman & Associates Registered X<br />
F. R. Aleman & Associates,<br />
Inc. Registered X<br />
Page 7 of 18<br />
351
SDOC‐12‐Q‐096‐CJ‐FPC, Continuing Service Contract<br />
for Surveying and Mapping Services<br />
VendorLink Report<br />
Notification<br />
Method<br />
Plan<br />
holder Local MWBE SDVBE<br />
Company<br />
F.R. Aleman and<br />
Associates, Inc. Registered X<br />
Total<br />
Notified<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Florida Engineering Group Registered X<br />
Florida Engineering Group,<br />
Inc. Registered X<br />
French Designs Registered X<br />
Fugro Roadware Inc. Registered X<br />
G.E.C., Inc. Registered X X<br />
GAI Consultants, Inc. Registered X<br />
GAI Consultants, Inc. Registered X<br />
Gannett Fleming, Inc. Registered X<br />
Gannett Fleming, Inc. Registered X<br />
GCY, Inc. Registered X<br />
GenesisVII Registered X<br />
Geodata Consultants, Inc Registered X<br />
Geodata Consultants, Inc. Registered X<br />
George F. Young, Inc. Registered X<br />
George F. Young, Inc. Registered X<br />
Geosyntec Consultants Registered X<br />
Geosyntec Consultants Registered X<br />
GIS Associates, Inc. Registered X<br />
GIS Associates, Inc. Registered X X<br />
GLE Associates, Inc. Registered X<br />
GPI Southeast, Inc. Registered X<br />
GreenBidNet Registered X<br />
Greenhorne & O`Mara, Inc. Registered<br />
X<br />
GTSI Corp. Registered X<br />
Guidance Development Inc Registered<br />
X<br />
Hans Wilson & Associates Registered X<br />
Page 8 of 18<br />
352
SDOC‐12‐Q‐096‐CJ‐FPC, Continuing Service Contract<br />
for Surveying and Mapping Services<br />
VendorLink Report<br />
Notification<br />
Method<br />
Plan<br />
holder Local MWBE SDVBE<br />
Total<br />
Notified<br />
Total<br />
Responded<br />
Company<br />
Hanson, Walter & Assoc.,<br />
Inc. Registered X X X X<br />
Hanson, Walter &<br />
Associates, Inc Registered X<br />
Hardesty Business<br />
Machines Inc Registered X<br />
Harrow`s Auctions Inc Registered X<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Hatch Mott MacDonald<br />
Florida LLC Registered X<br />
HDR Engineering Registered X<br />
Heery International Inc. Registered X<br />
Hoke Design, Inc. Registered X<br />
HW Lochner, Inc. Registered X<br />
Hydro Mo<strong>del</strong>ing Inc Registered X<br />
Hydro Solutions Consulting<br />
LLC Registered X<br />
IBI Group, Inc. Registered X<br />
ICON Supply, Inc. Registered X<br />
Infrastructure Engineers,<br />
Inc. Registered X<br />
Infrastructure Engineers,<br />
Inc. Registered X<br />
Infrsatructure Engineers,<br />
Inc. Registered X<br />
Jacobs Registered X<br />
JMark of Central Florida Registered X<br />
JOHN B. WEBB &<br />
ASSOCIATES INC. Registered X<br />
John J. Christie &<br />
Associates Registered X<br />
Johnson, Mirmiran &<br />
Thompson Registered X<br />
Johnston`s Surveying Registered X<br />
Page 9 of 18<br />
353
SDOC‐12‐Q‐096‐CJ‐FPC, Continuing Service Contract<br />
for Surveying and Mapping Services<br />
VendorLink Report<br />
Company<br />
Notification<br />
Method<br />
Plan<br />
holder Local MWBE SDVBE<br />
Total<br />
Notified<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Johnston`s Surveying, Inc Registered X<br />
Johnston`s Surveying, Inc. Registered X X X X<br />
Johnston`s Surveying, Inc. Registered X<br />
Jones Edmunds Registered X<br />
JONI INDUSTRIES Registered X<br />
Keith & Schnars Registered X<br />
Keith & Schnars Registered X<br />
Keith and Schnars Registered X<br />
Keller Mechanical &<br />
Engineering Inc. Registered X<br />
Kenworth of Central<br />
Florida Registered X<br />
KHR Consulting, LLC Registered X<br />
Kimley‐Horn and<br />
Associates, Inc. Registered X<br />
King Engineering<br />
Associates, Inc. Registered X<br />
Kittelson & Associates, Inc. Registered<br />
X<br />
L & S Title Services Registered X<br />
L&S Diversified, LLC Registered X<br />
Laboratory Corporation of<br />
America Holdings Registered X<br />
lawnmedics Registered X<br />
LAYOUT SERVICES, INC Registered X<br />
Leading Edge Land Services<br />
Inc Registered X<br />
LightRiver Technologies,<br />
Inc. Registered X<br />
Littlejohn Engineering<br />
Associates, Inc. Registered X<br />
Page 10 of 18<br />
354
SDOC‐12‐Q‐096‐CJ‐FPC, Continuing Service Contract<br />
for Surveying and Mapping Services<br />
VendorLink Report<br />
Notification<br />
Method<br />
Plan<br />
holder Local MWBE SDVBE<br />
Company<br />
LMC and Associates,<br />
PSCorp. Registered X<br />
Lochrane Engineering Registered X<br />
Total<br />
Notified<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Lochrane Engineering Inc. Registered X<br />
Lochrane Engineering, Inc. Registered<br />
X<br />
Lochrane Engineering, Inc. Registered<br />
X<br />
Loyal Source Government<br />
Services Registered X<br />
Luke Transportation<br />
Engineering Consultants,<br />
Inc. Registered X<br />
M & R Engineering, Inc Registered X<br />
MACTEC Engineering and<br />
Design, Inc. Registered X<br />
Maritime Mobil<br />
Communications Registered X<br />
Matthew Fay Registered X<br />
McKim & Creed, PA Registered X<br />
MDT Personnel, LLC Registered X<br />
Measure Dynamics of<br />
Orlando, LLC Registered X<br />
Meskel & Associates<br />
Engineering, PLLC Registered X<br />
METRO CONSULTING<br />
GROUP, LLC Registered X<br />
Metzger & Willard, Inc. Registered X X X<br />
Metzger & Willard, Inc. Registered X<br />
MFS Consulting Engineers,<br />
LLC Registered X<br />
Page 11 of 18<br />
355
SDOC‐12‐Q‐096‐CJ‐FPC, Continuing Service Contract<br />
for Surveying and Mapping Services<br />
VendorLink Report<br />
Company<br />
Notification<br />
Method<br />
Plan<br />
holder Local MWBE SDVBE<br />
Total<br />
Notified<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Michael Galura<br />
Engineering Consultants Registered X<br />
Micrographics Inc Registered X<br />
Miller Legg Registered X X<br />
MJC Group, Inc Registered X<br />
Moffatt & Nichol Registered X<br />
Montgomery technology<br />
Inc Registered X<br />
Montgomery technology<br />
Inc Registered X<br />
Morgan & Associates<br />
Consulting Engineers, Inc. Registered X X<br />
Multilink, Inc Registered X<br />
Murphy Land Services Registered X<br />
MY Contractors Registered X<br />
MyPlan.com LLC Registered X<br />
N D McDonald Professional<br />
Consulting Services, Inc. Registered X<br />
Nadic Engineering Services Registered<br />
X<br />
Naej Security Inc. Registered X<br />
Nationwide Commercial<br />
Interiors Registered X<br />
NFC Landscape Architects,<br />
Inc. Registered X<br />
NIAGARA CONSERVATION Registered X<br />
Nieto Whittaker Surveying Registered<br />
X<br />
NOVA Engineering &<br />
Environmental, LLC Registered X<br />
Page 12 of 18<br />
356
SDOC‐12‐Q‐096‐CJ‐FPC, Continuing Service Contract<br />
for Surveying and Mapping Services<br />
VendorLink Report<br />
Company<br />
Notification<br />
Method<br />
Plan<br />
holder Local MWBE SDVBE<br />
Total<br />
Notified<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Nvision Development<br />
Management Services, LLC Registered<br />
X<br />
Ocean Systems Int`l, Inc. Registered X<br />
OCI Associates, Inc. Registered X<br />
On the Mark Surveying,<br />
LLC Registered X<br />
Onopa Services LLC Registered X<br />
Opti‐Techs, LLC Registered X<br />
<strong>Osceola</strong> Engineering, Inc. Registered X<br />
Pac Accounting & Taxes Registered X<br />
Pace Analytical Registered X<br />
Pace Analytical Services,<br />
Inc. Registered X<br />
Palmetto COnsulting<br />
Group Registered X<br />
Parsons Brinckerhoff, Inc. Registered X<br />
Paskor Holdings Registered X<br />
PBS&J Registered X<br />
PCBS, Inc. Registered X<br />
PEC Surveying and<br />
Mapping Registered X<br />
Pena Engineering<br />
Technologies, Inc Registered X<br />
Phillip Clark Registered X<br />
Phoenix Engineering Group Registered<br />
X<br />
Pickett Engineering, Inc. Registered X<br />
Pitman Hartenstein &<br />
Assoc., Inc. Engineers Registered X<br />
Pixxures, Inc. Registered X<br />
Page 13 of 18<br />
357
SDOC‐12‐Q‐096‐CJ‐FPC, Continuing Service Contract<br />
for Surveying and Mapping Services<br />
VendorLink Report<br />
Company<br />
Notification<br />
Method<br />
Plan<br />
holder Local MWBE SDVBE<br />
Total<br />
Notified<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Planning Solutions Corp Registered X<br />
PMA Consultants LLC Registered X<br />
PODS ENTERPRISES, INC. Registered X<br />
Portela & Associates,<br />
Architecture, Planning,<br />
Interiors, P.A. Registered X<br />
Poulos & Bennett Registered X<br />
Power Consulting<br />
Engineers Registered X<br />
Power‐Tech Engineers, Inc. Registered<br />
X<br />
Premier Structural<br />
Engineering Inc. Registered X<br />
Presidio Networked<br />
Solutions Registered X<br />
Professional Service<br />
Industries, Inc. Registered X<br />
Progressive Development<br />
Group, Inc. Registered X<br />
Promiseland Realty Registered X<br />
Property Executive LLC Registered X<br />
Prudential Retirement Registered X<br />
PSI Registered X<br />
Quality Vaults and<br />
Monuments, Inc. Registered X<br />
Quasius Investment Corp Registered X<br />
R. H. Moore & Associates,<br />
Inc. Registered X<br />
R. W. Beck Registered X<br />
Rare Earth Sciences, Inc. Registered X<br />
Page 14 of 18<br />
358
SDOC‐12‐Q‐096‐CJ‐FPC, Continuing Service Contract<br />
for Surveying and Mapping Services<br />
VendorLink Report<br />
Company<br />
Notification<br />
Method<br />
Plan<br />
holder Local MWBE SDVBE<br />
Total<br />
Notified<br />
RCD Registered X X<br />
Redmans Inc Registered X<br />
Reeds landscaping and<br />
lawn care Inc Registered X<br />
Republic ITS Registered X<br />
RK&K, LLP Registered X<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Roger A. Repstien dba RDC Registered<br />
X<br />
Roger B. Kennedy, Inc. Registered X<br />
Roof Engineering<br />
Associates, Inc. Registered X<br />
Royal Consulting Services,<br />
Inc. Registered X<br />
ROYAL CUSTOM<br />
BUILDERS,INC. Registered X<br />
S2L, Incorporated Registered X<br />
Sabiston Engineering<br />
Group, Inc. Registered X<br />
SCS Engineers Registered X<br />
Seavy & Associates, Inc Registered X<br />
Service Management<br />
Systems Registered X<br />
Service One Janitorial Registered X<br />
Shannon Surveying Registered X<br />
Shapeup Innovations Inc Registered X<br />
Shaw Environmental and<br />
Infrastructure Registered X<br />
Siemens Indusrtry Inc. Registered X<br />
Singhofen & Associates,<br />
Inc. Registered X<br />
Soney FM LLC Registered X<br />
Southeast Technical and<br />
Design Services, LLC Registered X<br />
Page 15 of 18<br />
359
SDOC‐12‐Q‐096‐CJ‐FPC, Continuing Service Contract<br />
for Surveying and Mapping Services<br />
VendorLink Report<br />
Company<br />
Notification<br />
Method<br />
Plan<br />
holder Local MWBE SDVBE<br />
Total<br />
Notified<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Southeastern Surveying<br />
and Mapping Corp. Registered X X X X<br />
Southeastern Surveying<br />
and Mapping Corporation Registered X<br />
Southeastern Surveying<br />
and Mapping Corporation Registered X<br />
SOUTHER ELECTRIC<br />
SUPPLY Registered X<br />
Southern Designs GCC Registered X<br />
Space Age Coatings Co. Registered X<br />
SPATIALSOFT,LLC Registered X<br />
Spectra Engineering &<br />
Research, Inc. Registered X<br />
Spectra Engineering &<br />
Research, Inc. Registered X X<br />
Sphere Environmental<br />
Services, LLC Registered X<br />
Stellar Registered X<br />
Suncoast Design Services,<br />
Inc. Registered X<br />
Suncoast Engineering Registered X<br />
Surveying Mapping And<br />
Reprogaphics Technology<br />
Services, Inc. Registered X<br />
SurvTech Solutions<br />
Surveying & Mapping Registered X<br />
Sweetwater<br />
Environmental, Inc Registered X<br />
SwiftReach Networks, Inc. Registered X<br />
TBE Group, Inc. Registered X<br />
Page 16 of 18<br />
360
SDOC‐12‐Q‐096‐CJ‐FPC, Continuing Service Contract<br />
for Surveying and Mapping Services<br />
VendorLink Report<br />
Company<br />
Notification<br />
Method<br />
Plan<br />
holder Local MWBE SDVBE<br />
Total<br />
Notified<br />
Team Fishel Registered X<br />
TeKONTROL, Inc. Registered X<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
TeraCat Data Solutions Registered X<br />
Tessier Consulting, LLC Registered X<br />
Tetra Tech Registered X<br />
Tetra Tech, Inc. Registered X<br />
Texas Aquatic Harvesting,<br />
Inc. Registered X<br />
The Colinas Group, Inc. Registered X<br />
The Louis Berger Group,<br />
Inc. Registered X<br />
THE LPA GROUP<br />
INCORPORATED Registered X<br />
The R‐A‐M Professional<br />
Group, Inc. Registered X<br />
Theatrical Bulb Supply Registered X<br />
Theilsch Engineering Registered X<br />
Thomson Environmental<br />
Consulting, LLC Registered X<br />
TKW Consulting Engineers,<br />
Inc. Registered X<br />
TLC Engineering for<br />
Architecture Registered X<br />
TLC Engineering for<br />
Architecture Registered X<br />
TLC Engineering for<br />
Architecture, Inc. Registered X<br />
TranSystems Corporation<br />
Consultants of Florida Registered X<br />
Page 17 of 18<br />
361
SDOC‐12‐Q‐096‐CJ‐FPC, Continuing Service Contract<br />
for Surveying and Mapping Services<br />
VendorLink Report<br />
Notification<br />
Method<br />
Plan<br />
holder Local MWBE SDVBE<br />
Company<br />
Trauner Consulting<br />
Services, Inc. Registered X<br />
Tri3 Civil Engineering<br />
Design Studio, Inc. Registered X<br />
UIT Acquisition LLC Registered X<br />
Total<br />
Notified<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Universal Engineering<br />
Sciences, Inc. Registered X<br />
UNIVERSAL Solutions, Inc. Registered X<br />
Up A Tree Interiorscaping<br />
Inc Registered X<br />
URS Corporation Southern Registered X X<br />
Wade Trim Registered X<br />
Walter P. Moore &<br />
Associates, Inc. Registered X<br />
Wantman Group, Inc. Registered X<br />
Wantman Group, Inc. Registered X<br />
Wantman Group, Inc. Registered X<br />
WE Market Builders Registered X<br />
Wet‐X Registered X<br />
WilsonMiller Stantec Registered X<br />
Woolpert Registered X<br />
WRIGHT EXPRESS<br />
FINANCIAL SERVICES<br />
CORPORATION Registered X<br />
ZHA Incorporated Registered X<br />
ZHA Incorporated Registered X<br />
Subtotal of Other Vendors 365 16 0 4 0 365 4 3 4<br />
Grand Total of All Local<br />
and Other Vendors 373 17 8 5 0 373 5 3 5<br />
Page 18 of 18<br />
362
363
LIIS‐SIS RFP #SDOC‐12‐P‐089‐LK<br />
Vendor Link Report<br />
Company<br />
Notification<br />
Method<br />
Plan<br />
holder<br />
Local MWBE SDVBE<br />
MWBE<br />
or<br />
SDVBE<br />
Total<br />
Notified<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Computer Consultants &<br />
Merchants, Inc. Registered X X<br />
Enterprise Oak Technology,<br />
Inc. Registered X X<br />
Quantum Computer<br />
Solutions Incorporated Registered X X<br />
S3 Industry Corp LLC Registered X X<br />
Subtotal of Local Vendors 4 0 4 0 0 0 4 0 0 0 0 0<br />
A Prime Software Solution,<br />
LLC Registered X<br />
A.B. Closing Corporation Registered X<br />
Accelify, LLC Registered X<br />
AdvizeX Technologies, LLC Registered X<br />
Agile Sports Technologies Registered X<br />
Alan Byrd & Associates Registered X<br />
ALL CABLING SECURITY &<br />
FIRE Registered X<br />
Allen Systems Group, Inc Registered X<br />
Alpine Software Corp. Registered X<br />
American Wordata Registered X<br />
Apple Inc Registered X<br />
ARC Acquisition US Inc. Registered X<br />
ASysTech, Inc. Registered X<br />
AT&T Registered X<br />
Atlantic.Net, Inc. Registered X<br />
Avante Solutions Inc. Registered X X<br />
Lisa Kesecker (Buyer)<br />
called and spoke to<br />
John Frowein ‐<br />
Unable to provide<br />
Spoke with John<br />
Caraballo ‐ Unable to<br />
provide<br />
Spoke with Marc<br />
Schuck ‐ Unable to<br />
provide<br />
Spoke with Joan<br />
Stump ‐ Unable to<br />
provide<br />
Page 1 of 11 364
LIIS‐SIS RFP #SDOC‐12‐P‐089‐LK<br />
Vendor Link Report<br />
Notification<br />
Method<br />
Plan<br />
holder<br />
MWBE<br />
or<br />
SDVBE<br />
Total<br />
Notified<br />
Company<br />
Local MWBE SDVBE<br />
AYA Associates, Inc. Registered X<br />
B & H Foto & Electronics<br />
Corp. Registered X<br />
B&L Office Solutions Registered X<br />
BarcodesLLC Registered X<br />
BarScan, Inc. Registered X<br />
BCI Technologies Registered X<br />
Best Buy Gov, LLC Registered X<br />
Best Practice Systems Registered X<br />
Better Ways To Study, LLC Registered X<br />
Big Sur Technologies Inc Registered X<br />
BITHGROUP Technologies Registered X<br />
BizCarta Inc Registered X<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
BLM Technologie sof Florida Registered X<br />
Boldata technology Registered X<br />
Bowman Systems LLC Registered X<br />
BT Americas Registered X<br />
BurrellesLuce Registered X<br />
Bush Enterprises Registered X<br />
Business Information<br />
Systems, Inc Registered X<br />
Business Snse Group Corp. Registered X<br />
CapitalSoft. Inc. Registered X<br />
CDW Government LLC. Registered X<br />
CedarCrestone, Inc. Registered X<br />
CentriNet Corporation Registered X<br />
CenturyLink Registered X<br />
CIBER, Inc. Registered X<br />
CIRE Technology Solutions Registered X<br />
CJIS GROUP Registered X<br />
Click Esc, Inc Registered X<br />
Page 2 of 11 365
LIIS‐SIS RFP #SDOC‐12‐P‐089‐LK<br />
Vendor Link Report<br />
Notification<br />
Method<br />
Plan<br />
holder<br />
MWBE<br />
or<br />
SDVBE<br />
Total<br />
Notified<br />
Company<br />
Local MWBE SDVBE<br />
CM LLC Registered X<br />
CMC Americas Registered X<br />
CNCS Registered X<br />
Coastal Training<br />
Technologies Registered X<br />
Colamco, Inc. Registered X<br />
Community Business<br />
Solutions LLC Registered X<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Compuquip Technologies Inc Registered<br />
X<br />
Computer Automation<br />
Systems, Inc. Registered X X<br />
Computer Systems Support Registered X<br />
Computing System<br />
Innovations Registered X<br />
CONTROL SPECIALISTS<br />
COMPANY Registered X<br />
copytronics information<br />
systems Registered X<br />
Cornerstone OnDemand Registered X<br />
Courion Corporation Registered X<br />
COVETRIX Registered X<br />
CRINER‐DANIELS &<br />
ASSOCIATES, INC. Registered X<br />
Crunchy Logistics LLC Registered X<br />
Data Solutions Registered X<br />
Datawise Inc Registered X<br />
Davisco, Inc Registered X<br />
DCS, Inc Registered X<br />
Dell Inc Registered X<br />
DESIGN INTERACTIVE, INC. Registered X<br />
DEX Imaging, Inc. Registered X<br />
Page 3 of 11 366
LIIS‐SIS RFP #SDOC‐12‐P‐089‐LK<br />
Vendor Link Report<br />
Company<br />
Notification<br />
Method<br />
Plan<br />
holder<br />
Local MWBE SDVBE<br />
MWBE<br />
or<br />
SDVBE<br />
Total<br />
Notified<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Direct Technology Group, Inc Registered<br />
X<br />
Diskovery Educational<br />
Systems Registered X<br />
Diversified Computer<br />
Systems, Inc Registered X<br />
DynTek Services, Inc. Registered X<br />
ECC Registered X<br />
Echo Interaction Group, Inc Registered X<br />
e‐DAPTS LLC Registered X<br />
EDmin.com, Inc. Registered X X<br />
Development (ESD) Registered X X<br />
Education Solutions<br />
Development, inc Registered X X<br />
Electronic Learning Products,<br />
Inc Registered X<br />
EMA, Inc. Registered X<br />
emsCharts, Inc. Registered X<br />
Emtec, Inc. Registered X<br />
En Pointe Technologies Sales<br />
Inc. Registered X<br />
Encore Group of<br />
Professionals LLC Registered X<br />
Engineering & Mfg Services,<br />
Inc Registered X<br />
Environmental Systems<br />
Research Institute, Inc. (ESRI) Registered<br />
X<br />
erepublic Registered X<br />
Essential Technologies<br />
Corporation Registered X<br />
e‐Systems Group, LLC Registered X<br />
Page 4 of 11 367
LIIS‐SIS RFP #SDOC‐12‐P‐089‐LK<br />
Vendor Link Report<br />
Notification<br />
Method<br />
Plan<br />
holder<br />
MWBE<br />
or<br />
SDVBE<br />
Total<br />
Notified<br />
Company<br />
Local MWBE SDVBE<br />
e‐TechServices Registered X<br />
eTOTALplan, Inc Registered X<br />
EZappt, LLC Registered X<br />
FAMILYONE Registered X<br />
Information Systems Registered X<br />
Florida Business<br />
Technologies LLC Registered X<br />
Florida Micro Registered X<br />
FMYI, Inc. Registered X<br />
Focus <strong>School</strong> Software Registered X<br />
Fugro Roadware Inc. Registered X<br />
G2 Digital Solutions Registered X<br />
GL Associates Registered X<br />
Global Gov/Ed Solutions Registered X<br />
GMx Technologies, Inc Registered X<br />
Goodwill Industries of<br />
Central Florida Registered X<br />
GovConnection, Inc. Registered X<br />
GTSI Corp. Registered X<br />
H2 IT Solutions, Inc. Registered X<br />
Harris Corporation Registered X<br />
Hitech Systems, Inc Registered X<br />
Hoang Enterprises, Inc Registered X<br />
Homewood Suites Tampa‐<br />
Brandon Registered X<br />
Hooah LLC Registered X<br />
HOV Services Registered X<br />
iDatix Registered X<br />
Idea Integration Registered X<br />
Image One Corporation Registered X<br />
ImageTrend, Inc. Registered X<br />
Imperva Inc. Registered X<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Page 5 of 11 368
LIIS‐SIS RFP #SDOC‐12‐P‐089‐LK<br />
Vendor Link Report<br />
Notification<br />
Method<br />
Plan<br />
holder<br />
MWBE<br />
or<br />
SDVBE<br />
Total<br />
Notified<br />
Company<br />
Local MWBE SDVBE<br />
Infinity Software<br />
Developmment, Inc. Registered X<br />
Information Access Systems,<br />
Inc. Registered X<br />
Information Systems<br />
Consultants, Inc. Registered X<br />
Information Systems of<br />
Florida, Inc. Registered X<br />
InnerTag Registered X<br />
INPUT Registered X<br />
Insight Public Sector, Inc. Registered X<br />
Integrity <strong>School</strong>s Registered X X<br />
Intelligent Decisions, Inc. Registered X<br />
Internet Destination Sales<br />
System, Inc. Registered X<br />
IQubz LLC Registered X<br />
IT Consortium, Inc. Registered X<br />
IXL Learning, Inc. Registered X<br />
JBT & Associates Registered X<br />
JC Technology Inc Registered X<br />
Just Program, LLC Registered X<br />
K Alliance LLC Registered X<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Kel‐Ar Energy Consulting, LLC Registered<br />
X<br />
KEY CURRICULUM PRESS Registered X<br />
Kforce Registered X<br />
Kinetics, Inc Registered X<br />
KOS Industries Inc Registered X<br />
Kynetic Technologies Registered X<br />
LabLite LLC Registered X<br />
Lakeshore Learning<br />
Equipment Registered X<br />
Page 6 of 11 369
LIIS‐SIS RFP #SDOC‐12‐P‐089‐LK<br />
Vendor Link Report<br />
Notification<br />
Method<br />
Plan<br />
holder<br />
MWBE<br />
or<br />
SDVBE<br />
Total<br />
Notified<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
Company<br />
Local MWBE SDVBE<br />
Lencor Technology Registered X<br />
Letneon Electronics Registered X<br />
Library Video Company dba<br />
SAFARI Montage Registered X<br />
LogicTree Corporation Registered X<br />
Loyal Source Government<br />
Services Registered X<br />
Mainline Information<br />
Systems, Inc Registered X<br />
MaintStar Inc. Registered X<br />
MaKo Business Solutions,<br />
Inc. Registered X<br />
Marketing Services Group<br />
Inc. Registered X X X X<br />
Medical Device Depot Registered X<br />
MegaTronics International<br />
Corp. Registered X<br />
Microsoft Registered X X<br />
Midtown Video, Inc. Registered X<br />
Mirage Software,Inc Registered X<br />
MNJ Technologies Direct,<br />
Inc. Registered X<br />
Moriah Corporation Registered X<br />
Multiwave Registered X<br />
Netage Inc Registered X<br />
Network People Inc. Registered X<br />
New Prosys Corporation Registered X<br />
Next Horizon Registered X<br />
Nexxsol Corporation Registered X<br />
Niche Video Productc, Inc. Registered X<br />
Partners LLC Registered X<br />
Novachi Registered X<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Page 7 of 11 370
LIIS‐SIS RFP #SDOC‐12‐P‐089‐LK<br />
Vendor Link Report<br />
Notification<br />
Method<br />
Plan<br />
holder<br />
MWBE<br />
or<br />
SDVBE<br />
Total<br />
Notified<br />
Company<br />
Local MWBE SDVBE<br />
Object Technology Solution<br />
Inc. Registered X<br />
Office Management Systems,<br />
Inc. dba: Logista Registered X<br />
Opti‐Techs, LLC Registered X<br />
Oracle Registered X<br />
<strong>Osceola</strong> <strong>County</strong> <strong>School</strong>s Registered X<br />
Paradigm Software, L.L.C. Registered X<br />
PC Mall Gov, Inc. Registered X<br />
PC Specialists, Inc. dba<br />
Technology Integration<br />
Group Registered X<br />
PCS International, Ltd Registered X<br />
Peak Technology Solutions,<br />
Inc. Registered X<br />
Pearson Registered X X<br />
Phyken Inc. Registered X<br />
Pioneer Records<br />
Management Registered X<br />
PLANET STYLE DESIGN LLC Registered X<br />
PowerProduction Software Registered X<br />
Presidio Networked<br />
Solutions Registered X<br />
Presynct Technologies Inc Registered X<br />
Primonics (2006) Inc. Registered X<br />
Promark Technology, Inc. Registered X<br />
PSD Software, LLC. Registered X<br />
PublicStuff Registered X<br />
Quasius Investment Corp.<br />
dba GCA Registered X<br />
R. L. Polk & Co Registered X<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Page 8 of 11 371
LIIS‐SIS RFP #SDOC‐12‐P‐089‐LK<br />
Vendor Link Report<br />
Company<br />
Notification<br />
Method<br />
Plan<br />
holder<br />
Local MWBE SDVBE<br />
MWBE<br />
or<br />
SDVBE<br />
Total<br />
Notified<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Radio One‐Communications<br />
Service Company, Inc. Registered X<br />
Renaissance Learning, Inc. Registered X<br />
Respondus, Inc. Registered X<br />
Riptide Software Registered X<br />
Riverside Technologies, inc. Registered X<br />
RM Educational Software,<br />
Inc. Registered X<br />
Safety First Products Registered X<br />
Sales Optimizer, LLC Registered X<br />
Sarcom Registered X<br />
Scan Technology, Inc. Registered X<br />
SDTR Consulting Registered X<br />
Senryo Inc Registered X<br />
SGS Technologie Registered X X<br />
SHI International Corp Registered X<br />
Skyward, Inc. Registered X X<br />
SMS Registered X<br />
Softchoice Corporation Registered X<br />
Software Answers, Inc. Registered X<br />
Software Resources, Inc. Registered X<br />
Solutions II Registered X<br />
SOUTHER ELECTRIC SUPPLY Registered X<br />
Southern Computer<br />
Warehouse Inc Registered X<br />
SpaceBound Inc. Registered X<br />
SPATIALSOFT,LLC Registered X<br />
Spectrum K12 <strong>School</strong><br />
Solutions Registered X<br />
Strategic Business Support<br />
LLC Registered X X X X<br />
Page 9 of 11 372
LIIS‐SIS RFP #SDOC‐12‐P‐089‐LK<br />
Vendor Link Report<br />
Notification<br />
Method<br />
Plan<br />
holder<br />
MWBE<br />
or<br />
SDVBE<br />
Total<br />
Notified<br />
Company<br />
Local MWBE SDVBE<br />
Stridepoint LLC Registered X<br />
SunGard Registered X X<br />
SwiftReach Networks, Inc. Registered X<br />
Synergy Software Solutions,<br />
Inc Registered X<br />
TBF Computing Registered X<br />
Tech Depot Registered X<br />
Tekvisions, Inc. Registered X<br />
TerraCloud, Inc. Registered X<br />
Territo Electric, Inc. Registered X<br />
The Tech Road, Inc. Registered X X<br />
Theatrical Bulb Supply Registered X<br />
Thomas Consultants, Inc. Registered X<br />
Time Attendance<br />
Professionals Registered X<br />
Tools4ever Inc Registered X<br />
TotalCareIT Registered X<br />
Tri‐City Retail Systems Registered X<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
Trilogy Integrated Resources Registered<br />
X<br />
tw telecom holdings, Inc Registered X<br />
V2Soft, Inc. Registered X<br />
Vantage Learning LLC Registered X<br />
VASTEC, Inc. Registered X<br />
VendorLink, LLC Registered X<br />
Virtucom Registered X<br />
Visual Data Software<br />
Corporation Registered X<br />
Vitaver & Associates, Inc. Registered X<br />
W. B. Hunt Co., Inc Registered X X<br />
WAVEnet technologies, inc. Registered X<br />
Page 10 of 11 373
LIIS‐SIS RFP #SDOC‐12‐P‐089‐LK<br />
Vendor Link Report<br />
Notification<br />
Method<br />
Plan<br />
holder<br />
MWBE<br />
or<br />
SDVBE<br />
Total<br />
Notified<br />
Company<br />
Local MWBE SDVBE<br />
West End Information<br />
Systems Registered X<br />
Windstream Registered X<br />
WonderMarket Education Registered X<br />
WorkForce Software Inc. Registered X<br />
Total<br />
Responded<br />
Total<br />
Awarded<br />
MWBE/<br />
SDVBE<br />
Notified<br />
MWBE/<br />
SDVBE<br />
Responded<br />
MWBE/<br />
SDVBE<br />
Awarded<br />
Notification Details<br />
World Wide Technology, Inc. Registered<br />
X<br />
Zeno Office Solutions, Inc. Registered X X<br />
Zetta Pros, LLC Registered X<br />
ZOHO Corporation Registered X<br />
Zones, Inc. Registered X<br />
CELT Corporation Supplemental X<br />
Education Data Resources Supplemental X<br />
Education Solutions<br />
Development Supplemental X<br />
Focus <strong>School</strong> Software Supplemental X<br />
Follett Supplemental X X X<br />
Global Scholar Supplemental X X X<br />
Houghton Mifflin Harcourt Supplemental X<br />
Infinite Campus Supplemental X<br />
PCG Public Consulting Group Supplemental X X X X<br />
Pearson Supplemental X X X<br />
Performance Matters Supplemental X<br />
Skyward, Inc. Supplemental X<br />
SunGard Public Sector Supplemental X<br />
Subtotal of Other Vendors 265 18 0 2 0 2 265 4 1 2<br />
Grand Total of All Local and<br />
Other Vendors 269 18 4 2 0 2 269 4 1 2<br />
Page 11 of 11 374
SPECIAL PROGRAMS,<br />
INFORMATION &<br />
TECHNOLOGY SERVICES<br />
REGULAR AGENDA ITEMS<br />
375
FACILITIES<br />
REGULAR AGENDA ITEMS<br />
376
SCHOOL SUPPORT SERVICES<br />
REGULAR AGENDA ITEMS<br />
377
SUPERINTENDENT’S<br />
RECOMMENDATION<br />
REGULAR AGENDA ITEMS<br />
378
ATTORNEY’S REPORT/LEGAL<br />
ISSUES<br />
379
Superintendent’s Update<br />
380
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