District School Board - Seminole County Schools

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DISTRICT SCHOOL BOARD OF SEMINOLE COUNTY, FLORIDABALANCE SHEETGOVERNMENTAL FUNDSJune 30, 2009Debt Service -Certificates ofGeneralParticipationFundFundASSETSCash $ 5,265,675 $-Investments 68,747,261 19,785,426Accounts Receivable 180,386 -Taxes Receivable - -Due From Other Funds 2,366,067 -Due From Other Agencies 281,509 -Inventories 1,325,697 -Total Assets $ 78,166,595 $ 19,785,426LIABILITIES AND FUND BALANCESLiabilities:Salaries and Wages Payable $ 847,309 $-Payroll Deductions and Withholdings Payable 3,236,385 -Accounts Payable 1,467,202 1,172Construction Contracts Payable - -Due to Other Funds 11,340 -Due to Other Agencies 4,418,149 -Matured Debt Payable - 13,535,000Matured Interest Payable - 5,212,958Notes Payable 18,000,000 -Total Liabilities 27,980,385 18,749,130Fund Balances:Reserved for:Retirement of Long-Term Debt - 1,036,296Encumbrances 2,991,091 -State Categorical Programs 7,004,049 -Unreserved:Reported in the General Fund 40,191,070 -Reported in the Special Revenue Funds - -Reported in the Capital Projects Funds - -Total Fund Balances 50,186,210 1,036,296Total Liabilities and Fund Balances $ 78,166,595 $ 19,785,426The accompanying notes to the basic financial statements are an integral part of the financial statements.Page 38
Capital Projects -Section1011.71(2), F.S.,Local Capital Capital Projects -Improvement Certificates of Other TotalTax Participation Governmental GovernmentalFund Fund Funds Funds$ - $ - $ - $ 5,265,67537,434,524 20,178,025 14,643,077 160,788,313- - 29,416 209,802- - 600,000 600,000- - 900 2,366,96721,350 - 3,215,277 3,518,136- - 838,890 2,164,587$ 37,455,874 $ 20,178,025 $ 19,327,560 $ 174,913,480$ - $ - $ 305,640 $ 1,152,949- - - 3,236,3851,313,712 1,043,181 403,756 4,229,0231,223,968 517,212 2,584,507 4,325,68732,164 149,937 2,170,951 2,364,392- - - 4,418,149- - - 13,535,000- - - 5,212,958- - - 18,000,0002,569,844 1,710,330 5,464,854 56,474,543- - 530,991 1,567,28721,098,103 6,509,419 7,471,672 38,070,285- - - 7,004,049- - - 40,191,070- - 1,224,386 1,224,38613,787,927 11,958,276 4,635,657 30,381,86034,886,030 18,467,695 13,862,706 118,438,937$ 37,455,874 $ 20,178,025 $ 19,327,560 $ 174,913,480Page 39
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Page 25 and 26: FINANCIAL SECTIONPage 15
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DISTRICT SCHOOL BOARD OF SEMINOLE C
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Excess (Deficiency) of RevenuesOver
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Capital Projects FundsTotal Nonmajo
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Special Revenue FundsThe Special Re
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Debt Service FundsThe Debt Service
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Capital Projects FundsThe Capital P
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Capital Projects FundsGovernmental
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Capital Projects FundsGovernmental
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Enterprise FundThe Extended Day Pro
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Internal Service FundsInternal Serv
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Agency FundsAgency Funds are Fiduci
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Discretely Presented Component Unit
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STATISTICAL SECTIONPage 149
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STATISTICAL SECTIONThis part of the
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June 30, 2004 June 30, 2005 June 30
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Total Primary Government Net (Expen
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June 30, 2004 June 30, 2005 June 30
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Excess of Revenues over (under) Exp
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Fiscal Year EndingJune 30, 2004 Jun
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Fiscal Year2003-04 2004-05 2005-06
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Fiscal Year2006-07 2005-062004-05Pe
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For the Fiscal Year EndingJune 30,
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Government-wideEducation Level (c)G
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Fiscal Year2006-07 2005-062004-05Pe
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Full-Time Equivalent Enrollment Dat
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Full-Time Equivalent Enrollment Dat
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SINGLE AUDITPage 197
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A control deficiency in an entity
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District School Board of Seminole C
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District School Board of Seminole C
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OTHER REPORTSPage 209
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Ernst & Young LLP390 North Orange A
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Ernst & Young LLP390 North Orange A
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Other disclosuresThe Rules of the A
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District School Board - Seminole County Schools

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