District School Board - Seminole County Schools

Basic Financial Statements: (continued)Statement of Revenues, Expenses, and Changes inFund Net Assets – Proprietary Funds ............................................................................ 49Statement of Cash Flows – Proprietary Funds ................................................................ 50Statement of Fiduciary Assets and Liabilities – Fiduciary Funds ..................................... 51Notes to the Basic Financial Statements ......................................................................... 53Required Supplementary Information:Schedule of Funding Progress – Other Postemployment Benefits Plan .......................... 83Other Supplementary Information:Combining and Individual Fund Statements and Schedules:Nonmajor Governmental Funds:Combining Balance Sheet – Nonmajor Governmental Funds ............................................ 90Combining Statement of Revenues, Expenditures, and Changes inFund Balances – Nonmajor Governmental Funds ............................................................ 92Governmental Fund Types:General Fund:Comparative Balance Sheets ......................................................................................... 97Comparative Statements of Revenues, Expenditures, andChanges in Fund Balances .......................................................................................... 98Schedule of Revenues, Expenditures, and Changes inFund Balance - Budget to Actual ................................................................................ 100Special Revenue Funds:Combining Balance Sheet ............................................................................................. 107Combining Statement of Revenues, Expenditures, andChanges in Fund Balances ......................................................................................... 108Schedule of Revenues, Expenditures, and Changes inFund Balances - Budget to Actual – Food Service ....................................................... 111Schedule of Revenues, Expenditures, and Changes inFund Balances - Budget to Actual – American Recoveryand Reinvestment Act (ARRA) Funds .......................................................................... 112Schedule of Revenues, Expenditures, and Changes inFund Balances - Budget to Actual – Contracted Programs ........................................... 114Debt Service Funds:Combining Balance Sheet ............................................................................................. 118Combining Statement of Revenues, Expenditures, andChanges in Fund Balances ......................................................................................... 119Schedule of Revenues, Expenditures, and Changes inFund Balances - Budget to Actual – Certificates of Participation .................................. 120Schedule of Revenues, Expenditures, and Changes inFund Balances - Budget to Actual – State Board of Education (SBE) Bonds ................ 121