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District School Board of Pasco County Combining Balance Sheet

Nonmajor Governmental Funds June 30, 2021


Special Revenue Debt Service


Food and Nutrition Services

Fund

Total Nonmajor

Special Revenue

Funds

State Board of Education Bonds

Fund

District Revenue Bonds

Fund

Total Nonmajor Debt Service

Funds

Assets:

Cash


$ 8,212,911


$ 8,212,911


$ -


$ 129,756


129,756

Investments

-

-

99,998

-

99,998

Accounts Receivable

5,275

5,275

-

-

-

Due from Other Agencies

4,587,775

4,587,775

-

-

-

Inventories

884,545

884,545

-

-

-

Total Assets

$ 13,690,506

$ 13,690,506

$ 99,998

$ 129,756

$ 229,754


Liabilities and Fund Balances:

Liabilities:

Accounts Payable

$ 94,971

$ 94,971

$ - $ - -

Accrued Salaries and Benefits

621

621

- - -

Construction Contracts Payable

-

-

- - -

Construction Contracts Payable - Retainage

-

-

- - -

Advanced Revenue

1,120,327

1,120,327

- - -

Total Liabilities

1,215,919

1,215,919

- - -


Fund Balances:

Nonspendable: Inventory


884,545


884,545


-


-


-

Restricted:

Special Revenue-Food Service


11,590,042


11,590,042


-


-


-

Debt Service

-

-

99,998

129,756

229,754

Capital Projects

-

-

-

-

-

Total Fund Balance

12,474,587

12,474,587

99,998

129,756

229,754

Total Liabilities and Fund Balances

$ 13,690,506

$ 13,690,506

$ 99,998

$ 129,756

$ 229,754



image

image

Capital Projects

District Revenue Bonds

Fund

Capital Outlay and Debt Service

Fund

Local Optional Millage Levy

Fund

Total Nonmajor

Capital Projects

Funds


Total Nonmajor Governmental

Funds


$ 1,775,052


$ 3,377,458


$ 5,143,336


$ 10,295,846



$ 18,638,513

-

6,358,697

17,249,824

23,608,521


23,708,519

-

-

-

-


5,275

-

-

16,120

16,120


4,603,895

-

-

-

-


884,545

$ 1,775,052

$ 9,736,155

$ 22,409,280

$ 33,920,487


$ 47,840,747

image



$ - $ -

$ 473,408

$ 473,408


$ 568,379

- -

-

-


621

- 209,738

520,780

730,518


730,518

- 17,562

46,595

64,157


64,157

- -

-

-


1,120,327

- 227,300

1,040,783

1,268,083


2,484,002


-

-

-

-


884,545

-

-

-

-


11,590,042

-

-

-

-


229,754

1,775,052

9,508,855

21,368,497

32,652,404


32,652,404

1,775,052

9,508,855

21,368,497

32,652,404


45,356,745

$ 1,775,052

$ 9,736,155

$ 22,409,280

$ 33,920,487


$ 47,840,747

image


District School Board of Pasco County

Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds

For the Fiscal Year Ended June 30, 2021


image

Schedule B

127

Special Revenue Debt Service


Food and Nutrition Services

Fund


Total Nonmajor

Special Revenue

Funds


State Board of Education Bonds

Fund

image

District Revenue Bonds

Fund

Total Nonmajor Debt Service

Funds

Revenues:

Federal Sources: Food Services


$ 37,360,456



$ 37,360,456



$ - $


- $


-

State Sources:








Public Education Capital Outlay

-

-

-

-

-

Food Services

399,509

399,509

-

-

-

SBE/COBI Bond Interest

-

-

60

-

60

CO & DS Withheld for State Education Bonds

-

-

884,317

-

884,317

CO & DS Interest

-

-

-

-

-

CO & DS Distributed

-

-

-

-

-

Racing Commission Funds

-

-

-

223,250

223,250

Local Sources:

Property Taxes

-

-

- - -

Food Services

3,359,782

3,359,782

- - -

Investment Earnings

-

-

- - -

Local Grants and Other

747,027

747,027

- - -

Total Revenues

41,866,774


41,866,774


884,377


223,250


1,107,627


Food and Nutrition Services

Fund


Total Nonmajor

Special Revenue

Funds


State Board of Education Bonds

Fund

District Revenue Bonds

Fund

Total Nonmajor Debt Service

Funds

xpenditures:

Facilities Services - - - - -

Food Services Capital Outlay:

Facilities Acquisition and Construction

35,853,915


-


35,853,915


-

- - -


- - -

Other Capital Outlay

189,611


189,611

- - -

Debt Service:

Principal


- -



670,000



2,130,000



2,800,000

Interest

- -


231,614


128,699


360,313

Fiscal Charges

- -


390


142,646


143,036

Total Expenditures

36,043,526 36,043,526


902,004


2,401,345


3,303,349


Excess (Deficiency) of Revenues Over Expenditures


5,823,248



5,823,248


(17,627)


(2,178,095)


(2,195,722)

Special Revenue Debt Service


image image image

E


image image


image image image


Schedule B

128

Other Financing Sources (Uses):

Proceeds of Bonds Issued -

-

-

163,832

163,832

Transfers In -

-

-

2,101,379

2,101,379

Transfers Out (386,249)

(386,249)

-

-

-


Total Other Financing Sources (Uses)


(386,249)



(386,249)



-



2,265,211



2,265,211


Net Change in Fund Balances


5,436,999



5,436,999



(17,627)



87,116



69,489

Fund Balances, July 1, 2020

7,037,588


7,037,588


117,625


42,640


160,265


Fund Balances, June 30, 2021


$ 12,474,587

image



$ 12,474,587

image



$ 99,998

image



$ 129,756

image



$ 229,754

image










(Continued)


District School Board of Pasco County

Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds

For the Fiscal Year Ended June 30, 2021


Capital Projects

image image

Schedule B

129

Revenues:

Federal Sources:


Food Services

$

-


$

-


$

-


$

-


$

-


$

37,360,456

State Sources:


















Public District Capital Local Total Total Education Revenue Outlay and Optional Nonmajor Nonmajor Capital Outlay Bonds Debt Service Millage Levy Capital Projects Governmental Fund Fund Fund Fund Funds Funds


Public Education Capital Outlay

3,540,200

- -

- 3,540,200

3,540,200

Food Services

-

- -

- -

399,509

SBE/COBI Bond Interest

-

- -

- -

60

CO & DS Withheld for State Education Bonds

-

- -

- -

884,317

CO & DS Interest

-

- 49,716

- 49,716

49,716

CO & DS Distributed

-

- 2,065,257

- 2,065,257

2,065,257

Racing Commission Funds

-

- -

- -

223,250

Local Sources:

Property Taxes

- - -

50,742,874

50,742,874

50,742,874

Food Services

- - -

-

-

3,359,782

Investment Earnings

- - 7,110

-

7,110

7,110

Local Grants and Other

- - -

1,098,101

1,098,101

1,845,128

Total Revenues

3,540,200


-


2,122,083


51,840,975


57,503,258


100,477,659


Public Education Capital Outlay

Fund


District Revenue Bonds

Fund


Capital Outlay and Debt Service

Fund


Local Optional Millage Levy

Fund


Total Nonmajor

Capital Projects

Funds


Total Nonmajor Governmental

Funds


-



-



-



1,832,674



1,832,674



1,832,674

-


-


-


-


-


35,853,915

495,614


-


3,411,384


12,482,971


16,389,969


16,389,969

-


-


-


-


-


189,611

-


-


-


-


-


2,800,000

-


-


-


-


-


360,313

-


-


3,312


-


3,312


146,348

495,614


-


3,414,696


14,315,645


18,225,955


57,572,830


3,044,586



-



(1,292,613)



37,525,330



39,277,303



42,904,829


-



3,876,431



-



-



3,876,431



4,040,263

-


-


-


1,261,016


1,261,016


3,362,395

(3,540,200)


(2,101,379)


-


(38,003,561)


(43,645,140)


(44,031,389)


(3,540,200)



1,775,052



-



(36,742,545)



(38,507,693)



(36,628,731)


(495,614)



1,775,052



(1,292,613)



782,785



769,610



6,276,098

495,614


-


10,801,468


20,585,712


31,882,794


39,080,647


$ -



$ 1,775,052



$ 9,508,855



$ 21,368,497



$ 32,652,404



$ 45,356,745

Capital Projects


Expenditures:

Facilities Services Food Services Capital Outlay:

Facilities Acquisition and Construction Other Capital Outlay

Debt Service:

Principal Interest

Fiscal Charges Total Expenditures


130

Excess (Deficiency) of Revenues Over Expenditures


Other Financing Sources (Uses): Proceeds of Bonds Issued Transfers In

Transfers Out

Total Other Financing Sources (Uses) Net Change in Fund Balances

Fund Balances, July 1, 2020


Schedule B

Fund Balances, June 30, 2021

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Schedules of

Revenues, Expenditures, and Changes in Fund Balances Budget and Actual


Governmental Funds

image


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