BASIC FINANCIAL STATEMENTS

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BASIC FINANCIAL STATEMENTS

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'Z-1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  Reporting Entity  Basis of Presentation  Basis of Accounting  Use of Estimates  Deposits and Investments  Inventories and Prepaid Items  Capital Assets  Compensated Absences  Long-Term Debt  Pensions  Deferred Outflows/Inflows of Resources  Fund Balance Flow Assumptions  Program Revenues  State Revenue Sources  District Property Taxes  School Capital Outlay Surtax (Local Sales Tax) Federal Revenue Sources  Upcoming Pronouncements 2. ACCOUNTING CHANGE 3. BUDGETARY COMPLIANCE AND ACCOUNTABILITY 4. INVESTMENTS 5. RECEIVABLES 6. CHANGES IN CAPITAL ASSETS 7. CURRENT LIABILITIES 8. CAPITAL LEASES 9. CERTIFICATES OF PARTICIPATION 10. DEFEASED DEBT 11. BONDS PAYABLE  State School Bonds  District Revenue Bonds  District Sales Tax Revenue Bonds 12. CHANGES IN LONG-TERM LIABILITIES 13. FUND BALANCE REPORTING 14. ENCUMBRANCES 15. INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS 16. SCHEDULE OF STATE REVENUE SOURCES 17. PROPERTY TAXES 18. FLORIDA RETIREMENT SYSTEM FRS Pension Plan HIS Pension Plan FRS – Defined Contribution Pension Plan 19. EARLY RETIREMENT PROGRAM Plan Description Summary of Significant Accounting Policies Contributions and Reserves Investments Pension Asset, Pension Income, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions Actuarial Assumptions Long Term Expected Rate of Return Sensitivity of the Net Pension Liability to Changes in the Discount Rate 20. OTHER Post-Employment Benefit Obligation (OPEB) Other Postemployment Benefit Obligations Employees Covered by Benefit Terms Total OPEB Liability Actuarial Assumptions and Other Inputs Changes in the Total OPEB Liability Sensitivity of the Total OPEB Liability to Changes in the Discount Rate Sensitivity of the Total OPEB Liability to Changes in the Healthcare Cost Trend Rates OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB 21. MEMBERSHIP IN NONPROFIT CORPORATION 22. CONSTRUCTION CONTRACT AND OTHER COMMITMENTS 23. RISK MANAGEMENT PROGRAMS 24. LITIGATION 25. SUBSEQUENT EVENTS

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