ASSETS:

Governmental

               Activities               

Business-type

       Activities       

           Total           

Component

            Units             

Cash

$ 73,125,260

$ 1,747,672

$ 74,872,932

$ 15,499,362

Cash with Fiscal Agent

4,800,404

-

4,800,404

-

Investments

314,268,003

5,425,525

319,693,528

6,322,905

Accounts Receivable

3,969,028

31,329

4,000,357

293,427

Accrued Interest Receivable

11,875

-

11,875

6,294

Deposits Receivable

-

-

-

52,580

Due From Other Agencies

35,687,556

-

35,687,556

1,858,001

Inventories

4,800,352

-

4,800,352

29,089

Prepaid Items

143,865

-

143,865

1,755,599

Capital Credits Receivable

6,093,395

-

6,093,395

-

Net Pension Asset - SERP

Capital Assets (net of accumulated depreciation): Land

797,622

87,942,492

-

-

797,622

87,942,492

-

7,764,566

Construction in Progress

199,150,195

-

199,150,195

6,052,934

Improvements Other Than Buildings

20,926,944

11,546

20,938,490

1,207,718

Leasehold Property and Improvements

-

-

-

2,530

Buildings and Fixed Equipment

888,193,187

9,681

888,202,868

63,359,835

Furniture, Fixtures, and Equipment

33,646,429

43,027

33,689,456

3,608,248

Motor Vehicles

26,236,641

18,313

26,254,954

352,055

Audio Visual Materials

7,917

-

7,917

102,374

Computer Software

                            8,435,728  

                 12,758  

             8,448,486  

                   186,153  

Total Assets

                     1,708,236,893  

            7,299,851  

      1,715,536,744  

            108,453,670  

DEFERRED OUTFLOWS OF RESOURCES

Deferred Amount - Bond Refunding

3,760,615

-

3,760,615

-

Deferred Amount - OPEB

8,254,313

117,939

8,372,252

-

Deferred Amount - Pension SERP

153,153

-

153,153

-

Deferred Amount - Pension FRS / HIS

147,125,646

2,030,718

149,156,364

651,984

Total Deferred Outflows of Resources

159,293,727

2,148,657

161,442,384

651,984

TOTAL ASSETS AND DEFERRED OUTFLOWS

$ 1,867,530,620

$ 9,448,508

$ 1,876,979,128

$ 109,105,654

Governmental

Activities

Business-type

Activities

Total

Component

Units

LIABILITIES:

Salaries and Benefits Payable

$ 6,944,744

$ -

$ 6,944,744

$ 1,972,806

Payroll Deductions and Withholdings Payable

18,552,054

-

18,552,054

-

Accounts Payable

27,022,285

1,380

27,023,665

1,750,480

Construction Contracts Payable

5,914,111

-

5,914,111

186,979

Construction Contracts Payable-Retainage

5,099,736

-

5,099,736

-

Due to Other Agencies

50,871

-

50,871

1,013,090

Sales Tax Payable

3,370

467

3,837

-

Accrued Interest Payable

6,973,837

-

6,973,837

455,826

Advanced Revenue

1,403,934

80,913

1,484,847

7,941

Non-Current Liabilities Due Within One Year:

Notes Payable

-

-

-

1,315,161

Bonds Payable

20,320,609

-

20,320,609

792,404

Certificates of Participation Payable

21,446,637

-

21,446,637

-

Obligations Under Capital Leases

8,735,140

-

8,735,140

188,254

Estimated Insurance Claims Payable

2,574,850

-

2,574,850

-

Compensated Absences Payable

8,739,062

305,362

9,044,424

17,462

Long-Term Debt and Liabilities:

Notes Payable

-

-

-

16,860,312

Bonds Payable

68,366,516

-

68,366,516

61,983,340

Certificates of Participation Payable

428,981,923

-

428,981,923

-

Obligations Under Capital Leases

19,133,028

-

19,133,028

8,526,385

Estimated Insurance Claims Payable

4,360,150

-

4,360,150

-

Compensated Absences Payable

36,312,968

220,365

36,533,333

216,206

Other Post-employment Benefits Obligation

105,094,244

1,764,090

106,858,334

-

Net Pension Liability - FRS / HIS

469,500,065

6,173,640

475,673,705

1,295,337

Other Long-Term Liabilities

-

-

-

803,103

TOTAL LIABILITIES

1,265,530,134

8,546,217

1,274,076,351

97,385,086

DEFERRED INFLOWS OF RESOURCES

Deferred Amount - OPEB

14,593,789

241,540

14,835,329

-

Deferred Amount - Pension SERP

2,631,828

-

2,631,828

-

Deferred Amount - Pension FRS / HIS

19,449,349

620,240

20,069,589

29,666

Total Deferred Inflows of Resources

36,674,966

861,780

37,536,746

29,666

TOTAL LIABILITIES AND DEFERRED INFLOWS

1,302,205,100

9,407,997

1,311,613,097

97,414,752

NET POSITION:

Net Investment in Capital Assets

766,506,842

95,325

766,602,167

(6,390,832)

Restricted for:

State Categorical Programs

6,966,132

-

6,966,132

-

Debt Service

7,189,545

-

7,189,545

3,975,022

Capital Projects

120,753,218

-

120,753,218

744,612

Special Revenue-Food Service

12,474,587

-

12,474,587

-

Other Purposes

-

-

-

6,406,333

Unrestricted

(348,564,804)

(54,814)

(348,619,618)

6,955,767

Total Net Position

565,325,520

40,511

565,366,031

11,690,902

TOTAL LIABILITIES, DEFERRED INFLOWS, AND NET POSITION

$ 1,867,530,620

$ 9,448,508

$ 1,876,979,128

$ 109,105,654

Program Revenues

Operating

Capital

Charges for

Grants and

Grants and

Functions/Programs:

        Expenses        

         Services          

   Contributions    

   Contributions    

Primary Government

Governmental Activities:

Instruction

$ 487,459,888

$ 424,552

$ -

$ -

Student Support Services

42,179,541

-

-

-

Instructional Media Services

2,633,235

-

-

-

Instruction and Curriculum Development Services

25,725,149

-

-

-

Instructional Staff Training Services

12,206,153

-

-

-

Instruction-Related Technology

9,191,265

-

-

-

Board

719,888

-

-

-

General Administration

4,725,740

-

-

-

School Administration

50,334,400

-

-

-

Facilities Acquisition and Construction

50,967,100

-

-

50,046,791

Fiscal Services

3,543,034

-

-

-

Food Services

37,792,149

4,106,809

37,759,965

-

Central Services

20,142,242

-

-

-

Student Transportation Services

32,432,664

172,328

17,552,342

-

Operation of Plant

52,400,185

-

-

-

Maintenance of Plant

13,400,570

-

-

-

Administrative Technology Services

11,375,970

-

-

-

Community Services

951,780

-

Interest on Long-term Liabilities

             36,593,349  

                               -  

                            -  

            3,044,267  

Total Governmental Activities

           894,774,302  

                4,703,689  

          55,312,307  

          53,091,058  

Business-Type Activities:

ASEP Program

7,471,517

7,473,431

-

-

Vending Program

                  512,126  

                   514,993  

                            -  

                            -

Total Business-Type Activities

               7,983,643  

                7,988,424  

                            -  

                            -  

Total Primary Government

 $       902,757,945  

 $          12,692,113  

 $       55,312,307  

 $       53,091,058  

Component Units:

Educational Foundation/Charter Schools

 $         64,186,775  

 $            1,854,468  

 $         4,007,347  

 $         3,477,691  

Governmental

Business-type

Component

        Activities         

       Activities        

              Total               

           Units           

$ (487,035,336)

$ -

$ (487,035,336)

$ -

(42,179,541)

-

(42,179,541)

-

(2,633,235)

-

(2,633,235)

-

(25,725,149)

-

(25,725,149)

-

(12,206,153)

-

(12,206,153)

-

(9,191,265)

-

(9,191,265)

-

(719,888)

-

(719,888)

-

(4,725,740)

-

(4,725,740)

-

(50,334,400)

-

(50,334,400)

-

(920,309)

-

(920,309)

-

(3,543,034)

-

(3,543,034)

-

4,074,625

-

4,074,625

-

(20,142,242)

-

(20,142,242)

-

(14,707,994)

-

(14,707,994)

-

(52,400,185)

-

(52,400,185)

-

(13,400,570)

-

(13,400,570)

-

(11,375,970)

-

(11,375,970)

-

(951,780)

-

(951,780)

-

            (33,549,082)

                            -  

                (33,549,082)

                            -  

          (781,667,248)

                            -  

             (781,667,248)

                            -  

-

1,914

1,914

-

                               -  

                    2,867  

                          2,867  

                            -  

                               -  

                    4,781  

                          4,781  

                            -  

(781,667,248)

4,781

(781,662,467)

-

-

-

-

(54,847,269)

149,612,844

-

149,612,844

-

50,742,874

-

50,742,874

-

36,736,646

-

36,736,646

-

506,138,938

-

506,138,938

53,905,292

364,759

2,831

367,590

683,023

             30,930,131  

                    1,755  

                 30,931,886  

            3,913,801  

774,526,192

4,586

774,530,778

58,502,116

                               -  

                            -  

                                   -  

            1,430,320  

           774,526,192  

                    4,586  

               774,530,778  

          59,932,436  

(7,141,056)

9,367

(7,131,689)

5,085,167

           572,466,576  

                  31,144  

               572,497,720  

            6,503,312  

                               -  

                            -  

                                   -  

                102,423  

 $        565,325,520  

 $              40,511  

 $           565,366,031  

 $       11,690,902  

ASSETS:

Cash

$ 15,244,907

$ 1,736,636

$ 25,456,773

$ -

$ -

$ 18,638,513

$ 61,076,829

Cash with Fiscal Agent

-

4,405,139

395,265

-

-

4,800,404

Investments

90,525,744

7,807,882

131,513,824

-

-

23,708,519

253,555,969

Accounts Receivable

2,621,067

171

392

2,000

-

5,275

2,628,905

Accrued Interest Receivable

-

-

11,875

-

-

-

11,875

Due from Other Funds

13,557,889

-

1,633,443

-

-

-

15,191,332

Due from Internal Funds

311,360

-

-

-

-

-

311,360

Due from Other Agencies

2,072,616

-

15,399,668

6,792,642

6,818,735

4,603,895

35,687,556

Inventories

3,915,807

-

-

-

-

884,545

4,800,352

Prepaid Items

            143,865                          -  

                        -  

                      -  

                        -  

                      -  

            143,865  

TOTAL ASSETS

$ 128,393,255 $ 13,949,828

$ 174,411,240

$ 6,794,642

$ 6,818,735

$ 47,840,747

$ 378,208,447

LIABILITIES AND FUND BALANCES:

Liabilities:

Salaries and Benefits Payable

$ 6,670,227

$ -

$ -

$ 3,738

$ -

$ -

$ 6,673,965

Payroll Deductions and Withholdings Payable

18,551,433

-

-

-

-

621

18,552,054

Accounts Payable

4,414,334

16,200

5,518,714

536,842

66,609

568,379

11,121,078

Construction Contracts Payable

-

-

5,183,593

-

-

730,518

5,914,111

Construction Contracts Payable-Retainage

-

-

5,035,579

-

-

64,157

5,099,736

Due to Other Funds

575,021

-

1,621,378

6,251,963

6,730,904

-

15,179,266

Due to Other Agencies

27,550

-

-

2,099

21,222

-

50,871

Sales Tax Payable

3,370

-

-

-

-

-

3,370

General Fund

3,915,807

- - - - -

3,915,807

Special Revenue-Food Service

-

- - - - 884,545

884,545

Prepaid Items:

General Fund

143,865

-

-

-

- -

143,865

Restricted:

Categorical Programs

6,966,132

-

-

- - -

6,966,132

Special Revenue-Food Service

-

-

-

- - 11,590,042

11,590,042

Debt Service

-

13,933,628

-

- - 229,754

14,163,382

Capital Projects

-

-

157,051,976

- - 32,652,404

189,704,380

School and Local Programs

34,655,992 -

- - - - 34,655,992

Next Year Budget

19,504,897 -

- - - - 19,504,897

Unassigned Fund Balance

       32,921,820                          -  

                        -                        -                          -                        -         32,921,820  

Total Fund Balances

       98,108,513         13,933,628  

     157,051,976                        -                          -       45,356,745       314,450,862  

TOTAL LIABILITIES AND FUND BALANCES

$ 128,393,255 $ 13,949,828

$ 174,411,240 $ 6,794,642 $ 6,818,735 $ 47,840,747 $ 378,208,447

Deferred Amounts on Bond Refundings

3,760,615

Deferred Amounts for Pension - SERP

153,153

Deferred Amounts for Pension - OPEB

8,225,030

Deferred Amounts for Pension - FRS / HIS

                            146,257,083  

158,395,881

Bonds Payable

(88,687,125)

Certificates of Participation Payable

(450,428,560)

Obligations Under Capital Leases

(27,868,168)

Compensated Absences Payable

(44,713,128)

Other Post-employment Benefits Obligation

(104,699,713)

Net Pension Liability FRS / HIS

                          (468,081,241)

(1,184,477,935)

Deferred inflows of resources are reported as a result of : Deferred Amounts for Pension - SERP

(2,631,828)

Deferred Amounts for Pension - OPEB

(14,541,291)

Deferred Amounts for Pension - FRS / HIS

                            (18,200,601)

(35,373,720)

Federal Direct $ 612,290

$ 853,475

$ -

$ 9,671,866

$ -

$ -

$ 11,137,631

Federal Through State 2,881,890

-

-

42,282,044

18,370,644

37,360,456

100,895,034

Florida Education Finance Program 355,870,905

-

-

-

-

355,870,905

Public Education Capital Outlay -

-

-

-

-

3,540,200

3,540,200

Food Services -

-

-

-

-

399,509

399,509

SBE/COBI Bond Interest -

-

-

-

-

60

60

CO & DS Withheld for State Education Bonds 44,917

-

-

-

-

884,317

929,234

CO & DS Interest -

-

-

-

-

49,716

49,716

CO & DS Distributed -

-

-

-

-

2,065,257

2,065,257

Racing Commission Funds -

-

-

-

-

223,250

223,250

State Grants and Other 90,732,841

-

2,192,075

-

-

-

92,924,916

ocal Sources:

Property Taxes 149,612,844 - - - - 50,742,874 200,355,718

Local Sales Taxes

-

-

36,736,646

- - - 36,736,646

Impact Fees

-

-

46,506,591

- - - 46,506,591

Food Services

-

-

-

- - 3,359,782 3,359,782

Investment Earnings

9,058

(91,205)

431,321

- - 15,585 364,759

Local Grants and Other

          24,833,624  

                           -  

             4,521,023

                           -                             -             1,836,653              31,191,300  

Instruction

380,778,653

- -

27,305,852

7,652,865

-

415,737,370

Student Support Services

33,988,775

- -

4,523,742

421,255

-

38,933,772

Instructional Media Services

2,322,416

- -

18,938

34,237

-

2,375,591

Inst. and Curriculum Development Services

15,723,718

- -

6,679,889

524,968

-

22,928,575

Instructional Staff Training Services

4,276,338

- -

7,074,051

130,536

-

11,480,925

Instruction-Related Technology

7,125,832

- -

1,144,505

65,294

-

8,335,631

Board

595,204

- -

20,153

-

615,357

General Administration

1,546,136

- -

2,255,077

693,537

-

4,494,750

        General         

    Debt Service         

Capital Projects    

 Special Revenue  

 Special Revenue

Primary

Other

Federal Education Nonmajor

Total

Operating

Other

Other

Federal Programs

Stabilization Governmental

Governmental

           Fund                      Funds                     Funds                      Fund                       Fund                      Funds                     Funds          

Expenditures (continued):

School Administration 43,883,294

-

-

219,819

71,981

-

44,175,094

Facilities Acquisition and Construction 22,503,579

-

3,791,558

-

16,374

1,832,674

28,144,185

Fiscal Services 3,064,459

-

-

114,342

21,335

-

3,200,136

Food Services 3,263

-

-

60,549

202,790

35,853,915

36,120,517

Central Services 7,706,643

-

-

376,355

4,437,730

-

12,520,728

Student Transportation Services 29,459,468

-

-

83,831

418,623

-

29,961,922

Operation of Plant 47,852,713

-

-

164,655

1,664,600

-

49,681,968

Maintenance of Plant 12,038,629

-

-

83,228

-

-

12,121,857

Administrative Technology Services 9,982,651

-

-

139,866

332,076

-

10,454,593

Community Services 329,060

-

-

-

586,107

-

915,167

Facilities Acquisition and Construction 280

-

124,064,963

4,065

35,635

16,389,969

140,494,912

Other Capital Outlay 556,676

-

-

1,705,146

1,040,548

189,611

3,491,981

Principal -

44,839,798

-

-

-

2,800,000

47,639,798

Interest -

38,157,607

-

-

-

360,313

38,517,920

Fiscal Charges                             -              1,068,836                              -                             -                             -               146,348                1,215,184  

Total Expenditures          623,737,787             84,066,241          127,856,521  

51,953,910

18,370,644

57,572,830

963,557,933

Excess (Deficiency) of Revenues Over Expenditures                860,582           (83,303,971)           (37,468,865)

-

-

42,904,829

(77,007,425)

Other Financing Sources (Uses):

Proceeds of Certificates of Partiipation Issued

-

138,875,000

-

- - -

138,875,000

Premiums on Certificates of Participation Issued

-

22,955,231

-

- - -

22,955,231

Proceeds of Special Act Bonds

-

-

-

- - 3,400,000

3,400,000

Premium on Special Act Bonds

-

-

-

- - 640,263

640,263

Capital Leases

-

-

8,790,312

- - -

8,790,312

Payments to Refunded Bond Escrow Agent

-

(143,634,664)

-

- - -

(143,634,664)

Proceeds from the Sale of Capital Assets

189,652

278,330

- - -

467,982

Transfers In

21,183,809

65,839,426

15,232,186

- - 3,362,395

105,617,816

Transfers Out

           (3,344,499)

              (604,246)

         (60,308,260)

                           -                             -         (44,031,389)          (108,288,394)

Total Other Financing Sources (Uses)

          18,028,962  

          83,430,747  

         (36,007,432)

- -

(36,628,731)

28,823,546

Net Change in Fund Balances

18,889,544

126,776

(73,476,297)

- -

6,276,098

(48,183,879)

Fund Balances, July 1, 2020

          79,218,969            13,806,852          230,528,273  

39,080,647

362,634,741

Fund Balances, June 30, 2021

 $       98,108,513   $       13,933,628   $     157,051,976 $

- $ -

$ 45,356,745

$ 314,450,862

statement of activities, the cost of those assets is allocated over their estimated useful lives

as depreciation expense. This is the amount by which capital outlays exceeded depreciation

in the current period.

Expenditures for capital assets

$ 143,986,893

Less current year depreciation

(61,374,397)

82,612,496

Principal payments

47,639,798

Bonds Issued

(4,040,263)

Certificates of Participation Refunded

(161,830,231)

Payments to Refunded Escrow Agent

143,634,664

Capital Leases Issued

(8,790,312)

Net decrease in deferred charges

(506,783)

Net decrease in premiums and discounts

4,688,179

20,795,052

Capital credits to be received in future years are accrued in the government-wide statements,

but the credits do not provide current financial resources and are not recognized in the governmental funds. This is the net amount of capital credits earned in excess of the

370,863

amount paid in the current period.

In the statement of activities, the cost of compensated absences is measured by the amounts earned during the year, while in the governmental funds expenditures are not recognized based on the amounts actually paid for compensated absences. This is the net amount

of compensated absences earned in excess of the amount paid in the current period.

(6,438,557)

Interest on long-term debt is recognized as an expenditure in the governmental funds when due, but is recognized as interest accrues in the statement of activities.

(1,041,641)

such as insurance, to individual funds. The change in net position of internal service funds

is reported with governmental activities.

(3,732,863)

Change in Net Position - Governmental Activities (pages 24 & 25).

$ (7,141,056)

Intergovernmental:

Federal Sources:

Federal Direct

$ 615,500

$ 644,663

$ 612,290

$ (32,373)

Federal Through State State Sources:

Florida Education Finance Program

2,600,000

367,000,729

2,679,470

364,867,013

2,881,890

355,870,905

202,420

(8,996,108)

State Grants and Other

Local Sources:

89,725,975

90,497,504

90,777,758

280,254

Property Taxes

148,096,198

148,431,864

149,612,844

1,180,980

Investment Earnings

1,882,483

1,882,483

9,058

(1,873,425)

Local Grants and Other

11,749,352

13,654,498

24,833,624

11,179,126

Total Revenues

621,670,237

622,657,495

624,598,369

1,940,874

Expenditures:

Current-Education: Instruction

Salaries

$ 232,154,292

$ 232,376,724

$ 230,787,849

$ 1,588,875

Employee Benefits

81,444,575

81,140,465

80,114,863

1,025,602

Purchased Services

65,912,735

66,103,534

55,404,655

10,698,879

Materials and Supplies

14,800,106

23,921,402

9,955,372

13,966,030

Capital Outlay

141,790

1,058,559

197,055

861,504

Other Expenditures Student Support Services

Salaries

4,848,191

22,277,088

5,100,333

22,602,646

4,318,859

21,611,288

781,474

991,358

Employee Benefits

8,435,509

8,643,206

8,034,512

608,694

Purchased Services

3,829,887

4,855,479

3,737,216

1,118,263

Materials and Supplies

308,716

553,265

349,307

203,958

Capital Outlay

30,800

73,249

21,340

51,909

Other Expenditures Instructional Media Services

Salaries

1,000

952,791

440,444

974,247

235,112

967,820

205,332

6,427

Employee Benefits

541,332

542,961

496,467

46,494

Purchased Services

402,200

957,207

421,411

535,796

Materials and Supplies

351,051

280,656

248,605

32,051

Capital Outlay

367,307

609,553

187,375

422,178

Other Expenditures

80

738

738

-

Instruction and Curriculum Development Services

Salaries

12,682,489

12,860,003

11,518,512

1,341,491

Employee Benefits

4,346,686

4,262,570

3,912,979

349,591

Purchased Services

331,237

473,413

222,903

250,510

Materials and Supplies

385,430

224,414

21,002

203,412

Capital Outlay

5,120

10,227

8,196

2,031

Other Expenditures

43,200

67,140

40,126

27,014

(continued)

Salaries

2,442,678

3,005,502

2,227,811

777,691

Employee Benefits

648,688

744,570

591,220

153,350

Purchased Services

700,239

2,022,200

1,184,592

837,608

Materials and Supplies

556,427

120,807

32,288

88,519

Capital Outlay

5,000

171,105

84,386

86,719

Other Expenditures

137,353

394,273

156,041

238,232

Instruction-Related Technology Salaries

5,725,721

5,726,127

5,202,163

523,964

Employee Benefits

2,063,836

2,063,900

1,884,061

179,839

Purchased Services

19,370

42,800

38,190

4,610

Other Expenditures Board

Salaries

-

240,455

1,500

260,455

1,418

256,239

82

4,216

Employee Benefits

406,298

406,298

160,850

245,448

Purchased Services

136,902

164,890

97,594

67,296

Materials and Supplies

2,985

2,392

881

1,511

Capital Outlay

435

340

55

285

Other Expenditures

53,248

80,734

79,585

1,149

General Administration

Salaries

689,934

689,968

682,678

7,290

Employee Benefits

268,918

293,884

290,240

3,644

Purchased Services

208,900

267,483

151,005

116,478

Materials and Supplies

7,205

7,374

2,255

5,119

Capital Outlay

1,780

1,580

218

1,362

Other Expenditures

490,990

453,024

419,740

33,284

School Administration

Salaries

29,540,990

29,685,381

29,615,179

70,202

Employee Benefits

11,551,008

12,104,133

12,099,976

4,157

Purchased Services

1,092,461

1,131,834

1,104,279

27,555

Materials and Supplies

489,414

445,248

366,254

78,994

Capital Outlay

92,913

188,010

147,377

40,633

Other Expenditures

598,642

608,635

550,229

58,406

Facilities Services Salaries

1,279,132

1,349,632

1,349,566

66

Employee Benefits

437,830

467,830

465,736

2,094

Purchased Services

3,124,927

20,732,304

20,680,030

52,274

Materials and Supplies

10,750

10,750

6,484

4,266

Capital Outlay

179,400

179,200

-

179,200

Other Expenditures

6,000

5,500

1,763

3,737

Fiscal Services Salaries

2,067,783

2,069,564

2,067,620

1,944

(continued)

Employee Benefits

741,697

767,129

764,176

2,953

Purchased Services

182,925

191,861

144,233

47,628

Materials and Supplies

16,950

17,735

7,249

10,486

Capital Outlay

1,830

3,370

1,909

1,461

Other Expenditures

Food Services

82,950

82,690

79,272

3,418

Materials and Supplies

-

10,077

3,263

6,814

Central Services

Salaries

4,887,942

4,906,363

4,763,970

142,393

Employee Benefits

1,713,418

1,764,737

1,764,517

220

Purchased Services

1,208,894

1,313,802

726,969

586,833

Materials and Supplies

73,695

125,952

91,702

34,250

Capital Outlay

19,573

25,055

5,805

19,250

Other Expenditures

395,738

484,220

353,680

130,540

Student Transportation Services Salaries

17,177,536

17,178,344

16,423,224

755,120

Employee Benefits

9,414,071

8,959,330

8,492,573

466,757

Purchased Services

1,350,412

1,204,322

878,347

325,975

Energy Services

4,110,000

6,511,375

2,361,726

4,149,649

Materials and Supplies

1,451,365

1,421,986

1,230,339

191,647

Capital Outlay

1,700

1,700

490

1,210

Other Expenditures

18,000

78,000

72,769

5,231

Operation of Plant Salaries

18,151,765

18,149,265

17,770,121

379,144

Employee Benefits

8,568,360

8,568,729

8,289,841

278,888

Purchased Services

9,989,201

10,048,792

9,613,323

435,469

Energy Services

11,138,000

11,138,000

11,116,803

21,197

Materials and Supplies

1,028,577

1,248,603

966,503

282,100

Capital Outlay

32,365

85,660

67,150

18,510

Other Expenditures

2,925

29,164

28,972

192

Maintenance of Plant Salaries

6,226,622

6,226,622

5,997,929

228,693

Employee Benefits

2,274,666

2,274,666

2,224,010

50,656

Purchased Services

3,478,695

3,489,932

3,471,960

17,972

Materials and Supplies

369,475

420,744

342,540

78,204

Capital Outlay

14,783

14,024

1,251

12,773

Other Expenditures

2,325

2,325

939

1,386

Administrative Technology Services Salaries

6,685,168

6,685,168

6,105,449

579,719

Employee Benefits

2,326,839

2,326,839

2,142,189

184,650

Purchased Services

2,171,530

2,452,617

1,498,044

954,573

Materials and Supplies

24,035

33,294

21,840

11,454

(continued)

Capital Outlay

15,125

14,953

8,169

6,784

Other Expenditures

26,375

259,275

206,960

52,315

Community Services Salaries

79,061

79,061

57,749

21,312

Employee Benefits

46,585

46,585

27,700

18,885

Purchased Services

239,751

259,931

126,260

133,671

Materials and Supplies

22,274

51,606

17,843

33,763

Capital Outlay

23,538

68,223

11,161

57,062

Other Expenditures

Capital Outlay:

168,542

168,542

88,347

80,195

Facilities Acquisition and Construction

-

-

280

(280)

Other Capital Outlay

-

-

556,676

(556,676)

Total Expenditures

635,827,502

673,222,330

623,737,787

49,484,543

Excess (Deficiency) of Revenues Over Expenditures

(14,157,265)

(50,564,835)

860,582

51,425,417

Other Financing Sources (Uses):

Proceeds from the Sale of Capital Assets

50,000

335,857

189,652

(146,205)

Transfers In

3,414,191

21,183,809

21,183,809

-

Transfers Out

(124,324)

(3,344,499)

(3,344,499)

-

Total Other Financing Sources (Uses)

3,339,867

18,175,167

18,028,962

(146,205)

Net Change in Fund Balance

(10,817,398)

(32,389,668)

18,889,544

51,279,212

Fund Balance, Beginning

79,218,969

79,218,969

79,218,969

-

Fund Balance, Ending

$ 68,401,571

$ 46,829,301

$ 98,108,513

$ 51,279,212

Original

Final

Actual Amounts

(Negative)

Revenues:

Federal Sources:

Federal Direct

$ 8,105,066

$ 10,201,519

$ 9,671,866

$ (529,653)

Federal Through State

40,527,803

52,976,769

42,282,044

(10,694,725)

Total Revenues

48,632,869

63,178,288

51,953,910

(11,224,378)

Expenditures:

Current-Education:

Instruction

Salaries

14,559,814

17,009,351

14,115,123

2,894,228

Employee Benefits

6,861,247

8,007,297

6,416,846

1,590,451

Purchased Services

2,913,333

3,696,045

3,156,127

539,918

Materials and Supplies

906,326

2,509,767

1,599,310

910,457

Capital Outlay

504,795

2,441,380

467,967

1,973,413

Other Expenditures

1,079,110

2,085,299

1,550,479

534,820

Student Support Services

Salaries

2,824,426

3,120,135

2,919,131

201,004

Employee Benefits

1,086,818

1,159,377

1,101,519

57,858

Purchased Services

242,347

246,883

179,277

67,606

Materials and Supplies

264,785

433,457

306,640

126,817

Capital Outlay

8,900

113,806

14,567

99,239

Other Expenditures

4,925

4,658

2,608

2,050

Instructional Media Services

Salaries

6,567

15,682

13,462

2,220

Employee Benefits

3,001

6,133

5,476

657

Instruction and Curriculum Development Services

Salaries

4,029,166

5,285,372

4,643,340

642,032

Employee Benefits

1,236,998

1,595,712

1,414,204

181,508

Purchased Services

397,071

655,249

501,431

153,818

Materials and Supplies

150,964

156,297

100,216

56,081

Capital Outlay

55,399

58,701

8,875

49,826

Other Expenditures

38,186

15,860

11,823

4,037

Instructional Staff Training Services

Salaries

4,305,006

5,624,885

4,409,722

1,215,163

Employee Benefits

1,203,379

1,444,141

1,236,660

207,481

Purchased Services

1,109,286

1,381,811

961,507

420,304

Materials and Supplies

117,502

254,723

175,130

79,593

Capital Outlay

-

3,671

3,671

-

Other Expenditures

211,300

375,944

287,361

88,583

Instruction-Related Technology

Salaries

812,992

776,385

726,990

49,395

Employee Benefits

267,353

253,975

237,813

16,162

(continued)

Budgeted Amounts

Variance with

Final Budget -

Positive

Original

Final

Actual Amounts

(Negative)

Expenditures (continued):

Purchased Services

104,758

241,480

179,652

61,828

Materials and Supplies

50

50

50

-

General Administration

Other Expenditures

2,187,586

2,655,972

2,255,077

400,895

School Administration

Salaries

147,640

165,250

165,250

-

Employee Benefits

49,337

52,378

51,397

981

Purchased Services

-

3,172

3,172

-

Capital Outlay

-

63,466

-

63,466

Facilities Services

Other Capital Outlay

600

4,065

-

4,065

Fiscal Services

Salaries

85,992

87,129

83,513

3,616

Employee Benefits

32,145

32,079

29,214

2,865

Purchsed Services

100

-

-

-

Materials and Supplies

1,100

1,615

1,615

-

Capital Outlay

748

-

-

-

Food Services

Purchased Services

60,156

60,156

60,156

-

Materials and Supplies

250

393

393

-

Capital Outlay

500

2,225

-

2,225

Central Services

Salaries

130,322

190,468

162,279

28,189

Employee Benefits

34,614

44,257

38,117

6,140

Purchased Services

31,117

64,118

64,118

-

Materials and Supplies

-

69,307

69,307

-

Other Expenditures

14,400

60,657

42,534

18,123

Student Transportation Services

Salaries

76,664

76,664

34,342

42,322

Employee Benefits

25,947

25,947

11,417

14,530

Purchased Services

148,860

124,710

27,995

96,715

Materials and Supplies

-

9

9

-

Capital Outlay

270

9,496

9,496

-

Other Expenditures

1,500

572

572

-

Operation of Plant

Purchased Services

28,000

68,256

49,870

18,386

Energy Services

105,112

109,446

109,446

-

Materials and Supplies

9,200

5,339

5,339

-

Capital Outlay

500

-

-

-

Maintenance of Plant

Purchased Services

17,925

79,560

79,560

-

Materials and Supplies

-

184

184

-

(continued)

Expenditures (continued):

Capital Outlay

-

3,484

3,484

-

Administrative Technology Services

Salaries

102,749

109,399

106,059

3,340

Employee Benefits

33,731

34,989

33,807

1,182

Capital Outlay:

Facilities Acquisition and Construction

-

-

4,065

(4,065)

Other Capital Outlay

-

-

1,705,146

(1,705,146)

Total Expenditures

48,632,869

63,178,288

51,953,910

11,224,378

Excess (Deficiency) of Revenues Over Expenditures

-

-

-

-

Net Change in Fund Balance Fund Balance, Beginning

-

-

-

-

-

-

-

-

Fund Balance, Ending

$

-

$

-

$

-