The School District of Sarasota County, FL. Fund Types Governmental Balance Sheet Account

Transcription

1 The School District of Sarasota County, FL Fund Types Governmental Balance Sheet Account Memorandum Only April 30, 2016 Number General Debt Service Capital Projects Special Revenue Food Service Internal Service ASSETS Cash and Investments 11XX 120,526, (94,605.48) 84,450, , ,360, ,801, ,866, ,937, Cash with Fiscal Agent ,878, , ,834, ,781, Accounts Receivable , , , , Due from Other Funds , ,006, , ,144, , Due from Other Agencies , , , ,728, Inventory , , ,324, ,409, Prepaid Items , , , Total Assets 121,505, ,790, ,433, , ,945, ,104, ,608, ,017, LIABILITIES AND FUND BALANCES LIABILITIES Accounts Payable , , , , , , ,669, ,394, Payroll Deductions and Withholdings , , , Estimated Liability Self Insurance ,642, ,642, ,826, Compensated Absences , , , Deposits Payable , , , Due to Other Agencies ,478, ,478, ,085, Due to Other Funds , ,038, , , ,144, , Unearned Revenue , , , ,135, Total Liabilities 3,281, , ,787, , , ,724, ,755, ,102, FUND BALANCES Nonspendable 739, , ,324, ,409, Restricted 1,384, ,083, ,645, , ,868, ,047, ,607, Unassigned/Assigned 116,100, ,380, ,481, ,897, Total Fund Balances ,224, ,083, ,645, , ,453, ,380, ,852, ,914, Total Liabilities and Fund Balances 121,505, ,790, ,433, , ,945, ,104, ,608, ,017,444.55

2 General Fund The School District of Sarasota County, FL Revenue & - Budget And Actual Account Budgeted Amounts Actual Percentage of Prior YTD Difference % April 30, 2016 Number Original Current Amounts Current Budget Actual Increase/(Decrease) Increase/(Decrease) REVENUES Federal Direct , , , % 300, , % Federal Through State ,083, ,083, ,314, % 1,352, (38,106.15) -2.82% State Sources ,912, ,822, ,961, % 66,893, , % Local Sources ,739, ,346, ,050, % 279,358, ,691, % Total 396,092, ,609, ,662, % 347,905, ,756, % EXPENDITURES Current: Instruction ,904, ,075, ,932, % 199,407, ,525, % Student Support Services ,228, ,683, ,077, % 16,968, , % Instructional Media Services ,039, ,065, ,190, % 2,920, , % Instruction and Curriculum Development Services ,833, ,869, ,238, % 2,099, , % Instructional Staff Training Services ,069, , , % 705, (116,415.93) % Instruction Related Technolgy ,342, ,437, ,296, % 2,678, , % Board ,154, ,071, , % 949, (252,137.97) % General Administration ,997, ,927, ,516, % 1,454, , % School Administration ,653, ,618, ,653, % 14,454, , % Facilities Acquisition and Construction , , , % 43, (4,570.65) % Fiscal Services ,080, ,072, ,686, % 1,653, , % Food Services , , , % 32, , % Central Services ,121, ,953, ,604, % 4,896, (292,692.33) -5.98% Pupil Transportation Services ,740, ,563, ,386, % 12,975, (588,682.25) -4.54% Operation of Plant ,174, ,128, ,791, % 28,133, (342,612.80) -1.22% Maintenance of Plant ,890, ,427, ,118, % 11,923, , % Administrative Tech Services ,138, ,938, ,105, % 3,125, (20,814.95) -0.67% Community Services ,947, ,936, ,072, % 2,321, (249,412.89) % Debt Service 9200 Total 416,408, ,854, ,033, % 306,744, ,288, % Excess (Deficiency) of Over (Under) (20,316,526.00) (20,245,673.00) 59,628, % 41,161, ,467, % OTHER FINANCING SOURCES (USES) Other Financing Sources 3700 Transfers In ,345, ,345, ,332, % 15,239, (906,471.13) Transfers Out 9700 (577,910.00) (577,910.00) (577,910.00) % (550,279.00) (27,631.00) Total Other Financing Sources (Uses) 18,767, ,767, ,754, % 14,688, (934,102.13) Net Change in Fund Balances (1,549,100.00) (1,478,247.00) 73,383, ,850, ,533, Fund Balances, Prior Year ,840, ,840, ,840, % 50,883, (6,042,548.19) % Adjustment to Fund Balances Fund Balances, Current Year ,291, ,362, ,224, % 106,733, ,490, %

3 Debt Service The School District of Sarasota County, FL Revenue & - Budget And Actual Account Budgeted Amounts Actual Percentage of Prior YTD Difference % April 30, 2016 Number Original Current Amounts Current Budget Actual Increase/(Decrease) Increase/(Decrease) REVENUES Federal Direct ,934, ,934, , % 967, , Federal Through State 3200 State Sources ,655, ,655, % Local Sources 3400 (936,012.12) (205,060.54) (730,951.58) Total 3,589, ,589, , % 762, (725,734.67) EXPENDITURES Current: Instruction 5000 Student Support Services 6100 Instructional Media Services 6200 Instruction and Curriculum Development Services 6300 Instructional Staff Training Services 6400 Instruction Related Technolgy 6500 Board 7100 General Administration 7200 School Administration 7300 Facilities Acquisition and Construction 7410 Fiscal Services 7500 Food Services 7600 Central Services 7700 Pupil Transportation Services 7800 Operation of Plant 7900 Maintenance of Plant 8100 Administrative Tech Services 8200 Community Services 9100 Debt Service ,473, ,473, ,444, % 11,107, ,337, % Total 27,473, ,473, ,444, % 11,107, ,337, % Excess (Deficiency) of Over (Under) (23,884,186.00) (23,884,186.00) (12,408,510.11) 51.95% (10,345,138.30) (2,063,371.81) 19.95% OTHER FINANCING SOURCES (USES) Refunding COPS issued ,365, Payments to refunded escrow agent (68,365,000.00) Transfers In ,009, ,009, ,472, % 10,139, Transfers Out 9700 Total Other Financing Sources (Uses) 26,009, ,009, ,472, % 10,139, Net Change in Fund Balances 2,124, ,124, (936,496.93) % (205,259.07) (731,237.86) Fund Balances, Prior Year ,020, ,020, ,020, % 11,087, ,932, % Adjustment to Fund Balances Fund Balances, Current Year ,145, ,145, ,083, % 10,882, ,200, %

4 Capital Projects The School District of Sarasota County, FL Revenue & - Budget And Actual Account Budgeted Amounts Actual Percentage of Prior YTD Difference % April 30, 2016 Number Original Current Amounts Current Budget Actual Increase/(Decrease) Increase/(Decrease) REVENUES Federal Direct 3100 Federal Through State 3200 State Sources ,424, ,465, ,003, % 2,501, (497,812.90) % Local Sources ,734, ,734, ,815, % 78,704, ,110, % Total 96,158, ,199, ,819, % 81,206, ,613, % EXPENDITURES Current: Instruction 5000 Student Support Services 6100 Instructional Media Services 6200 Instruction and Curriculum Development Services 6300 Instructional Staff Training Services 6400 Instruction Related Technology 6500 Board 7100 General Administration 7200 School Administration 7300 Facilities Acquisition and Construction ,988, ,790, ,540, % 43,072, , % Fiscal Services 7500 Food Services 7600 Central Services 7700 Pupil Transportation Services 7800 Operation of Plant 7900 Maintenance of Plant 8100 Administrative Tech Services 8200 Community Services 9100 Debt Service 9200 Total 104,988, ,790, ,540, % 43,072, , % Excess (Deficiency) of Over (Under) (8,829,611.00) (8,591,002.00) 44,279, % 38,134, ,144, % OTHER FINANCING SOURCES (USES) Proceeds from Capital Lease , , Transfers In 3600 Transfers Out 9700 (52,159,006.00) (52,169,301.00) (32,617,756.36) 62.52% (25,379,126.66) (7,238,629.70) Total Other Financing Sources (Uses) (52,159,006.00) (52,169,301.00) (32,572,823.72) 62.44% (25,379,126.66) (7,193,697.06) 28.34% Net Change in Fund Balances (60,988,617.00) (60,760,303.00) 11,706, % 12,755, (1,049,025.59) Fund Balances, Prior Year ,939, ,939, ,939, % 90,985, (19,046,252.50) % Adjustment to Fund Balances Fund Balances, Current Year ,951, ,179, ,645, % 103,741, (20,095,278.09) %

5 Special Revenue The School District of Sarasota County, FL Revenue & - Budget And Actual Account Budgeted Amounts Actual Percentage of Prior YTD Difference % April 30, 2016 Number Original Current Amounts Current Budget Actual Increase/(Decrease) Increase/(Decrease) REVENUES Federal Direct ,244, ,725, ,077, % 829, , % Federal Through State ,136, ,201, ,571, % 16,465, , % State Sources Local Sources ,963, ,438, ,007, % 2,450, , % Total 27,344, ,365, ,656, % 19,745, , % EXPENDITURES Current: Instruction ,056, ,179, ,558, % 11,975, , % Student Support Services ,390, ,097, ,797, % 2,338, , % Instructional Media Services , , % 6, (5,376.49) % Instruction and Curriculum Development Services , , , % 434, (36,438.67) -8.39% Instructional Staff Training Services ,572, ,907, ,528, % 2,848, (319,532.17) % Instruction Related Technolgy , , , % 422, , % Board , (3,750.00) % General Administration ,044, ,296, , % 548, , % School Administration , , , % 18, (10,046.17) % Facilities Acquisition and Construction , , % , Fiscal Services , , , % 69, (48,472.36) % Food Services , , % 14, Central Services , , , % 349, (225,941.31) % Pupil Transportation Services , , , % 30, , % Operation of Plant , , % , Maintenance of Plant 8100 Administrative Tech Services 8200 Community Services , , , % 700, (25,990.89) -3.71% Debt Service 9200 Total 27,344, ,365, ,656, % 19,745, , % Excess (Deficiency) of Over (Under) (0.00) OTHER FINANCING SOURCES (USES) Transfers In 3600 Transfers Out 9700 Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Prior Year , , , , Adjustment to Fund Balances 2891 Fund Balances, Current Year , , , ,

6 Food Service The School District of Sarasota County, FL Revenue & - Budget And Actual Account Budgeted Amounts Actual Percentage of Prior YTD Difference % April 30, 2016 Number Original Current Amounts Current Budget Actual Increase/(Decrease) Increase/(Decrease) REVENUES Federal Direct 3100 Federal Through State ,893, ,893, ,108, % 8,731, , % State Sources , , , % 85, , % Local Sources ,018, ,018, ,348, % 4,539, (191,335.95) -4.21% Total 18,080, ,080, ,623, % 13,357, , % EXPENDITURES Current: Instruction 5000 Student Support Services 6100 Instructional Media Services 6200 Instruction and Curriculum Development Services 6300 Instructional Staff Training Services 6400 Instruction Related Technolgy 6500 Board 7100 General Administration 7200 School Administration 7300 Facilities Acquisition and Construction 7410 Fiscal Services 7500 Food Services ,198, ,198, ,564, % 12,838, , % Central Services 7700 Pupil Transportation Services 7800 Operation of Plant 7900 Maintenance of Plant 8100 Administrative Tech Services 8200 Community Services 9100 Debt Service 9200 Total 18,198, ,198, ,564, % 12,838, , % Excess (Deficiency) of Over (Under) (118,343.00) (118,343.00) 58, % 518, (459,972.13) % OTHER FINANCING SOURCES (USES) Transfers In 3600 Transfers Out 9700 Total Other Financing Sources (Uses) Net Change in Fund Balances (118,343.00) (118,343.00) 58, % 518, (459,972.13) % Fund Balances, Prior Year ,394, ,394, ,394, % 5,130, , % Adjustment to Fund Balances 2891 Fund Balances, Current Year ,276, ,276, ,453, % 5,649, (196,400.96) -3.48%

7 Internal Service Fund The School District of Sarasota County, FL Revenue & - Budget And Actual Account Budgeted Amounts Actual Percentage of Prior YTD Difference % April 30, 2016 Number Original Current Amounts Current Budget Actual Increase/(Decrease) Increase/(Decrease) REVENUES Federal Direct 3100 Federal Through State 3200 State Sources 3300 Local Sources ,436, ,436, ,420, % 4,070, ,349, % Total 28,436, ,436, ,420, % 4,070, ,349, % EXPENDITURES Current: Instruction 5000 Student Support Services 6100 Instructional Media Services 6200 Instruction and Curriculum Development Services 6300 Instructional Staff Training Services 6400 Instruction Related Technolgy 6500 Board 7100 General Administration 7200 School Administration 7300 Facilities Acquisition and Construction 7410 Fiscal Services 7500 Food Services 7600 Central Services ,483, ,483, ,824, % 4,392, ,432, % Pupil Transportation Services 7800 Operation of Plant 7900 Maintenance of Plant 8100 Administrative Tech Services 8200 Community Services 9100 Debt Service 9200 Total 30,483, ,483, ,824, % 4,392, ,432, % Excess (Deficiency) of Over (Under) (2,046,982.00) (2,046,982.00) 9,596, % (321,724.10) 9,917, % OTHER FINANCING SOURCES (USES) Transfers In ,382, ,382, ,390, % 550, ,840, Transfers Out 9700 Total Other Financing Sources (Uses) 7,382, ,382, ,390, % 550, ,840, Change in Net Position 5,335, ,335, ,986, % 228, ,758, % Net Position, Prior Year ,393, ,393, ,393, % 13,614, , % Adjustment to Net Position 2891 Net Position, Current Year ,728, ,728, ,380, % 13,843, ,537, %

8 General Fund April, 2016 April, 2015 Collected $367,662, % Collected $347,905, % Uncollected $25,947, % Uncollected $29,491, % Estimated Revenue $393,609, % Estimated Revenue $377,397, % Expended $308,033, % Expended $306,744, % Unexpended $105,821, % Unexpended $94,913, % Appropriations $413,854, % Appropriations $401,658, %

9 General Fund Budgeted Fund Balance 48,000,000 47,000,000 46,000,000 45,000,000 44,000,000 43,000,000 42,000,000 41,000,000 43,362,466 46,801,943 April, 2016 April, 2015

10 Special Revenue Fund April, 2016 April, 2015 Collected $20,656, % Collected $19,745, % Uncollected $7,708, % Uncollected $8,921, % Estimated Revenue $28,365, % Estimated Revenue $28,667, % Expended $20,656, % Expended $19,745, % Unexpended $7,708, % Unexpended $8,921, % Appropriations $28,365, % Appropriations $28,667, %

11 Food Service Fund April, 2016 April, 2015 Collected $13,623, % Collected $13,357, % Uncollected $4,457, % Uncollected $5,113, % Estimated Revenue $18,080, % Estimated Revenue $18,470, % Expended $13,564, % Expended $12,838, % Unexpended $4,634, % Unexpended $5,591, % Appropriations $18,198, % Appropriations $18,429, %

12 Food Service Fund Budgeted Fund Balance 5,300,000 5,280,000 5,260,000 5,240,000 5,220,000 5,200,000 5,180,000 5,160,000 5,140,000 5,120,000 5,100,000 5,276,193 5,172,050 April, 2016 April, 2015

13 Internal Service Fund April, 2016 April, 2015 Collected $23,420, % Collected $4,070, % Uncollected $5,016, % Uncollected $1,102, % Estimated Revenue $28,436, % Estimated Revenue $5,172, % Expended $13,824, % Expended $4,392, % Unexpended $16,659, % Unexpended $2,907, % Appropriations $30,483, % Appropriations $7,299, %

14 Internal Service Fund Budgeted Fund Balance 25,000,000 20,000,000 19,728,805 15,000,000 10,000,000 12,037,612 5,000,000 0 April, 2016 April, 2015