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 March 31, 2011 Number General Debt Service Capital Projects Special Revenue Food Service Internal Service ASSETS Cash and Cash Equivalents , , , , , , , ,766, Cash with Fiscal Agent ,100, ,100, ,539, Investments ,699, ,786, ,769, , ,800, ,163, ,548, ,273, Accounts Receivable , , , Due from Other Funds , , ,932, Due from Other Agencies ,195, ,195, ,986, Inventory ,333, , ,916, ,720, Prepaid Items , , , , Total Assets 126,730, ,791, ,887, ,541, ,584, ,433, ,968, ,608, LIABILITIES AND FUND BALANCES LIABILITIES Accounts Payable , , , Matured Bonds Payable , , , Matured Interest Payable , , , Estimated Liability Self Insurance ,490, ,490, ,600, Compensated Absences , , , Deposits Payable , , , Due to Other Agencies ,143, , ,168, ,749, Due to Other Funds , , , , , ,063, Deferred Revenue , ,519, ,520, ,177, Total Liabilities 2,178, , , ,541, , ,698, ,523, ,834, FUND BALANCES Reserved 7,762, ,742, ,292, , ,381, ,346, Undesignated 116,789, ,539, ,999, ,735, ,063, ,427, Total Fund Balances ,551, ,742, ,832, ,582, ,735, ,444, ,773, Total Liabilities and Fund Balances 126,730, ,791, ,887, ,541, ,584, ,433, ,968, ,608,478.56

2 General Fund The School District of Sarasota County, FL Revenue & - Budget And Actual Account Budgeted Amounts Actual Percentage of Prior YTD Differnece % March 31, 2011 Number Original Current Amounts Current Budget Actual Increase/(Decrease) Increase/(Decrease) REVENUES Federal Direct , , , % 194, , % Federal Through State ,163, ,163, ,200, % 1,202, (1,418.10) -0.12% State Sources ,054, ,454, ,849, % 49,210, (2,361,468.84) -4.80% Local Sources ,841, ,381, ,850, % 249,008, (1,158,072.41) -0.47% Total 347,382, ,322, ,116, % 299,616, (3,499,671.45) -1.17% EXPENDITURES Current: Instruction ,296, ,369, ,280, % 153,434, ,846, % Pupil Personnel Services ,007, ,815, ,569, % 14,453, , % Instructional Media Services ,137, ,384, ,492, % 3,231, , % Instruction and Curriculum Development Services ,194, ,167, ,815, % 1,657, , % Instructional Staff Training Services ,442, ,574, ,019, % 863, , % Instruction Related Technolgy ,445, ,395, ,026, % 1,058, (32,249.60) -3.05% Board ,472, ,472, , % 1,623, (867,187.99) % General Administration ,125, ,890, ,244, % 1,505, (261,043.71) % School Administration ,983, ,636, ,472, % 12,648, (175,923.44) -1.39% Facilities Acquisition and Construction Fiscal Services ,022, ,022, ,536, % 1,578, (41,489.62) -2.63% Food Services , , % 13, (13,451.93) % Central Services ,550, ,877, ,320, % 4,195, , % Pupil Transportation Services ,988, ,608, ,503, % 11,816, (312,372.35) -2.64% Operation of Plant ,403, ,406, ,944, % 25,577, (633,016.02) -2.47% Maintenance of Plant ,021, ,594, ,190, % 13,569, (378,273.19) -2.79% Administrative Tech Services ,367, ,116, ,889, % 2,033, (143,933.18) -7.08% Community Services ,078, ,740, ,185, % 717, , % Debt Service Total 377,612, ,148, ,248, % 249,976, ,271, % Excess (Deficiency) of Over (Under) (30,230,072.00) (28,826,193.00) 43,868, % 49,639, (5,771,601.92) % OTHER FINANCING SOURCES (USES) Other Financing Sources , , (83,350.27) % Transfers In ,106, ,106, ,527, % 14,045, , % Transfers Out 9700 (698,812.00) (698,812.00) (698,812.00) % (698,812.00) % Total Other Financing Sources (Uses) 20,407, ,407, ,840, % 14,140, (300,511.74) -2.13% Net Change in Fund Balances (9,822,418.00) (8,418,539.00) 57,708, ,780, (6,072,113.66) -9.52% Fund Balances, Prior Year ,907, ,907, ,843, ,030, ,812, % Adjustment to Fund Balances 2891 (4,724.00) (4,724.00) Fund Balances, Current Year ,080, ,484, ,551, % 122,811, ,740, %

3 Debt Service The School District of Sarasota County, FL Revenue & - Budget And Actual Account Budgeted Amounts Actual Percentage of Prior YTD Differnece % March 31, 2011 Number Original Current Amounts Current Budget Actual Increase/(Decrease) Increase/(Decrease) REVENUES Federal Direct 3100 Federal Through State 3200 State Sources ,297, ,297, , % 234, , Local Sources , % 24, (21,046.90) % Total 2,297, ,297, , % 259, , % EXPENDITURES Current: Instruction 5000 Pupil Personnel 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 ,463, ,463, ,195, % 4,826, ,369, % Total 24,463, ,463, ,195, % 4,826, ,369, Excess (Deficiency) of Over (Under) (22,165,366.00) (22,165,366.00) (5,857,175.75) 26.42% (4,566,743.47) (1,290,432.28) 28.26% OTHER FINANCING SOURCES (USES) Long-term Debt Proceeds & Sales of Capital Assets 3700 Transfers In ,703, ,703, ,751, % 4,290, ,461, % Transfers Out 9700 (13,926.69) Total Other Financing Sources (Uses) 24,703, ,703, ,751, % 4,276, ,461, Net Change in Fund Balances 2,537, ,537, (105,198.81) (290,405.90) 185, % Fund Balances, Prior Year ,848, ,848, ,848, ,830, , % Adjustment to Fund Balances Fund Balances, Current Year ,385, ,385, ,742, ,540, , %

4 Capital Projects The School District of Sarasota County, FL Revenue & - Budget And Actual Account Budgeted Amounts Actual Percentage of Prior YTD Difference % March 31, 2011 Number Original Current Amounts Current Budget Actual Increase/(Decrease) Increase/(Decrease) REVENUES Federal Direct 3100 Federal Through State 3200 State Sources ,062, ,062, ,514, % 2,115, ,398, % Local Sources ,091, ,102, ,274, % 76,538, (5,263,744.16) -6.88% Total 84,153, ,165, ,789, % 78,654, (3,865,069.36) -4.91% EXPENDITURES Current: Instruction 5000 Pupil Personnel 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 ,147, ,466, ,963, % 42,008, ,955, % 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 244,147, ,466, ,963, % 42,008, ,955, % Excess (Deficiency) of Over (Under) ############# ############# 25,825, % 36,645, (10,820,297.45) % OTHER FINANCING SOURCES (USES) Sale of Bonds, Loans and Fixed Assets ,527, ,514, ,096, % 113,096, % Premium on COPS ,528, ,528, % Sale of State Bonds ,745, ,745, % Premium on State Bonds , , % Proceeds from Capital Lease ,965, ,965, % 4,965, % Sale of Land , , % Transfers In ,620, ,620, % 3,620, % Transfers Out 9700 (45,809,604.00) (49,430,063.00) (23,900,017.92) 48.35% (19,284,660.06) (4,615,357.86) 23.93% Total Other Financing Sources (Uses) 73,717, ,671, ,211, % (19,284,660.06) 124,495, Net Change in Fund Balances (86,275,942.00) (94,630,398.00) 131,036, ,361, ,675, % Fund Balances, Prior Year ,767, ,767, ,795, ,427, (17,631,738.08) % Adjustment to Fund Balances , , Fund Balances, Current Year ,519, ,165, ,832, ,788, ,043, %

5 Special Revenue The School District of Sarasota County, FL Revenue & - Budget And Actual Account Budgeted Amounts Actual Percentage of Prior YTD Differnece % March 31, 2011 Number Original Current Amounts Current Budget Actual Increase/(Decrease) Increase/(Decrease) REVENUES Federal Direct ,970, ,030, ,197, % 1,080, , % Federal Through State ,872, ,316, ,134, % 29,819, (1,685,048.08) -5.65% State Sources 3300 Local Sources , ,355, , % 436, , % Total 49,484, ,703, ,976, % 31,337, (1,360,389.01) -4.34% EXPENDITURES Current: Instruction ,663, ,905, ,576, % 20,386, (809,778.98) -3.97% Pupil Personnel Services ,183, ,850, ,611, % 4,534, , % Instructional Media Services , , , % 247, (83,153.05) % Instruction and Curriculum Development Services ,664, ,177, , % 1,653, (944,820.23) % Instructional Staff Training Services ,292, ,199, ,564, % 2,499, , % Instruction Related Technolgy , , % Board General Administration , , , % 770, (183,290.22) % School Administration , , % Facilities Acquisition and Construction , , , % 5, , % Fiscal Services , , % Food Services , , % 37, (8,076.00) % Central Services , , , % 64, , % Pupil Transportation Services , , , % 179, , % Operation of Plant , , , % 406, , % Maintenance of Plant (7,900.00) 7, % Administrative Tech Services 8200 Community Services , , , % 560, , % Debt Service 9200 Total 49,484, ,703, ,976, % 31,337, (1,360,389.01) -4.34% Excess (Deficiency) of Over (Under) OTHER FINANCING SOURCES (USES) Long-term Debt Proceeds & Sales of Capital Assets 3700 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 Differnece % March 31, 2011 Number Original Current Amounts Current Budget Actual Increase/(Decrease) Increase/(Decrease) REVENUES Federal Direct 3100 Federal Through State ,206, ,206, ,394, % 6,505, (110,772.06) -1.70% State Sources , , , % 117, , % Local Sources ,810, ,810, ,992, % 5,402, (409,786.69) -7.59% Total 17,177, ,177, ,512, % 12,024, (512,563.75) -4.26% EXPENDITURES Current: Instruction 5000 Pupil Personnel 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 ,330, ,330, ,927, % 10,342, , % 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 16,330, ,330, ,927, % 10,342, , % Excess (Deficiency) of Over (Under) 846, , , % 1,682, (1,098,126.44) % OTHER FINANCING SOURCES (USES) Long-term Debt Proceeds & Sales of Capital Assets Transfers In Transfers Out 9700 (411,993.00) (411,993.00) 0.00 Total Other Financing Sources (Uses) (411,993.00) (411,993.00) Net Change in Fund Balances 434, , , ,682, (1,098,126.44) % Fund Balances, Prior Year ,998, ,998, ,998, , ,146, % Adjustment to Fund Balances 2891 Fund Balances, Current Year ,433, ,433, ,582, ,533, , %

7 Internal Service Fund The School District of Sarasota County, FL Revenue & - Budget And Actual Account Budgeted Amounts Actual Percentage of Prior YTD Differnece % March 31, 2011 Number Original Current Amounts Current Budget Actual Increase/(Decrease) Increase/(Decrease) REVENUES Federal Direct 3100 Federal Through State 3200 State Sources 3300 Local Sources ,679, ,679, ,030, % 3,794, (1,764,073.14) % Total 2,679, ,679, ,030, % 3,794, (1,764,073.14) % EXPENDITURES Current: Instruction 5000 Pupil Personnel 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 ,713, ,713, ,917, % 3,486, , % Pupil Transportation Services 7800 Operation of Plant 7900 Maintenance of Plant 8100 Administrative Tech Services 8200 Community Services 9100 Debt Service 9200 Total 5,713, ,713, ,917, % 3,486, , % Excess (Deficiency) of Over (Under) (3,033,841.00) (3,033,841.00) (1,886,431.78) 62.18% 307, (2,194,216.55) % OTHER FINANCING SOURCES (USES) Long-term Debt Proceeds & Sales of Capital Assets 3700 Transfers In , , , % , % Transfers Out 9700 Total Other Financing Sources (Uses) 698, , , , Change in Net Assets (2,335,029.00) (2,335,029.00) (1,187,619.78) 307, (1,495,404.55) % Net Assets, Prior Year ,923, ,923, ,923, ,792, ,131, % Adjustment to Net Assets 2891 Net Assets, Current Year ,588, ,588, ,735, ,099, (364,336.88) -2.41%

8 General Fund March, 2011 March, 2010 Collected $296,116, % Collected $299,616, % Uncollected $49,205, % Uncollected $53,457, % Estimated Revenue $345,322, % Estimated Revenue $353,073, % Expended $252,248, % Expended $249,976, % Unexpended $121,899, % Unexpended $124,689, % Appropriations $374,148, % Appropriations $374,665, %

9 General Fund Budgeted Fund Balance 59,000,000 58,900,000 58,800,000 58,700,000 58,600,000 58,500,000 58,400,000 58,300,000 58,200,000 58,484,093 58,877,178 March, 2011 March, 2010

10 Special Revenue Fund March, 2011 March, 2010 Collected $29,976, % Collected $31,337, % Uncollected $27,726, % Uncollected $22,595, % Estimated Revenue $57,703, % Estimated Revenue $53,932, % Expended $29,976, % Expended $31,337, % Unexpended $27,726, % Unexpended $22,595, % Appropriations $57,703, % Appropriations $53,932, %

11 Food Service Fund March, 2011 March, 2010 Collected $11,512, % Collected $12,024, % Uncollected $5,665, % Uncollected $4,337, % Estimated Revenue $17,177, % Estimated Revenue $16,361, % Expended $10,927, % Expended $10,342, % Unexpended $5,403, % Unexpended $5,796, % Appropriations $16,330, % Appropriations $16,138, %

12 Food Service Fund 3,000,000 2,500,000 2,000,000 1,500,000 1,000, ,000 0 Budgeted Fund Balance Food Service Fund 2,433,153 1,075,004 March, 2011 March, 2010

13 Internal Service Fund March, 2011 March, 2010 Collected $2,030, % Collected $3,794, % Uncollected $648, % Uncollected $1,262, % Estimated Revenue $2,679, % Estimated Revenue $5,057, % Expended $3,917, % Expended $3,486, % Unexpended $1,796, % Unexpended $2,840, % Appropriations $5,713, % Appropriations $6,327, %

14 Internal Service Fund Budgeted Fund Balance 14,300,000 14,200,000 14,100,000 14,000,000 13,900,000 13,800,000 13,700,000 13,600,000 13,500,000 13,400,000 13,300,000 13,200,000 13,588,072 14,186,864 March, 2011 March, 2010