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6 Non-major Special Revenue Funds The Non-major Special Revenue Funds account for and report the proceeds of specifi c revenue sources derived from Miami-Dade County, Florida, the State of Florida and the Federal Government; that are restricted or committed to fi nance designated activities. Activities included within the funds are as follows: Food Service Fund - Accounts for and reports on proceeds of specifi c revenues of the food service program in serving breakfast and lunch at the schools. Other Federal Programs Fund - Accounts for and reports on the proceeds of specifi c revenues of various programs of different funding sources, according to the specifi cations and requirements of each funding source. Miscellaneous Special Revenue Funds - Account for and report on proceeds of specifi c revenues that are restricted or committed to expenditures of the law enforcement and special events fund.

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18 Non-major Debt Service Funds The Non-major Debt Service Funds account for the payment of interest and principal of the current portion on long-term debt, primarily from tax proceeds and earnings on temporary investments: State Board of Education Bond Funds - Account for and report on payment of principal and interest on various bond issues serviced by the State. Certificates of Participation Fund - Accounts for and reports on payment of principal, interest and related costs on obligations pertaining to lease payments, acquisition and construction of schools and ancillary facilities. General Obligation School Bonds Fund - Accounts for and reports on payment of principal, interest and related costs on bonds of the voter-approved Bond Referendum issued to fi nance the building of new schools and facilities.

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30 Non-major Capital Projects Funds The Non-major Capital Projects Funds account for the fi nancing and acquisition or construction of major capital facilities, such as new school buildings or additions to existing buildings, or for major renovation projects. Specifi c funding sources included herein are: Impact Fees Funds - Accounts for and reports on local revenues associated with new construction and development. State Board of Education/Capital Outlay Bond Indebtness (SBE/COBI) Funds - Accounts for and reports on the state sales of SBE bonds on behalf of the School Board for eligible capital projects. Master Equipment Lease Fund - Accounts for and reports on funds for leased equipment acquisitions. Section Loans Fund - Accounts for and reports on the proceeds received from the issuance of the Revenue Anticipation Notes, used to pay or reimburse the capital outlay funds for the cost of acquisition, construction and equipping modular classrooms. Public Education Capital Outlay (PECO) Funds - Accounts for and reports on funds received from the State for the construction and maintenance of schools. General Obligation School Bonds Fund - Accounts for and reports on funds received from the issuance of General Obligation School Bonds, used for the construction of new schools and major renovations of existing schools. Capital Outlay and Debt Service Funds - Accounts for and reports on the excess dollars from the debt service funds, used for construction and maintenance of schools. Other Capital Projects Funds - Accounts for resources used in site acquisition, construction, renovation and remodeling of educational facilities.

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38 Agency Fund Agency Fund accounts for the resources of the Schools Internal Fund, which is used to administer monies, collected at the schools in connection with school, student athletics, class and club activities.

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42 Non-major Component Units Component Units consist of charter schools and the Foundation for New Education Initiatives, Inc. Charter Schools are privately-owned schools sponsored by the District and funded through FTE generated revenue sources. Charter Schools are recognized as public schools within the District, and therefore, reported as a component unit. Foundation for New Education Initiatives, Inc. a not-for-profi t Direct Support Organization (DSO), established to receive, hold, invest and administer property and to make expenditures for the benefi t of public education programs in the District.

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