Miami-Dade County Public Schools giving our students the world
|
|
|
- Curtis Morrison
- 5 years ago
- Views:
Transcription
1
2 Miami-Dade County Public Schools giving our students the world
3 Statistical Section The Statistical Section presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary says about the District s overall financial health. Contents included are as follows: Financial Trends - These schedules contain trend information to help the reader understand how the District s financial performance and financial condition have changed over time. Revenue Capacity - These schedules contain information to help the reader assess the factors affecting the District s ability to generate a significant revenue source and property taxes. Debt Capacity - These schedules present information to help the reader assess the District s current debt burden and the District s ability to issue additional debt. Demographic and Economic Information - These schedules offer demographic and economic indicators to help the reader understand the socioeconomic environment within which the District operates. Operation Information - These Schedules contain information about the District s operations and resources to help the reader understand how the District s financial information relates to the services it provides and the activities it performs.
4 Miami-Dade County Public Schools giving our students the world
5 MDCPS STOP 147
6 Miami-Dade County Public Schools giving our students the world 148
7 NET ASSETS BY COMPONENT - PRIMARY GOVERNMENT Last Five Fiscal Years (amounts expressed in millions) TABLE 1 Primary Government: Governmental activities: Invested in capital assets, net of related debt $ 1,034.4 $ 1,137.3 $ 1,200.6 $ 1,429.8 $ 1,713.0 Restricted Unrestricted (269.4) (199.6) (125.5) (166.4) (263.5) Total primary government net assets $ 1,188.8 $ 1,428.9 $ 1,600.1 $ 1,720.4 $ 1,792.3 SOURCE: The School Board of Miami-Dade County - Office of the Controller 149
8 CHANGES IN NET ASSETS - PRIMARY GOVERNMENT Last Five Fiscal Years (amounts expressed in thousands) Primary Government: Governmental activities: Program Revenues Charges for services Instruction $ 26,373 $ 27,928 Pupil transportation services Food services 34,627 34,987 Operating grants and contributions Pupil transportation services 28,276 27,419 Operation and maintenance of plant - - Food services 94,900 97,723 Capital grants and contributions Operation and maintenance of plant 11,979 43,331 Facilities acquisition and construction 2,098 67,576 Interest on long-term debt 13,203 13,343 Total primary government program revenues $ 211,632 $ 312,419 Expenses Governmental activities: Instructional services $ 1,553,776 $ 1,603,331 Instructional support services 264, ,701 Pupil transportation services 78,538 79,411 Operation and maintenace of plant 293, ,721 School administration 147, ,319 General administration 104, ,216 Food services 125, ,171 Other 34,497 37,073 Facilities Acquisition and Construction 58,262 54,574 Interest on long-term debt 74,684 79,648 Unallocated Depreciation/Amortization 64,913 59,498 Total primary government expenses $ 2,799,188 $ 2,926,663 Net (Expense)/Revenue-Primary Government $ (2,587,556) $ (2,614,244) General Revenues and Other Changes in Net Assets Taxes Property Taxes, Levied for Operational Purposes 720, ,617 Property Taxes, Levied for Debt Service 86,327 83,302 Property Taxes, Levied for Capital Projects 223, ,721 Grants and Contributions Not Restricted to Specific Programs 1,589,059 1,691,665 Investment earnings 20,732 15,151 Miscellaneous 58,110 26,987 Total primary government general revenues $ 2,698,455 $ 2,854,443 Change in Net Assets $ 110,899 $ 240,199 SOURCE: The School Board of Miami-Dade County - Office of the Controller 150
9 TABLE $ 29,249 $ 28,102 $ 28, ,957 37,318 40,285 28,428 29,052 29,844-29, ,489 94,393 96,785 55,096 26,734 41, ,471 54,264 53,491 13,631 13,839 12,561 $ 369,415 $ 313,680 $ 303,566 $ 1,758,348 $ 1,830,948 $ 2,001, , , ,063 86,770 86,735 92, , , , , , , ,352 97, , , , ,818 40,032 40,952 42,124 92, , ,361 74,061 84, ,959 70,219 77,215 86,541 $ 3,194,742 $ 3,384,892 $ 3,667,554 $ (2,825,327) $ (3,071,212) $ (3,363,988) 863, ,850 1,156,499 83,192 86,264 79, , , ,456 1,711,397 1,699,682 1,695,306 29,184 52,961 71,776 30,555 17,470 21,412 $ 2,996,430 $ 3,191,495 $ 3,426,700 $ 171,103 $ 120,283 $ 62,
10 FUND BALANCES - GOVERNMENTAL FUNDS Last Ten Fiscal Years (amounts expressed in thousands) General Fund: Reserved $ 61,481 $ 65,523 $ 69,893 $ 80,514 Unreserved: Designated for estimated rebudgets and obligations - 42,080 42,337 43,703 Undesignated 55,578 47,117 50,678 42,978 Total general fund $ 117,059 $ 154,720 $ 162,908 $ 167,195 All other governmental funds: Reserved $ 210,777 $ 229,790 $ 240,334 $ 225,742 Unreserved, reported in: Designated for capital projects 236, , , ,130 Undesignated: Special revenue funds 3,892 6,529 7,232 8,739 Capital projects funds Total all other governmental funds $ 451,026 $ 640,692 $ 548,025 $ 728,611 SOURCE: The School Board of Miami-Dade County - Office of the Controller 152
11 TABLE $ 67,754 $ 73,105 $ 80,828 $ 86,821 $ 85,624 $ 53,500 44,762 47,004 60,888 72,698 40,746 43,267 15,118 13,692 62,417 62,548 68,653 40,614 $ 127,634 $ 133,801 $ 204,133 $ 222,067 $ 195,023 $ 137,381 $ 218,157 $ 184,669 $ 278,236 $ 390,538 $ 796,322 $ 978, , , , , , ,767 7,325 12,448 9,916 2,013 (1,681) (2,374) (21,530) 14,317 6,930 (34,671) (68,904) (148,413) $ 626,596 $ 858,083 $ 873,188 $ 865,314 $ 1,039,149 $ 966,
12 CHANGES IN FUND BALANCES-GOVERNMENTAL FUNDS AND DEBT SERVICE RATIO Last Ten Fiscal Years (amounts expressed in thousands) REVENUES: Local sources: Ad valorem taxes $ 830,726 $ 846,619 $ 848,120 $ 903,884 Food services sales 23,780 25,043 27,862 30,383 Interest income and other 42,542 42,156 45,756 46,677 Net increase (decrease) in fair value of investments Local grants and other 54,245 71,012 80,242 73,534 Total local sources 951, ,830 1,001,980 1,054,478 State sources: Florida education finance program 1,039,422 1,125,260 1,059,671 1,266,189 Public education capital outlay 44,827 32,751 27,591 38,167 Food services 3,187 2,972 2,829 2,763 State grants and other 267, , , ,056 Total state sources 1,354,498 1,560,222 1,402,504 1,523,175 Federal sources: Federal grants and other 133, , , ,077 Food services 73,502 74,405 75,390 79,073 Total federal sources 207, , , ,150 Total revenues $ 2,512,798 $ 2,779,744 $ 2,638,939 $ 2,845,803 EXPENDITURES: Instructional services $ 1,286,301 $ 1,336,416 $ 1,358,313 $ 1,472,799 Instructional support services 200, , , ,802 Pupil transportation services 66,275 68,883 72,860 79,136 Operation and maintenance of plant 247, , , ,095 School adminstration 125, , , ,464 General administation 83,127 89,037 93,614 95,488 Food services 105, , , ,531 Capital outlay 282, , , ,538 Debt service Principal 56,491 62,956 65,693 67,722 Interest 80, ,939 76,370 76,596 Dues and fees Other 27,536 31,788 36,219 36,209 Total expenditures $ 2,562,545 $ 2,703,925 $ 2,725,516 $ 2,988,399 Excess of revenues over (under) expenditures $ (49,747) $ 75,819 $ (86,577) $ (142,596) Other financing sources (uses) Transfers in 139, , , ,233 Transfers out (139,056) (141,606) (162,038) (172,233) Proceeds from issuance of debt 4, , ,703 Premium on issuance of debt Premium on refunded bond escrow agen - (580,116) - - Proceeds from sale of capital assets 1, Proceeds from capital leases ,171 Proceeds from forward purchase agreement - 80, Other Total other financing sources (uses) $ 7,350 $ 151,300 $ 2,098 $ 327,469 Net change in fund balances $ (42,397) $ 227,119 $ (84,479) $ 184,873 Debt service as a percentage of noncapital expenditures 6.0% 8.7% 5.8% 5.5% NOTE: The District implemented GASB Statement 34 in 2002 SOURCE: The School Board of Miami-Dade County - Office of the Controller 154
13 TABLE $ 961,591 $ 1,030,705 $ 1,129,023 $ 1,230,305 $ 1,414,057 $ 1,639,072 32,294 34,627 34,988 35,957 37,318 40,285 29,874 20,071 16,864 29,519 53,821 69, (1,715) (336) (860) 2,405 87,206 84, , , ,773 86,999 1,110,965 1,170,146 1,282,335 1,431,006 1,605,109 1,838,132 1,097,551 1,129,605 1,122,153 1,045, , ,521 18,483 11,980 60,357 55,096 26,734 41,443 2,907 2,919 2,878 2,780 2,781 2, , , , , , ,161 1,420,116 1,398,809 1,513,259 1,542,761 1,477,362 1,463, , , , , , ,155 83,451 87,109 86,288 89,883 86,108 87, , , , , , ,522 $ 2,820,095 $ 2,909,662 $ 3,179,255 $ 3,382,976 $ 3,510,131 $ 3,742,502 $ 1,516,386 $ 1,546,728 $ 1,579,107 $ 1,700,122 $ 1,797,336 $ 1,961, , , , , , ,653 80,728 78,472 78,350 84,955 85,582 91, , , , , , , , , , , , , , ,057 99, , , , , , , , , , , , , , ,589 1,110,737 78,958 83, , , , ,434 82,327 78,574 82,389 80,930 82, , ,039 1,426 1,938 4,773 8,285 37,340 34,230 36,689 38,781 39,993 41,473 $ 3,010,151 $ 3,018,368 $ 3,320,456 $ 3,476,561 $ 3,907,145 $ 4,789,000 $ (190,056) $ (108,706) $ (141,201) $ (93,585) $ (397,014) $ (1,046,498) 178, , , , , ,922 (178,983) (216,096) (389,943) (238,161) (245,153) (549,922) 45, , , , , , ,606 16,748 33,823 - (244,524) - (90,590) - (11,300) 510 1, ,231 1,679 1,940 1,706 1,530 63, , $ 47,355 $ 333,309 $ 226,638 $ 103,645 $ 543,805 $ 880,971 $ (142,701) $ 224,603 $ 85,437 $ 10,060 $ 146,791 $ (165,527) 5.8% 6.0% 11.5% 6.5% 5.7% 10.4% 155
14 ASSESSED VALUE OF TAXABLE PROPERTY Last Ten Fiscal Years (amounts expressed in thousands) TABLE 5 Total Total Assessed Value Net Assessed Direct Fiscal Residential Non-Residential Personal Less: Taxable Tax Year Property Property Property Exemptions Value Rate* ,039,377 28,624,237 11,260,305 23,449,741 81,474, ,585,756 29,922,065 11,345,006 24,013,747 85,839, ,510,316 31,069,522 11,778,020 24,383,445 90,974, ,892,246 30,396,355 12,185,632 25,066,038 96,408, ,248,074 30,978,686 12,474,621 25,956, ,744, ,268,789 30,744,521 13,976,717 28,044, ,945, ,025,262 31,687,262 14,006,959 30,523, ,196, ,936,540 31,532,460 14,066,893 32,544, ,990, ,707,916 70,412,711 14,623,349 76,242, ,501, ,473,910 84,766,748 14,957, ,368, ,829, *Total District Direct Overlapping Rates found on Table 7. NOTE: Projected assessed valuation as of January 1 reflects 100% of actual value. SOURCE: Miami-Dade County Property Appraiser and Finance Department. 156
15 PRINCIPAL PROPERTY TAX PAYERS Last Year and Nine Years Ago TABLE Percentage Percentage 1998 of Total 2006 of Total Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Taxpayer Value* Rank Value Value* Rank Value Florida Power & Light $ 1,654, % $ 2,150, % Bellsouth Telecommunications, Inc. 1,075, $ 990, Turnberry Associates 273, $ 249, SDG Dadeland Associates 245, $ 396, SRI Miami Venture 177, $ 278, Graham Companies 174, $ 346, Falls Shopping Center Associates 119, Lennar Homes 106, Pro Player Stadium Corporation 106, MICC Venture 100, Jose Milton - - $ 328, Crescent Heights Acquisition, Inc. - - $ 230, Federated Department Stores - - $ 181, Flagler Development Company - - $ 178, Total $ 4,031, % $ 5,330, % * Amounts expressed in thousands. NOTES: See Table 5 for Total Taxable Value for Miami-Dade County. FY was $81,474,178. FY was $173,501,505. SOURCE: Miami-Dade County Finance Department, Tax Collector's Division 157
16 DIRECT AND OVERLAPPING PROPERTY TAX RATES Last Ten Fiscal Years The School Board of Miami-Dade County General Fund Debt Service Funds Capital Project Funds Total District Direct Tax Rates Overlapping Tax Rates Aventura Bay Harbor Island Bal Harbour Biscayne Park Coral Gables Cutler Bay (6) Doral (5) El Portal Florida City Golden Beach Hialeah Hialeah Gardens Homestead Indian Creek Islandia Key Biscayne Medley Miami Miami Beach Miami Gardens (4) Miami Lakes (2) Miami Shores Miami Springs North Bay Village North Miami North Miami Beach Opa Locka Palmetto Bay (3) Pinecrest South Miami Sunny Isles Beach (1) Surfside Sweetwater Virginia Gardens West Miami Unincorporated Dade NOTE: Millage Rate represents $1,000 of taxable assessed valuation. (1) Sunny Isles Beach was incorporated as a municipality on January 7, 1997, therefore no millage rates are reflected through fiscal year (2) Miami Lakes was incorporated as a municipality on December 5, 2000, therefore no millage rates are reflected through fiscal year (3) Palmetto Bay was incorporated as a municipality on September 10, 2002, therefore no millage rates are reflected through fiscal year SOURCE: The School Board of Miami-Dade County, Miami-Dade County Finance Department, Tax Collector's Division 158
17 TABLE (4) Miami Gardens was incorporated as a municipality on May 13, 2003, therefore no millage rates are reflected through fiscal year (5) Doral was incorporated as municipality on June 24, 2003, therefore no millage rates are reflected through fiscal year (6) Cutler Bay was incorporated as a municipality on November 9, 2005, therefore no millage rates are reflected through fiscal year
18 PROPERTY TAX LEVIES AND COLLECTIONS - PRIMARY GOVERNMENT Last Ten Fiscal Years (amounts expressed in thousands) TABLE 8 Collected within the Fiscal Year of the Levy Total Collections to Date Collections Taxes Levied in Fiscal for the Percentage Subsequent Percentage Year Fiscal Year Amount of Levy Years Amount of Levy 1998 $ 852,382 $ 830, % N/A $ 830, % , , N/A 846, , , N/A 848, , , N/A 903, , , $ 15, , ,065,016 1,030, ,605 1,046, ,168,782 1,129, ,222 1,136, ,268,957 1,230, ,210 1,232, ,466,589 1,414, ,535 1,423, ,695,415 1,639, ,639, N/A: Information not available. SOURCE: Miami-Dade County Finance Department, Tax Collector's Division and Miami-Dade County Public Schools - Office of the Controller 160
19 RATIOS OF OUTSTANDING DEBT BY TYPE - PRIMARY GOVERNMENT Last Ten Fiscal Years (amounts expressed in thousands) TABLE 9 Government Activities Percent of State Board Net of Education General Certificates Capital Total Assessed Fiscal Capital Outlay Obligation of Leases Primary Taxable Per Year Bonds Bonds Participation Payable Government Property Capita 1998 $ 150,570 $ 879,540 $ 444,415 $ 1,547 $ 1,476, % $ , , , ,505, , , , ,441, , , ,168 1,440 1,703, , , ,365 2,163 1,668, , ,130 1,116,602 2,472 1,909, , ,135 1,100,552 2,611 1,836, , ,545 1,131,970 3,006 1,812, , ,100 1,555,970 65,336 2,234, , ,320 2,023,295 97,153 2,661, ,076 SOURCE: Population as of April of each year on Table 10 - US Bureau of Census Property values - Miami-Dade County Property Appraiser's Office All other information - The School Board of Miami-Dade County - Office of the Controller 161
20 RATIO OF NET GENERAL BONDED DEBT OUTSTANDING Last Ten Fiscal Years (amounts expressed in thousands) Less Amounts Available Net Net General in Debt General Assessed Fiscal Bonded Service Bonded Property Year Debt Funds Debt Value Ratio of Net Bonded Debt to Net Assessed Property Value 1998 $ 1,030,110 $ 33,313 $ 996,797 $ 81,474, % ,380 59, ,188 85,839, ,745 60, ,530 90,974, ,100 61, ,153 96,408, ,445 63, , ,744, ,200 64, , ,945, ,606 65, , ,196, ,135 66, , ,990, ,374 61, , ,501, ,525 65, , ,829, SOURCE: Population as of April of each year on Table 10 - US Bureau of Census Property values - Miami-Dade County Property Appraiser's Office All other information - The School Board of Miami-Dade County - Office of the Controller 162
21 TABLE 10 Net Net Bonded Bonded Debt Per Pupil Debt Per Population Capita Enrollment Pupil 2,189,719 $ ,861 $ 2,882 2,221, ,595 2,649 2,253, ,202 2,458 2,283, ,453 2,264 2,313, ,725 2,087 2,342, ,482 1,953 2,372, ,578 1,855 2,402, ,784 1,709 2,464, ,550 1,550 2,474, ,283 1,
22 LEGAL DEBT MARGIN INFORMATION Last Ten Fiscal Years (amounts expressed in thousands) Debt limit* $ 8,147,418 $ 8,583,908 $ 9,097,441 $ 9,640,820 Total net debt applicable to the limit 996, , , ,153 Legal debt margin $ 7,150,621 $ 7,649,720 $ 8,211,911 $ 8,806,667 Total net debt applicable to the limit as a percentage of debt 12.23% 10.88% 9.73% 8.65% SOURCE: Miami-Dade County Property Appraisers 164
23 TABLE $ 10,474,443 $ 11,494,561 $ 12,719,613 $ 14,499,097 $ 17,350,150 $ 20,882, , , , , , ,977 9,692,491 10,769,143 12,034,010 13,873,970 16,789,576 20,414, % 6.31% 5.39% 4.31% 3.23% 2.24% LEGAL DEBT MARGIN CALCULATION FOR FISCAL YEAR 2007 Net Assessed Taxable Property Value - January 2006 $ 208,829,590 Limit on Bond Indebtedness, 10% of net assessed taxable property value $ 20,882,959 Total Bonded Debt $ 553,853 Less: Net Assets in Debt Service Funds 65,606 Debt applicable to Limit (467,977) Legal Debt Limit $ 20,414,
24 PLEDGED-REVENUE COVERAGE Last Ten Fiscal Years (amounts expressed in thousands) TABLE 12 Local Optional Millage Levy Debt Service Coverage Fiscal Year Revenue Principal Interest Total Ratio 1998 $ 156,181 $ 15,150 $ 24,760 $ 39, ,813 19,410 98, , ,790 16,540 25,311 41, ,540 17,085 27,081 44, ,411 25,565 36,799 62, ,819 27,215 38,286 65, ,944 25,795 41,505 67, ,030 29,350 44,774 74, ,576 38,895 48,435 87, ,181 50,563 73, , Coverage Ratio: Revenue divided by Debt Service Total (Principal and Interest) SOURCE: The School Board of Miami-Dade County -Office of the Controller 166
25 DEMOGRAPHIC AND ECONOMIC STATISTICS Last Ten Fiscal Years TABLE 13 Fiscal Year Population Personal Income (thousands of dollars) Per Capita Personal Income Unemployment Rate ,189,719 $ 50,836,516 $ 23, % ,221,630 53,430,202 24, ,253,485 57,747,807 25, ,283,319 60,302,455 26, ,313,047 62,440,704 26, ,342,739 64,643,197 27, ,372,418 68,582,602 29, ,402,105 53,420,363 21, ,464,452 55,186,474 22, ,474,342 57,649,694 23, SOURCE: The Beacon Council, Research Development 167
26 PRINCIPAL EMPLOYERS Current Year and Nine Years Ago TABLE Percentage Percentage of Total of Total Employer Employees Rank Employment Employees Rank Employment Miami-Dade County Public Schools 43, % 50, % Miami-Dade County 20, , State of Florida 17, , Federal Government 17, , American Airlines 9, , University of Miami, Inc. 7, , Jackson Memorial Hospital 7, , Miami-Dade Community College 5, Baptist Health Systems of South Florida 5, , BellSouth/AT&T 5, Publix Super Markets , United Parcel Service , Total Civilian Labor Force Employment: 1,102,294 1,199,980 SOURCE: The Beacon Council 168
27 NUMBER OF PERSONNEL Last Ten Fiscal Years TABLE 15 Ratio of Instructional and (1) (2) (3) (4) Administrative Fiscal Administrative Other Other Non- Part-Time Personnel Year Instructional and Technical Instructional Instructional Hourly Total to Pupils* ,536 1,848 2,083 9,747 10,284 43, ,116 1,911 2,232 10,042 10,028 44, ,760 1,951 2,373 10,385 10,417 35, ,399 2,189 2,417 10,592 10,828 47, ,932 2,116 2,727 10,916 10,636 48, ,780 1,932 2,478 10,731 10,283 47, ,701 1,916 2,338 10,485 10,424 46, ,570 1,993 2,457 10,643 10,754 48, ,386 2,019 2,475 10,617 10,978 49, ,308 2,103 2,504 10,649 10,707 50, * See Table 18 for pupil enrollment information (1) Elementary and Secondary Teachers, Exceptional Student Teachers, Other Teachers, Guidance/Psychological, Librarians, Other Professional Instructional Staff (2) Officials, Administrators and Managers (Instructional and Non-Instructional), Consultants, Supervisors of Instructional, Principals, Assistant Principals, Community School Coordinators Other Professional/Technical Staff, Non-Instructional (3) Teacher Aides (4) Technicians, Investigators, Patrol Officers, Clerical and Secretarial Staff, Service Workers (including full-time Food Service Workers) and Skilled Crafters and Laborers SOURCE: The School Board of Miami-Dade County - Office of Evaluation and Research 169
28 TEACHER BASE SALARIES Last Ten Fiscal Years TABLE 16 County Statewide Fiscal Minimum Maximum Average Average Year Salary Salary Salary Salary 1998 $ 28,150 $ 58,500 $ 40,170 $ 34, ,650 59,500 41,882 35, ,000 61,000 42,591 36, ,275 63,275 44,065 38, ,425 64,775 44,964 39, ,275 65,625 45,379 40, ,275 67,425 46,264 40, ,275 68,325 47,300 41, ,200 69,225 47,471 42, ,000 72,225 49,191 45,296 SOURCE: The School Board of Miami-Dade County - Department of Research and Evaluation, Florida Department of Education 170
29 OPERATING STATISTICS Last Ten Fiscal Years TABLE 17 Cost Pupil Fiscal Operating per Instructional Teacher Year Enrollment Expenditures Pupil Staff Ratio Percentage of Students Receiving Free or Reduced-Price Meals ,861 $ 2,143,362,000 $ 6,197 19, ,595 2,244,417,000 6,365 20, ,202 2,302,878,000 6,393 20, ,453 2,481,970,000 6,736 21, ,725 2,544,575,000 6,791 21, ,482 2,578,612,000 6,941 21, ,578 2,679,710,000 7,251 21, ,784 2,871,448,000 7,850 22, ,550 3,051,401,000 8,440 23, ,283 3,278,375,000 9,280 24, SOURCE: The School Board of Miami-Dade County - Office of the Controller and Department of Research Services 171
30 CAPITAL ASSET INFORMATION Last Ten Fiscal Years Schools Elementary Buildings 1,836 1,823 1,869 1,899 1,849 Square Feet 13,912,840 13,927,012 14,264,889 14,853,656 14,396,397 Capacity 138, , , , ,934 Enrollment 174, , , , ,743 Middle Buildings Square Feet 6,023,014 5,881,521 6,068,200 6,783,722 5,756,290 Capacity Enrollment 74,722 75,841 77,768 80,130 81,518 Senior Buildings Square Feet 7,717,743 7,717,743 7,784,422 8,316,402 9,756,120 Capacity Enrollment 84,490 89,285 93,481 97, ,026 Other Buildings Square Feet 2,778,961 3,064,428 3,551,644 2,771,376 2,871,733 Capacity 17,200 17,181 18,108 15,363 16,055 Enrollment 2,713 2,526 2,596 2,953 3,309 Administrative Buildings Square Feet 1,068,920 1,130,847 1,130, , ,579 Transportation Garages Buses 1,718 1,686 1,646 1,815 1,815 Athletics Football fields Soccer fields Running tracks Baseball/Softball Swimming Pools SOURCE: District Records, Permanent Buildings Only 172
31 TABLE ,922 1,959 1,988 1,989 2,556 14,966,248 15,573,163 16,138,653 16,221,552 17,713, , , , , , , , , , , ,880,136 7,035,888 7,166,818 7,198,138 7,775, ,951 80,520 78,022 75,457 68,053 76, ,731,313 9,530,843 9,788,822 9,788,532 10,698, , , , , , , ,015,554 2,875,387 2,786,683 3,052,883 1,946,889 18,994 15,436 13,525 16,298 9,116 3,816 4,133 4,031 3,928 49, ,041,464 1,066,387 1,066,760 1,068,849 1,329, ,795 1,761 1,723 1,630 1,
III. Statistical Section
III. Statistical Section Statistical Section The Statistical Section presents detailed information as a context for understanding what the information in the fi nancial statements, note disclosures, and
THE SCHOOL BOARD OF MIAMI-DADE COUNTY, FLORIDA NET POSITION BY COMPONENT - PRIMARY GOVERNMENT
NET POSITION BY COMPONENT - PRIMARY GOVERNMENT (amounts expressed in millions) Primary Government: 2005 2006 2007 2008 2009 Governmental activities: Net investment in capital assets $ 1,200.6 $ 1,429.7
III. Statistical Section
III. Statistical Section Miami-Dade County Public Schools giving our students the world 140 NET ASSETS BY COMPONENT - PRIMARY GOVERNMENT Last Five Fiscal Years (amounts expressed in millions) TABLE 1
Statistical Section (Unaudited)
Statistical Section (Unaudited) The information in this section is not covered by the Independent Auditor s Report, but is presented as supplemental data for the benefit of the readers of the comprehensive
Statistical Section (Unaudited)
Statistical Section (Unaudited) The information in this section is not covered by the Independent Auditor s Report, but is presented as supplemental data for the benefit of the readers of the comprehensive
Statistical Section. Statistical Section
Statistical Section Greenville County Animal Care takes in more than 20,000 homeless and forgotten pets every year. They work collaboratively with many animal welfare organizations to provide intake, adoption
Broward County School District, FL
Broward County School District, FL Series 2012A, 2011A, 2009A BAB, 2009A, 2008A, 2007A, 2006A, 2004A&B, 2004C Comparative Enrollment Trend Largest U.S. School Districts 2009 2010 2011 2012 2013 2014 2015
Primary Government Net Assets
Net Assets by Component (accrual basis of accounting) (amounts expressed in thousands) Fiscal Year 2002 2003 2004 2005 2006 Governmental activities Invested in capital assets, net of related debt $228,522
County of El Paso, Texas Statistical Section For the Year Ended September 30, 2014
Statistical Section For the Year Ended September 30, 2014 This part of the County of El Paso s comprehensive annual financial report presents detailed information as a context for understanding what the
CITY AND COUNTY OF SAN FRANCISCO STATISTICAL SECTION
Statistical Section STATISTICAL SECTION This section of the City s comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial
Year-End 2017 / Industrial Market Report. Regional Economic Activity
Year-End 207 / Industrial Market Report -Dade County on Market Facts 84.4 MSF Total inventory in the -Dade industrial market 3,020,597 SF Direct net absorption for 207 2.87% Overall Vacancy $7.32 PSF Average
Miami, FL, City of (FL)
Miami, FL, City of (FL) 1 Miami, Florida, the City of, Vehicle Replacement Program 2016 of $10,644,628 dated September 20, 2016 2 City of Miami, Florida Limited Ad Valorem Tax Refunding Bond, Series 2015,
TABLE I COUNTY OF VOLUSIA, FLORIDA GOVERNMENT-WIDE EXPENSES BY FUNCTION LAST THREE FISCAL YEARS (In Thousands of Dollars)
STATISTICAL SECTION The Statistical Section includes financial presentations that provide detailed data on the physical, economic, social, and political characteristics of the County of Volusia, Florida.
CITY OF GEORGETOWN, SOUTH CAROLINA
Net Assets by Component (Accrual Basis of Accounting) Fiscal Year 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 Governmental activities Invested in capital assets, net of related debt $ 13,301,350
BOONE COUNTY, MISSOURI STATISTICAL SECTION (Unaudited)
Statistical Section STATISTICAL SECTION (Unaudited) This section of the comprehensive annual financial report presents detailed information as a context for understanding the financials statements, note
BROWARD COUNTY, FLORIDA AIRPORTS
BROWARD COUNTY, FLORIDA AIRPORTS Enplanements, Total Landed Weights, and Total Air Cargo Tonnage Enplaned Passengers Series P-1,P-2 Series O Series N Series 2004L Series 2004M Series 2001J-2 Fiscal Year
BOONE COUNTY, MISSOURI STATISTICAL SECTION (Unaudited)
STATISTICAL SECTION (Unaudited) This section of the comprehensive annual financial report presents detailed information as a context for understanding the financial statements, note disclosures, required
CITY OF DES MOINES, IOWA NET ASSETS BY COMPONENT LAST TEN FISCAL YEARS (Accrual basis of accounting) (Unaudited)
CITY OF DES MOINES, IOWA NET ASSETS BY COMPONENT LAST TEN FISCAL YEARS (Accrual basis of accounting) (Unaudited) 2012 2011 2010 2009 Governmental activities: Invested in capital assets, net of related
City of Sunny Isles Beach Fiscal Year Comprehensive Annual Budget and Five Year Capital Improvement Program
Fiscal Year 2014 2015 Comprehensive Annual Budget and Five Year Capital Improvement Program At a Glance Date of Incorporation: City Demographics: Education: (2014 Enrollment) June 16, 1997 Form of Government:
FLORIDA MUNICIPAL LOAN COUNCIL FINANCIAL STATEMENTS
FLORIDA MUNICIPAL LOAN COUNCIL FINANCIAL STATEMENTS SEPTEMBER 30, 2013 Financial Statements TABLE OF CONTENTS Title Page Number Independent Auditor's Report 1-2 Management's Discussion and Analysis 3-8
24 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: A. Reporting Entity The School Board of Miami-Dade County, Florida (the School Board, Board, or the District ) is composed of nine members elected
SUMMARY OF REVENUES AND APPROPRIATIONS GENERAL FUND
SUMMARY OF REVENUES AND APPROPRIATIONS GENERAL FUND 2007-08 2008-09 2006-07 PROJECTED TENTATIVE ACTUAL RESULTS BUDGET REVENUES FEDERAL 18,340,106 14,693,391 5,484,142 STATE: Florida Education Finance Program
Hillsborough County Schools, FL
Hillsborough County Schools, FL 1 2 Refunding Certificates of Participation (School Board of Hillsborough County, Florida Master Lease Program), Evidencing an Undivided Proportionate Interest of Owners
II. Financial Section
II. Financial Section MANAGEMENT S DISCUSSION AND ANALYSIS (MD&A) Miami-Dade County Public Schools giving our students the world THE SCHOOL BOARD OF MIAMI-DADE COUNTY, FLORIDA MANAGEMENT S DISCUSSION
Hillsborough County Schools, FL
Hillsborough County Schools, FL Refunding Certificates of Participation (School Board of Hillsborough County, Florida Master Lease Program), Evidencing an Undivided Proportionate Interest of Owners thereof
VILLAGE OF EL PORTAL, FLORIDA BASIC FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2016
` VILLAGE OF EL PORTAL, FLORIDA BASIC FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED TABLE OF CONTENTS INDEPENDENT AUDITORS REPORT 1-2 PAGE MANAGEMENT S DISCUSSION AND ANALYSIS (Unaudited) 3-11 BASIC FINANCIAL
Santa Rosa County School Board, FL
Santa Rosa County School Board, FL 1 Refunding Certificates of Participation Evidencing an Undivided Proportionate Interest of Owners thereof in Basic Rent Payments to be made by the School Board of Santa
Statistical Information
Statistical Information THIS PAGE INTENTIONALLY LEFT BLANK CITY OF ELLENSBURG, WASHINGTON FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2013 INDEX STATISTICAL SECTION Page Financial Trends 137 These
Hernando County School Board, FL
Hernando County School Board, FL 1 Refunding Certificates of Participation (School Board of Hernando County, Florida Master Lease Program), Evidencing Fractional Undivided Interests of Owners thereof in
Clarksville, TN, City of (TN) General Obligation Bonds
, TN, City of (TN) General Obligation Bonds 1 City of, Tennessee General Obligation Improvement and Refunding Bonds Federally Taxable, Series C, $2,550,000 Dated: March 23, 2 City of, Tennessee General
VILLAGE OF KEY BISCAYNE, FLORIDA
COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012 Prepared by: THE FINANCE DEPARTMENT COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012
TENTATIVE BUDGET FISCAL YEAR JULY 24, 2018
TENTATIVE BUDGET FISCAL YEAR 2018-2019 JULY 24, 2018 Tax Increase Over Rolled-Back Rate The rolled-back rate of 6.0683 mills is the property tax levy that will, after the value of new construction is deducted,
II. Financial Section
II. Financial Section Independent Auditor's Report Honorable Chairperson and Board Members of The School Board of Miami-Dade County, Florida Report on the Financial Statements We have audited the accompanying
North Allegheny School District, PA
North Allegheny School District, PA 1 Washington County Industrial Development Authority (Allegheny County, Pennsylvania) School Revenue Bonds, Series of 2016 (A. W. Beattie Career Center Project), $14,765,000,
Williamston Community Schools Williamston, Michigan FINANCIAL STATEMENTS. June 30, 2017
Williamston, Michigan FINANCIAL STATEMENTS TABLE OF CONTENTS Page INDEPENDENT AUDITOR S REPORT ADMINISTRATION S DISCUSSION AND ANALYSIS i-ii iii-x BASIC FINANCIAL STATEMENTS District-wide Financial Statements:
Polk County School Board, FL
Polk County School Board, FL 1 Refunding Certificates of Participation (School Board of Polk County, Florida Master Lease Program), Evidencing Fractional Undivided Interests of the Owners thereof in Basic
FLORIDA MUNICIPAL LOAN COUNCIL FINANCIAL STATEMENTS
FLORIDA MUNICIPAL LOAN COUNCIL FINANCIAL STATEMENTS SEPTEMBER 30, 2016 Financial Statements TABLE OF CONTENTS Title Page Number Independent Auditor's Report 1-2 Management's Discussion and Analysis 3-8
What Your District Needs to Know to Complete The Governmental Accounting Standards Board Statement No. 44 (GASB 44) Statistical Schedules
What Your District Needs to Know to Complete The Governmental Accounting Standards Board Statement No. 44 (GASB 44) Statistical Schedules General The samples on the DOE website are intended to include
Fulton Schools Middleton, Michigan FINANCIAL STATEMENTS. June 30, 2018
Middleton, Michigan FINANCIAL STATEMENTS Middleton, Michigan BOARD OF EDUCATION Karla Childers President Lee Williams Vice-President Deana Grover Secretary Amy Case Treasurer Edward V. Lorenz Trustee Matthew
LANCASTER COUNTY SCHOOL DISTRICT
LANCASTER COUNTY SCHOOL DISTRICT LANCASTER, SOUTH CAROLINA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR FISCAL YEAR ENDED JUNE 30, 2016 ISSUED BY LANCASTER COUNTY SCHOOL DISTRICT GENE MOORE, ED.D. SUPERINTENDENT
PREPARED BY: DAVID R. ELLSPERMANN, CLERK OF THE CIRCUIT COURT AND COMPTROLLER BUDGET DEPARTMENT
PREPARED BY: DAVID R. ELLSPERMANN, CLERK OF THE CIRCUIT COURT AND COMPTROLLER BUDGET DEPARTMENT Marion County Board of County Commissioners Budget Workshop - Proposed Budget Overview Monday, July 10, 2017
Stillwater Area Schools Stillwater, Minnesota District 834 Map ( ) School Boundaries Afton-Lakeland Andersen Lake Elmo Lily Lake Marine Oa
Stillwater Area Schools Stillwater, Minnesota 55082 District 834 Map (2004-05) School Boundaries Afton-Lakeland Andersen Lake Elmo Lily Lake Marine Oak Park Rutherford Stonebridge Valley Crossing Withrow
Introduction to General Obligation Bonds
Introduction to General Obligation Bonds September 24, 2018 PFM Financial Advisors LLC Orlando www.pfm.com Miami Largo PFM 1 Introduction to PFM PFM was founded in 1975 on the principle of providing sound
FINAL BUDGET FISCAL YEAR SEPTEMBER 11, 2018
FINAL BUDGET FISCAL YEAR 2018-2019 SEPTEMBER 11, 2018 Tax Increase Over Rolled-Back Rate The rolled-back rate of 6.0683 mills is the property tax levy that will, after the value of new construction is
MAJOR SOURCES OF REVENUE GENERAL FUND
MAJOR SOURCES OF REVENUE GENERAL FUND The District derives its operating income from a variety of federal, state and local sources. The major categories of these income sources for the general fund are
ELKO COUNTY, NEVADA JUNE 30,2010
, NEVADA JUNE 30,2010 JUNE 30,2010 TABLE OF CONTENTS Page No. FINANCIAL SECTION Independent Auditor's Report: On Financial Statements and Supplementary Data 1 Management's Discussion and Analysis (Required
North Hills School District, PA
North Hills School District, PA 1 North Hills School District (Allegheny County, Pennsylvania) General Obligation Bonds, Series A of 2016, $7,390,000 Dated: November 9, 2016 2 North Hills School District
Pinellas County Bonded Debt. Last ten years (dollars in thousands)
DEBT SERVICE Debt Service Costs include the annual payments of interest, principal and other fees on long term bond indebtedness. This section includes the budgeted debt service for obligations which provide
Utica Community Schools. Financial Report with Supplemental Information Prepared in Accordance with GASB 34 Fiscal Year Ended June 30, 2002
Financial Report with Supplemental Information Prepared in Accordance with GASB 34 Fiscal Contents Report Letter 1-2 Management s Discussion and Analysis 3-10 Basic Financial Statements District-wide Financial
Independent Auditor's Report
Independent Auditor's Report Chairperson and Members of The School Board of Miami-Dade County, Florida Report on the Financial Statements We have audited the accompanying financial statements of the governmental
-Who oversees the appeal hearing? Is it a magistrate, city clerk, etc?
Over the course of several weeks CBS4 reached out to every city that operates red light cameras in South Florida. Several cities did not respond to our inquiry into red light camera policy. Other cities
CITY OF WILSON, NORTH CAROLINA
STATISTICAL SECTION Financial Trends These schedules contain trend information to help the reader understand how the city s financial performance has changed over time. Table 1 Net Position By Component
FLEETWOOD AREA SCHOOL DISTRICT FINANCIAL AND COMPLIANCE REPORT
FINANCIAL AND COMPLIANCE REPORT Year Ended TABLE OF CONTENTS Pages INDEPENDENT AUDITOR'S REPORT... 1-2 MANAGEMENT S DISCUSSION AND ANALYSIS... 3-13 BASIC FINANCIAL STATEMENTS Government-Wide Financial
DeLand Administrative Center
DeLand Administrative Center September 11, 2012 1 Budget Calendar April 24 April 27 May 22 June 26 June 26 June 27 July 13 July 18 July 21 July 24 Sept. 11 General Fund Budget Workshop School Staffing
Highlands County School District, FL
Highlands County School District, FL Refunding Certificates of Participation (School Board of Highlands County, Florida Master Lease Program), Series 2015 Evidencing an Undivided Proportionate Interest
Black Horse Pike Regional School District County of Camden State of New Jersey Annual Report for the fiscal year ended June 30, 2010 [as required by
Black Horse Pike Regional School District County of Camden State of New Jersey Annual Report for the fiscal year ended June 30, 2010 [as required by Securities and Exchange Commission Under Rule 15c 2-12
MINERAL COUNTY SCHOOL DISTRICT HAWTHORNE, NEVADA ANNUAL FINANCIAL REPORT FISCAL YEAR ENDING JUNE 30, 2008
HAWTHORNE, NEVADA ANNUAL FINANCIAL REPORT FISCAL YEAR ENDING JUNE 30, 2008 Independent Auditor s Report To the Board of Trustees of Mineral County School District Hawthorne, Nevada We have audited the
THE SCHOOL BOARD OF MIAMI-DADE COUNTY, FLORIDA STATEMENT OF NET POSITION JUNE 30, 2016 (amounts expressed in thousands)
STATEMENT OF NET POSITION JUNE 30, 2016 (amounts expressed in thousands) Primary Government Total Governmental Activities ASSETS Current assets: Cash and cash equivalents $ 55,465 Investments 458,977 Cash
City of Starkville, Mississippi. Audit Report. September 30, 2017
Audit Report September 30, 2017 Contents Page Financial Section: Independent Auditors Report 2 Management Discussion and Analysis 5 Basic Financial Statements: Government-wide Financial Statements: Statement
INTRODUCTORY SECTION
INTRODUCTORY SECTION FINANCIAL SECTION CITY OF MINNETRISTA Management s Discussion and Analysis Year Ended December 31, 2012 As management of the City of Minnetrista, Minnesota, (the City), we
MANAGEMENT S DISCUSSION AND ANALYSIS (MD&A)
MANAGEMENT S DISCUSSION AND ANALYSIS (MD&A) MIAMI-DADE COUNTY giving our students the world PUBLIC SCHOOLS THE SCHOOL BOARD OF MIAMI-DADE COUNTY, FLORIDA MANAGEMENT S DISCUSSION AND ANALYSIS (MD&A) JUNE
DORCHESTER COUNTY SCHOOL DISTRICT NUMBER FOUR ST. GEORGE, SOUTH CAROLINA
ST. GEORGE, SOUTH CAROLINA BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION FISCAL YEAR ENDED JUNE 30, 2016 TABLE OF CONTENTS JUNE 30, 2016 FINANCIAL SECTION: PAGE Independent Auditor s Report...
WILLIAMSVILLE CENTRAL SCHOOL DISTRICT, NEW YORK Basic Financial Statements, Required Supplementary Information, Supplementary Information and Federal
WILLIAMSVILLE CENTRAL SCHOOL DISTRICT, NEW YORK Basic Financial Statements, Required Supplementary Information, Supplementary Information and Federal Awards Information for the Year Ended June 30, 2017
BALDWIN COMMUNITY SCHOOLS FINANCIAL STATEMENTS
BALDWIN COMMUNITY SCHOOLS FINANCIAL STATEMENTS June 30, 2016 BALDWIN COMMUNITY SCHOOLS FINANCIAL STATEMENTS June 30, 2016 CONTENTS Page MANAGEMENT DISCUSSION AND ANALYSIS...I-XI INDEPENDENT AUDITOR S REPORT...
WHEREAS WHEREAS WHEREAS WHEREAS WHEREAS WHEREAS WHEREAS
RESOLUTION NO. R17- A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF HILLSBOROUGH COUNTY, FLORIDA, CREATING A PROPERTY ASSESSED CLEAN ENERGY (PACE) PROGRAM WITHIN UNINCORPORATED HILLSBOROUGH COUNTY
Davidson, Jamieson & Cristini, P.L. Certified Public Accountants
COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED SEPTEMBER 30, 2014 Davidson, Jamieson & Cristini, P.L. Certified Public Accountants COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED
Osceola County, FL UPDATED 3/2014
UPDATED 3/2014 Osceola County, FL Tourist Development Tax Revenue Refunding and Improvement Bonds, Series 2012, $74,790,000, Dated: July 31, 2012 Taxable Tourist Development Tax (Fifth Cent) Revenue Bonds
TABLE VII COUNTY OF VOLUSIA, FLORIDA RATIO OF NET GENERAL BONDED DEBT TO NET ASSESSED VALUE AND NET BONDED DEBT PER CAPITA
TABLE VII RATIO OF NET GENERAL BONDED DEBT TO NET ASSESSED VALUE AND NET BONDED DEBT PER CAPITA LIMITED TAX GENERAL OBLIGATION BONDS NET GENERAL BONDED DEBT ESTIMATED NET ASSESSED GROSS LESS DEBT TO NET
Final Budget for FY September 8, 2015
Final Budget for FY2015-2016 September 8, 2015 Tax Increase Over Rolled-Back Rate The rolled-back rate of 7.0151 mills is the property tax levy that will, after the value of new construction is deducted,
TOWN OF MEDLEY, FLORIDA FINANCIAL SECTION, REQUIRED SUPPLEMENTARY INFORMATION, COMBINING FUND STATEMENTS, AND SUPPLEMENTARY FINANCIAL REPORTS
FINANCIAL SECTION, REQUIRED SUPPLEMENTARY INFORMATION, COMBINING FUND STATEMENTS, AND SUPPLEMENTARY FINANCIAL REPORTS COMPLIANCE SECTION Year Ended September 30, 2010 TABLE OF CONTENTS Page FINANCIAL SECTION:
Statistical Information
Statistical Information CITY OF ELLENSBURG, WASHINGTON FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2016 INDEX STATISTICAL SECTION Financial Trends Page 144 These schedules contain trend information
Final Budget Fiscal Year SEPTEMBER 26, 2017
Final Budget Fiscal Year 2017-2018 SEPTEMBER 26, 2017 Tax Increase Over Rolled-Back Rate The rolled-back rate of 6.450 mills is the property tax levy that will, after the value of new construction is deducted,
COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND OTHER SUPPLEMENTARY INFORMATION
COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND OTHER SUPPLEMENTARY INFORMATION 91 THE SCHOOL BOARD OF MIAMI-DADE COUNTY, FLORIDA NON-MAJOR GOVERNMENTAL FUNDS COMBINING BALANCE SHEET JUNE 30, 2010
VILLAGE OF PALMETTO BAY VILLAGE OF PARKS
VILLAGE OF PALMETTO BAY VILLAGE OF PARKS COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2013 VILLAGE OF PALMETTO BAY, FLORIDA TABLE OF CONTENTS INTRODUCTORY SECTION Letter
WEST IRON COUNTY PUBLIC SCHOOL DISTRICT. Financial Report with Supplemental Information Prepared in Accordance with GASB 34.
Financial Report with Supplemental Information Prepared in Accordance with GASB 34 June 30, 2009 1 TABLE OF CONTENTS INDEPENDENT AUDITOR S REPORT... 4 ADMINISTRATION S DISCUSSION AND ANALYSIS... 7 BASIC
Coral Springs Community Redevelopment Agency (A Component Unit of the City of Coral Springs, Florida)
Coral Springs Community Redevelopment Agency (A Component Unit of the City of Coral Springs, Florida) Financial Report Fiscal Year Ended September 30, 2016 CORAL SPRINGS COMMUNITY REDEVELOPMENT AGENCY
Comprehensive Annual Financial Report
Comprehensive Annual Financial Report of the Matawan-Aberdeen Regional School District County of Monmouth Aberdeen, New Jersey For the Fiscal Year Ended June 30, 2015 Prepared by Matawan-Aberdeen Regional,
ANDERSON COUNTY SCHOOL DISTRICT NUMBER THREE
ANDERSON COUNTY SCHOOL DISTRICT NUMBER THREE ANNUAL FINANCIAL REPORT June 30, 2017 (With Independent Auditors Report Thereon) Annual Financial Report Table of Contents June 30, 2017 Page(s) Independent
Five Year Forecast Financial Report
Five Year Forecast Financial Report May, 2017 Brett Griffith, CFO 1 Table of Contents PAGE # Table of Contents 2 Executive Summary 3 Revenue Overview 4 1.010 General Property Tax (Real Estate) 5 1.020
THE SCHOOL BOARD OF ST. LUCIE COUNTY, FLORIDA Continuing Disclosure Information Certificates of Participation
Continuing Disclosure Information Certificates of Participation COP Series Original Par Amount Certificates of Participation, Series 2001A/B/C $70,400,000 Certificates of Participation, Series 2003A $34,805,000
VILLAGE OF PALMETTO BAY, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2015
VILLAGE OF PALMETTO BAY, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2015 VILLAGE OF PALMETTO BAY, FLORIDA TABLE OF CONTENTS INTRODUCTORY SECTION (Unaudited) Letter
Section 19 Revenues. Overview
Section 19 Revenues Overview Local governments generate revenues from a wide range of sources. The authority for generating revenues is derived from the State Constitution, home rule authority, or Florida
COWETA COUNTY BOARD OF EDUCATION
COWETA COUNTY BOARD OF EDUCATION ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2018 Prepared by: Business Services Department 237 Jackson Street Newnan, Georgia 30263 COWETA COUNTY BOARD OF
THE SCHOOL BOARD OF ST. LUCIE COUNTY, FLORIDA Continuing Disclosure Information Certificates of Participation
THE SCHOOL BOARD OF ST. LUCIE COUNTY, FLORIDA Continuing Disclosure Information Certificates of Participation COP Series Original Par Amount Certificates of Participation, Series 2003A $34,805,000 Certificates
JACKSON COUNTY, MISSOURI STATISTICAL SECTION
STATISTICAL SECTION This part of Jackson County, Missouri s comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements,
PENNRIDGE SCHOOL DISTRICT
ANNUAL FINANCIAL REPORT Year Ended June 30, 2011 INTRODUCTORY SECTION TABLE OF CONTENTS Page No. INTRODUCTORY SECTION Table of Contents... 1 FINANCIAL SECTION Independent Auditors' Report... 3 Management's
Lebanon School District. Year Ended June 30, 2013
Year Ended June 30, 2013 Financial Statements with Supplementary Information Year Ended June 30, 2013 TABLE of CONTENTS Independent AuditorsReport 1 3 Page Supplementary Information Managements Discussion
Allegheny Valley School District, PA
Allegheny Valley School District, PA 1 Allegheny Valley School District (Allegheny County, Pennsylvania) General Obligation Bonds, Series of 2016, $8,805,000 Dated: November 22, 2016 2 Allegheny Valley
Peters Township School District Financial Statements June 30, 2016
Financial Statements Table of Contents Exhibit Page No. FINANCIAL SECTION Independent Auditor's Report Management's Discussion and Analysis 1-3 4-20 Basic Financial Statements Government-Wide Financial
MANAGEMENT S DISCUSSION AND ANALYSIS (MD&A)
MANAGEMENT S DISCUSSION AND ANALYSIS (MD&A) MIAMI-DADE COUNTY giving our students the world PUBLIC SCHOOLS THE SCHOOL BOARD OF MIAMI-DADE COUNTY, FLORIDA MANAGEMENT S DISCUSSION AND ANALYSIS (MD&A) JUNE
CITY OF PEMBROKE PINES, FLORIDA CHARTER SCHOOLS
CITY OF PEMBROKE PINES, FLORIDA CHARTER SCHOOLS FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2008 (With Independent Auditors Reports Thereon) CITY OF PEMBROKE PINES, FLORIDA CHARTER SCHOOLS
Okaloosa County District School Board
Okaloosa County District School Board Financial Statements and Supplementary Information June 30, 2007 Table of Contents June 30, 2007 PAGE INDEPENDENT AUDITOR S REPORT 1-2 MANAGEMENT S DISCUSSION AND
COMPREHENSIVE ANNUAL FINANCIAL REPORT. The York County School Division Component Unit of the County of York, Virginia
COMPREHENSIVE ANNUAL FINANCIAL REPORT The York County School Division Component Unit of the County of York, Virginia For the Fiscal Year Ended June 30, 2010 Prepared by the Department of Finance Dennis
TRACY HILLER, TREASURER
BASIC FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2016 TRACY HILLER, TREASURER BASIC FINANCIAL STATEMENTS TABLE OF CONTENTS Table of Contents... 1 Accountant s Compilation Report... 2 Management
Clay County School Board, FL
Clay County School Board, FL Certificates of Participation (School Board of Clay County, Florida Master Lease Program) Evidencing an Undivided Proportionate Interest of the owners thereof in Basic Rent
GUILDERLAND CENTRAL SCHOOL DISTRICT AUDITED FINANCIAL STATEMENTS AND SUPPLEMENTAL SCHEDULES JUNE 30, 2015
AUDITED FINANCIAL STATEMENTS AND SUPPLEMENTAL SCHEDULES JUNE 30, 2015 C O N T E N T S PAGE INDEPENDENT AUDITORS REPORT... 1 2 MANAGEMENT S DISCUSSION AND ANALYSIS... 3 11 BASIC FINANCIAL STATEMENTS Statement
Sherman Independent School District
Sherman Independent School District Annual Financial Report Year Ended June 30, 2014 Sherman Independent School District Annual Financial Report Year Ended June 30, 2014 Table of Contents Page Exhibit
Adopted Budget Summary Information Fiscal Year 2019
FY19 Adopted County Budget Totals ACTUAL FY17 ADOPTED BUDGET FY18 ADOPTED BUDGET FY19 PERCENT CHANGE TOTAL REVENUES Ad Valorem Taxes 163,389,359 175,214,589 186,432,344 6.40% Ad Valorem - Delinquent 147,906
Montour School District
Montour School District Single Audit June 30, 2015 TABLE OF CONTENTS Independent Auditor's Report Management s Discussion and Analysis i Financial Statements: Government-Wide Financial Statements: Statement
CADILLAC AREA PUBLIC SCHOOLS CADILLAC, MICHIGAN JUNE 30, 2017
JUNE 30, 2017 CERTIFIED PUBLIC ACCOUNTANTS 134 WEST HARRIS STREET 49601 PHONE: (231) 775-9789 FAX: (231) 775-9749 www.bcbcpa.com ANNUAL FINANCIAL REPORT YEAR ENDED JUNE 30, 2017 TABLE OF CONTENTS PAGES