THE SCHOOL BOARD OF MIAMI-DADE COUNTY, FLORIDA NET POSITION BY COMPONENT - PRIMARY GOVERNMENT
|
|
|
- Natalie Reeves
- 5 years ago
- Views:
Transcription
1 NET POSITION BY COMPONENT - PRIMARY GOVERNMENT (amounts expressed in millions) Primary Government: Governmental activities: Net investment in capital assets $ 1,200.6 $ 1,429.7 $ 1,713.0 $ 1,767.6 $ 1,764.0 Restricted Unrestricted (195.2) (166.3) (263.5) (366.6) (287.5) Total primary government net position $ 1,600.1 $ 1,720.4 $ 1,792.3 $ 1,757.2 $ 1,718.5 SOURCE(S): The School Board of Miami-Dade County - Office of the Controller 128
2 TABLE $ 1,830.1 $ 1,670.6 $ 1,557.5 $ 1,550.2 $ 1, (233.9) (168.3) (242.3) (259.0) (321.0) $ 1,705.2 $ 1,683.0 $ 1,488.5 $ 1,395.4 $ 1,
3 CHANGES IN NET POSITION - PRIMARY GOVERNMENT (amounts expressed in thousands) Primary Government: Governmental activities: Program Revenues Charges for services Instruction $ 29,249 $ 28,102 $ 28,884 $ 28,869 Pupil transportation services Food services 35,957 37,318 40,285 38,366 Operating grants and contributions Pupil transportation services 28,428 29,052 29,844 29,465 Operation and maintenance of plant - 29, Food services 100,489 94,393 96,785 96,810 Capital grants and contributions Operation and maintenance of plant 55,096 26,734 41,443 54,032 Facilities acquisition and construction 106,471 54,264 53,491 68,716 Interest on long-term debt 13,631 13,839 12,561 12,687 Total primary government program revenues $ 369,415 $ 313,680 $ 303,566 $ 329,085 Expenses Governmental activities: Instructional services $ 1,738,016 $ 1,830,948 $ 2,001,297 $ 2,081,140 Instructional support services 297, , , ,134 Pupil transportation services 85,767 86,735 92,194 94,463 Operation and maintenance of plant 352, , , ,086 Food services 143, , , ,098 School administration 163, , , ,333 General administration 117,630 97, , ,640 Other 39,569 40,952 42,124 41,957 Facilities Acquisition and Construction 91, , , ,473 Interest on long-term debt 74,061 84, , ,210 Unallocated Depreciation/Amortization 70,219 77,215 86, ,471 Total primary government expenses $ 3,173,543 $ 3,384,892 $ 3,667,554 $ 3,912,005 Net (Expense)/Revenue-Primary Government $ (2,804,128) $ (3,071,212) $ (3,363,988) $ (3,582,920) General Revenues and Other Changes in Net Position Taxes Property Taxes, Levied for Operational Purposes $ 863,176 $ 999,850 $ 1,156,499 $ 1,303,337 Property Taxes, Levied for Debt Service 83,192 86,264 79,251 87,786 Property Taxes, Levied for Capital Projects 278, , , ,681 Grants and Contributions Not Restricted to Specific Programs 1,711,397 1,699,682 1,695,306 1,614,868 Investment earnings 29,184 52,961 71,776 56,622 Miscellaneous 9,356 17,470 21,412 20,518 Total primary government general revenues $ 2,975,231 $ 3,191,495 $ 3,426,700 $ 3,547,812 Change in Net Position $ 171,103 $ 120,283 $ 62,712 $ (35,108) SOURCE(S): The School Board of Miami-Dade County - Office of the Controller 130
4 TABLE $ 27,633 $ 29,826 $ 29,438 $ 33,094 $ 32,219 $ 32, , ,163 31,902 29,647 27,148 21,546 20,121 25, , , , , , ,457 38,586 19,601 28,529 14,494 14,394 23,866 11,121 7,403 8,860 10,107 22,708 22,733 13,329 13,471 13,512 13,552 13,591 13,543 $ 253,580 $ 215,230 $ 231,003 $ 220,543 $ 237,714 $ 260,824 $ 1,934,225 $ 1,933,411 $ 2,016,750 $ 1,918,275 $ 1,956,415 $ 2,098, , , , , , ,258 86,033 84,479 83,894 81,573 82,507 81, , , , , , , , , , , , , , , , , , ,316 86,407 82,454 81,435 83,904 83,985 81,601 34,969 32,843 33,249 30,302 30,982 29, ,416 84, ,561 77,863 26,584 69, , , , , , , , , , , , ,932 $ 3,618,603 $ 3,487,465 $ 3,561,047 $ 3,405,164 $ 3,397,163 $ 3,641,295 $ (3,365,023) $ (3,272,235) $ (3,330,044) $ (3,184,621) $ (3,159,449) $ (3,380,471) $ 1,410,467 $ 1,339,331 $ 1,222,023 $ 1,191,592 $ 1,184,421 $ 1,214,002 66,703 61,145 72,052 44,572 44,454 65, , , , , , ,099 1,352,520 1,466,475 1,677,325 1,415,403 1,495,657 1,605,649 25,561 6,794 6,145 3,742 3,228 2,876 47,658 19,095 41,673 33,313 46,986 43,793 $ 3,326,363 $ 3,258,918 $ 3,307,813 $ 2,990,075 $ 3,070,868 $ 3,238,251 $ (38,660) $ (13,317) $ (22,231) $ (194,546) $ (88,581) $ (142,220) 131
5 FUND BALANCES - GOVERNMENTAL FUNDS (amounts expressed in thousands) Pre-GASB General Fund: Reserved $ 86,821 $ 85,624 $ 53,500 $ 24,451 Unreserved: Designated for estimated rebudgets and obligations 72,698 40,746 43,267 2,243 Undesignated 62,548 68,653 40,614 5,936 Total general fund $ 222,067 $ 195,023 $ 137,381 $ 32,630 All other governmental funds: Reserved $ 390,538 $ 796,322 $ 978,174 $ 912,315 Unreserved, reported in: Designated for capital projects 507, , , ,977 Undesignated Special revenue funds 2,013 (1,681) (2,374) (2,130) Capital projects funds (34,671) (68,904) (148,413) (128,470) Total all other governmental funds $ 865,314 $ 1,039,149 $ 966,154 $ 905,692 Post-GASB 54 General Fund: Nonspendable: Restricted: Assigned: Unassigned: Total general fund All other governmental funds: Nonspendable: Capital Projects Other Non-major Restricted: Special Revenue Debt Service Capital Projects Assigned: Capital Projects Unassigned: Special Revenue Capital Projects Total all other governmental funds NOTE(S): Five years of data available for GASB 54 compliance SOURCE(S): The School Board of Miami-Dade County - Office of the Controller 132
6 TABLE $ - $ 205 $ 8,580 $ 6,364 $ 7,138 $ 7,843 2,908 4,522 8,409 5,146 1,522 1,321 20,179 43,431 33,815 51,758 17,733 18,094 58,136 83, ,908 80,875 57,957 29,274 $ 81,223 $ 131,732 $ 221,712 $ 144,143 $ 84,350 $ 56,532 $ 23,080 $ 21,039 $ 20,301 $ 20,038 $ 22,213 $ 21,461 2,044 1,525 3,723 2,378 3,109 3,296-7,095 11,691 14,963 15,036 17,624 76,467 81,329 93,322 79,704 77,619 71, , , , ,151 45, ,038 11,957 8,686 8,750 9,765 1,395 1,393 (762) (50,086) $ 653,171 $ 582,517 $ 391,453 $ 231,999 $ 164,555 $ 419,
7 CHANGES IN FUND BALANCES-GOVERNMENTAL FUNDS AND DEBT SERVICE RATIO (amounts expressed in thousands) REVENUES: Local sources: Ad valorem taxes $ 1,230,305 $ 1,414,057 $ 1,639,072 $ 1,848,733 Food services sales 35,957 37,318 40,285 38,366 Interest income 29,519 53,821 69,371 55,641 Net increase (decrease) in fair value of investments (336) (860) 2, Local grants and other 135, ,773 86,999 83,430 Total local sources 1,431,006 1,605,109 1,838,132 2,027,152 State sources: Florida education finance program 1,045, , , ,734 Public education capital outlay 55,096 26,734 41,443 40,825 Food services 2,780 2,781 2,723 2,630 State grants and other 439, , , ,917 Total state sources 1,542,761 1,477,362 1,463,848 1,431,106 Federal sources: Federal grants and other 319, , , ,945 Food services 89,883 86,108 87,367 87,357 Total federal sources 409, , , ,302 Total revenues $ 3,382,976 $ 3,510,131 $ 3,742,502 $ 3,892,560 EXPENDITURES: Instructional services $ 1,700,122 $ 1,797,336 $ 1,961,556 $ 2,054,536 Instructional support services 284, , , ,938 Pupil transportation services 84,955 85,582 91,462 93,909 Operation and maintenance of plant 345, , , ,515 School administration 160, , , ,959 General administration 114, , , ,339 Food services 142, , , ,588 Community Service 38,781 39,993 41,473 41,224 Capital outlay 395, ,589 1,110, ,355 Debt service Principal 126, , , ,634 Interest 82,868 85, , ,024 Total expenditures $ 3,476,561 $ 3,905,145 $ 4,789,000 $ 4,666,021 Excess of revenues over (under) expenditures $ (93,585) $ (395,014) $ (1,046,498) $ (773,461) Other financing sources (uses) Transfers in 238, , , ,455 Transfers out (238,161) (245,153) (549,922) (568,455) Issuance of debt 183, , ,209 1,058,545 Premium on issuance of debt 8,606 16,748 33,823 32,161 Issuance of debt for refunding Premium on refunding of debt (278,415) Payments to refunding bond escrow agent (90,590) - (11,300) (245,279) Proceeds from sale of capital assets , Proceeds from loans/leases/construction agreements 1,530 63, ,008 40,886 Total other financing sources (uses) $ 103,645 $ 543,805 $ 880,971 $ 608,248 Net change in fund balances $ 10,060 $ 148,791 $ (165,527) $ (165,213) Debt service as a percentage of noncapital expenditures 6.5% 5.6% 10.4% 6.8% SOURCE(S): The School Board of Miami-Dade County - Office of the Controller 134
8 TABLE $ 1,888,838 $ 1,770,556 $ 1,586,242 $ 1,541,080 $ 1,520,106 $ 1,605,799 36,164 31,902 29,647 27,148 21,545 20,121 30,251 4,443 4,499 3,556 3,290 2,764 (351) (120) 25 (59) (62) ,635 83,526 86,541 82,527 99, ,433 2,049,537 1,890,307 1,706,954 1,654,252 1,644,751 1,732, , , , , , ,494 25,049 5,178 14, ,416 2,249 2,136 2,261 2,146 2, , , , , , ,514 1,080, ,316 1,158,342 1,095,276 1,154,704 1,266, , , , , , ,809 91, , , , , , , , , , , ,967 $ 3,585,996 $ 3,503,570 $ 3,548,358 $ 3,221,156 $ 3,302,722 $ 3,524,436 $ 1,913,023 $ 1,926,447 $ 2,005,289 $ 1,904,491 $ 1,936,994 $ 2,059, , , , , , ,813 86,022 84,186 83,906 81,543 81,096 79, , , , , , , , , , , , ,803 95,427 97,421 96,156 91,095 89,560 90, , , , , , ,405 34,701 32,511 32,363 30,046 30,829 29, , , , , , , , , , , , , , , , , , ,428 $ 4,176,217 $ 3,726,785 $ 3,680,711 $ 3,472,311 $ 3,446,608 $ 3,641,393 $ (590,221) $ (223,215) $ (132,353) $ (251,155) $ (143,886) $ (116,957) 680, , , , , ,836 (680,332) (534,579) (366,201) (356,206) (309,832) (355,836) 367, ,345 25, ,565 (1,936) ,806 - (27,380) 278, ,175 73,943 8, ,772 9,046 (57,440) (1,862) (284,294) (834) (272,796) (82,043) , , ,232 2,075 37,256 $ 386,293 $ 203,070 $ 31,269 $ 14,132 $ 16,649 $ 344,198 $ (203,928) $ (20,145) $ (101,084) $ (237,023) $ (127,237) $ 227, % 8.6% 8.2% 7.8% 7.1% 8.0% 135
9 ASSESSED VALUE OF TAXABLE PROPERTY TABLE 5 (amounts expressed in thousands) Total Total Assessed Value Net Assessed Direct Fiscal Residential Non-Residential Personal Less: Taxable Tax Year Property Property Property Exemptions Value Rate* 2005 $ 131,936,540 $ 31,532,460 $ 14,066,893 $ 32,544,925 $ 144,990, ,652,719 62,168,087 15,295,926 38,328, ,788, ,007, ,574,422 14,957,660 42,709, ,829, ,899, ,322,122 15,318,056 42,266, ,272, ,864, ,518,645 15,983,145 48,207, ,159, ,033, ,993,192 15,512,732 41,438, ,100, ,304,836 94,587,729 15,343,608 42,095, ,141, ,627,907 92,085,058 15,217,124 41,991, ,938, ,395,063 ** 93,095,428 ** 15,258,069 ** 41,604,134 ** 198,144,426 ** ,462,814 *** 98,853,331 *** 17,283,805 *** 41,081,425 *** 214,518,525 *** * ** *** Total District Direct Overlapping Rates are found on Table 7. Assessed value for FY 2013 were updated to reflect 2012 Final Tax Roll. Assessed value for FY 2014 were updated to reflect 2013 First Certified Tax Roll. NOTE(S): Projected assessed valuation as of January 1 reflects 100% of actual value. SOURCE(S): Miami-Dade County Property Appraiser and Finance Department 136
10 PRINCIPAL PROPERTY TAX PAYERS Current year and Nine Years Ago (amounts expressed in thousands) TABLE Percentage Percentage 2005 of Total 2014 of Total Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Taxpayer Value Rank Value Value Rank Value Florida Power & Light Company $ 2,150, % $ 4,898, % BellSouth Telcommunication, Inc. 990, AT&T - BellSouth Telecommunications, Inc , Aventura Mall Venture , Fountainebleau Florida Hotel LLC , SDG Dadeland Associates 396, , Graham Companies 346, , Jose Milton 328, SRI Miami Venture LP 274, Dolphin Mall , Turnberry Associates 249, Tarmac America LLC , S Biscayne TIC I LLC , Flagler Development Company 178, MB Redevelopment Inc , Crescent Miami Center, LLC 230, Federated Department Stores 181, Total $ 5,326, % $ 8,119, % NOTE(S): See Table 5 for Total Taxable Value for Miami-Dade County. FY was $144,990,968. FY was $214,518,525. SOURCE(S): Miami-Dade County Property Appraiser's Office 137
11 DIRECT AND OVERLAPPING PROPERTY TAX RATES The School Board of Miami-Dade County General Fund Debt Service Funds Capital Project Funds Total District Direct Tax Rates Overlapping Tax Rates Aventura Bal Harbour Bay Harbor Island Biscayne Park Coral Gables Cutler Bay Doral El Portal Florida City Golden Beach Hialeah Hialeah Gardens Homestead Indian Creek Islandia Key Biscayne Medley Miami Miami Beach Miami Gardens Miami Lakes Miami Shores Miami Springs North Bay Village North Miami North Miami Beach Opa Locka Palmetto Bay Pinecrest South Miami Sunny Isles Beach Surfside Sweetwater Unincorporated County Virginia Gardens West Miami NOTE(S): Millage rate represents $1,000 of taxable assessed valuation. Municipality will show millage rates starting the year after they were incorporated. SOURCE(S): The School Board of Miami-Dade County, Miami-Dade County Office of the Property Appraiser 138
12 TABLE * * District millage rates are actual. All other millage rates are proposed by the Miami-Dade County Office of the Property Appraiser. 139
13 PROPERTY TAX LEVIES AND COLLECTIONS - PRIMARY GOVERNMENT (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 2005 $ 1,268,957 $ 1,230, % $ 9,535 $ 1,239, % ,466,589 1,414, ,669 1,422, ,695,415 1,639, ,638 1,652, ,919,331 1,850, ,819 1,872, ,959,007 1,888, ,855 1,928, ,805,599 1,770, ,047 1,817, ,614,699 1,586, ,056 1,618, ,525,140 1,509, ,972 1,533, ,584,376 1,495, ,523 1,498, ,647,236 1,605, ,397 1,606, SOURCE(S): The School Board of Miami-Dade County - Office of the Controller 140
14 RATIOS OF OUTSTANDING DEBT BY TYPE - PRIMARY GOVERNMENT (amounts expressed in thousands) TABLE 9 Government Activities State Board of Education General Certificates Capital Total Percent of Total Outstanding Fiscal Capital Outlay Obligation of Leases Primary Debt to Personal Per Year Bonds Bonds Participation Payable Government Income Capita 2005 $ 119,945 $ 557,545 $ 1,131,970 $ 3,006 $ 1,812, % $ , ,100 1,555,970 65,336 2,234, , ,320 2,023,295 97,153 2,661, , , ,880 2,508, ,751 3,120, , , ,285 2,766, ,670 3,359, , , ,360 2,939, ,509 3,445, , , ,005 2,994, ,213 3,408, , , ,860 2,935, ,096 3,278, , , ,345 2,878,597 89,332 3,141, , , ,185 2,809, ,555 3,320, ,286 SOURCE(S): Population and Personal Income - The Beacon Council, Research Development on Table 13 All other information - The School Board of Miami-Dade County - Office of the Controller 141
15 RATIOS OF NET GENERAL BONDED DEBT OUTSTANDING (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 2005 $ 691,135 $ 66,008 $ 625,127 $ 144,990, ,374 61, , ,788, ,525 65, , ,829, ,440 70, , ,272, ,070 48, , ,159, ,100 48, , ,100, ,720 55, , ,141, ,945 36, , ,938, ,605 33, , ,144,426 * ,693 48, , ,518,525 * 0.17 * Preliminary assessed value provided by Miami-Dade County Property Appraiser is subject to changes pending final Value Adjustment Board hearings. SOURCE(S): Population as of April of each year on Table 10 - U.S. Bureau of Census, Property values - Miami-Dade County - Office of the Property Appraiser, All other information - The School Board of Miami-Dade County - Office of the Controller 142
16 TABLE 10 Net Net Bonded Bonded Debt per Pupil Debt Per Population Capita Enrollment Pupil 2,356,378 $ ,784 $ 1,709 2,356, ,550 1,550 2,473, ,283 1,347 2,467, ,774 1,175 2,463, ,150 1,034 2,475, , ,509, , ,540, , ,540, , ,581, ,268 1,
17 LEGAL DEBT MARGIN INFORMATION (amounts expressed in thousands) Debt limit $ 14,499,097 $ 17,378,804 $ 20,882,959 $ 24,127,298 Total net debt applicable to the limit 625, , , ,745 Legal debt margin $ 13,873,970 $ 16,818,230 $ 20,407,040 $ 23,718,553 Total net debt applicable to the limit as a percentage of debt 4.31% 3.23% 2.28% 1.69% SOURCE(S): Miami-Dade County- Office of the Property Appraiser 144
18 TABLE $ 25,015,937 $ 22,410,057 $ 19,614,106 $ 19,293,858 $ 19,814,443 $ 21,451, , , , , , ,623 $ 24,658,945 $ 22,110,107 $ 20,186,913 $ 19,752,310 $ 19,674,703 $ 21,092, % 1.34% 1.14% 0.93% 0.71% 1.68% LEGAL DEBT MARGIN CALCULATION FOR FISCAL YEAR 2013 Net Assessed Taxable Property Value - January 2013 $ 214,518,525 * Limit on Bond Indebtedness, 10% of net assessed taxable property value $ 21,451,853 Total Bonded Debt $ 407,693 Less: Net Assets in Debt Service Funds 48,070 Debt applicable to Limit (359,623) Legal Debt Limit $ 21,092,230 * Preliminary assessed value provided by Miami-Dade County Property Appraiser is subject to changes pending final Value Adjustment Board hearings. 145
19 PLEDGED-REVENUE COVERAGE (amounts expressed in thousands) TABLE 12 Local Optional Millage Levy Debt Service Coverage Fiscal Year Revenue Principal Interest Total Ratio 2005 $ 281,030 $ 29,350 $ 44,774 $ 74, ,576 38,895 48,435 87, ,181 50,563 73, , ,813 58,895 97, , ,758 73, , , ,334 85, , , ,618 90, , , ,450 88,908 92, , ,812 83,292 89, , ,877 90, , , Coverage Ratio: Revenue divided by Debt Service Total (Principal and Interest). SOURCE(S): The School Board of Miami-Dade County - Office of the Controller 146
20 DEMOGRAPHIC AND ECONOMIC STATISTICS TABLE 13 Fiscal Year Population Personal Income (thousands of dollars) Per Capita Personal Income Unemployment Rate ,356,378 $ 75,090,488 $ 31, % ,376,343 82,481,222 34, ,402,208 85,978,571 35, ,387,170 88,954,732 37, ,398,245 90,915,774 37, ,563,885 92,227,399 35, ,516,515 97,815,794 38, ,551, ,688,604 39, * 2,565,685 52,332,624 20, * 2,581,623 57,043,542 22, * Based on estimated calculations. SOURCE(S): The Beacon Council, Research Development 147
21 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 48, % 33, % Miami-Dade County 32, , Federal Government 20, , Florida State Government 18, , University of Miami, Inc. 9, , Baptist Health Systems of South Florida 10, , American Airlines 9, , Jackson Memorial Hospital 11, , Publix Super Market , City of Miami , Florida International University 5, Miami Dade Community College 7, United Parcel Service 5, Total Civilian Labor Force Employment: 1,113,560 1,300,476 SOURCE(S): The Beacon Council, Research Development 148
22 NUMBER OF PERSONNEL TABLE 15 (1) (2) (3) (4) Fiscal Administrative Other Other Non- Part-Time Year Instructional and Technical Instructional Instructional Hourly Total Ratio of Instructional and Administrative Personnel to Pupils* ,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, ,710 2,186 2,500 10,666 10,393 50, ,397 2,047 2,277 11,098 9,292 48, ,540 1,919 2,179 10,514 8,417 45, ,299 1,889 2,116 10,055 7,773 44, ,389 1,890 1,993 9,242 7,675 42, ,161 1,886 1,874 8,910 8,157 41, ,388 1,856 2,700 9,604 5,366 45, * See Table 17 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(S): The School Board of Miami-Dade County - Research Services 149
23 TEACHER BASE SALARIES TABLE 16 County Statewide Fiscal Minimum Maximum Average Average Year Salary Salary Salary Salary 2005 $ 33,275 $ 68,325 $ 47,300 $ 41, ,200 69,225 47,471 42, ,000 72,225 49,191 45, ,000 74,425 50,737 46, ,000 74,425 49,555 46, ,500 75,425 50,749 46, ,500 75,425 52,440 45, ,500 75,425 54,000 53, ,000 76,425 52,702 52, ,500 77,525 54,615 45,723 SOURCE(S): The School Board of Miami-Dade County; Occupational Employment Statistics 150
24 OPERATING STATISTICS (dollar amounts expressed in thousands) TABLE 17 Cost Pupil Fiscal Operating per Instructional Teacher Year Enrollment Expenditures Pupil Staff Ratio Percentage of Students Receiving Free or Reduced-Price Meals ,784 $ 2,871,448 $ , % ,550 3,051, , ,283 3,278, , ,774 3,431, , ,150 3,132, , ,458 3,120, , ,133 3,157, , ,945 3,020, , ,152 3,061, , ,268 3,223, , SOURCE(S): The School Board of Miami-Dade County - Office of the Controller and Research Services Department 151
25 CAPITAL ASSET INFORMATION Schools Elementary Buildings 1,988 1,989 2,556 2,029 2,052 Square Feet 16,138,653 16,221,552 17,713,348 18,154,936 18,796,652 Capacity 143, , , , ,860 Enrollment 161, , , , ,437 Middle Buildings Square Feet 7,166,818 7,198,138 7,775,763 7,904,366 8,434,841 Capacity ,951 63,958 68,540 Enrollment 75,457 68,053 76,601 76,557 79,572 Senior Buildings Square Feet 9,788,822 9,788,532 10,698,512 11,416,775 11,756,444 Capacity ,846 90,584 94,806 Enrollment 101, , , , ,279 Other Buildings Square Feet 2,786,683 3,052,883 1,946,889 2,228,140 2,153,973 Capacity 13,525 16,298 9,116 13,946 11,109 Enrollment 4,031 3,928 49,268 48,407 48,860 Administrative Buildings Square Feet 1,066,760 1,068,849 1,329,539 1,322,181 1,287,399 Transportation Garages Buses 1,723 1,630 1,865 1,865 1,726 Athletics Football fields Soccer fields Running tracks Baseball/Softball Swimming Pools SOURCE(S): Florida Inventory of School Houses Report, Permanent Buildings Only 152
26 TABLE ,068 2,066 2,041 2,074 2,078 19,347,677 19,423,637 19,326,611 20,567,609 20,632, , , , , , , , , , , ,317,452 8,156,068 8,056,542 7,667,841 7,626,708 67,056 65,769 64,950 69,057 67,511 58,830 54,666 81,213 80,561 79, ,908,595 13,198,179 13,365,034 12,770,548 13,270, , , , , ,186 88,685 88, , , , ,100,516 2,058,234 2,169,806 1,848,408 2,068,055 10,744 10,693 11,364 8,279 9,777 47,434 34,884 26,324 28,892 28, ,324,202 1,289,954 1,237,005 1,197,461 1,208, ,623 1,515 1,401 1,446 1,
Miami-Dade County Public Schools giving our students the world
Miami-Dade County Public Schools giving our students the world Statistical Section The Statistical Section presents detailed information as a context for understanding what the information in the financial
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
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
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
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,
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
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
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.
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
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
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
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
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
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
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
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
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
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
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,
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
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
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
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:
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
CONTINUING DISCLOSURE INFORMATION REGARDING THE SHERMAN INDEPENDENT SCHOOL DISTRICT. Table 1 ASSESSED VALUATION (A)
CONTINUING DISCLOSURE INFORMATION REGARDING THE SHERMAN INDEPENDENT SCHOOL DISTRICT Table 1 ASSESSED VALUATION 2017/18 Total Assessed Valuation... $ 3,612,498,722 2017/18 Taxable Assessed Valuation...
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
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
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
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
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
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:
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
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
FY FINAL BUDGET VOLUSIA COUNTY SCHOOL BOARD DELAND ADMINISTRATIVE CENTER SEPTEMBER 10, 2013
FY 2013-14 FINAL BUDGET VOLUSIA COUNTY SCHOOL BOARD DELAND ADMINISTRATIVE CENTER SEPTEMBER 10, 2013 Feb. 26 & March 12, 2013 BUDGET CALENDAR Budget Workshops April 9, 2013* April 23, 2013* May 3, 2013
School District of Volusia County. FY Recommended Budget September 13, 2011
School District of Volusia County FY2011-12 Recommended Budget September 13, 2011 Budget Calendar May 9 General Fund Budget Workshop May 9 School Staffing Distribution May 10 June 28 July 1 July 14 July
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
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
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
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
Primary Government Net Position
Statistical (Unaudited) 171 Net Position by Component Last Ten Fiscal Years (dollars in thousands - accrual basis of accounting) Governmental activities Net investment in capital assets $ 1,238,768 $ 1,188,810
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...
Bloomington, Illinois
Bloomington, Illinois City of Bloomington, McLean County, Illinois Taxable General Obligation Refunding Bonds, Series 2014A, $14,920,000 and General Obligation Refunding Bonds, Series 2014B, $9,700,000,
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
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
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 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
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,
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
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
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,
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
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
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
CONTINUING DISCLOSURE INFORMATION REGARDING THE BROWNSBORO INDEPENDENT SCHOOL DISTRICT. Table 1 ASSESSED VALUATION (A)
CONTINUING DISCLOSURE INFORMATION REGARDING THE BROWNSBORO INDEPENDENT SCHOOL DISTRICT Table 1 ASSESSED VALUATION 2017/18 Total Assessed Valuation... $ 1,079,024,771 2017/18 Taxable Assessed Valuation...
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
STATEMENT OF ANNUAL FINANCIAL INFORMATION AND OPERATING DATA OF THE COUNTY OF FRESNO, CALIFORNIA
STATEMENT OF ANNUAL FINANCIAL INFORMATION AND OPERATING DATA OF THE, CALIFORNIA Introduction This Statement of Annual Financial Information and Operating Data dated February 28, 2013 (the Statement ) of
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
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:
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
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
CONTINUING DISCLOSURE INFORMATION REGARDING THE HAYS CONSOLIDATED INDEPENDENT SCHOOL DISTRICT. Table 1 ASSESSED VALUATION (a)
CONTINUING DISCLOSURE INFORMATION REGARDING THE HAYS CONSOLIDATED INDEPENDENT SCHOOL DISTRICT Table 1 ASSESSED VALUATION (a) 2012/13 Total Assessed Valuation... $4,754,521,928 2012/13 Taxable Assessed
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
PASCO COUNTY SCHOOLS, FLORIDA
PASCO COUNTY SCHOOLS, FLORIDA Series 2013, 2013A, 2009, 2008C, 2007A, 2007, 2005A,B, 2004A, 2003 Summary of Statistical Data Seven- History Net Current Number of Expenditure Per Number of Instructional
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
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
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...
-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
St. Lucie County, FL
St. Lucie County, FL St. Lucie County Water and Sewer District Utility System Improvement and Refunding Revenue Bonds,, $21,105,000, Dated: December 12, 2013 St. Lucie County, Florida Sales Tax Refunding
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
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
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
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
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
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
DAYTONA BEACH CHAMBER OF COMMERCE
DAYTONA BEACH CHAMBER OF COMMERCE EDUCATION COMMITTEE MEETING AUGUST 13, 2014 MILLAGE LEVY COMPARISON FY10 Actual FY11 Actual FY12 Actual FY13 Actual FY14 Actual FY15 Actual TAXING AUTHORITY State Local
Fiscal Year 2005 Adopted Budget
Fiscal Year 2005 Budget REVENUE SUMMARIES Revenue Summaries TAXABLE VERSUS GROSS VALUE EXEMPTIONS AT A GLANCE Ad valorem taxes are taxes levied against the assessed valuation of real and tangible persona
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
Presented By: Christian A. Fenton Deputy Superintendent for Business and Operations
Presented By: Christian A. Fenton Deputy Superintendent for Business and Operations Ih Isha Smith Director of Business Operations Key Financial Factors 2012-13 2013-14 Impact/Observation State Aid Per
ESPARTO UNIFIED SCHOOL DISTRICT COUNTY OF YOLO ESPARTO, CALIFORNIA FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR'S REPORT JUNE 30, 2014
COUNTY OF YOLO ESPARTO, CALIFORNIA FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR'S REPORT JUNE 30, 2014 TABLE OF CONTENTS PAGE INDEPENDENT AUDITOR'S REPORT 1 MANAGEMENT S DISCUSSION AND ANALYSIS 3 BASIC
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,
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
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
NORTH LAKE TAHOE FIRE PROTECTION DISTRICT TABLE OF CONTENTS
NORTH LAKE TAHOE FIRE PROTECTION DISTRICT 2016-2017 TABLE OF CONTENTS SCHEDULE DESCRIPTION PAGE - Budget Table of Contents 1 Schedule 1 Transmittal Letter 2 Schedule S-2 Statistical Data 3 Schedule S-3
EAST TROY COMMUNITY SCHOOL DISTRICT
EAST TROY COMMUNITY SCHOOL DISTRICT AUDITED FINANCIAL STATEMENTS JUNE 30, 2015 James R. Frechette CERTIFIED PUBLIC ACCOUNTANT June 30, 2015 TABLE OF CONTENTS Page Independent Auditor s Report 1-2 Basic
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
PRELIMINARY GENERAL FUND BUDGET
LEA Name : Kennett Consolidated SD Class : 3 AUN Number : 124154003 County : Chester PRELIMINARY GENERAL FUND BUDGET Fiscal Year 2018-2019 General Fund Budget Approval Date of Adoption of the General Fund
Kent County, Michigan. Annual Financial Report
Kent County, Michigan Annual Financial Report For the year ended June 30, 2018 Table of Contents For the year ended June 30, 2018 Financial Section Independent Auditor s Report... 1 Management s Discussion
Section One Statewide Average Financial Tables and Charts
Section One Statewide Average Financial Tables and Charts Introduction Section One of this publication contains twelve statewide tables, ten of which display charts, that provide public school district
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
Municipal Credit Research Glossary of Terms
Municipal Credit Research Glossary of Terms 2012 Morningstar, Inc. All rights reserved. Reproduction or transcription by any means, in whole or in part, without the prior written consent of Morningstar,
CLINTON COMMUNITY SCHOOL DISTRICT
CLINTON COMMUNITY SCHOOL DISTRICT AUDITED FINANCIAL STATEMENTS JUNE 30, 2015 James R. Frechette CERTIFIED PUBLIC ACCOUNTANT June 30, 2015 TABLE OF CONTENTS Independent Auditor s Report 1-2 Basic Financial
ALBA PUBLIC SCHOOL REPORT ON FINANCIAL STATEMENTS JUNE 30, 2012
REPORT ON FINANCIAL STATEMENTS JUNE 30, 2012 Baird, Cotter and Bishop, P.C. C E R T I F I E D P U B L I C A C C O U N T A N T S 134 WEST HARRIS STREET CADILLAC, MICHIGAN 49601 PHONE: 231 775 9789 FAX:
Branch County, Michigan. Annual Financial Report
Branch County, Michigan Annual Financial Report For the year ended Table of Contents For the year ended Financial Section Independent Auditor s Report... 1 Management s Discussion and Analysis... 4 Basic
FINAL GENERAL FUND BUDGET
LEA Name : Bethel Park SD Class : 2 AUN Number : 103021252 County : Allegheny FINAL GENERAL FUND BUDGET Fiscal Year 2018-2019 General Fund Budget Approval Date of Adoption of the General Fund Budget: 05/22/2018
IMLAY CITY COMMUNITY SCHOOLS IMLAY CITY, MICHIGAN AUDIT REPORT FOR THE YEAR ENDED JUNE 30, 2010
IMLAY CITY COMMUNITY SCHOOLS IMLAY CITY, MICHIGAN AUDIT REPORT TABLE OF CONTENTS PAGE Report of Independent Accountants Management s Discussion and Analysis I II - VIII Basic Financial Statements: Government-wide
FINAL GENERAL FUND BUDGET
LEA Name : Highlands SD Class : 3 AUN Number : 103024753 County : Allegheny FINAL GENERAL FUND BUDGET Fiscal Year 2018-2019 General Fund Budget Approval Date of Adoption of the General Fund Budget: 05/14/2018
FY15 REVENUES. FY 14 Adopted Taxes. General Fund $ $ $753.50
BROWARD COUNTY BUDGET-IN-BRIEF FY15 REVENUES Overview County services are funded with a variety of revenue sources. These sources include the following: property taxes, miscellaneous taxes and assessments,