LEA Budget System Combined Budget for,, and Changes in Fund Balances Governmental and Expendable Trust Funds Fiscal Year 2018, Fiscal Period 00 047 - Marion County Schools GOVERNMENTAL FIDUCIARY General Special Revenue Debt Service Capital Projects Expendable Trust Total State Sources $20,595,277.25 $0.00 $0.00 $1,124,521.00 $0.00 $21,719,798.25 Federal Sources $9,312.52 $3,835,340.10 $0.00 $0.00 $0.00 $3,844,652.62 Local Sources $3,967,260.57 $2,426,417.41 $0.00 $194,768.00 $389,713.68 $6,978,159.66 Other Sources $8,213.19 $75,184.88 $0.00 $0.00 $0.00 $83,398.07 Total : $24,580,063.53 $6,336,942.39 $0.00 $1,319,289.00 $389,713.68 $32,626,008.60 Instructional Services $15,300,135.41 $2,658,926.46 $0.00 $0.00 $225,245.69 $18,184,307.56 Instructional Support Services $3,918,225.22 $411,246.43 $0.00 $0.00 $26,963.54 $4,356,435.19 Operation & Maintenance Services $1,741,356.37 $334,059.47 $0.00 $503,962.30 $4,950.00 $2,584,328.14 Auxiliary Services $1,691,024.56 $2,184,745.07 $0.00 $17,000.00 $6,147.02 $3,898,916.65 General Administrative Services $977,354.38 $296,721.36 $0.00 $0.00 $0.00 $1,274,075.74 Capital Outlay $125,000.00 $0.00 $0.00 $975,000.00 $0.00 $1,100,000.00 Debt Service $0.00 $3,196.60 $0.00 $369,764.08 $0.00 $372,960.68 Other $445,529.63 $526,497.01 $0.00 $0.00 $102,564.46 $1,074,591.10 Total : $24,198,625.57 $6,415,392.40 $0.00 $1,865,726.38 $365,870.71 $32,845,615.06 Other Fund Sources (Uses) Other Fund Sources: $117,941.70 $828,625.35 $0.00 $0.00 $0.00 $946,567.05 Other Fund Uses: $678,625.35 $150,000.00 $0.00 $0.00 $0.00 $828,625.35 Total Other Fund Sources (Uses): ($560,683.65) $678,625.35 $0.00 $0.00 $0.00 $117,941.70 Excess and Other Sources Over (Under) and Other Fund Uses: ($179,245.69) $600,175.34 $0.00 ($546,437.38) $23,842.97 ($101,664.76) Beginning Fund Balance - October 1: $7,947,995.30 $1,397,858.89 $0.00 $2,351,310.96 $235,828.77 $11,932,993.92 Ending Fund Balance - September 30: $7,768,749.61 $1,998,034.23 $0.00 $1,804,873.58 $259,671.74 $11,831,329.16 1/8/2018 1:50:09 PM Pulled from Production
Combined Balance Sheet -- All Fund Types and Account Groups Exhibit F-I-A 047 - Marion County Schools GOVERNMENTAL PROPRIETARY FIDUCIARY ACCOUNT Special Debt Capital Enterp/ GROUPS Description General Revenue Service Projects Internal Trust Agency F/A L/T Dept Assets and Other Debits: Assets: Cash $8,408,542.84 $935,512.52 $0.00 $2,346,128.11 $0.00 $221,214.55 $0.00 Investments $0.00 $14,864.59 $0.00 $0.00 $0.00 $14,905.64 $0.00 Receivables $34.05 $7.13 $0.00 $0.00 $0.00 $0.00 $0.00 Interfund Receivables $277,582.63 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Inventories $0.00 $73,259.31 $0.00 $0.00 $0.00 $0.00 $0.00 Other Assets Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $55,409,091.40 Construction In Progress $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $515,313.73 Other Debits: Amounts Available Amounts to be Provided $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $450,051.69 Other Debits Total Assets and Other Debits: $8,686,159.52 $1,023,643.55 $0.00 $2,346,128.11 $0.00 $236,120.19 $56,374,456.82 Liabilities and Fund Equity: Liabilities: Claims Payable $0.00 $318.18 $0.00 $0.00 $0.00 $0.00 $0.00 Interfund Payable $0.00 $0.00 $0.00 $277,582.63 $0.00 $0.00 $0.00 Other Liabilities $13,051.16 $48,088.87 $0.00 $0.00 $0.00 $0.00 $0.00 Long-Term Liabilities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $450,051.69 Total Liabilities: $13,051.16 $48,407.05 $0.00 $277,582.63 $0.00 $0.00 $450,051.69 Fund Equity: Investments in General Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $55,924,405.13 Contributed Capital Reserved Fund Balance $84,902.53 $274,427.98 $0.00 $396,354.10 $0.00 $18,884.81 $0.00 Unreserved Fund balance $8,588,205.83 $700,808.52 $0.00 $1,672,191.38 $0.00 $217,235.38 $0.00 Total Fund Equity: $8,673,108.36 $975,236.50 $0.00 $2,068,545.48 $0.00 $236,120.19 $55,924,405.13 Total Liabilities and Fund Equity: $8,686,159.52 $1,023,643.55 $0.00 $2,346,128.11 $0.00 $236,120.19 $56,374,456.82 1/8/2018 1:51:05 PM Pulled from Production
Combined Statement of,, and Changes in Fund Balances Exhibit F-II-A 047 - Marion County Schools GOVERNMENTAL FIDUCIARY General Special Revenue Debt Service Capital Projects Expendable Trust Total State Sources $3,385,782.00 $0.00 $0.00 $45,462.00 $0.00 $3,431,244.00 Federal Sources $220.00 $145,026.98 $0.00 $0.00 $0.00 $145,246.98 Local Sources $836,441.53 $525,136.72 $0.00 $0.00 $74,896.79 $1,436,475.04 Other Sources $274,418.76 $0.00 $0.00 $0.00 $0.00 $274,418.76 Total : $4,496,862.29 $670,163.70 $0.00 $45,462.00 $74,896.79 $5,287,384.78 Instructional Services $2,446,901.79 $481,991.52 $0.00 $0.00 $27,317.17 $2,956,210.48 Instructional Support Services $674,396.53 $75,793.94 $0.00 $0.00 $2,756.95 $752,947.42 Operation & Maintenance Services $290,621.65 $42,040.44 $0.00 $181,752.26 $0.00 $514,414.35 Auxiliary Services $287,598.41 $361,989.48 $0.00 $0.00 $0.00 $649,587.89 General Administrative Services $173,432.30 $47,542.95 $0.00 $0.00 $0.00 $220,975.25 Capital Outlay $0.00 $0.00 $0.00 $146,475.22 $0.00 $146,475.22 Debt Service $0.00 $500.00 $0.00 $0.00 $0.00 $500.00 Other $66,365.29 $108,995.71 $0.00 $0.00 $40,246.74 $215,607.74 Total : $3,939,315.97 $1,118,854.04 $0.00 $328,227.48 $70,320.86 $5,456,718.35 Other Fund Sources (Uses) Other Fund Sources: $174,566.74 $18,226.55 $0.00 $0.00 $767.57 $193,560.86 Other Fund Uses: $7,000.00 $65,672.41 $0.00 $0.00 $5,052.08 $77,724.49 Total Other Fund Sources (Uses): $167,566.74 ($47,445.86) $0.00 $0.00 ($4,284.51) $115,836.37 Excess and Other Sources Over (Under) and Other Fund Uses: $725,113.06 ($496,136.20) $0.00 ($282,765.48) $291.42 ($53,497.20) Beginning Fund Balance - October 1: $7,947,995.30 $1,471,372.70 $0.00 $2,351,310.96 $235,828.77 $12,006,507.73 Ending Fund Balance: $8,673,108.36 $975,236.50 $0.00 $2,068,545.48 $236,120.19 $11,953,010.53 1/8/2018 1:51:52 PM Pulled from Production
Combined Statement of,, and Changes in Fund Balances Budget and Actual Exhibit F-III-A 047 - Marion County Schools GENERAL VARIANCE SPECIAL REVENUE VARIANCE Description Budget Actual (Unfavorable) Budget Actual (Unfavorable) State Sources $20,595,277.25 $3,385,782.00 ($17,209,495.25) $0.00 $0.00 $0.00 Federal Sources $9,312.52 $220.00 ($9,092.52) $3,835,340.10 $145,026.98 ($3,690,313.12) Local Sources $3,967,260.57 $836,441.53 ($3,130,819.04) $2,426,417.41 $525,136.72 ($1,901,280.69) Other Sources $8,213.19 $274,418.76 $266,205.57 $75,184.88 $0.00 ($75,184.88) Total : $24,580,063.53 $4,496,862.29 ($20,083,201.24) $6,336,942.39 $670,163.70 ($5,666,778.69) Instructional Services $15,300,135.41 $2,446,901.79 $12,853,233.62 $2,658,926.46 $481,991.52 $2,176,934.94 Instructional Support Services $3,918,225.22 $674,396.53 $3,243,828.69 $411,246.43 $75,793.94 $335,452.49 Operation & Maintenance Services $1,741,356.37 $290,621.65 $1,450,734.72 $334,059.47 $42,040.44 $292,019.03 Auxiliary Services $1,691,024.56 $287,598.41 $1,403,426.15 $2,184,745.07 $361,989.48 $1,822,755.59 General Administrative Services $977,354.38 $173,432.30 $803,922.08 $296,721.36 $47,542.95 $249,178.41 Special Revenue Outlay $125,000.00 $0.00 $125,000.00 $0.00 $0.00 $0.00 General Service $0.00 $0.00 $0.00 $3,196.60 $500.00 $2,696.60 Other $445,529.63 $66,365.29 $379,164.34 $526,497.01 $108,995.71 $417,501.30 Total : $24,198,625.57 $3,939,315.97 $20,259,309.60 $6,415,392.40 $1,118,854.04 $5,296,538.36 Other Financing Sources (Uses) Other Financing Sources: $117,941.70 $174,566.74 $56,625.04 $828,625.35 $18,226.55 ($810,398.80) Other Financing Uses: $678,625.35 $7,000.00 $671,625.35 $150,000.00 $65,672.41 $84,327.59 Total Other Financing Sources (Uses): ($560,683.65) $167,566.74 $728,250.39 $678,625.35 ($47,445.86) ($726,071.21) Excess and Other Sources Over (Under) and Other Uses: ($179,245.69) $725,113.06 $904,358.75 $600,175.34 ($496,136.20) ($1,096,311.54) Beginning Fund Balance - Oct. 1: $7,947,995.30 $7,947,995.30 $0.00 $1,397,858.89 $1,471,372.70 $73,513.81 Ending Fund Balance: $7,768,749.61 $8,673,108.36 $904,358.75 $1,998,034.23 $975,236.50 ($1,022,797.73) 1/8/2018 1:52:24 PM Pulled from Production
Combined Statement of,, and Changes in Fund Balances Budget and Actual Exhibit F-III-B 047 - Marion County Schools DEBT SERVICE VARIANCE CAPITAL PROJECTS VARIANCE Description Budget Actual (Unfavorable) Budget Actual (Unfavorable) State Sources $0.00 $0.00 $0.00 $1,124,521.00 $45,462.00 ($1,079,059.00) Federal Sources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Local Sources $0.00 $0.00 $0.00 $194,768.00 $0.00 ($194,768.00) Other Sources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total : $0.00 $0.00 $0.00 $1,319,289.00 $45,462.00 ($1,273,827.00) Instructional Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Instructional Support Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Operation & Maintenance Services $0.00 $0.00 $0.00 $503,962.30 $181,752.26 $322,210.04 Auxiliary Services $0.00 $0.00 $0.00 $17,000.00 $0.00 $17,000.00 Debt Administrative Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Capital Outlay $0.00 $0.00 $0.00 $975,000.00 $146,475.22 $828,524.78 Debt Service $0.00 $0.00 $0.00 $369,764.08 $0.00 $369,764.08 Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total : $0.00 $0.00 $0.00 $1,865,726.38 $328,227.48 $1,537,498.90 Other Financing Sources (Uses) Other Financing Sources: $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Other Financing Uses: $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Other Financing Sources (Uses): $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Excess and Other Sources Over (Under) and Other Uses: $0.00 $0.00 $0.00 ($546,437.38) ($282,765.48) $263,671.90 Beginning Fund Balance - Oct. 1: $0.00 $0.00 $0.00 $2,351,310.96 $2,351,310.96 $0.00 Ending Fund Balance: $0.00 $0.00 $0.00 $1,804,873.58 $2,068,545.48 $263,671.90 1/8/2018 1:53:07 PM Pulled from Production
Combined Statement of,, and Changes in Fund Balances Budget and Actual Exhibit F-III-C 047 - Marion County Schools EXPENDABLE TRUST Description Budget Actual TOTAL GOVERNMENT AND FUND TYPES VARIANCE AND EXPENDABLE TRUST FUNDS (Unfavorable) Budget Actual VARIANCE (Unfavorable) State Sources $0.00 $0.00 $0.00 $21,719,798.25 $3,431,244.00 ($18,288,554.25) Federal Sources $0.00 $0.00 $0.00 $3,844,652.62 $145,246.98 ($3,699,405.64) Local Sources $389,713.68 $74,896.79 ($314,816.89) $6,978,159.66 $1,436,475.04 ($5,541,684.62) Other Sources $0.00 $0.00 $0.00 $83,398.07 $274,418.76 $191,020.69 Total : $389,713.68 $74,896.79 ($314,816.89) $32,626,008.60 $5,287,384.78 ($27,338,623.82) Instructional Services $225,245.69 $27,317.17 $197,928.52 $18,184,307.56 $2,956,210.48 $15,228,097.08 Instructional Support Services $26,963.54 $2,756.95 $24,206.59 $4,356,435.19 $752,947.42 $3,603,487.77 Operation & Maintenance Services $4,950.00 $0.00 $4,950.00 $2,584,328.14 $514,414.35 $2,069,913.79 Auxiliary Services $6,147.02 $0.00 $6,147.02 $3,898,916.65 $649,587.89 $3,249,328.76 Expendable Administrative Services $0.00 $0.00 $0.00 $1,274,075.74 $220,975.25 $1,053,100.49 Total Outlay $0.00 $0.00 $0.00 $1,100,000.00 $146,475.22 $953,524.78 Expendable Service $0.00 $0.00 $0.00 $372,960.68 $500.00 $372,460.68 Other $102,564.46 $40,246.74 $62,317.72 $1,074,591.10 $215,607.74 $858,983.36 Total : $365,870.71 $70,320.86 $295,549.85 $32,845,615.06 $5,456,718.35 $27,388,896.71 Other Financing Sources (Uses) Other Financing Sources: $0.00 $767.57 $767.57 $946,567.05 $193,560.86 ($753,006.19) Other Financing Uses: $0.00 $5,052.08 ($5,052.08) $828,625.35 $77,724.49 $750,900.86 Total Other Financing Sources (Uses): $0.00 ($4,284.51) ($4,284.51) $117,941.70 $115,836.37 ($2,105.33) Excess and Other Sources Over (Under) and Other Uses: $23,842.97 $291.42 ($23,551.55) ($101,664.76) ($53,497.20) $48,167.56 Beginning Fund Balance - Oct. 1: $235,828.77 $235,828.77 $0.00 $11,932,993.92 $12,006,507.73 $73,513.81 Ending Fund Balance: $259,671.74 $236,120.19 ($23,551.55) $11,831,329.16 $11,953,010.53 $121,681.37 1/8/2018 1:53:41 PM Pulled from Production