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DUVAL COUNTY SCHOOL BOARD

Monthly Financial Report – Unaudited
  For Composite Periods Ending
          October 31, 2002




           Business Services
            Board Meeting
               7-Jan-03
                                                                                                                                                                     PAGE 1 OF 9
                                                                 DUVAL COUNTY SCHOOL BOARD
                                                                     COMBINED BALANCE SHEET - ALL FUNDS*
                                                                                October 31, 2002

                                                                        Debt            Capital           Special Revenue    Special Revenue      Internal
                                                  General              Service          Projects           Food Service           Other            Service            Total
ASSETS AND OTHER DEBITS:
         Cash                                      (10,456,064.89)                                              145,679.26                2.63      290,000.00        (10,020,383.00)
         Accounts Receivable                         1,125,553.96                                               186,436.15                0.00                          1,311,990.11
         Due From Other Funds                           68,417.19                                                     0.00                0.00                             68,417.19
         Stores Inventory                            3,026,717.69                                               608,003.71                0.00                          3,634,721.40
         Investments - Other                        29,985,000.00       1,062,310.61                                                      0.00                         31,047,310.61
         Investments - SBA                          33,288,264.71       2,698,039.48     200,277,158.57       3,429,524.19       (1,059,942.62)   23,489,063.39       262,122,107.72
         Due From Reinsurer                                                                                                               0.00     1,145,518.95         1,145,518.95
         Due From Other Agencies                                                          40,262,744.89         682,491.17        1,214,505.15     4,119,573.97        46,279,315.18
         Other Current Assets                          25,000.00                                                                                                           25,000.00
         Other Debits                                                                                                                     0.00                                  0.00
         Fixed Assets                              89,568,678.62                       1,154,862,953.81       2,865,415.17       20,940,144.04                      1,268,237,191.64
         Estimated Revenue                        660,507,533.10       26,964,173.07     107,750,752.22      38,966,092.00       92,117,024.04     8,627,044.00       934,932,618.43
         Expenditures                             204,231,873.61       17,868,158.89      44,079,407.83       9,762,969.04       18,407,138.51     2,020,127.12       296,369,675.00
         Encumbrances                              50,949,484.69                          34,409,105.35          79,145.83        1,559,726.57                         86,997,462.44


Total Assets and Other Debits                    1,062,320,458.68      48,592,682.05   1,581,642,122.67      56,725,756.52      133,178,598.32    39,691,327.43     2,922,150,945.67

LIABILITIES AND OTHER CREDITS:
         Salaries Payable                          12,166,392.74                                                                          0.00                         12,166,392.74
         Accounts Payable                           7,960,368.17                           1,157,963.90          58,451.48          154,565.16                          9,331,348.71
         Construction Contracts Payable                                                    3,778,396.10                                   0.00                          3,778,396.10
         Due to Other Funds                                 646.00                                                                        0.00                                646.00
         Due to Other Agencies                                                                                   27,813.24                0.00                             27,813.24
         Deposits Payable (P/R Ded,W/holdings)     11,838,461.79                                                                          0.00                         11,838,461.79
         Estimated Insurance Claims Liability                                                                                             0.00    16,127,703.00        16,127,703.00
         Other Current Liabilities                     67,121.63                                                                          0.00                             67,121.63
         Deferred Revenue                             398,615.60                          21,341,870.59                                   0.00                         21,740,486.19
         Appropriations                           715,563,523.32       29,103,241.67     333,749,723.27      38,827,184.86       92,117,024.04     8,565,850.00     1,217,926,547.16
         Revenue                                  162,960,378.90        1,133,049.52      20,951,209.14       5,305,795.82       18,407,138.51     2,416,212.32       211,173,784.21

Total Liabilities and Other Credits               910,955,508.15       30,236,291.19     380,979,163.00      44,219,245.40      110,678,727.71    27,109,765.32     1,504,178,700.77

RESERVES AND FUND BALANCE
        Investment in General Fixed Assets         89,569,838.67                       1,154,862,953.81       2,865,415.17       20,940,144.04             0.00     1,268,238,351.69
        Retained Earnings                                                                                                                 0.00    12,581,562.11        12,581,562.11
        Fund Balance Reserved:
               For State Categorical Funds                                                                                                                                     0.00
               For Inventory                                0.00                                                608,003.71                                               608,003.71
               Reserve for Encumbrances            50,949,484.69                          34,409,105.35          79,145.83        1,559,726.57               0.00     86,997,462.44
               For Debt Service                                        18,356,390.86                                                                                  18,356,390.86
        Adjustments to Fund Balance/Inventory          (58,339.43)                                               76,542.00
        Restricted Fund Balance                                                            1,497,371.20
        Unappropriated Fund Balance                10,903,966.60                           9,893,529.31       8,877,404.41                                            29,674,900.32


Total Liabilities, Reserves and Fund Balance     1,062,320,458.68      48,592,682.05   1,581,642,122.67      56,725,756.52      133,178,598.32    39,691,327.43     2,922,150,945.67
*Does not include Account Groups
                                                                                                                                                                        PAGE 2 OF 9




                                                              DUVAL COUNTY SCHOOL BOARD
                                                        COMBINED STATEMENT OF REVENUES AND EXPENDITURES
                                                                         October 31, 2002

                                                                           Debt             Capital           Special Revenue     Special Revenue     Internal
                                                        General           Service           Projects           Food Service            Other           Service        Total
REVENUE:
            FEDERAL DIRECT                                  291,026.80                                                                  355,634.58                       646,661.38
            FEDERAL THROUGH STATE                                 0.00                                              125,935.38       17,559,902.14                    17,685,837.52
            STATE SOURCES                               150,241,388.62             0.00      9,606,330.02           227,179.00           (9,168.04)                  160,065,729.60
            LOCAL SOURCES                                11,836,631.45       663,549.96      3,196,680.98         4,952,681.44                0.00    2,416,212.32    23,065,756.15
            OTHER FINANCING SOURCES                         591,332.03       469,499.56      8,148,198.14                 0.00          500,769.83            0.00     9,709,799.56

            TOTAL REVENUE                               162,960,378.90     1,133,049.52     20,951,209.14         5,305,795.82       18,407,138.51    2,416,212.32   211,173,784.21

EXPENDITURES:
          INSTRUCTION:                                  127,268,799.30                                                                7,665,092.72                   134,933,892.02
          INSTRUCTIONAL SUPPORT:
                Pupil Personnel Services                 12,620,718.13                                                                2,377,105.28                    14,997,823.41
                Instructional Media Services              4,938,754.44                                                                   (1,813.05)                    4,936,941.39
                Instruction and Curriculum                4,723,198.57                                                                1,280,989.21                     6,004,187.78
                Instructional Staff Training              2,545,610.79                                                                2,417,406.36                     4,963,017.15
          GENERAL SUPPORT SERVICES:
                Board Office                                615,720.53                                                                        0.00                       615,720.53
                General Administration                      958,427.24                                                                  985,401.76                     1,943,829.00
                School Administration                    10,983,499.21                                                                      859.19                    10,984,358.40
                Facilities Acquisition & Construction       553,790.83                      43,568,010.67                                     0.00                    44,121,801.50
                Fiscal Services                           1,636,580.98                                                                   79,918.50                     1,716,499.48
                Food Services                                 3,986.39                                            9,753,899.78                                         9,757,886.17
                Central Services                         11,025,923.10                                                                   97,039.47    2,020,127.12    13,143,089.69
                Pupil Transportation Services             4,748,001.75                                                                2,835,999.07                     7,584,000.82
                Operation of Plant                       15,334,788.49                                                                    3,112.71                    15,337,901.20
          MAINTENANCE OF PLANT                            5,505,606.67                                                                        0.00                     5,505,606.67
          COMMUNITY SERVICES                                185,931.93                                                                  201,151.29                       387,083.22
          DEBT SERVICE                                      546,641.43    17,836,058.89                               9,069.26                0.00                    18,391,769.58
          TRANSFERS & OTHER MISC                             35,893.83                         511,397.16                 0.00          464,876.00                     1,012,166.99

            TOTAL EXPENDITURES                          204,231,873.61    17,836,058.89     44,079,407.83         9,762,969.04       18,407,138.51    2,020,127.12   296,337,575.00


EXCESS (DEFICIT) REVENUES
OVER (UNDER) EXPENDITURES                               (41,271,494.71)   (16,703,009.37)   (23,128,198.69)      (4,457,173.22)               0.00     396,085.20    (85,163,790.79)
                                                                                                                                PAGE 3 OF 9




                                                          DUVAL COUNTY SCHOOL BOARD
                                                  STATEMENT OF REVENUES AND EXPENDITURES
                                                               GENERAL FUND
                                                               October 31, 2002

                                                                                                                            UNDER
                                                                     2002-2003               YEAR-TO-DATE                   (OVER)
                                                                     BUDGET                    ACTUAL                   COLLECTED/SPENT
REVENUES:
Federal Direct:
     Federal Impact Funds                                 3121              700,000.00                99,996.49                   600,003.51
     R.O.T.C.                                             3191              450,000.00               143,884.62                   306,115.38
     Other Miscellaneous Federal                          3199              456,700.00                47,145.69                   409,554.31
            Total Federal Direct                                          1,606,700.00               291,026.80                 1,315,673.20
Federal through State:
     Medicaid                                             3202                    0.00                      0.00                        0.00
     National Forest Funds                                3255                    0.00                      0.00                        0.00
            Total Federal Through State                                           0.00                      0.00                        0.00

State Sources:
      Florida Education Finance Program                   3310          374,024,278.00            124,701,252.00              249,323,026.00
      CO & DS withheld for Administrative                 3323               66,504.36                      0.00                   66,504.36
      Florida Teacher Lead Program                        3334              791,692.00                791,692.00                        0.00
      Diagnostic Resource Center                          3335               85,635.00                      0.00                   85,635.00
      Instructional Materials                             3336           10,811,375.00              9,189,670.00                1,621,705.00
      Racing Commission Funds                             3341              446,500.00                      0.00                  446,500.00
      State Forest Funds                                  3342                    0.00                    412.82                     (412.82)
      State License Tax                                   3343              343,762.86                 47,099.84                  296,663.02
      Discretionary Lottery Funds                         3344           14,126,171.00                325,000.00               13,801,171.00
      Transportation                                      3354           20,513,546.00              6,837,848.00               13,675,698.00
      School Recognition Funds                            3361                    0.00              5,177,569.00               (5,177,569.00)
      Teacher Recruitment                                 3362                    0.00                      0.00                        0.00
      Pre-School Projects                                 3372            5,070,758.00              1,062,392.40                4,008,365.60
      Supplemental Academic Ins.                          3374                    0.00                      0.00                        0.00
      Public School Technology                            3375            3,121,744.00              1,040,580.00                2,081,164.00
      Teacher Training                                    3376            1,800,570.00                600,192.00                1,200,378.00
      Miscellaneous State Revenue                         3399            1,263,096.00                467,680.56                  795,415.44
              Total State Sources                                       432,465,632.22            150,241,388.62              282,224,243.60
Local Sources:
      District School Tax                                 3411          206,462,433.00              5,701,411.20              200,761,021.80
      District I & S bond Tax                             3412                   0.00                       0.00                        0.00
      District Local Capital Improvement Tax              3413                   0.00                       0.00                        0.00
      Tax Redemptions                                     3421             600,000.00                 762,811.26                 (162,811.26)
      Excess Fees                                         3423                   0.00                       0.00                        0.00
      Tuition (Non-resident)                              3424                   0.00                   9,530.18                   (9,530.18)
      Rent                                                3425                   0.00                       0.00                        0.00
      Interest Including Profit on Investments            3430           3,335,000.00                 381,719.52                2,953,280.48
      Gifts, Grants and Bequests                          3440              64,882.44                 170,990.78                 (106,108.34)
      Student Fees:
              Preschool Program Fees                      3471               59,211.84                 56,075.84                    3,136.00
              PreK Early Intervention Fees                3472              129,326.04                136,778.72                   (7,452.68)
              School Aged Child Care Fees                 3473            7,071,156.04              2,031,665.09                5,039,490.95
              Other Schools, Courses & Fees               3479            1,731,000.00                390,503.89                1,340,496.11
      Misc. Local Revenue                                 3490            4,820,043.00              2,195,144.97                2,624,898.03
              Total Local Sources                                       224,273,052.36             11,836,631.45              212,436,420.91
Transfers In:
      from General Funds                                  3610                    0.00                     0.00                         0.00
      from Capital Project Funds                          3630            1,609,241.89               502,609.91                 1,106,631.98
      from Special Revenue Funds                          3640              464,876.00                     0.00                   464,876.00
      from Internal Service Funds                         3670                    0.00                     0.00                         0.00
      from Trust and Agency Funds                         3680               86,008.63                79,593.87                     6,414.76
Other Financing Sources
      Loans and Capital Lease Agreements                  3720                    0.00                     0.00                         0.00
      Sale of Land and Equipment                          3730                    0.00                     0.00                         0.00
      Loss Recoveries                                     3740                2,022.00                 9,128.25                    (7,106.25)
              Total Transfers & Other Financing Sources                   2,162,148.52               591,332.03                 1,570,816.49

TOTAL REVENUES                                                   $      660,507,533.10   $        162,960,378.90    $         497,547,154.20

BEGINNING FUND BALANCE                                    2700           65,959,956.82             65,959,956.82
PRIOR YEAR ADJUSTMENT TO FUND BALANCE                     2891                    0.00                      0.00
ESTIMATED REVENUE NOT RECEIVED                                                                    503,018,144.73              503,018,144.73
UNAPPROPRIATED EXCESS RECEIPTS                                                                     (5,470,990.53)

TOTAL REVENUES AND FUND BALANCE                                  $      726,467,489.92   $        726,467,489.92    $          (5,470,990.53)
                                                                                                                  PAGE 4 OF 9




                                                   DUVAL COUNTY SCHOOL BOARD
                                                STATEMENT OF REVENUES AND EXPENDITURES
                                                             GENERAL FUND
                                                             October 31, 2002

                                                                                                              UNDER
                                                                2002-2003           YEAR-TO-DATE              (OVER)
                                                                BUDGET                ACTUAL              COLLECTED/SPENT

EXPENDITURES:
Instructional Services                               5000          433,615,773.73        127,268,799.30         306,346,974.43
Instructional Support Services:
      Pupil Personnel Services                       6100           40,240,297.11         12,620,718.13          27,619,578.98
      Instructional Media Services                   6200           16,829,411.13          4,938,754.44          11,890,656.69
      Curriculum Development                         6300           16,851,769.49          4,723,198.57          12,128,570.92
      Instructional Staff Training                   6400            8,284,855.09          2,545,610.79           5,739,244.30
              Total Instructional Support                           82,206,332.82         24,828,281.93          57,378,050.89
General Support Services:
      Board Office                                   7100            2,847,444.94            615,720.53           2,231,724.41
      General Administration                         7200            2,900,135.61            958,427.24           1,941,708.37
      School Administration                          7300           35,082,550.93         10,983,499.21          24,099,051.72
      Facilities Acquisition and Construction        7400            2,043,646.14            553,790.83           1,489,855.31
      Fiscal Services                                7500            6,154,729.87          1,636,580.98           4,518,148.89
      Food Services                                  7600                    0.18              3,986.39              (3,986.21)
      Central Services                               7700           38,402,606.15         11,025,923.10          27,376,683.05
      Pupil Transportation Services                  7800           38,545,135.37          4,748,001.75          33,797,133.62
      Operation of Plant                             7900           52,008,146.06         15,334,788.49          36,673,357.57
              Total General Support                                177,984,395.25         45,860,718.52         132,123,676.73

Maintenance of Plant                                 8100           18,186,784.95          5,505,606.67          12,681,178.28
Community Services                                   9100            1,157,248.94            185,931.93             971,317.01
Debt Service                                         9200            2,255,571.02            546,641.43           1,708,929.59
Transfers Out:
      To Capital Projects Funds                     97/930                   0.00                  0.00                   0.00
      To Special Revenue Funds                      97/940             157,416.61             35,893.83             121,522.78
      To Trust and Agency Funds                     97/980                   0.00                  0.00                   0.00
Payroll Adjustments                                  9800                    0.00                  0.00                   0.00
TOTAL EXPENDITURES AND TRANSFERS                                   715,563,523.32        204,231,873.61         511,331,649.71

UNAPPROPRIATED FUND BALANCE                          2700           10,903,966.60         10,903,966.60
RESTRICTED FUND BALANCE                              2700                                          0.00
RESERVE FOR INVENTORY                                2700                                          0.00
UNEXPENDED BALANCE                                                                       511,331,649.71

TOTAL EXPENDITURES, RESERVES & FUND BALANCE                        726,467,489.92        726,467,489.92
                                                                                                                     PAGE 5 OF 9




                                             DUVAL COUNTY SCHOOL BOARD
                                          STATEMENT OF REVENUES AND EXPENDITURES
                                                    DEBT SERVICE FUND
                                                       October 31, 2002


                                                                                                               UNDER
                                                               2002-2003               YEAR-TO-DATE            (OVER)
                                                               BUDGET                     ACTUAL           COLLECTED/SPENT
REVENUES:
State Sources:
      CO&DS Withheld for SBE/COBI Bonds           3322                3,899,012.15                  0.00          3,899,012.15
                                                                      3,899,012.15                  0.00          3,899,012.15
Local Sources:
      District Interest & Sinking Taxes           3412               18,214,409.00           535,471.59          17,678,937.41
      Tax Redemptions                             3421                  100,000.00            93,085.44               6,914.56
      Interest                                    3431                  250,000.00            34,992.93             215,007.07
                                                                     18,564,409.00           663,549.96          17,900,859.04
Other Financing Sources:
     Proc Refunding Bonds                         3715                 460,712.31            460,712.31                   0.00
     COPS                                         3750                       0.00                  0.00                   0.00
                                                                       460,712.31            460,712.31                   0.00
Transfers-In:
     from Capital Projects Funds                  3630                4,040,039.61              8,787.25          4,031,252.36
                                                                      4,040,039.61              8,787.25          4,031,252.36

TOTAL REVENUES                                                       26,964,173.07          1,133,049.52         25,831,123.55

BEGINNING FUND BALANCE                            2700               20,495,459.46         20,495,459.46
ESTIMATED REVENUE NOT RECEIVED                                                             25,831,123.55         25,831,123.55
UNAPPROPRIATED EXCESS RECEIPTS                                                                      0.00
TOTAL REVENUES AND FUND BALANCE                                      47,459,632.53         47,459,632.53                  0.00

EXPENDITURES:
Debt Service:                                     7900
      Redemption of Principal                      710               16,578,409.17         12,735,000.00          3,843,409.17
      Interest                                     720               10,365,732.94          2,988,587.36          7,377,145.58
      Fees                                         730                2,126,999.56          2,112,471.53             14,528.03
                                                                     29,071,141.67         17,836,058.89         11,235,082.78
Transfers-Out:
     to Capital Projects Funds                    7930                     32,100.00          32,100.00                   0.00
                                                                           32,100.00          32,100.00                   0.00

TOTAL EXPENDITURES                                                   29,103,241.67         17,868,158.89         11,235,082.78

ENDING RESERVE FOR DEBT SERVICE                   2700               18,356,390.86         18,356,390.86
UNEXPENDED BALANCE                                                                         11,235,082.78


TOTAL EXPENDITURES, RESERVES & FUND BALANCE                          47,459,632.53         47,459,632.53
                                                                                                                          PAGE 6 OF 9

                                                   DUVAL COUNTY SCHOOL BOARD
                                                STATEMENT OF REVENUES AND EXPENDITURES
                                                        CAPITAL PROJECTS FUND
                                                             October 31, 2002


                                                                                                                          UNDER
                                                                    2002-2003               YEAR-TO-DATE                  (OVER)
                                                                    BUDGET                     ACTUAL                 COLLECTED/SPENT
REVENUES:
State Sources:
      State Auto, CO & DS Distributed                 3321                 468,107.49                     0.00                  468,107.49
      PECO                                            3391              22,054,326.00             4,000,000.00               18,054,326.00
      Classrooms First                                3392                       0.00                     0.00                        0.00
      SIT Funds                                       3393                       0.00                     0.00                        0.00
      Effort Index                                    3394               2,182,843.59               220,000.00                1,962,843.59
      Class Size Reduction                            3396               6,273,559.00             4,948,858.00                1,324,701.00
      Charter School                                  3397                 200,000.00               283,360.00                  (83,360.00)
      Other Miscellaneous State                       3399                 237,865.00               154,112.02                   83,752.98
             Total State Sources                                        31,416,701.08             9,606,330.02               21,810,371.06
Local Sources:
      District Capital Improvement Tax                3413              64,935,503.00             1,815,157.96               63,120,345.04
      Tax Redemptions                                 3421                 150,000.00               300,630.80                 (150,630.80)
      Interest                                        3431               3,107,800.00             1,080,042.43                2,027,757.57
      Unrealized Gain (Loss) on Investments           3433                       0.00                     0.00                        0.00
      Miscellaneous Local Revenue                     3495                       0.00                     0.00                        0.00
      Prior Year Expense Refund                       3497                       0.00                   849.79                     (849.79)
             Total Local Sources                                        68,193,303.00             3,196,680.98               64,996,622.02
Other Financing Sources:
      Proceeds from Bond Refinancing                  3715               8,108,648.14             8,108,648.14                        0.00
      Sale of Land                                    3731                       0.00                 7,450.00                   (7,450.00)
      Sale of Buildings                               3732                       0.00                     0.00                        0.00
      Other Loss Recovery                             3742                       0.00                     0.00                        0.00
      COPS                                            3750                       0.00                     0.00                        0.00
             Total Other Financing Sources                               8,108,648.14             8,116,098.14                   (7,450.00)
Transfers-In:
      From General Fund                               3610                       0.00                     0.00                        0.00
      From Debt Service                               3620                  32,100.00                32,100.00                        0.00
      From Special Revenue                            3640                       0.00                     0.00                        0.00
      From Interfund (Capital Projects Only)          3650                       0.00                     0.00                        0.00
             Total Transfers-In                                             32,100.00                32,100.00                        0.00

TOTAL REVENUES                                                  $      107,750,752.22   $        20,951,209.14    $          86,799,543.08

BEGINNING FUND BALANCE                                2700             237,389,871.56           237,389,871.56
ESTIMATED REVENUE NOT RECEIVED                                                                   87,041,833.67               87,041,833.67
UNAPPROPRIATED EXCESS RECEIPTS                                                          $          (242,290.59)
TOTAL REVENUES AND FUND BALANCE                                 $      345,140,623.78   $       345,140,623.78    $            (242,290.59)

EXPENDITURES:
General Support Services:
     Facilities Acquisition & Construction            7400
            Library Books                              610               7,259,646.80               559,008.05                6,700,638.75
            Audio Visual Materials                     620               1,815,479.38               101,791.80                1,713,687.58
            Buildings and Fixed Equipment              630              62,973,735.06             7,094,566.65               55,879,168.41
            Furniture, Fixtures and Equipment          640              53,045,381.66             9,306,083.00               43,739,298.66
            Motor Vehicles (Include Buses)             650                 895,000.00                57,068.00                  837,932.00
            Land                                       660               8,476,961.72               307,799.39                8,169,162.33
            Improvements other than Buildings          670              17,653,113.32             3,886,679.83               13,766,433.49
            Remodeling and Renovations                 680             171,485,546.25            19,969,740.84              151,515,805.41
            Computer Software                          690               4,495,577.58             2,285,273.11                2,210,304.47

Debt Service                                           9200
Transfers-Out:                                         9700
            To General Fund                           97/910             1,609,241.89               502,609.91                1,106,631.98
            To Debt Service Funds                     97/920             4,040,039.61                 8,787.25                4,031,252.36
            To Interfunds (Capital Projects)          97/950                     0.00                     0.00                        0.00
TOTAL EXPENDITURES                                              $      333,749,723.27            44,079,407.83    $         289,670,315.44

UNAPPROPRIATED FUND BALANCE                              2700            9,893,529.31             9,893,529.31
RESTRICTED FUND BALANCE                                  2700            1,497,371.20             1,497,371.20
UNEXPENDED BALANCE                                                                              289,670,315.44


TOTAL EXPENDITURES, RESERVES & FUND BALANCE                     $      345,140,623.78   $       345,140,623.78
                                                                                                                            PAGE 7 OF 9


                                                   DUVAL COUNTY SCHOOL BOARD
                                                STATEMENT OF REVENUES AND EXPENDITURES
                                                  SPECIAL REVENUE FUND - FOOD SERVICES
                                                              October 31, 2002

                                                                                                                             UNDER
                                                                     2002-2003                YEAR-TO-DATE                   (OVER)
                                                                     BUDGET                      ACTUAL                  COLLECTED/SPENT
REVENUE:
Federal Through State:
      School Lunch Act
            Lunch Reimbursement                         3261              14,502,940.00                 67,443.00              14,435,497.00
            Breakfast Reimbursement                     3262               4,230,161.00                      0.00               4,230,161.00
            School Snack Reimbursement                  3263                 272,320.00                      0.00                 272,320.00
            Child Care Program                          3264               1,114,526.00                      0.00               1,114,526.00
            USDA Donated Commodities                    3265               1,606,039.00                      0.00               1,606,039.00
            Summer Food Program                         3267               1,712,570.00                 58,492.38               1,654,077.62
            Other Food Sales                            3269                       0.00                      0.00                       0.00
            Total Federal Sources                                         23,438,556.00                125,935.38              23,312,620.62
State Sources:
      Categorical State
            Breakfast Supplement                        3337                 330,200.00                124,377.00                 205,823.00
            Lunch Supplement                            3338                 422,580.00                102,802.00                 319,778.00
            K-8 Summer School                           3377                 566,511.00                      0.00                 566,511.00
            Other Miscellaneous State Revenue           3399                  20,101.00                      0.00                  20,101.00
            Total State Sources                                            1,339,392.00                227,179.00               1,112,213.00
Local Sources:
      Food Service
            Interest on Investments                     3431                 121,380.00                 32,413.91                  88,966.09
            Student Lunches                             3451               5,727,599.00              4,774,347.62                 953,251.38
            Student Breakfast                           3452                 270,250.00                  1,371.90                 268,878.10
            Adult Meals                                 3453                 114,787.00                 62,186.58                  52,600.42
            A La Carte Meals                            3454               7,821,695.00                  1,566.08               7,820,128.92
            Other Food Sales                            3456                 122,433.00                 78,564.01                  43,868.99
            Other Miscellaneous Local                   3495                  10,000.00                  2,227.87                   7,772.13
            Refund of Prior Year Expense                3497                       0.00                      3.47                      (3.47)
            Total Local Sources                                           14,188,144.00              4,952,681.44               9,235,462.56
Other Financing Sources:
      Transfers In                                      3680                      0.00                       0.00                       0.00
      Loss Recoveries                                   3740                      0.00                       0.00                       0.00
            Total Other Financing Sources                                         0.00                       0.00                       0.00
TOTAL REVENUES                                                   $       38,966,092.00    $          5,305,795.82    $         33,660,296.18

BEGINNING FUND BALANCE                                                    9,346,500.98               9,346,500.98
ESTIMATED REVENUE NOT RECEIVED                                                                      33,660,299.65              33,660,299.65
UNAPPROPRIATED EXCESS RECEIPTS                                                            $                 (3.47)
TOTAL REVENUES AND FUND BALANCE                                  $       48,312,592.98    $         48,312,592.98    $                 (3.47)

EXPENDITURES:
General Support Services
     Food Services:                                     7600
           Salaries                                      100             12,911,122.01               3,615,873.05               9,295,248.96
           Employee Benefits                             200              4,193,279.01               1,010,473.09               3,182,805.92
           Purchased Services                            300              2,823,487.13                 576,786.37               2,246,700.76
           Energy Services                               400                881,388.75                  30,028.09                 851,360.66
           Materials and Supplies                        500             16,864,270.00               4,437,408.78              12,426,861.22
           Capital Outlay                                600                623,006.96                  50,262.12                 572,744.84
           Other Expenses                                700                476,593.00                  33,068.28                 443,524.72
     Total General Support                                               38,773,146.86               9,753,899.78              29,019,247.08

Debt Service                                             9200                54,038.00                   9,069.26                 44,968.74
Transfers Out:                                           9700                                                                          0.00
      To Capital Projects Fund                          97/930                    0.00                       0.00                      0.00

TOTAL EXPENDITURES AND TRANSFERS                                 $       38,827,184.86    $          9,762,969.04    $         29,064,215.82

UNAPPROPRIATED FUND BALANCE                             2700              8,877,404.41               8,877,404.41
RESERVE FOR INVENTORY                                   2700                608,003.71                 608,003.71
UNEXPENDED BALANCE                                                                                  29,064,215.82


TOTAL EXPENDITURES, RESERVES & FUND BALANCE                      $       48,312,592.98    $         48,312,592.98
                                                        DUVAL COUNTY SCHOOL BOARD                                                  PAGE 8 OF 9

                                                  STATEMENT OF REVENUES AND EXPENDITURES
                                                       SPECIAL REVENUE FUND - OTHER
                                                               October 31, 2002

                                                                                                                             UNDER
                                                                       2002-2003               YEAR-TO-DATE                  (OVER)
                                                                       BUDGET                    ACTUAL                  COLLECTED/SPENT
REVENUE:
Federal Direct:
     Miscellaneous                                          3199            2,134,292.13              355,634.58                1,778,657.55
            Total Federal Direct                                            2,134,292.13              355,634.58                1,778,657.55

Federal Through State:
     Vocational Education Act                               3201            1,462,329.03               384,094.05               1,078,234.98
     Medicaid                                               3202              544,779.00                79,903.00                 464,876.00
     Job Training Partnership Act (JTPA)                    3220                    0.00                     0.00                       0.00
     Eisenhower Math and Science                            3226            7,621,633.21               490,547.52               7,131,085.69
     Drug Free Schools                                      3227              978,316.61               247,142.67                 731,173.94
     Education for the Handicapped Act (PL 94-142)          3230           35,884,909.75             8,028,799.63              27,856,110.12
     Education Consolidation and Improve. Act (Chapter 2)   3240           35,251,746.04             7,041,772.27              28,209,973.77
     Education Consolidation and Improve. Act (Chapter 2)   3270              720,306.26                   605.45                 719,700.81
     Other Federal through State                            3294            7,410,056.19             1,287,037.55               6,123,018.64
           Total Federal through State                                     89,874,076.09            17,559,902.14              72,314,173.95

State Sources:
      Diagnostic and Learning Resources Centers             3335                    0.00                     0.00                       0.00
      Other Miscellaneous State Revenue                     3399                    0.00                (9,168.04)                  9,168.04
            Total State Sources                                                     0.00                (9,168.04)                  9,168.04

Local Sources:
      Preschool Program Fees                                3471                    0.00                     0.00                       0.00
            PreK Early Intervention
      Other Course and Class Fees Fees                      3472                    0.00                     0.00                       0.00
      School Aged Child Care Fees                           3473                    0.00                     0.00                       0.00
      Other School Course Fees                              3479                    0.00                     0.00                       0.00
      Other Miscellaneous Local Revenue                     3490                    0.00                     0.00                       0.00
            Total Local Sources                                                     0.00                     0.00                       0.00

Transfers-In:
     From General Fund                                      3610             108,655.82                35,893.83                   72,761.99
     From Special Revenue Fund                              3640                   0.00               464,876.00                 (464,876.00)
            Total Transfers-In                                               108,655.82               500,769.83                 (392,114.01)

BEGINNING FUND BALANCE                                      2700                    0.00                     0.00

TOTAL REVENUES AND BEGINNING BALANCES                              $       92,117,024.04   $        18,407,138.51    $         73,709,885.53


EXPENDITURES:
Instruction:                                                5000
      Basic Instruction                                     5100           34,346,152.08             5,791,047.61              28,555,104.47
      Exceptional Student                                   5200           14,525,650.73             1,560,664.07              12,964,986.66
      Vocational-Technical                                  5300              378,802.52               135,292.99                 243,509.53
      Other Instruction                                     5500              996,378.31               178,088.05                 818,290.26
             Total Instruction                                             50,246,983.64             7,665,092.72              42,581,890.92

Instructional Support Services:                             6000
      Pupil Personnel Services                              6100           11,573,521.44             2,377,105.28               9,196,416.16
      Instructional Media Services                          6200              473,793.49                (1,813.05)                475,606.54
      Curriculum Development                                6300            5,966,097.64             1,280,989.21               4,685,108.43
      Instructional Staff Training                          6400           13,024,263.44             2,417,406.36              10,606,857.08
             Total Instructional Support                                   31,037,676.01             6,073,687.80              24,963,988.21

General Support Services:                                   7000
     Board Office                                           7100                    0.00                     0.00                       0.00
     General Administration                                 7200            4,370,143.61               985,401.76               3,384,741.85
     School Administration                                  7300                2,828.86                   859.19                   1,969.67
     Facilities Acquisition and Construction                7400            1,621,188.71                     0.00               1,621,188.71
     Fiscal Services                                        7500               79,903.01                79,918.50                     (15.49)
     Central Services                                       7700              536,171.82                97,039.47                 439,132.35
     Pupil Transportation Services                          7800            3,143,781.08             2,835,999.07                 307,782.01
     Operation of Plant                                     7900               14,970.00                 3,112.71                  11,857.29
            Total General Support                                           9,768,987.09             4,002,330.70               5,766,656.39

Maintenance of Plant                                        8100                   0.00                     0.00                       0.00
Community Services                                          9100             598,501.30               201,151.29                 397,350.01
Debt Service                                                9200                   0.00                     0.00                       0.00
Transfers Out:                                              9700
      To General Fund                                        910             464,876.00               464,876.00                        0.00

TOTAL EXPENDITURES AND TRANSFERS                                           92,117,024.04            18,407,138.51              73,709,885.53

ENDING FUND BALANCE                                         2700                    0.00                     0.00                       0.00

TOTAL EXPENDITURES, RESERVES & FUND BALANCE                        $       92,117,024.04   $        18,407,138.51    $         73,709,885.53
                                            DUVAL COUNTY SCHOOL BOARD                                            PAGE 9 0F 9
                                         STATEMENT OF REVENUES AND EXPENDITURES
                                                 INTERNAL SERVICE FUND
                                                      October 31, 2002

                                                                                                                 UNDER
                                                            2002-2003                 YEAR-TO-DATE               (OVER)
                                                            BUDGET                      ACTUAL               COLLECTED/SPENT

REVENUES:
Local Sources:
       Interest                              3431                    174,500.00                119,238.09               55,261.91
       PreK Early Intervention               3470                          0.00                      0.00                    0.00
       Charges for Services                  3481                          0.00                      0.00                    0.00
       Premium Revenue                       3484                  8,452,544.00              2,019,088.56            6,433,455.44
       Other Operating Revenue               3489                          0.00                      0.00                    0.00
       Refund of Prior Expenditures          3497                          0.00                277,885.67             (277,885.67)
                Total Local Sources                                8,627,044.00              2,416,212.32            6,210,831.68
Transfers-In:
       From General Fund                     3610                          0.00                      0.00                      0.00
                Total Transfers-In                                         0.00                      0.00                      0.00

TOTAL REVENUES                                       $             8,627,044.00   $          2,416,212.32    $       6,210,831.68

BEGINNING RETAINED EARNINGS                  2700                 12,520,368.11             12,520,368.11
ESTIMATED REVENUE NOT RECEIVED                                                               6,488,717.35            6,488,717.35
UNAPPROPRIATED EXCESS RECEIPTS                                                                (277,885.67)
TOTAL REVENUES AND BEGINNING BALANCE                 $            21,147,412.11   $         21,147,412.11    $        (277,885.67)


EXPENDITURES:
Central Services:                            7700
       Salaries                              100                      38,575.00                      0.00               38,575.00
       Employee Benefits                     200                      11,575.00                      0.00               11,575.00
       Supplemental Insurance Purchase       300                   1,140,000.00                      0.00            1,140,000.00
       Supplies                              500                         700.00                      0.00                  700.00
       Capital Outlay                        600                           0.00                      0.00                    0.00
       Other Claims Expense                  700                   7,375,000.00              2,020,127.12            5,354,872.88
       Transfer to General Fund              910                           0.00                      0.00                    0.00

TOTAL EXPENDITURES                                   $             8,565,850.00   $          2,020,127.12    $       6,545,722.88

ENDING RETAINED EARNINGS                     2700                 12,581,562.11             12,581,562.11
UNEXPENDED BALANCE                                                                           6,545,722.88


TOTAL EXPENDITURES AND ENDING BALANCE                $            21,147,412.11   $         21,147,412.11
                        REVENUE BY SOURCE -- ALL FUNDS


150,050,000




125,050,000




100,050,000




 75,050,000




 50,050,000




 25,050,000


                                                                      FEDERAL DIRECT
    50,000                                                            FEDERAL VIA STATE
              FEDERAL    FEDERAL VIA     STATE     LOCAL     OTHER    STATE SOURCES
               DIRECT       STATE       SOURCES   SOURCES   SOURCES
                                                                      LOCAL SOURCES
                                       SOURCES                        OTHER SOURCES
                   EXPENDITURES BY FUNCTION -- ALL FUNDS




                Maintenance of Plant   Community Services
                       1.86%                0.13%
                                                            Debt Service
                                                               6.21%
                                                                           Other Misc.
                                                                             0.34%




General Support Services
         35.50%                                                                                    Instruction
                                                                                                     45.53%




Instructional Support                                                           Instruction
       10.43%                                                                   Instructional Support
                                                                                General Support Services
                                                                                Maintenance of Plant
                                                                                Community Services
                                                                                Debt Service
                                                                                Other Misc.
                      EXPENDITURES BY OBJECT -- ALL FUNDS


                     Material and Supplies
                             8.69%
                                                      Capital Outlay
                                                         16.77%
  Energy Services
      1.81%



                                                                 Other Expenses
                                                                     10.80%


Purchased Services
      8.27%




                                                                           Salaries
                                                                           Employee Benefits
                                                                           Purchased Services
     Employee Benefits                               Salaries              Energy Services
          11.30%                                     42.36%                Material and Supplies
                                                                           Capital Outlay
                                                                           Other Expenses
                           REVENUE BY SOURCE -- GENERAL FUND




140,050,000

120,050,000

100,050,000

 80,050,000

 60,050,000

 40,050,000

 20,050,000

    50,000                                                           FEDERAL DIRECT

               FEDERAL       STATE SOURCES OTHER FINANCING SOURCES
          FEDERAL DIRECTTHROUGH STATE LOCAL SOURCES                  FEDERAL THROUGH STATE

                                                                     STATE SOURCES

                                                                     LOCAL SOURCES

                              SOURCES                                OTHER FINANCING SOURCES
                                     EXPENDITURES BY FUNCTION -- GENERAL FUND




                                              Community Services            Other Misc.
              Maintenance of Plant                 0.10%                      0.02%
                     2.70%                                                                Debt Service
                                                                                             0.27%

General Support Services
         22.43%




      Instructional Support
             12.16%
                                                                      Instruction
                                                                                          Instruction
                                                                        62.32%            Instructional Support
                                                                                          General Support Services
                                                                                          Maintenance of Plant
                                                                                          Community Services
                                                                                          Debt Service
                                                                                          Other Misc.

								
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