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Superintendent's Monthly Financial Statement by liwenting

VIEWS: 2 PAGES: 15

									DUVAL COUNTY SCHOOL BOARD

Monthly Financial Report – Unaudited
  For Composite Periods Ending
          March 31, 2006




           Business Services
            Board Meeting
             May 2, 2006
                                                                                                                                                                                                                                                              PAGE 1 OF 9
                                                                                                               DUVAL COUNTY SCHOOL BOARD
                                                                                                                    COMBINED BALANCE SHEET - ALL FUNDS
                                                                                                                               March 31, 2006

                                                                                                          Debt                            Capital                    Special Revenue                Special Revenue              Internal
                                                                         General                         Service                          Projects                    Food Service                  Other (Federal)              Service                    Total
ASSETS AND OTHER DEBITS:
        Cash (1)                                             $                (5,176,473.63) $                  72,017.29     $                           -     $                15,750.00    $                    677.64    $        290,000.00     $          (4,798,028.70)
        Accounts Receivable                                                   11,712,074.43                                                                                     167,932.69                       7,777.00                                       11,887,784.12
        Due From Other Funds
        Stores Inventory                                                       2,754,927.24                                                                                     795,019.09                                                                      3,549,946.33
        Investments - Other                                                  167,899,778.42                    906,992.18                     112,025,259.11                                                                       19,687,200.00              300,519,229.71
        Investments - SBA (2)                                                  9,178,206.54                 18,817,338.77                      72,179,815.94                  4,517,525.01                  (1,088,471.27)         13,644,201.93              117,248,616.92
        Investment with Fiscal Agent                                                                        37,220,258.48                       9,771,600.03                                                                                                   46,991,858.51
        Due From Reinsurer                                                                                                                                                                                                                                              0.00
        Due From Other Agencies                                                     25,177.62                      6,642.16                    25,596,533.55                                                 1,295,770.37             284,781.50               27,208,905.20
        Other Current Assets                                                                                                                                                                                                        2,412,519.82                2,412,519.82
        Other Debits
        Fixed Assets                                                          79,642,453.74                                                 1,409,506,367.02                 7,187,988.29                  21,889,158.58               11,648.00             1,518,237,615.63
        Estimated Revenue                                                    799,523,731.17                 43,850,360.59                     198,007,085.18                43,022,898.60                 125,047,104.40           10,632,488.22             1,220,083,668.16
        Expenditures                                                         598,360,966.15                 20,273,173.11                      89,632,070.51                34,499,304.69                  62,398,080.99            5,889,905.62               811,053,501.07
        Encumbrances                                                          28,135,587.71                                                    42,842,753.63                 1,300,408.42                   5,754,451.57            1,167,438.78                79,200,640.11


Total Assets and Other Debits                                $             1,692,056,429.39     $          121,146,782.58     $             1,959,561,484.97    $           91,506,826.79     $           215,304,549.28     $     54,020,183.87     $       4,133,596,256.88

LIABILITIES AND OTHER CREDITS:
        Salaries Payable                                                      32,108,235.56                                                                                                                                                                     32,108,235.56
        Accounts Payable                                                       2,020,292.27                                                       354,780.86                     10,292.05                     215,753.74              (27,944.58)               2,573,174.34
        Construction Contracts Payable                                                                                                          2,037,423.98                                                                                                     2,037,423.98
        Due to Other Funds
        Due to Other Agencies                                                                                                                                                   114,242.86                                            530,886.92                   645,129.78
        Deposits Payable (P/R Ded,W/holdings)                                 13,647,901.01                                                                                                                                                                     13,647,901.01
        Estimated Insurance Claims Liability                                                                                                                                                                                       15,063,500.00                15,063,500.00
        Other Current Liabilities                                                  317,102.83                                                                                       174.31                                                                         317,277.14
        Deferred Revenue                                                                                                                       11,541,249.00                                                                                                    11,541,249.00
        Appropriations                                                       856,944,604.59                 35,834,110.52                     384,457,675.68                48,540,219.64                 125,047,104.40           10,993,384.41             1,461,817,099.24
        Revenue                                                              659,699,989.70                 20,699,840.88                      99,555,344.08                30,670,170.31                  62,398,080.99            7,742,688.13               880,766,114.09

Total Liabilities and Other Credits                          $             1,564,738,125.96     $           56,533,951.40     $               497,946,473.60    $           79,335,099.17     $           187,660,939.13     $     34,302,514.88     $       2,420,517,104.14

RESERVES AND FUND BALANCE
      Investment in General Fixed Assets                                      79,642,453.74                                                 1,409,506,367.02                  7,187,988.29                  21,889,158.58               11,648.00            1,518,237,615.63
      Retained Earnings
      Fund Balance Reserved:
       For State Categorical Funds
       For Inventory                                                           2,575,115.09                                                                                     958,678.35                                                                       3,533,793.44
       Reserve for Encumbrances                                               28,135,587.71                                                    42,842,753.63                  1,300,408.42                   5,754,451.57           1,167,438.78                79,200,640.11
       For Debt Service                                                                                     64,612,831.18                                                                                                                                       64,612,831.18
      Adjustments to Fund Balance/Inventory
      Restricted Fund Balance                                                  3,900,000.00                                                       265,960.18                                                                                                     4,165,960.18
      Unappropriated Fund Balance                                             13,065,146.89                                                     8,999,930.54                  2,724,652.56                                         18,538,582.21                43,328,312.20



Total Liabilities, Reserves and Fund Balance                 $             1,692,056,429.39     $          121,146,782.58     $             1,959,561,484.97    $           91,506,826.79     $           215,304,549.28     $     54,020,183.87     $       4,133,596,256.88
(1) Cash will frequently be reported as negative due to the use of zero balance bank accounts. Cash is moved daily to fund clearing checks from investment accounts based on bank notification of funding requirements.
(2) Payroll recorded at end of month. Reimbursement from Federal not yet received.




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                                                                                                                                                                                 PAGE 2 OF 9




                                                             DUVAL COUNTY SCHOOL BOARD
                                                       COMBINED STATEMENT OF REVENUES AND EXPENDITURES
                                                                        March 31, 2006

                                                                             Debt               Capital        Special Revenue     Special Revenue          Internal
                                                        General             Service             Projects        Food Service       Other (Federal)           Service             Total
REVENUE:
           FEDERAL DIRECT                         $     1,067,889.16   $              -    $            -      $            -      $    4,626,388.31   $           -      $     5,694,277.47
           FEDERAL THROUGH STATE                                                                                   17,775,614.93       57,707,332.98                           75,482,947.91
           STATE SOURCES                              381,931,330.43                            8,238,308.71          599,031.00                                              390,768,670.14
           LOCAL SOURCES                              273,901,165.21       18,296,138.10       88,526,436.37       12,117,745.94                           7,742,688.13       400,584,173.75
           OTHER FINANCING SOURCES                      2,799,604.90        2,403,702.78        2,790,599.00          177,778.44          64,359.70                             8,236,044.82

           TOTAL REVENUE                          $ 659,699,989.70     $ 20,699,840.88     $ 99,555,344.08     $   30,670,170.31   $   62,398,080.99   $ 7,742,688.13     $ 880,766,114.09

EXPENDITURES:
        INSTRUCTION:                              $ 376,187,488.19     $              -    $            -      $            -      $   28,211,297.84   $           -      $ 404,398,786.03
        INSTRUCTIONAL SUPPORT:
              Pupil Personnel Services                 31,484,169.96                                                                   11,160,367.39                           42,644,537.35
              Instructional Media Services             12,230,436.08                                                                      160,269.37                           12,390,705.45
              Instruction and Curriculum               10,008,255.69                                                                    4,858,432.09                           14,866,687.78
              Instructional Staff Training             12,023,978.21                                                                   12,345,890.31                           24,369,868.52
              Instruction Related Technology            7,054,543.64                                                                                                            7,054,543.64
        GENERAL SUPPORT SERVICES:
              Board Office                              1,281,982.32                                                                                                            1,281,982.32
              General Administration                    3,431,876.50                                                                    1,438,412.62                            4,870,289.12
              School Administration                    28,216,821.30                                                                       22,829.02                           28,239,650.32
              Facilities Acqustn & Constru              2,069,705.89                           87,018,197.94                              283,510.12                           89,371,413.95
              Fiscal Services                           4,206,601.81                                                                                                            4,206,601.81
              Food Services                                                                                        34,499,304.69                                               34,499,304.69
              Central Services                         11,855,335.14                                                                     300,261.21        5,889,905.62        18,045,501.97
              Pupil Transportation Services            26,205,569.49                                                                     899,035.85                            27,104,605.34
              Operation of Plant                       44,273,455.67                                                                      58,527.00                            44,331,982.67
        MAINTENANCE OF PLANT                           22,556,191.62                                                                                                           22,556,191.62
        ADMINISTRATIVE TECHNOLOGY                       4,499,820.15                                                                                                            4,499,820.15
        COMMUNITY SERVICES                                532,596.35                                                                     312,226.32                               844,822.67
        DEBT SERVICE                                            0.00       20,273,173.11                                                                                       20,273,173.11
        TRANSFERS & OTHER MISC                            242,138.14                            2,613,872.57                            2,347,021.85               0.00         5,203,032.56

         TOTAL EXPENDITURES                       $ 598,360,966.15     $ 20,273,173.11     $ 89,632,070.51     $   34,499,304.69   $   62,398,080.99   $ 5,889,905.62     $ 811,053,501.07
EXCESS (DEFICIT) REVENUES
OVER (UNDER) EXPENDITURES (3)                     $ 61,339,023.55      $     426,667.77    $    9,923,273.57   $   (3,829,134.38) $              -     $ 1,852,782.51     $ 69,712,613.02

(3) At this time, the negative balance reflecting expenses greater than revenue are typically set aside in fund balance.
             Please see Financial Analysis Report for more information



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                                                                                                                                PAGE 3 OF 9




                                                   DUVAL COUNTY SCHOOL BOARD
                                             STATEMENT OF REVENUES AND EXPENDITURES
                                                          GENERAL FUND
                                                           March 31, 2006

                                                                  2005-2006                    YEAR-TO-DATE                UNDER (OVER)
                                                                  BUDGET                          ACTUAL                 COLLECTED/SPENT
REVENUES:
Federal Direct:
     Federal Impact Funds                      3121        $             650,000.00        $           520,051.41    $            129,948.59
     R.O.T.C.                                  3191                      400,000.00                     377,746.60                 22,253.40
     Other Miscellaneous Federal               3199                      220,000.00                     170,091.15                 49,908.85
        Total Federal
        Total Federal Direct                                           1,270,000.00                  1,067,889.16                 202,110.84

State Sources:
      Florida Education Finance Program         3310                 368,109,886.00                293,549,695.00               74,560,191.00
      CO & DS withheld for Administrative       3323                      66,615.24                          0.00                   66,615.24
      Florida Teacher Lead Program              3334                     865,964.00                    865,964.00                        0.00
      Diagnostic Resource Center                3335                           0.00                     64,208.25                  (64,208.25)
      Instructional Materials                   3336                  11,444,151.00                 10,646,056.00                  798,095.00
      Racing Commission Funds                   3341                     446,500.00                    334,875.00                  111,625.00
      State Forest Funds                        3342                       3,000.00                          0.00                    3,000.00
      State License Tax                         3343                     300,000.00                    243,230.65                   56,769.35
      Discretionary Lottery Funds               3344                   6,156,718.00                  3,897,839.00                2,258,879.00
      Transportation                            3354                  19,634,860.00                  5,097,466.00               14,537,394.00
      Class Size Reduction                      3355                  71,726,201.00                 54,398,357.00               17,327,844.00
      School Recognition Funds                  3361                   8,799,097.00                  8,799,097.00                        0.00
      Excellent Teaching Program                3363                     168,633.68                    168,633.68                        0.00
      Public School Technology                  3375                   2,403,052.00                  1,592,470.00                  810,582.00
      Teacher Training                          3376                     866,401.00                    650,874.00                  215,527.00
      Miscellaneous State Revenue               3390                   1,664,152.60                  1,622,564.85                   41,587.75
          Total State Sources                                        492,655,231.52                381,931,330.43              110,723,901.09
Local Sources:
      District School Tax                       3411                  263,979,516.00                254,961,052.12               9,018,463.88
      Tax Redemptions                           3421                     400,000.00                    866,972.22                 (466,972.22)
      Rent                                      3425                      17,427.50                     24,427.50                   (7,000.00)
      Interest Including Profit on Investments  3430                   2,701,365.33                  3,529,093.52                 (827,728.19)
      Gifts, Grants and Bequests                3440                     183,614.37                    219,346.51                  (35,732.14)
      Student Fees:
          Preschool Program Fees                3471                     592,213.00                    369,432.40                  222,780.60
          School Aged Child Care Fees           3473                   8,200,000.00                  7,429,037.14                  770,962.86
          Other Schools, Courses & Fees         3479                   1,350,000.00                    955,664.64                  394,335.36
      Misc. Local Revenue                       3490                   5,715,893.66                  5,546,139.16                  169,754.50
          Total Local Sources                                        283,140,029.86                273,901,165.21                9,238,864.65
Transfers In:
      from Capital Project Funds                3630                  21,845,450.41                    254,919.79               21,590,530.62
      from Special Revenue Funds                3640                     500,000.00                  2,347,021.85               (1,847,021.85)
      from Trust and Agency Funds               3680                     113,019.38                    146,039.40                  (33,020.02)
Other Financing Sources
      Sale of Land and Equipment                3730                           0.00                     41,742.24                  (41,742.24)
      Loss Recoveries                           3740                           0.00                      9,881.62                   (9,881.62)
          Total Transfers & Other Financing Sources                   22,458,469.79                  2,799,604.90               19,658,864.89

TOTAL REVENUES                                                       799,523,731.17                659,699,989.70              139,823,741.47

BEGINNING FUND BALANCE                         2700                   76,973,649.09                 76,973,649.09
ESTIMATED REVENUE NOT RECEIVED                                                                     143,157,048.00
UNAPPROPRIATED EXCESS RECEIPTS                                                                      (3,333,306.53)

TOTAL REVENUES AND FUND BALANCE                            $         876,497,380.26        $       876,497,380.26

                                                           $            (169,742,085.43)




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                                                              DUVAL COUNTY SCHOOL BOARD
                                                       STATEMENT OF REVENUES AND EXPENDITURES
                                                                    GENERAL FUND
                                                                     March 31, 2006

                                                                                                                               UNDER
                                                                        2005-2006               YEAR-TO-DATE                   (OVER)
                                                                        BUDGET                     ACTUAL                  COLLECTED/SPENT

EXPENDITURES:
Instructional Services                               5000           $      524,491,859.47   $        376,187,488.19    $          148,304,371.28
Instructional Support Services:
     Pupil Personnel Services                        6100                   46,898,036.82              31,484,169.96               15,413,866.86
     Instructional Media Services                    6200                   16,793,366.56              12,230,436.08                4,562,930.48
     Curriculum Development                          6300                   18,762,121.20              10,008,255.69                8,753,865.51
     Instructional Staff Training                    6400                   18,657,875.40              12,023,978.21                6,633,897.19
     Instruction Related Technology                  6500                   11,032,402.28               7,054,543.64                3,977,858.64
            Total Instructional Support                                    112,143,802.26             72,801,383.58                39,342,418.68
General Support Services:
     Board Office                                    7100                    2,998,247.62               1,281,982.32                1,716,265.30
     General Administration                          7200                    5,635,413.83               3,431,876.50                2,203,537.33
     School Administration                           7300                   39,245,886.92              28,216,821.30               11,029,065.62
     Facilities Acquisition and Construction         7400                    2,919,136.72               2,069,705.89                  849,430.83
     Fiscal Services                                 7500                    6,859,222.37               4,206,601.81                2,652,620.56
     Central Services                                7700                   20,851,017.66              11,855,335.14                8,995,682.52
     Pupil Transportation Services                   7800                   43,283,423.67              26,205,569.49               17,077,854.18
     Operation of Plant                              7900                   59,758,632.61              44,273,455.67               15,485,176.94
            Total General Support                                          181,550,981.40            121,541,348.12                60,009,633.28

Maintenance of Plant                                 8100                   29,252,840.77             22,556,191.62                 6,696,649.15
Administrative Technology                            8200                    7,390,811.23              4,499,820.15                 2,890,991.08
Community Services                                   9100                      883,514.56                532,596.35                   350,918.21
Debt Service                                         9200                       66,677.00                      0.00                    66,677.00
Transfers Out:
     To Special Revenue Funds                       97/940                   1,164,117.90                242,138.14                   921,979.76
TOTAL EXPENDITURES AND TRANSFERS                                           856,944,604.59            598,360,966.15    $          258,583,638.44

UNAPPROPRIATED FUND BALANCE                          2700                   13,065,146.89             13,065,146.89
RESTRICTED FUND BALANCE (4)                          2700                    3,900,000.00              3,900,000.00
RESERVE FOR INVENTORY                                2700                    2,587,628.78              2,587,628.78
UNEXPENDED BALANCE                                                                                   258,583,638.44

TOTAL EXPENDITURES, RESERVES & FUND BALANCE                         $      876,497,380.26   $        876,497,380.26
    million for Pepsi funds (interest to pay for Band uniforms).
(4) 1.5




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                                                                                                                                        PAGE 5 OF 9




                                           DUVAL COUNTY SCHOOL BOARD
                                       STATEMENT OF REVENUES AND EXPENDITURES
                                                 DEBT SERVICE FUND
                                                     March 31, 2006


                                                                                                                     UNDER
                                                                  2005-2006             YEAR-TO-DATE                 (OVER)
                                                                  BUDGET                   ACTUAL                COLLECTED/SPENT
REVENUES:
State Sources:
     CO&DS Withheld for SBE/COBI Bonds           3322       $       3,897,515.58    $                 -      $           3,897,515.58
           Total State Sources                                      3,897,515.58                     0.00                3,897,515.58
Local Sources:
     District Interest & Sinking Taxes           3412              18,338,775.00            17,934,140.54                  404,634.46
     Tax Redemptions                             3421                 100,000.00               107,079.68                   (7,079.68)
     Interest                                    3431                 100,000.00               254,917.88                 (154,917.88)
           Total Local Sources                                     18,538,775.00            18,296,138.10                  242,636.90
Other Financing Sources:
     COPS                                        3750                  44,750.00                44,750.00                        0.00
           Total Other Financing Sources                               44,750.00                44,750.00                        0.00
Transfers-In:
     from Capital Projects Funds                 3630              21,369,320.01             2,358,952.78               19,010,367.23
           Transfers & Other Sources                               21,369,320.01             2,358,952.78               19,010,367.23

TOTAL REVENUES                                                      43,850,360.59           20,699,840.88               23,150,519.71

BEGINNING FUND BALANCE                           2700              56,596,581.11            56,596,581.11
ESTIMATED REVENUE NOT RECEIVED                                                              23,312,517.27
UNAPPROPRIATED EXCESS RECEIPTS                                                                (161,997.56)

TOTAL REVENUES AND FUND BALANCE                             $     100,446,941.70    $      100,446,941.70

EXPENDITURES:
Debt Service:                                    7900
     Redemption of Principal                      710       $      23,245,000.00           15,085,000.00                 8,160,000.00
     Interest                                     720              12,453,360.52            5,141,227.53                 7,312,132.99
     Fees                                         730                 135,750.00               46,945.58                    88,804.42
                                                                   35,834,110.52           20,273,173.11                15,560,937.41
TOTAL EXPENDITURES                                                  35,834,110.52           20,273,173.11    $          15,560,937.41

ENDING RESERVE FOR DEBT SERVICE                  2700
UNDESIGNATED BALANCE                                               26,221,178.56            64,612,831.18
FUND BALANCE - RESTRICTED                                          38,391,652.62            15,560,937.41

TOTAL EXPENDITURES, RESERVES & FUND BALANCE                 $     100,446,941.70    $      100,446,941.70




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                                                                                                                               PAGE 6 OF 9




                                                  DUVAL COUNTY SCHOOL BOARD
                                             STATEMENT OF REVENUES AND EXPENDITURES
                                                     CAPITAL PROJECTS FUND
                                                           March 31, 2006

                                                                                                                               UNDER
                                                                       2005-2006                YEAR-TO-DATE                   (OVER)
                                                                       BUDGET                      ACTUAL                  COLLECTED/SPENT
REVENUES:
State Sources:
     CO & DS Distributed                           3321           $           476,885.18    $                   -      $              476,885.18
     PECO                                          3391                    17,409,366.00               7,935,566.00                 9,473,800.00
     Class Size Reduction                          3396                     2,067,449.00                       0.00                 2,067,449.00
     Charter School                                3397                       251,349.00                 251,349.00                         0.00
     Other Miscellaneous State                     3399                       200,000.00                  51,393.71                   148,606.29
           Total State Sources                                             20,405,049.18               8,238,308.71                12,166,740.47
Local Sources:
     District Capital Improvement Tax              3413                    87,120,072.00              84,913,579.75                  2,206,492.25
     Tax Redemptions                               3421                       150,000.00                 392,612.62                   (242,612.62)
     Interest                                      3431                     1,935,900.00               3,211,980.42                 (1,276,080.42)
     Prior Year Expense Refund                     3497                             0.00                   8,263.58                     (8,263.58)
           Total Local Sources                                             89,205,972.00              88,526,436.37                    679,535.63
Other Financing Sources:
     Sale of Land                                  3731                     1,819,050.00               1,819,050.00                         0.00
     Other Loss Recovery                           3742                    86,577,014.00                   1,299.00                86,575,715.00
     COPS                                          3750                                                  970,250.00                  (970,250.00)
           Total Other Financing Sources                                   88,396,064.00               2,790,599.00                85,605,465.00

TOTAL REVENUES                                                             198,007,085.18              99,555,344.08                98,451,741.10
BEGINNING FUND BALANCE                             2700                   195,716,481.22             195,716,481.22
ESTIMATED REVENUE NOT RECEIVED                                                                        14,373,232.72
UNAPPROPRIATED EXCESS RECEIPTS                                                                        84,078,508.38

TOTAL REVENUES AND FUND BALANCE                                   $       393,723,566.40    $        393,723,566.40


EXPENDITURES:
General Support Services:
    Facilities Acquisition & Construction          7400
         Library Books                             610            $         3,337,563.59    $             61,983.09                 3,275,580.50
         Audio Visual Materials                    620                        186,676.92                  34,558.65                   152,118.27
         Buildings and Fixed Equipment             630                    127,285,345.20              28,901,750.42                98,383,594.78
         Furniture, Fixtures and Equipment         640                     30,954,131.96               7,610,716.30                23,343,415.66
         Motor Vehicles (Include Buses)            650                      1,587,550.23                 730,836.67                   856,713.56
         Land                                      660                     34,057,466.09               9,898,038.18                24,159,427.91
         Improvements other than Buildings         670                     17,093,324.18               4,689,250.37                12,404,073.81
         Remodeling and Renovations                680                    123,427,475.88              34,449,672.36                88,977,803.52
         Computer Software                         690                      3,313,371.21                 641,391.90                 2,671,979.31

Transfers-Out:                                     9700
          To General Fund                         97/910                   21,845,450.41                 254,919.79                21,590,530.62
          To Debt Service Funds                   97/920                   21,369,320.01               2,358,952.78                19,010,367.23
TOTAL EXPENDITURES                                                        384,457,675.68              89,632,070.51    $          294,825,605.17

UNAPPROPRIATED FUND BALANCE                         2700                    8,999,930.54               8,999,930.54
RESTRICTED FUND BALANCE                             2700                      265,960.18                 265,960.18
UNEXPENDED BALANCE                                                                                   294,825,605.17
TOTAL EXPENDITURES, RESERVES & FUND BALANCE                       $       393,723,566.40    $        393,723,566.40




     D:\Docstoc\Working\pdf\aa9d25d7-28c4-46d8-8806-5419cc4a9018.xls                                                       8/23/2011 8:24 AM
                                                                                                                          PAGE 7 OF 9




                                                   DUVAL COUNTY SCHOOL BOARD
                                                STATEMENT OF REVENUES AND EXPENDITURES
                                                  SPECIAL REVENUE FUND - FOOD SERVICES
                                                              March 31, 2006

                                                                                                                          UNDER
                                                                      2005-2006              YEAR-TO-DATE                 (OVER)
                                                                      BUDGET                    ACTUAL                COLLECTED/SPENT
REVENUE:
Federal Through State:
     School Lunch Act
          Lunch Reimbursement                           3261     $      16,310,565.00    $       11,681,225.25    $            4,629,339.75
          Breakfast Reimbursement                       3262             4,730,520.00             3,779,218.28                   951,301.72
          School Snack Reimbursement                    3263               223,871.00               170,111.97                    53,759.03
          Child Care Program                            3264             1,023,408.00               454,469.88                   568,938.12
          USDA Donated Commodities                      3265             1,854,000.00             1,220,238.29                   633,761.71
          Summer Food Program                           3267             1,684,823.00               470,351.26                 1,214,471.74
          Total Federal Sources                                          25,827,187.00            17,775,614.93                 8,051,572.07
State Sources:
     Categorical State
          Breakfast Supplement                          3337                554,346.00              303,276.00                   251,070.00
          Lunch Supplement                              3338                458,402.00              295,755.00                   162,647.00
          Other Miscellaneous State Revenue             3399                 21,855.00                    0.00                    21,855.00
          Total State Sources                                             1,034,603.00              599,031.00                    435,572.00
Local Sources:
     Food Service
          Interest on Investments                       3431                103,000.00              168,683.18                   (65,683.18)
          Student Lunches                               3451              6,183,090.00             6,634,154.09                 (451,064.09)
          Student Breakfast                             3452                378,448.00               190,903.36                  187,544.64
          Adult Meals                                   3453                474,393.00               257,481.89                  216,911.11
          A La Carte Meals                              3454              8,475,094.00             4,440,625.55                4,034,468.45
          Other Food Sales                              3456                357,127.00               352,104.16                    5,022.84
          Other Miscellaneous Local                     3495                  9,270.00                 8,437.51                      832.49
          Refund of Prior Year Expense (8)              3497                      0.00                65,356.20                  (65,356.20)
          Total Local Sources                                            15,980,422.00            12,117,745.94                 3,862,676.06
Other Financing Sources:
     Transfers from General Fund (FSRP Bonus)           3610               180,686.60               177,778.44                     2,908.16
          Total Other Financing Sources                                     180,686.60               177,778.44                    2,908.16
TOTAL REVENUES                                                           43,022,898.60            30,670,170.31                12,352,728.29
BEGINNING FUND BALANCE                                                   9,200,651.95             9,200,651.95                         0.00
ESTIMATED REVENUE NOT RECEIVED                                                   0.00            12,934,831.76
UNAPPROPRIATED EXCESS RECEIPTS                                                   0.00              (582,103.47)

TOTAL REVENUES AND FUND BALANCE                                  $      52,223,550.55    $       52,223,550.55

EXPENDITURES:
General Support Services
    Food Services:                                      7600
         Salaries                                        100     $       5,581,861.60    $        3,533,760.95    $            2,048,100.65
         Employee Benefits                               200             2,444,579.00             1,642,148.66                   802,430.34
         Purchased Services                              300            29,532,296.18            23,247,635.61                 6,284,660.57
         Energy Services                                 400               806,296.69               531,684.85                   274,611.84
         Materials and Supplies                          500             4,047,560.19             2,904,781.01                 1,142,779.18
         Capital Outlay                                  600             5,575,368.78             2,567,716.87                 3,007,651.91
         Other Expenses                                  700               552,257.20                71,576.74                   480,680.46
    Total General Support                                               48,540,219.64            34,499,304.69                14,040,914.95
TOTAL EXPENDITURES AND TRANSFERS                                         48,540,219.64            34,499,304.69   $           14,040,914.95

UNAPPROPRIATED FUND BALANCE                             2700             2,724,652.56             2,724,652.56
RESERVE FOR INVENTORY                                   2700               958,678.35               958,678.35
UNEXPENDED BALANCE                                                                               14,040,914.95

TOTAL EXPENDITURES, RESERVES & FUND BALANCE                      $      52,223,550.55    $       52,223,550.55
(8) Food Rebate




    D:\Docstoc\Working\pdf\aa9d25d7-28c4-46d8-8806-5419cc4a9018.xls                                                   8/23/2011 8:24 AM
                                                                                                                       PAGE 8 OF 9




                                                       DUVAL COUNTY SCHOOL BOARD
                                              STATEMENT OF REVENUES AND EXPENDITURES
                                               SPECIAL REVENUE FUND - OTHER (FEDERAL)
                                                            March 31, 2006

                                                                                                                       UNDER
                                                                       2005-2006              YEAR-TO-DATE             (OVER)
                                                                       BUDGET                    ACTUAL            COLLECTED/SPENT
REVENUE:
Federal Direct:
    Miscellaneous                                       3199      $       11,294,128.60   $         4,626,388.31   $        6,667,740.29
          Total Federal Direct                                            11,294,128.60             4,626,388.31            6,667,740.29

Federal Through State:
    Vocational Education Act                            3201               1,600,780.62               596,438.64            1,004,341.98
    Medicaid                                            3202               2,346,879.00             2,347,021.85                 (142.85)
    Eisenhower Math and Science                         3226              11,886,147.53             6,044,801.68            5,841,345.85
    Drug Free Schools                                   3227               1,037,595.57               561,309.88              476,285.69
    Individuals with Disabilities Ed Act (IDEA)         3230              41,573,158.62            20,304,356.98           21,268,801.64
    Education and Secondary Ed Act, Title I             3240              47,518,732.30            23,981,153.19           23,537,579.11
    Elementary and Secondary Ed Act (ESEA), Title VI    3270                  47,855.31                    37.23               47,818.08
    Other Federal through State                         3294               7,652,632.55             3,872,213.53            3,780,419.02
          Total Federal through State                                    113,663,781.50            57,707,332.98           55,956,448.52
Transfers-In:
    From General Fund                                   3610                  89,194.30               64,359.70                24,834.60
          Total Transfers-In                                                  89,194.30               64,359.70                24,834.60

TOTAL REVENUES AND BEGINNING BALANCES                             $      125,047,104.40   $        62,398,080.99   $       62,649,023.41


EXPENDITURES:
Instruction:                                            5000
     Basic Instruction                                  5100      $       35,740,604.28   $        19,116,493.36   $       16,624,110.92
     Exceptional Student                                5200              13,150,659.26             6,828,186.24            6,322,473.02
     Vocational-Technical                               5300                 908,858.21               311,265.24              597,592.97
     Prekindergarten                                    5500               2,204,462.22             1,407,604.23              796,857.99
     Other Instruction                                  5900               1,192,154.72               547,748.77              644,405.95
          Total Instruction                                               53,196,738.69            28,211,297.84           24,985,440.85

Instructional Support Services:                         6000
     Pupil Personnel Services                           6100              19,393,625.64            11,160,367.39            8,233,258.25
     Instructional Media Services                       6200                 292,835.56               160,269.37              132,566.19
     Curriculum Development                             6300               9,500,354.32             4,858,432.09            4,641,922.23
     Instructional Staff Training                       6400              25,616,125.82            12,345,890.31           13,270,235.51
           Total Instructional Support                                    54,802,941.34            28,524,959.16           26,277,982.18

General Support Services:                               7000
    General Administration                              7200               2,795,594.37             1,438,412.62            1,357,181.75
    School Administration                               7300                  80,129.85                22,829.02               57,300.83
    Facilities Acquisition and Construction             7400                 310,218.06               283,510.12               26,707.94
    Central Services                                    7700               1,137,095.40               300,261.21              836,834.19
    Pupil Transportation Services                       7800               9,242,345.83               899,035.85            8,343,309.98
    Operation of Plant                                  7900                 112,244.83                58,527.00               53,717.83
          Total General Support                                           13,677,628.34             3,002,575.82           10,675,052.52

Community Services                                      9100               1,022,917.03              312,226.32               710,690.71
Transfers Out:                                          9700
    To General Fund                                      910               2,346,879.00             2,347,021.85                 (142.85)

TOTAL EXPENDITURES AND TRANSFERS                                         125,047,104.40            62,398,080.99           62,649,023.41

TOTAL EXPENDITURES, RESERVES & FUND BALANCE                       $      125,047,104.40   $        62,398,080.99   $       62,649,023.41




     D:\Docstoc\Working\pdf\aa9d25d7-28c4-46d8-8806-5419cc4a9018.xls                                               8/23/2011 8:24 AM
                                               DUVAL COUNTY SCHOOL BOARD                                                  PAGE 9 0F 9
                                          STATEMENT OF REVENUES AND EXPENDITURES
                                     INTERNAL SERVICE FUND (Workers Compensation and Print Shop)
                                                         March 31, 2006

                                                                                                                         UNDER
                                                                  2005-2006                YEAR-TO-DATE                  (OVER)
                                                                  BUDGET                      ACTUAL                 COLLECTED/SPENT

REVENUES:
Local Sources:
      Interest                                   3431     $              193,000.00    $           561,824.95    $             (368,824.95)
      Charges for Services                       3481                  1,594,648.86               1,391,903.98                  202,744.88
      Premium Revenue                            3484                  8,044,839.36               5,700,306.12                2,344,533.24
      Refund of Prior Expenditures               3497                          0.00                  88,653.08                  (88,653.08)
             Total Local Sources                                       9,832,488.22              7,742,688.13                 2,089,800.09
Transfers-In:
      From General Fund                          3610                    800,000.00                      0.00                   800,000.00
             Total Transfers-In                                          800,000.00                      0.00                   800,000.00

TOTAL REVENUES                                                         10,632,488.22             7,742,688.13                  2,889,800.09

BEGINNING RETAINED EARNINGS                      2700                 18,899,478.40             18,899,478.40
ESTIMATED REVENUE NOT RECEIVED                                                 0.00              3,347,278.12
UNAPPROPRIATED EXCESS RECEIPTS                                                 0.00               (457,478.03)

TOTAL REVENUES AND BEGINNING BALANCE                      $           29,531,966.62    $        29,531,966.62


EXPENDITURES:
Central Services:                                7700
     Salaries                                     100     $              336,604.00    $           253,944.28                    82,659.72
     Employee Benefits                            200                    131,445.86                 94,533.31                    36,912.55
     Prof & Tech                                  310                    270,050.00                270,050.00                         0.00
     Insurance & Bond                             320                    419,100.00                280,337.18                   138,762.82
     Repairs & Maintenance                        350                     93,834.28                 42,484.28                    51,350.00
     Rentals                                      360                  1,531,064.22              1,109,331.20                   421,733.02
     Other Purchased Services                     390                    168,649.75                 14,764.37                   153,885.38
     Supplies                                     500                    334,649.30                308,124.88                    26,524.42
     Capital Outlay                               600                     16,423.00                 15,071.00                     1,352.00
     Other Claims Expense                         700                  7,691,564.00              3,501,265.12                 4,190,298.88

TOTAL EXPENDITURES                                                     10,993,384.41              5,889,905.62   $            5,103,478.79
ENDING RETAINED EARNINGS                         2700                 18,538,582.21             18,538,582.21
UNEXPENDED BALANCE                                                                               5,103,478.79

TOTAL EXPENDITURES AND ENDING BALANCE                     $           29,531,966.62    $        29,531,966.62




D:\Docstoc\Working\pdf\aa9d25d7-28c4-46d8-8806-5419cc4a9018.xls                                                      8/23/2011 8:24 AM
                                                         REVENUE BY SOURCE -- GENERAL FUND
                                                                TOTAL $659,699,989.70
                                                                 As of March 31, 2006




                                                                                                                     0.42%         $2,799,604.90


        OTHER FINANCING SOURCES

                                                                                                                     41.52%
                                                                                                                                 $273,901,165.21

                      LOCAL SOURCES

                                                                                                                     57.89%      $381,931,330.43

                       STATE SOURCES


                                                                                                                     0.00%         $0.00

           FEDERAL THROUGH STATE


                                                                                                                                   $1,067,889.16
                                                                                                                     0.16%
                      FEDERAL DIRECT



                                           $0            $100,000,000   $200,000,000   $300,000,000   $400,000,000     FEDERAL DIRECT
                                                                                                                       FEDERAL THROUGH STATE
                                                                                                                       STATE SOURCES
                                                                                                                       LOCAL SOURCES
                                                                                                                       OTHER FINANCING SOURCES



D:\Docstoc\Working\pdf\aa9d25d7-28c4-46d8-8806-5419cc4a9018.xls                                                                    8/23/2011 8:24 AM
                                                            REVENUE BY SOURCE-- ALL FUNDS
                                                                 TOTAL $880,766,114.09
                                                                  As of March 31, 2006




                                                                                                                        0.94%              $8,236,044.82


        OTHER FINANCING SOURCES

                                                                                                                        45.48%
                                                                                                                                          $400,584,173.75

                      LOCAL SOURCES


                                                                                                                        44.37%            $390,768,670.14

                       STATE SOURCES


                                                                                                                        8.57%              $75,482,947.91
           FEDERAL THROUGH STATE

                                                                                                                        0.65%              $5,694,277.47

                      FEDERAL DIRECT



                                           $0        $100,000,000 $200,000,000 $300,000,000 $400,000,000 $500,000,000
                                                                                                                                FEDERAL DIRECT
                                                                                                                                FEDERAL THROUGH STATE
                                                                                                                                STATE SOURCES
                                                                                                                                LOCAL SOURCES
                                                                                                                                OTHER FINANCING SOURCES



D:\Docstoc\Working\pdf\aa9d25d7-28c4-46d8-8806-5419cc4a9018.xls                                                                             8/23/2011 8:24 AM
                                                           EXPENDITURES BY OBJECT -- ALL FUNDS
                                                                   TOTAL $811,053,501.07
                                                                    As of March 31, 2006




                                                                    Material and Supplies
                                                                                                    Capital Outlay
                             Energy Services                           $32,417,830.06
                                                                                                   $102,708,193.79
                              $17,206,479.71                                4.00%
                                                                                                       12.66%
                                  2.12%
                               Purchased Services                                                                    Other Expenses
                                 $108,489,309.18                                                                     $23,432,811.04
                                     13.38%                                                                              2.89%




                                                                                                                          Transfers
                                                                                                                        $5,203,032.56
                                                                                                                            0.64%




                                                                                                                        Salaries
        Employee Benefits
                                                                                                                        Employee Benefits
         $116,916,168.35                                                                                                Purchased Services
             14.42%                                                                                                     Energy Services
                                                                                                                        Material and Supplies
                                                                                                                        Capital Outlay
                                                                                               Salaries                 Other Expenses
                                                                                            $404,679,676.38             Transfers
                                                                                                49.90%




D:\Docstoc\Working\pdf\aa9d25d7-28c4-46d8-8806-5419cc4a9018.xls                                                                      8/23/2011 8:24 AM
                                          EXPENDITURES BY FUNCTION -- GENERAL FUND
                                                    TOTAL $598,360,966.15
                                                     As of March 31, 2006


                                                                  Administrative Technology
                                          Maintenance of Plant          $4,499,820.15   Community Services
                                            $22,556,191.62                  0.75%           $532,596.35
                                                 3.77%                                        0.09%        Debt Service
        General Support Services                                                                              $0.00
            $121,541,348.12                                                                                   0.00%
                 20.31%                                                                                                       Other Misc.
                                                                                                                              $242,138.14
                                                                                                                                0.04%




      Instructional Support
         $72,801,383.58
             12.17%                                                                                             Instruction
                                                                                                                Instructional Support
                                                                                     Instruction                General Support Services
                                                                                   $376,187,488.19              Maintenance of Plant
                                                                                       62.87%                   Administrative Technology
                                                                                                                Community Services
                                                                                                                Debt Service
                                                                                                                Other Misc.




D:\Docstoc\Working\pdf\aa9d25d7-28c4-46d8-8806-5419cc4a9018.xls                                                                    8/23/2011 8:24 AM
                                                            EXPENDITURES BY FUNCTION -- ALL FUNDS
                      Maintenance of Plant                           TOTAL $811,053,501.07
                        $22,556,191.62                                As of March 31, 2006
                             2.78%                                          Administrative Technology
                                                                                 $4,499,820.15          Community Services
                                                                                      0.55%                $844,822.67
                                                                                                             0.10%               Debt Service
           General Support Services                                                                                             $20,273,173.11
               $251,951,332.19                                                                                                      2.50%
                    31.06%                                                                                                                              Other Misc.
                                                                                                                                                       $5,203,032.56
                                                                                                                                                           0.64%




                                                                                                                                                       Instruction
                                                                                                                                                     $404,398,786.03
                                                                                                                                                         49.86%




                                                                                                                         Instruction
                                                                                                                         Instructional Support
                                                                                                                         General Support Services
                                        Instructional Support
                                                                                                                         Maintenance of Plant
                                           $101,326,342.74
                                                                                                                         Administrative Technology
                                               12.49%
                                                                                                                         Community Services
                                                                                                                         Debt Service
                                                                                                                         Other Misc.


        GENERAL SUPPORT SERVICES
                                                                                                                                  Board Office
                                                          Board Office
                                                          $1,281,982.32           General Adm
                             Operation of Plant                                   $4,870,289.12                                   General Adm
                                                              0.51%
                              $44,331,982.67                                          1.93%
                                  17.60%                                                                                          School Adm
                                                                                                   School Adm
                                                                                                  $28,239,650.32                  Facilities Acq.& Const.
           Pupil Trnsprt Services                                                                    11.21%
              $27,104,605.34
                   10.76%                                                                                                         Fiscal Services

                                                                                                                                  Food Services

               Central Services                                                                Facilities Acq.& Const.            Central Services
                $18,045,501.97                                                                     $89,371,413.95
                    7.16%                                                 Fiscal Services               35.47%                    Pupil Trnsprt Services
                                      Food Services                        $4,206,601.81
                                      $34,499,304.69                           1.67%                                              Operation of Plant
                                         13.69%
D:\Docstoc\Working\pdf\aa9d25d7-28c4-46d8-8806-5419cc4a9018.xls                                                                                               8/23/2011 8:24 AM

								
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