FISCAL YEAR 2003
JEFFERSON COUNTY BOARD OF EDUCATION
COMBINED BALANCE SHEET---ALL FUND TYPES AND ACCOUNT GROUPS
FOR MONTH ENDED OCTOBER, 2002
EXHIBIT M-I-A
FUND TYPES & ****************** GOVERNMENTAL ******************* PROPRIETARY FIDUCIARY ACCOUNT
ACCOUNT GROUPS GROUPS
SPECIAL DEBT CAPITAL ENTERPRISE/ TRUST & F/A & LONG
DESCRIPTION GENERAL REVENUE SERVICE PROJECTS INTERNAL AGENCY TERM DEBT TOTAL
--------------------------- ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------
ASSETS & OTHER DEBITS:
CASH 16816756.13 16298827.32 15371125.00 38233834.11 0.00 1081624.37 0.00 87802166.93
INVESTMENTS 5535311.68 647851.91 0.00 0.00 0.00 0.00 0.00 6183163.59
RECEIVABLES 1159866.68 1621975.38 0.00 358333.47 0.00 0.00 0.00 3140175.53
INVENTORIES 489506.50 503305.77 0.00 0.00 0.00 0.00 0.00 992812.27
OTHER ASSETS 19578.45 0.00 0.00 0.00 0.00 0.00 0.00 19578.45
FIXED ASSETS 0.00 0.00 0.00 0.00 0.00 0.00 262524255.63 262524255.63
OTHER DEBITS 0.00 0.00 0.00 0.00 0.00 0.00 165973800.83 165973800.83
------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------
TOTAL ASSETS & OTHER DEBITS 24021019.44 19071960.38 15371125.00 38592167.58 0.00 1081624.37 428498056.46 526635953.23
LIABILITIES & FUND EQUITY:
LIABILITIES:
SALARIES & BENEFITS 0.00 0.00 0.00 0.00 0.00 49592.78 0.00 49592.78
PAYROLL W/H & DEDUCTIONS 0.00 0.00 0.00 0.00 0.00 1744.31- 0.00 1744.31-
CLAIMS PAYABLE 49311.00 226864.88 0.00 0.00 0.00 432.66 0.00 276608.54
OTHER PAYABLE 461511.56 785067.24 0.00 0.00 0.00 6010.71 0.00 1252589.51
OTHER LIABILITIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
LONG-TERM LIABILITIES 0.00 0.00 0.00 0.00 0.00 0.00 165973800.83 165973800.83
------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------
TOTAL LIABILITIES 510822.56 1011932.12 0.00 0.00 0.00 54291.84 165973800.83 167550847.35
FUND EQUITY:
OPERATIONS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
INVEST IN FIXED ASSETS 0.00 0.00 0.00 0.00 0.00 0.00 262524255.63 262524255.63
RETAINED EARNINGS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
CONTRIBUTED CAPITAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
RESERVED FUND BALANCE 1780243.10 910805.62 14567120.69 14347785.00 0.00 0.00 0.00 31605954.41
UNRESERVED FUND BALANCE 21729953.78 17149222.64 804004.31 24244382.58 0.00 1027332.53 0.00 64954895.84
------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------
TOTAL FUND EQUITY 23510196.88 18060028.26 15371125.00 38592167.58 0.00 1027332.53 262524255.63 359085105.88
TOTAL LIAB. & FUND EQUITY 24021019.44 19071960.38 15371125.00 38592167.58 0.00 1081624.37 428498056.46 526635953.23
FISCAL YEAR 2003
JEFFERSON COUNTY BOARD OF EDUCATION
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL
GOVERNMENTAL AND EXPENDABLE TRUST FUNDS
FOR MONTH ENDED OCTOBER, 2002
EXHIBIT M-II-A
FUND **************** GENERAL ************** ************ SPECIAL REVENUE ***********
DESCRIPTION BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE
--------------------------------------------- ------------ ------------ ------------ ------------ ------------ ------------
REVENUES:
STATE REVENUES 151932100.00 12673654.00 139258446.00 .00 .00 .00
FEDERAL REVENUES 4732.00 .00 4732.00 18571774.00 1012019.52 17559754.48
LOCAL REVENUES 64902948.00 2448811.59 62454136.41 21798683.00 2117609.50 19681073.50
OTHER SOURCES 5500.00 511.08 4988.92 209209.00 18238.27 190970.73
------------ ------------ ------------ ------------ ------------ ------------
TOTAL REVENUES 216845280.00 15122976.67 201722303.33 40579666.00 3147867.29 37431798.71
EXPENDITURES:
INSTRUCTIONAL SERVICES 130229455.00 10520436.23 119709018.77 14804787.00 1315952.15 13488834.85
INSTRUCTIONAL SUPPORT SERVICES 30293429.33 2403375.26 27890054.07 3186891.00 217169.01 2969721.99
OPERATION & MAINTENANCE 17887201.00 1058554.10 16828646.90 941788.00 50651.39 891136.61
AUXILIARY SERVICES 11725751.00 939177.53 10786573.47 16044575.00 845959.18 15198615.82
GENERAL ADMINISTRATIVE SERVICES 7463891.00 904261.27 6559629.73 815894.00 62190.77 753703.23
CAPITAL OUTLAY 16842.00 .00 16842.00 65000.00 2988.04 62011.96
DEBT SERVICES 1772419.00 .00 1772419.00 .00 .00 .00
OTHER EXPENDITURES 949162.00 124124.14 825037.86 5574305.00 502319.86 5071985.14
------------ ------------ ------------ ------------ ------------ ------------
TOTAL EXPENDITURES 200338150.33 15949928.53 184388221.80 41433240.00 2997230.40 38436009.60
OTHER FUND SOURCES (USES):
OTHER FUND SOURCES 2997481.00 212491.79 2784989.21 8370817.00 975163.42 7395653.58
OTHER FUND USES 14441516.00 1171071.36 13270444.64 4506524.00 656797.50 3849726.50
------------ ------------ ------------ ------------ ------------ ------------
TOTAL OTHER FUND SOURCES (USES) 11444035.00- 958579.57- 10485455.43- 3864293.00 318365.92 3545927.08
EXCESS REVENUES & OTHER SOURCES
OVER (UNDER) EXPENDITURES & OTHER
FUND USES 5063094.67 1785531.43- 6848626.10 3010719.00 469002.81 2541716.19
BEGINNING FUND BALANCE 25295728.31 17591025.45
ENDING FUND BALANCE 23510196.88 18060028.26
FISCAL YEAR 2003
JEFFERSON COUNTY BOARD OF EDUCATION
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL
GOVERNMENTAL AND EXPENDABLE TRUST FUNDS
FOR MONTH ENDED OCTOBER, 2002
EXHIBIT M-II-B
FUND ************* DEBT SERVICE ************* *********** CAPITAL PROJECTS ***********
DESCRIPTION BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE
--------------------------------------------- ------------ ------------ ------------ ------------ ------------ ------------
REVENUES:
STATE REVENUES .00 .00 .00 5681761.00 71904.33 5609856.67
FEDERAL REVENUES .00 .00 .00 .00 .00 .00
LOCAL REVENUES 30000.00 4027.86 25972.14 .00 .00 .00
OTHER SOURCES .00 .00 .00 .00 .00 .00
------------ ------------ ------------ ------------ ------------ ------------
TOTAL REVENUES 30000.00 4027.86 25972.14 5681761.00 71904.33 5609856.67
EXPENDITURES:
INSTRUCTIONAL SERVICES .00 .00 .00 .00 120439.41 120439.41-
INSTRUCTIONAL SUPPORT SERVICES .00 .00 .00 .00 .00 .00
OPERATION & MAINTENANCE .00 .00 .00 1500000.00 .00 1500000.00
AUXILIARY SERVICES .00 .00 .00 .00 .00 .00
GENERAL ADMINISTRATIVE SERVICES .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY .00 .00 .00 1682832.00 1474620.27 208211.73
DEBT SERVICES 9928983.00 23.55 9928959.45 3998929.00 .00 3998929.00
OTHER EXPENDITURES .00 .00 .00 .00 .00 .00
------------ ------------ ------------ ------------ ------------ ------------
TOTAL EXPENDITURES 9928983.00 23.55 9928959.45 7181761.00 1595059.68 5586701.32
OTHER FUND SOURCES (USES):
OTHER FUND SOURCES 9925512.00 800000.00 9125512.00 .00 .00 .00
OTHER FUND USES .00 .00 .00 .00 .00 .00
------------ ------------ ------------ ------------ ------------ ------------
TOTAL OTHER FUND SOURCES (USES) 9925512.00 800000.00 9125512.00 .00 .00 .00
EXCESS REVENUES & OTHER SOURCES
OVER (UNDER) EXPENDITURES & OTHER
FUND USES 26529.00 804004.31 777475.31- 1500000.00- 1523155.35- 23155.35
BEGINNING FUND BALANCE 14567120.69 40115322.93
ENDING FUND BALANCE 15371125.00 38592167.58
FISCAL YEAR 2003
JEFFERSON COUNTY BOARD OF EDUCATION
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL
GOVERNMENTAL AND EXPENDABLE TRUST FUNDS
FOR MONTH ENDED OCTOBER, 2002
EXHIBIT M-II-C
FUND *********** EXPENDABLE TRUST *********** TOTAL GOVERNMENTAL & EXPEND TRUST FUNDS
DESCRIPTION BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE
--------------------------------------------- ------------ ------------ ------------ ------------ ------------ ------------
REVENUES:
STATE REVENUES .00 .00 .00 157613861.00 12745558.33 144868302.67
FEDERAL REVENUES .00 .00 .00 18576506.00 1012019.52 17564486.48
LOCAL REVENUES 2543719.00 214534.04 2329184.96 89275350.00 4784982.99 84490367.01
OTHER SOURCES .00 .00 .00 214709.00 18749.35 195959.65
------------ ------------ ------------ ------------ ------------ ------------
TOTAL REVENUES 2543719.00 214534.04 2329184.96 265680426.00 18561310.19 247119115.81
EXPENDITURES:
INSTRUCTIONAL SERVICES 671322.00 55642.75 615679.25 145705564.00 12012470.54 133693093.46
INSTRUCTIONAL SUPPORT SERVICES 161364.00 12203.10 149160.90 33641684.33 2632747.37 31008936.96
OPERATION & MAINTENANCE 1200.00 169.21 1030.79 20330189.00 1109374.70 19220814.30
AUXILIARY SERVICES .00 .00 .00 27770326.00 1785136.71 25985189.29
GENERAL ADMINISTRATIVE SERVICES .00 .00 .00 8279785.00 966452.04 7313332.96
CAPITAL OUTLAY .00 .00 .00 1764674.00 1477608.31 287065.69
DEBT SERVICES .00 .00 .00 15700331.00 23.55 15700307.45
OTHER EXPENDITURES 1226538.00 138623.63 1087914.37 7750005.00 765067.63 6984937.37
------------ ------------ ------------ ------------ ------------ ------------
TOTAL EXPENDITURES 2060424.00 206638.69 1853785.31 260942558.33 20748880.85 240193677.48
OTHER FUND SOURCES (USES):
OTHER FUND SOURCES 25896.00 5807.40 20088.60 21319706.00 1993462.61 19326243.39
OTHER FUND USES 152731.00 16198.01 136532.99 19100771.00 1844066.87 17256704.13
------------ ------------ ------------ ------------ ------------ ------------
TOTAL OTHER FUND SOURCES (USES) 126835.00- 10390.61- 116444.39- 2218935.00 149395.74 2069539.26
EXCESS REVENUES & OTHER SOURCES
OVER (UNDER) EXPENDITURES & OTHER
FUND USES 356460.00 2495.26- 358955.26 6956802.67 2038174.92- 8994977.59
BEGINNING FUND BALANCE 1029827.79 98599025.17
ENDING FUND BALANCE 1027332.53 96560850.25