FISCAL YEAR 2003
JEFFERSON COUNTY BOARD OF EDUCATION
COMBINED BALANCE SHEET---ALL FUND TYPES AND ACCOUNT GROUPS
FOR MONTH ENDED NOVEMBER, 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 23395340.44 16319964.02 15375153.22 37699139.25 0.00 1086249.43 0.00 93875846.36
INVESTMENTS 5537331.68 647948.71 0.00 0.00 0.00 0.00 0.00 6185280.39
RECEIVABLES 240299.79 993873.54 0.00 358333.47 0.00 1276.77 0.00 1593783.57
INVENTORIES 501817.95 503305.77 0.00 0.00 0.00 0.00 0.00 1005123.72
OTHER ASSETS 11845.23 0.00 0.00 0.00 0.00 0.00 0.00 11845.23
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 29686635.09 18465092.04 15375153.22 38057472.72 0.00 1087526.20 428498056.46 531169935.73
LIABILITIES & FUND EQUITY:
LIABILITIES:
SALARIES & BENEFITS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
PAYROLL W/H & DEDUCTIONS 0.00 0.00 0.00 0.00 0.00 739.95 0.00 739.95
CLAIMS PAYABLE 49311.00 191310.73 0.00 0.00 0.00 0.00 0.00 240621.73
OTHER PAYABLE 79836.87 46279.70 0.00 0.00 0.00 8526.23 0.00 134642.80
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 129147.87 237590.43 0.00 0.00 0.00 9266.18 165973800.83 166349805.31
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 2343482.58 789576.64 14567120.69 14350139.65 0.00 0.00 0.00 32050319.56
UNRESERVED FUND BALANCE 27214004.64 17437924.97 808032.53 23707333.07 0.00 1078260.02 0.00 70245555.23
------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------
TOTAL FUND EQUITY 29557487.22 18227501.61 15375153.22 38057472.72 0.00 1078260.02 262524255.63 364820130.42
TOTAL LIAB. & FUND EQUITY 29686635.09 18465092.04 15375153.22 38057472.72 0.00 1087526.20 428498056.46 531169935.73
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 NOVEMBER, 2002
EXHIBIT M-II-A
FUND **************** GENERAL ************** ************ SPECIAL REVENUE ***********
DESCRIPTION BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE
--------------------------------------------- ------------ ------------ ------------ ------------ ------------ ------------
REVENUES:
STATE REVENUES 152084535.00 25226266.00 126858269.00 .00 .00 .00
FEDERAL REVENUES 83982.00 7822.17 76159.83 19494359.00 2920883.56 16573475.44
LOCAL REVENUES 64912893.00 11803306.41 53109586.59 21798683.00 4129864.30 17668818.70
OTHER SOURCES 5500.00 250.83- 5750.83 209209.00 18238.27 190970.73
------------ ------------ ------------ ------------ ------------ ------------
TOTAL REVENUES 217086910.00 37037143.75 180049766.25 41502251.00 7068986.13 34433264.87
EXPENDITURES:
INSTRUCTIONAL SERVICES 130363922.00 21081512.56 109282409.44 15534846.00 2616730.33 12918115.67
INSTRUCTIONAL SUPPORT SERVICES 30381837.66 4805345.26 25576492.40 3353503.00 449972.77 2903530.23
OPERATION & MAINTENANCE 17907527.00 2314975.88 15592551.12 942588.00 143603.12 798984.88
AUXILIARY SERVICES 11893514.00 1920983.66 9972530.34 16044575.00 2446307.37 13598267.63
GENERAL ADMINISTRATIVE SERVICES 7463891.00 1359137.14 6104753.86 830759.00 126083.42 704675.58
CAPITAL OUTLAY 16842.00 .00 16842.00 65000.00 3370.67 61629.33
DEBT SERVICES 1772419.00 .00 1772419.00 .00 .00 .00
OTHER EXPENDITURES 974597.00 226104.23 748492.77 5584554.00 1185579.48 4398974.52
------------ ------------ ------------ ------------ ------------ ------------
TOTAL EXPENDITURES 200774549.66 31708058.73 169066490.93 42355825.00 6971647.16 35384177.84
OTHER FUND SOURCES (USES):
OTHER FUND SOURCES 3009996.00 482779.58 2527216.42 8370817.00 1820253.32 6550563.68
OTHER FUND USES 14441516.00 1543714.28 12897801.72 4506524.00 1281136.83 3225387.17
------------ ------------ ------------ ------------ ------------ ------------
TOTAL OTHER FUND SOURCES (USES) 11431520.00- 1060934.70- 10370585.30- 3864293.00 539116.49 3325176.51
EXCESS REVENUES & OTHER SOURCES
OVER (UNDER) EXPENDITURES & OTHER
FUND USES 4880840.34 4268150.32 612690.02 3010719.00 636455.46 2374263.54
BEGINNING FUND BALANCE 25289336.90 17591046.15
ENDING FUND BALANCE 29557487.22 18227501.61
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 NOVEMBER, 2002
EXHIBIT M-II-B
FUND ************* DEBT SERVICE ************* *********** CAPITAL PROJECTS ***********
DESCRIPTION BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE
--------------------------------------------- ------------ ------------ ------------ ------------ ------------ ------------
REVENUES:
STATE REVENUES .00 .00 .00 8274218.00 71904.33 8202313.67
FEDERAL REVENUES .00 .00 .00 .00 .00 .00
LOCAL REVENUES 30000.00 8079.65 21920.35 .00 .00 .00
OTHER SOURCES .00 .00 .00 .00 .00 .00
------------ ------------ ------------ ------------ ------------ ------------
TOTAL REVENUES 30000.00 8079.65 21920.35 8274218.00 71904.33 8202313.67
EXPENDITURES:
INSTRUCTIONAL SERVICES .00 .00 .00 77941.00 120439.41 42498.41-
INSTRUCTIONAL SUPPORT SERVICES .00 .00 .00 .00 .00 .00
OPERATION & MAINTENANCE .00 .00 .00 1500000.00 534694.86 965305.14
AUXILIARY SERVICES .00 .00 .00 .00 .00 .00
GENERAL ADMINISTRATIVE SERVICES .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY .00 .00 .00 18559688.00 1474620.27 17085067.73
DEBT SERVICES 9928983.00 47.12 9928935.88 3998929.00 .00 3998929.00
OTHER EXPENDITURES .00 .00 .00 .00 .00 .00
------------ ------------ ------------ ------------ ------------ ------------
TOTAL EXPENDITURES 9928983.00 47.12 9928935.88 24136558.00 2129754.54 22006803.46
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 808032.53 781503.53- 15862340.00- 2057850.21- 13804489.79-
BEGINNING FUND BALANCE 14567120.69 40115322.93
ENDING FUND BALANCE 15375153.22 38057472.72
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 NOVEMBER, 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 160358753.00 25298170.33 135060582.67
FEDERAL REVENUES .00 .00 .00 19578341.00 2928705.73 16649635.27
LOCAL REVENUES 2543719.00 434068.85 2109650.15 89285295.00 16375319.21 72909975.79
OTHER SOURCES .00 .00 .00 214709.00 17987.44 196721.56
------------ ------------ ------------ ------------ ------------ ------------
TOTAL REVENUES 2543719.00 434068.85 2109650.15 269437098.00 44620182.71 224816915.29
EXPENDITURES:
INSTRUCTIONAL SERVICES 671322.00 95666.28 575655.72 146648031.00 23914348.58 122733682.42
INSTRUCTIONAL SUPPORT SERVICES 161364.00 17057.22 144306.78 33896704.66 5272375.25 28624329.41
OPERATION & MAINTENANCE 1200.00 272.53 927.47 20351315.00 2993546.39 17357768.61
AUXILIARY SERVICES .00 67.00 67.00- 27938089.00 4367358.03 23570730.97
GENERAL ADMINISTRATIVE SERVICES .00 .00 .00 8294650.00 1485220.56 6809429.44
CAPITAL OUTLAY .00 .00 .00 18641530.00 1477990.94 17163539.06
DEBT SERVICES .00 .00 .00 15700331.00 47.12 15700283.88
OTHER EXPENDITURES 1226538.00 249677.70 976860.30 7785689.00 1661361.41 6124327.59
------------ ------------ ------------ ------------ ------------ ------------
TOTAL EXPENDITURES 2060424.00 362740.73 1697683.27 279256339.66 41172248.28 238084091.38
OTHER FUND SOURCES (USES):
OTHER FUND SOURCES 25896.00 29372.04 3476.04- 21332221.00 3132404.94 18199816.06
OTHER FUND USES 152731.00 52267.93 100463.07 19100771.00 2877119.04 16223651.96
------------ ------------ ------------ ------------ ------------ ------------
TOTAL OTHER FUND SOURCES (USES) 126835.00- 22895.89- 103939.11- 2231450.00 255285.90 1976164.10
EXCESS REVENUES & OTHER SOURCES
OVER (UNDER) EXPENDITURES & OTHER
FUND USES 356460.00 48432.23 308027.77 7587791.66- 3703220.33 11291011.99-
BEGINNING FUND BALANCE 1029827.79 98592654.46
ENDING FUND BALANCE 1078260.02 102295874.79