FISCAL YEAR 2003
JEFFERSON COUNTY BOARD OF EDUCATION
COMBINED BALANCE SHEET---ALL FUND TYPES AND ACCOUNT GROUPS
FOR MONTH ENDED APRIL, 2003
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 47863630.63 17060824.79 16213665.47 45722957.03 0.00 1146854.40 0.00 128007932.32
INVESTMENTS 5167565.65 647725.36 0.00 0.00 0.00 0.00 0.00 5815291.01
RECEIVABLES 61503.43 666398.36 0.00 358333.47 0.00 0.00 0.00 1086235.26
INVENTORIES 483536.64 503305.77 0.00 0.00 0.00 0.00 0.00 986842.41
OTHER ASSETS 485.16- 0.00 0.00 0.00 0.00 0.00 0.00 485.16-
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 174730155.83 174730155.83
------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------
TOTAL ASSETS & OTHER DEBITS 53575751.19 18878254.28 16213665.47 46081290.50 0.00 1146854.40 437254411.46 573150227.30
LIABILITIES & FUND EQUITY:
LIABILITIES:
SALARIES & BENEFITS 0.00 0.00 0.00 0.00 0.00 413.22- 0.00 413.22-
PAYROLL W/H & DEDUCTIONS 0.00 0.00 0.00 0.00 0.00 2048.14 0.00 2048.14
CLAIMS PAYABLE 0.00 289785.91 0.00 0.00 0.00 491.29 0.00 290277.20
OTHER PAYABLE 67370.54 36152.50 0.00 0.00 0.00 25882.97 0.00 129406.01
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 174730155.83 174730155.83
------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------
TOTAL LIABILITIES 67370.54 325938.41 0.00 0.00 0.00 28009.18 174730155.83 175151473.96
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 2889990.38 1189572.08 14567120.69 14371697.00 0.00 0.00 0.00 33018380.15
UNRESERVED FUND BALANCE 50618390.27 17362743.79 1646544.78 31709593.50 0.00 1118845.22 0.00 102456117.56
------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------
TOTAL FUND EQUITY 53508380.65 18552315.87 16213665.47 46081290.50 0.00 1118845.22 262524255.63 397998753.34
TOTAL LIAB. & FUND EQUITY 53575751.19 18878254.28 16213665.47 46081290.50 0.00 1146854.40 437254411.46 573150227.30
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 APRIL, 2003
EXHIBIT M-II-A
FUND **************** GENERAL ************** ************ SPECIAL REVENUE ***********
DESCRIPTION BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE
--------------------------------------------- ------------ ------------ ------------ ------------ ------------ ------------
REVENUES:
STATE REVENUES 152543433.00 88796543.12 63746889.88 .00 .00 .00
FEDERAL REVENUES 83982.00 44679.02 39302.98 22781389.00 12071302.95 10710086.05
LOCAL REVENUES 64944793.00 59815959.95 5128833.05 21798683.00 12778662.35 9020020.65
OTHER SOURCES 1858852.00 1793466.02 65385.98 209209.00 272809.05 63600.05-
------------ ------------ ------------ ------------ ------------ ------------
TOTAL REVENUES 219431060.00 150450648.11 68980411.89 44789281.00 25122774.35 19666506.65
EXPENDITURES:
INSTRUCTIONAL SERVICES 131267505.00 74920668.13 56346836.87 17638621.00 9507025.94 8131595.06
INSTRUCTIONAL SUPPORT SERVICES 30414051.00 17305689.51 13108361.49 3610111.00 1595869.14 2014241.86
OPERATION & MAINTENANCE 18288721.00 9732905.29 8555815.71 1058968.00 488874.62 570093.38
AUXILIARY SERVICES 13026205.00 7098269.42 5927935.58 17031313.00 10059956.51 6971356.49
GENERAL ADMINISTRATIVE SERVICES 7332523.00 4070883.47 3261639.53 899052.00 478759.46 420292.54
CAPITAL OUTLAY 35592.00 35592.30 .30- 65000.00 6845.00 58155.00
DEBT SERVICES 3324624.00 1034803.11 2289820.89 .00 .00 .00
OTHER EXPENDITURES 780424.00 296963.34 483460.66 6441745.00 4111175.42 2330569.58
------------ ------------ ------------ ------------ ------------ ------------
TOTAL EXPENDITURES 204469645.00 114495774.57 89973870.43 46744810.00 26248506.09 20496303.91
OTHER FUND SOURCES (USES):
OTHER FUND SOURCES 8085178.00 6675999.82 1409178.18 8370817.00 5317105.47 3053711.53
OTHER FUND USES 19563869.00 16349606.46 3214262.54 7594899.00 6322539.84 1272359.16
------------ ------------ ------------ ------------ ------------ ------------
TOTAL OTHER FUND SOURCES (USES) 11478691.00- 9673606.64- 1805084.36- 775918.00 1005434.37- 1781352.37
EXCESS REVENUES & OTHER SOURCES
OVER (UNDER) EXPENDITURES & OTHER
FUND USES 3482724.00 26281266.90 22798542.90- 1179611.00- 2131166.11- 951555.11
BEGINNING FUND BALANCE 27227113.75 20683481.98
ENDING FUND BALANCE 53508380.65 18552315.87
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 APRIL, 2003
EXHIBIT M-II-B
FUND ************* DEBT SERVICE ************* *********** CAPITAL PROJECTS ***********
DESCRIPTION BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE
--------------------------------------------- ------------ ------------ ------------ ------------ ------------ ------------
REVENUES:
STATE REVENUES .00 .00 .00 8274218.00 2617158.87 5657059.13
FEDERAL REVENUES .00 .00 .00 .00 .00 .00
LOCAL REVENUES 30000.00 28150.11 1849.89 .00 .00 .00
OTHER SOURCES .00 .00 .00 .00 .00 .00
------------ ------------ ------------ ------------ ------------ ------------
TOTAL REVENUES 30000.00 28150.11 1849.89 8274218.00 2617158.87 5657059.13
EXPENDITURES:
INSTRUCTIONAL SERVICES .00 .00 .00 213389.00 226940.23 13551.23-
INSTRUCTIONAL SUPPORT SERVICES .00 .00 .00 6995.00 6775.18 219.82
OPERATION & MAINTENANCE .00 .00 .00 1891100.00 934080.19 957019.81
AUXILIARY SERVICES .00 .00 .00 .00 .00 .00
GENERAL ADMINISTRATIVE SERVICES .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY .00 .00 .00 24418284.00 11531800.20 12886483.80
DEBT SERVICES 9928983.00 7115007.52 2813975.48 3998929.00 1196706.48 2802222.52
OTHER EXPENDITURES .00 .00 .00 .00 .00 .00
------------ ------------ ------------ ------------ ------------ ------------
TOTAL EXPENDITURES 9928983.00 7115007.52 2813975.48 30528697.00 13896302.28 16632394.72
OTHER FUND SOURCES (USES):
OTHER FUND SOURCES 9925512.00 8733402.19 1192109.81 17395686.00 17395686.00 .00
OTHER FUND USES .00 .00 .00 .00 .00 .00
------------ ------------ ------------ ------------ ------------ ------------
TOTAL OTHER FUND SOURCES (USES) 9925512.00 8733402.19 1192109.81 17395686.00 17395686.00 .00
EXCESS REVENUES & OTHER SOURCES
OVER (UNDER) EXPENDITURES & OTHER
FUND USES 26529.00 1646544.78 1620015.78- 4858793.00- 6116542.59 10975335.59-
BEGINNING FUND BALANCE 14567120.69 39964747.91
ENDING FUND BALANCE 16213665.47 46081290.50
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 APRIL, 2003
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 160817651.00 91413701.99 69403949.01
FEDERAL REVENUES .00 .00 .00 22865371.00 12115981.97 10749389.03
LOCAL REVENUES 2543719.00 1457784.88 1085934.12 89317195.00 74080557.29 15236637.71
OTHER SOURCES .00 .00 .00 2068061.00 2066275.07 1785.93
------------ ------------ ------------ ------------ ------------ ------------
TOTAL REVENUES 2543719.00 1457784.88 1085934.12 275068278.00 179676516.32 95391761.68
EXPENDITURES:
INSTRUCTIONAL SERVICES 671322.00 385096.58 286225.42 149790837.00 85039730.88 64751106.12
INSTRUCTIONAL SUPPORT SERVICES 161364.00 111663.52 49700.48 34192521.00 19019997.35 15172523.65
OPERATION & MAINTENANCE 1200.00 1132.21 67.79 21239989.00 11156992.31 10082996.69
AUXILIARY SERVICES .00 1710.00 1710.00- 30057518.00 17159935.93 12897582.07
GENERAL ADMINISTRATIVE SERVICES .00 .00 .00 8231575.00 4549642.93 3681932.07
CAPITAL OUTLAY .00 .00 .00 24518876.00 11574237.50 12944638.50
DEBT SERVICES .00 .00 .00 17252536.00 9346517.11 7906018.89
OTHER EXPENDITURES 1226538.00 754368.84 472169.16 8448707.00 5162507.60 3286199.40
------------ ------------ ------------ ------------ ------------ ------------
TOTAL EXPENDITURES 2060424.00 1253971.15 806452.85 293732559.00 163009561.61 130722997.39
OTHER FUND SOURCES (USES):
OTHER FUND SOURCES 25896.00 76613.87 50717.87- 43803089.00 38198807.35 5604281.65
OTHER FUND USES 152731.00 179349.57 26618.57- 27311499.00 22851495.87 4460003.13
------------ ------------ ------------ ------------ ------------ ------------
TOTAL OTHER FUND SOURCES (USES) 126835.00- 102735.70- 24099.30- 16491590.00 15347311.48 1144278.52
EXCESS REVENUES & OTHER SOURCES
OVER (UNDER) EXPENDITURES & OTHER
FUND USES 356460.00 101078.03 255381.97 2172691.00- 32014266.19 34186957.19-
BEGINNING FUND BALANCE 1017767.19 103460231.52
ENDING FUND BALANCE 1118845.22 135474497.71