FISCAL YEAR 2002 JEFFERSON COUNTY BOARD OF EDUCATION COMBINED BALANCE SHEET---ALL FUND TYPES AND ACCOUNT GROUPS FOR MONTH ENDED DECEMBER, 2001 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 11763702.71 14424853.71 28701347.49 62083716.88 0.00 6342769.78 0.00 123316390.57 INVESTMENTS 0.00 733539.43 0.00 0.00 0.00 0.00 0.00 733539.43 RECEIVABLES 250835.68 1582585.54 0.00 426562.89 0.00 0.00 0.00 2259984.11 INVENTORIES 642583.24 480045.94 0.00 0.00 0.00 0.00 0.00 1122629.18 OTHER ASSETS 23301.30 0.00 0.00 0.00 0.00 0.00 0.00 23301.30 FIXED ASSETS 0.00 0.00 0.00 0.00 0.00 0.00 224650954.58 224650954.58 OTHER DEBITS 0.00 0.00 0.00 0.00 0.00 0.00 172707819.45 172707819.45 ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ TOTAL ASSETS & OTHER DEBITS 12680422.93 17221024.62 28701347.49 62510279.77 0.00 6342769.78 397358774.03 524814618.62 LIABILITIES & FUND EQUITY: LIABILITIES: SALARIES & BENEFITS 0.00 0.00 0.00 0.00 0.00 1941953.93 0.00 1941953.93 PAYROLL W/H & DEDUCTIONS 0.00 0.00 0.00 0.00 0.00 366388.81 0.00 366388.81 CLAIMS PAYABLE 0.00 8951.92 0.00 0.00 0.00 3472.71 0.00 12424.63 OTHER PAYABLE 959331.62 209648.41 0.00 0.00 0.00 24679.61 0.00 1193659.64 OTHER LIABILITIES 0.00 0.00 0.00 0.00 0.00 2177135.40 0.00 2177135.40 LONG-TERM LIABILITIES 0.00 0.00 0.00 0.00 0.00 0.00 172707819.45 172707819.45 ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ TOTAL LIABILITIES 959331.62 218600.33 0.00 0.00 0.00 4513630.46 172707819.45 178399381.86 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 224650954.58 224650954.58 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 1652918.29 661187.34 28547421.43 14347785.00 0.00 2177135.40 0.00 47386447.46 UNRESERVED FUND BALANCE 10068173.02 16341236.95 153926.06 48162494.77 0.00 347996.08- 0.00 74377834.72 ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ TOTAL FUND EQUITY 11721091.31 17002424.29 28701347.49 62510279.77 0.00 1829139.32 224650954.58 346415236.76 TOTAL LIAB. & FUND EQUITY 12680422.93 17221024.62 28701347.49 62510279.77 0.00 6342769.78 397358774.03 524814618.62 FISCAL YEAR 2002 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 DECEMBER, 2001 EXHIBIT M-II-A FUND **************** GENERAL ************** ************ SPECIAL REVENUE *********** DESCRIPTION BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE --------------------------------------------- ------------ ------------ ------------ ------------ ------------ ------------ REVENUES: STATE REVENUES 148372152.00 36830628.00 111541524.00 .00 .00 .00 FEDERAL REVENUES 79250.00 14706.34 64543.66 16682982.00 3998984.24 12683997.76 LOCAL REVENUES 62892051.00 24917887.41 37974163.59 22607237.00 5947233.77 16660003.23 OTHER SOURCES 73416.00 900.03 72515.97 .00 18003.54 18003.54- ------------ ------------ ------------ ------------ ------------ ------------ TOTAL REVENUES 211416869.00 61764121.78 149652747.22 39290219.00 9964221.55 29325997.45 EXPENDITURES: INSTRUCTIONAL SERVICES 129711724.00 31077350.06 98634373.94 13964666.00 3127324.30 10837341.70 INSTRUCTIONAL SUPPORT SERVICES 29462489.00 7011675.56 22450813.44 3217930.00 609769.28 2608160.72 OPERATION & MAINTENANCE 17722752.00 3510427.77 14212324.23 873485.00 180304.06 693180.94 AUXILIARY SERVICES 11549032.00 2683360.83 8865671.17 15253745.00 3624952.93 11628792.07 GENERAL ADMINISTRATIVE SERVICES 7564784.00 2058690.77 5506093.23 781903.00 178891.99 603011.01 CAPITAL OUTLAY 31582.00 .00 31582.00 105310.00 455.00 104855.00 DEBT SERVICES 1783419.00 .00 1783419.00 .00 .00 .00 OTHER EXPENDITURES 1250233.00 240614.80 1009618.20 7150893.00 1674615.46 5476277.54 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL EXPENDITURES 199076015.00 46582119.79 152493895.21 41347932.00 9396313.02 31951618.98 OTHER FUND SOURCES (USES): OTHER FUND SOURCES 3466717.00 1148219.16 2318497.84 6979660.00 2324284.35 4655375.65 OTHER FUND USES 14875602.00 1042765.64 13832836.36 4198119.00 1680326.47 2517792.53 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL OTHER FUND SOURCES (USES) 11408885.00- 105453.52 11514338.52- 2781541.00 643957.88 2137583.12 EXCESS REVENUES & OTHER SOURCES OVER (UNDER) EXPENDITURES & OTHER FUND USES 931969.00 15287455.51 14355486.51- 723828.00 1211866.41 488038.41- BEGINNING FUND BALANCE 3566364.20- 15790557.88 ENDING FUND BALANCE 11721091.31 17002424.29 FISCAL YEAR 2002 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 DECEMBER, 2001 EXHIBIT M-II-B FUND ************* DEBT SERVICE ************* *********** CAPITAL PROJECTS *********** DESCRIPTION BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE --------------------------------------------- ------------ ------------ ------------ ------------ ------------ ------------ REVENUES: STATE REVENUES .00 .00 .00 5388139.00 818013.00 4570126.00 FEDERAL REVENUES .00 .00 .00 .00 .00 .00 LOCAL REVENUES .00 24346.93 24346.93- .00 .00 .00 OTHER SOURCES .00 .00 .00 .00 .00 .00 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL REVENUES .00 24346.93 24346.93- 5388139.00 818013.00 4570126.00 EXPENDITURES: INSTRUCTIONAL SERVICES .00 .00 .00 .00 .00 .00 INSTRUCTIONAL SUPPORT SERVICES .00 .00 .00 .00 .00 .00 OPERATION & MAINTENANCE .00 .00 .00 .00 .00 .00 AUXILIARY SERVICES .00 .00 .00 .00 .00 .00 GENERAL ADMINISTRATIVE SERVICES .00 .00 .00 .00 .00 .00 CAPITAL OUTLAY .00 .00 .00 1388139.00 10.00 1388129.00 DEBT SERVICES 10567171.00 135.54 10567035.46 3999569.00 .00 3999569.00 OTHER EXPENDITURES .00 .00 .00 .00 .00 .00 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL EXPENDITURES 10567171.00 135.54 10567035.46 5387708.00 10.00 5387698.00 OTHER FUND SOURCES (USES): OTHER FUND SOURCES 10567171.00 .00 10567171.00 .00 480275.00 480275.00- OTHER FUND USES .00 .00 .00 324342.00 324342.00 .00 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL OTHER FUND SOURCES (USES) 10567171.00 .00 10567171.00 324342.00- 155933.00 480275.00- EXCESS REVENUES & OTHER SOURCES OVER (UNDER) EXPENDITURES & OTHER FUND USES .00 24211.39 24211.39- 323911.00- 973936.00 1297847.00- BEGINNING FUND BALANCE 28677136.10 61536343.77 ENDING FUND BALANCE 28701347.49 62510279.77 FISCAL YEAR 2002 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 DECEMBER, 2001 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 153760291.00 37648641.00 116111650.00 FEDERAL REVENUES .00 .00 .00 16762232.00 4013690.58 12748541.42 LOCAL REVENUES 2115494.00 626791.00 1488703.00 87614782.00 31516259.11 56098522.89 OTHER SOURCES .00 .00 .00 73416.00 18903.57 54512.43 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL REVENUES 2115494.00 626791.00 1488703.00 258210721.00 73197494.26 185013226.74 EXPENDITURES: INSTRUCTIONAL SERVICES 555309.00 111617.03 443691.97 144231699.00 34316291.39 109915407.61 INSTRUCTIONAL SUPPORT SERVICES 126173.00 23929.51 102243.49 32806592.00 7645374.35 25161217.65 OPERATION & MAINTENANCE 5996.00 364.43 5631.57 18602233.00 3691096.26 14911136.74 AUXILIARY SERVICES .00 .00 .00 26802777.00 6308313.76 20494463.24 GENERAL ADMINISTRATIVE SERVICES .00 .00 .00 8346687.00 2237582.76 6109104.24 CAPITAL OUTLAY .00 .00 .00 1525031.00 465.00 1524566.00 DEBT SERVICES .00 .00 .00 16350159.00 135.54 16350023.46 OTHER EXPENDITURES 1118138.00 381874.98 736263.02 9519264.00 2297105.24 7222158.76 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL EXPENDITURES 1805616.00 517785.95 1287830.05 258184442.00 56496364.30 201688077.70 OTHER FUND SOURCES (USES): OTHER FUND SOURCES 5247.00 16326.95 11079.95- 21018795.00 3969105.46 17049689.54 OTHER FUND USES 204913.00 51312.04 153600.96 19602976.00 3098746.15 16504229.85 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL OTHER FUND SOURCES (USES) 199666.00- 34985.09- 164680.91- 1415819.00 870359.31 545459.69 EXCESS REVENUES & OTHER SOURCES OVER (UNDER) EXPENDITURES & OTHER FUND USES 110212.00 74019.96 36192.04 1442098.00 17571489.27 16129391.27- BEGINNING FUND BALANCE 1755119.36 104192792.91 ENDING FUND BALANCE 1829139.32 121764282.18