FISCAL YEAR 2002 JEFFERSON COUNTY BOARD OF EDUCATION COMBINED BALANCE SHEET---ALL FUND TYPES AND ACCOUNT GROUPS FOR MONTH ENDED MARCH, 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 27133852.51 16715806.35 31440343.94 56094115.20 0.00 2306464.79 0.00 133690582.79 INVESTMENTS 0.00 739494.25 0.00 0.00 0.00 0.00 0.00 739494.25 RECEIVABLES 1113958.80 1084162.43 0.00 358333.47 0.00 0.00 0.00 2556454.70 INVENTORIES 676471.99 480045.94 0.00 0.00 0.00 0.00 0.00 1156517.93 OTHER ASSETS 90713.02 0.00 0.00 0.00 0.00 0.00 0.00 90713.02 FIXED ASSETS 0.00 0.00 0.00 0.00 0.00 0.00 225313828.94 225313828.94 OTHER DEBITS 0.00 0.00 0.00 0.00 0.00 0.00 172707819.45 172707819.45 ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ TOTAL ASSETS & OTHER DEBITS 29014996.32 19019508.97 31440343.94 56452448.67 0.00 2306464.79 398021648.39 536255411.08 LIABILITIES & FUND EQUITY: LIABILITIES: SALARIES & BENEFITS 0.00 0.00 0.00 0.00 0.00 3360.94- 0.00 3360.94- PAYROLL W/H & DEDUCTIONS 0.00 0.00 0.00 0.00 0.00 2372.94 0.00 2372.94 CLAIMS PAYABLE 5274.94 7575.41 0.00 0.00 0.00 961.86 0.00 13812.21 OTHER PAYABLE 946210.80 1104148.07 0.00 0.00 0.00 9810.73 0.00 2060169.60 OTHER LIABILITIES 0.00 0.00 0.00 0.00 0.00 291736.37 0.00 291736.37 LONG-TERM LIABILITIES 0.00 0.00 0.00 0.00 0.00 0.00 172707819.45 172707819.45 ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ TOTAL LIABILITIES 951485.74 1111723.48 0.00 0.00 0.00 301520.96 172707819.45 175072549.63 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 225313828.94 225313828.94 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 1741623.65 663699.61 28547421.43 14347785.00 0.00 291736.37 0.00 45592266.06 UNRESERVED FUND BALANCE 26321886.93 17244085.88 2892922.51 42104663.67 0.00 1713207.46 0.00 90276766.45 ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ TOTAL FUND EQUITY 28063510.58 17907785.49 31440343.94 56452448.67 0.00 2004943.83 225313828.94 361182861.45 TOTAL LIAB. & FUND EQUITY 29014996.32 19019508.97 31440343.94 56452448.67 0.00 2306464.79 398021648.39 536255411.08 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 MARCH, 2002 EXHIBIT M-II-A FUND **************** GENERAL ************** ************ SPECIAL REVENUE *********** DESCRIPTION BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE --------------------------------------------- ------------ ------------ ------------ ------------ ------------ ------------ REVENUES: STATE REVENUES 152595599.00 78174943.63 74420655.37 .00 .00 .00 FEDERAL REVENUES 79250.00 29930.68 49319.32 19392628.00 8564616.39 10828011.61 LOCAL REVENUES 62958826.00 58055106.03 4903719.97 22612793.00 11467465.37 11145327.63 OTHER SOURCES 73416.00 2150.03 71265.97 .00 87508.33 87508.33- ------------ ------------ ------------ ------------ ------------ ------------ TOTAL REVENUES 215707091.00 136262130.37 79444960.63 42005421.00 20119590.09 21885830.91 EXPENDITURES: INSTRUCTIONAL SERVICES 130219466.00 62660008.24 67559457.76 16156594.00 6801057.63 9355536.37 INSTRUCTIONAL SUPPORT SERVICES 29647173.00 14336801.42 15310371.58 3250538.00 1241276.73 2009261.27 OPERATION & MAINTENANCE 17773557.00 7803560.61 9969996.39 945864.00 321582.41 624281.59 AUXILIARY SERVICES 11571642.00 5391961.64 6179680.36 15276288.00 7392123.57 7884164.43 GENERAL ADMINISTRATIVE SERVICES 7503147.00 3577582.13 3925564.87 832931.00 377392.68 455538.32 CAPITAL OUTLAY 86698.00 .00 86698.00 105310.00 5455.00 99855.00 DEBT SERVICES 1783419.00 .00 1783419.00 .00 .00 .00 OTHER EXPENDITURES 1233862.00 511412.47 722449.53 7528423.00 3336531.92 4191891.08 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL EXPENDITURES 199818964.00 94281326.51 105537637.49 44095948.00 19475419.94 24620528.06 OTHER FUND SOURCES (USES): OTHER FUND SOURCES 3630195.00 2077381.21 1552813.79 7581327.00 4239314.22 3342012.78 OTHER FUND USES 14875602.00 12469662.71 2405939.29 4190289.00 2844248.94 1346040.06 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL OTHER FUND SOURCES (USES) 11245407.00- 10392281.50- 853125.50- 3391038.00 1395065.28 1995972.72 EXCESS REVENUES & OTHER SOURCES OVER (UNDER) EXPENDITURES & OTHER FUND USES 4642720.00 31588522.36 26945802.36- 1300511.00 2039235.43 738724.43- BEGINNING FUND BALANCE 3525011.78- 15868550.06 ENDING FUND BALANCE 28063510.58 17907785.49 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 MARCH, 2002 EXHIBIT M-II-B FUND ************* DEBT SERVICE ************* *********** CAPITAL PROJECTS *********** DESCRIPTION BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE --------------------------------------------- ------------ ------------ ------------ ------------ ------------ ------------ REVENUES: STATE REVENUES .00 .00 .00 12009436.00 6172823.29 5836612.71 FEDERAL REVENUES .00 .00 .00 .00 .00 .00 LOCAL REVENUES .00 46777.10 46777.10- .00 .00 .00 OTHER SOURCES .00 .00 .00 .00 .00 .00 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL REVENUES .00 46777.10 46777.10- 12009436.00 6172823.29 5836612.71 EXPENDITURES: INSTRUCTIONAL SERVICES .00 .00 .00 301265.00 1457.66 299807.34 INSTRUCTIONAL SUPPORT SERVICES .00 .00 .00 4998.00 6391.25 1393.25- OPERATION & MAINTENANCE .00 .00 .00 12505.00 12505.25 .25- AUXILIARY SERVICES .00 .00 .00 .00 .00 .00 GENERAL ADMINISTRATIVE SERVICES .00 .00 .00 .00 .00 .00 CAPITAL OUTLAY .00 .00 .00 27536801.00 10157444.97 17379356.03 DEBT SERVICES 10567171.00 7660017.84 2907153.16 3999569.00 1234948.30 2764620.70 OTHER EXPENDITURES .00 .00 .00 .00 .00 .00 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL EXPENDITURES 10567171.00 7660017.84 2907153.16 31855138.00 11412747.43 20442390.57 OTHER FUND SOURCES (USES): OTHER FUND SOURCES 10567171.00 10376450.58 190720.42 .00 480275.00 480275.00- OTHER FUND USES .00 .00 .00 324342.00 324342.00 .00 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL OTHER FUND SOURCES (USES) 10567171.00 10376450.58 190720.42 324342.00- 155933.00 480275.00- EXCESS REVENUES & OTHER SOURCES OVER (UNDER) EXPENDITURES & OTHER FUND USES .00 2763209.84 2763209.84- 20170044.00- 5083991.14- 15086052.86- BEGINNING FUND BALANCE 28677134.10 61536439.81 ENDING FUND BALANCE 31440343.94 56452448.67 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 MARCH, 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 164605035.00 84347766.92 80257268.08 FEDERAL REVENUES .00 .00 .00 19471878.00 8594547.07 10877330.93 LOCAL REVENUES 2119052.00 1242613.89 876438.11 87690671.00 70811962.39 16878708.61 OTHER SOURCES .00 .00 .00 73416.00 89658.36 16242.36- ------------ ------------ ------------ ------------ ------------ ------------ TOTAL REVENUES 2119052.00 1242613.89 876438.11 271841000.00 163843934.74 107997065.26 EXPENDITURES: INSTRUCTIONAL SERVICES 557649.00 252967.06 304681.94 147234974.00 69715490.59 77519483.41 INSTRUCTIONAL SUPPORT SERVICES 126758.00 52128.82 74629.18 33029467.00 15636598.22 17392868.78 OPERATION & MAINTENANCE 5996.00 565.11 5430.89 18737922.00 8138213.38 10599708.62 AUXILIARY SERVICES .00 .00 .00 26847930.00 12784085.21 14063844.79 GENERAL ADMINISTRATIVE SERVICES .00 .00 .00 8336078.00 3954974.81 4381103.19 CAPITAL OUTLAY .00 .00 .00 27728809.00 10162899.97 17565909.03 DEBT SERVICES .00 .00 .00 16350159.00 8894966.14 7455192.86 OTHER EXPENDITURES 1118723.00 622926.12 495796.88 9881008.00 4470870.51 5410137.49 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL EXPENDITURES 1809126.00 928587.11 880538.89 288146347.00 133758098.83 154388248.17 OTHER FUND SOURCES (USES): OTHER FUND SOURCES 5832.00 28813.45 22981.45- 21784525.00 17202234.46 4582290.54 OTHER FUND USES 206083.00 88899.91 117183.09 19596316.00 15727153.56 3869162.44 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL OTHER FUND SOURCES (USES) 200251.00- 60086.46- 140164.54- 2188209.00 1475080.90 713128.10 EXCESS REVENUES & OTHER SOURCES OVER (UNDER) EXPENDITURES & OTHER FUND USES 109675.00 253940.32 144265.32- 14117138.00- 31560916.81 45678054.81- BEGINNING FUND BALANCE 1751003.51 104308115.70 ENDING FUND BALANCE 2004943.83 135869032.51