FISCAL YEAR 2002 JEFFERSON COUNTY BOARD OF EDUCATION COMBINED BALANCE SHEET---ALL FUND TYPES AND ACCOUNT GROUPS FOR MONTH ENDED OCTOBER, 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 2638225.52- 14326525.82 28686874.47 61107905.96 0.00 6133966.09 0.00 107617046.82 INVESTMENTS 0.00 731607.52 0.00 0.00 0.00 0.00 0.00 731607.52 RECEIVABLES 497223.00 2217073.88 0.00 737979.34 0.00 0.00 0.00 3452276.22 INVENTORIES 632638.57 480045.94 0.00 0.00 0.00 0.00 0.00 1112684.51 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 1485062.65- 17755253.16 28686874.47 61845885.30 0.00 6133966.09 397358774.03 510295690.40 LIABILITIES & FUND EQUITY: LIABILITIES: SALARIES & BENEFITS 0.00 0.00 0.00 0.00 0.00 1857215.28 0.00 1857215.28 PAYROLL W/H & DEDUCTIONS 0.00 0.00 0.00 0.00 0.00 275835.21 0.00 275835.21 CLAIMS PAYABLE 1883501.86 352259.24 0.00 4795.80 0.00 2692.91 0.00 2243249.81 OTHER PAYABLE 952894.43 205332.58 0.00 0.00 0.00 11775.09 0.00 1170002.10 OTHER LIABILITIES 0.00 0.00 0.00 0.00 0.00 2129321.47 0.00 2129321.47 LONG-TERM LIABILITIES 0.00 0.00 0.00 0.00 0.00 0.00 172707819.45 172707819.45 ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ TOTAL LIABILITIES 2836396.29 557591.82 0.00 4795.80 0.00 4276839.96 172707819.45 180383443.32 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 775969.58 483003.21 28547421.43 14347785.00 0.00 2129321.48 0.00 46283500.70 UNRESERVED FUND BALANCE 5097428.52- 16714658.13 139453.04 47493304.50 0.00 272195.35- 0.00 58977791.80 ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ TOTAL FUND EQUITY 4321458.94- 17197661.34 28686874.47 61841089.50 0.00 1857126.13 224650954.58 329912247.08 TOTAL LIAB. & FUND EQUITY 1485062.65- 17755253.16 28686874.47 61845885.30 0.00 6133966.09 397358774.03 510295690.40 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 OCTOBER, 2001 EXHIBIT M-II-A FUND **************** GENERAL ************** ************ SPECIAL REVENUE *********** DESCRIPTION BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE --------------------------------------------- ------------ ------------ ------------ ------------ ------------ ------------ REVENUES: STATE REVENUES 147760715.00 12304876.00 135455839.00 .00 .00 .00 FEDERAL REVENUES .00 322.00 322.00- 16177471.00 1463084.21 14714386.79 LOCAL REVENUES 62860784.00 2192377.48 60668406.52 21273300.00 2614110.07 18659189.93 OTHER SOURCES 21700.00 300.00 21400.00 .00 .00 .00 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL REVENUES 210643199.00 14497875.48 196145323.52 37450771.00 4077194.28 33373576.72 EXPENDITURES: INSTRUCTIONAL SERVICES 129024873.00 10297780.02 118727092.98 12473758.00 1185208.19 11288549.81 INSTRUCTIONAL SUPPORT SERVICES 29003839.00 2285089.30 26718749.70 2966194.00 209730.46 2756463.54 OPERATION & MAINTENANCE 17448925.00 946288.13 16502636.87 453058.00 53359.68 399698.32 AUXILIARY SERVICES 11548693.00 851760.94 10696932.06 15574889.00 800757.79 14774131.21 GENERAL ADMINISTRATIVE SERVICES 7377751.00 711518.42 6666232.58 768241.00 58007.79 710233.21 CAPITAL OUTLAY 20000.00 .00 20000.00 25000.00 25.40 24974.60 DEBT SERVICES 1783419.00 .00 1783419.00 .00 .00 .00 OTHER EXPENDITURES 1237593.00 77803.26 1159789.74 6645373.00 636821.66 6008551.34 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL EXPENDITURES 197445093.00 15170240.07 182274852.93 38906513.00 2943910.97 35962602.03 OTHER FUND SOURCES (USES): OTHER FUND SOURCES 2999472.00 284592.06 2714879.94 6325739.00 915890.70 5409848.30 OTHER FUND USES 14875602.00 345434.13 14530167.87 2927277.00 620511.05 2306765.95 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL OTHER FUND SOURCES (USES) 11876130.00- 60842.07- 11815287.93- 3398462.00 295379.65 3103082.35 EXCESS REVENUES & OTHER SOURCES OVER (UNDER) EXPENDITURES & OTHER FUND USES 1321976.00 733206.66- 2055182.66 1942720.00 1428662.96 514057.04 BEGINNING FUND BALANCE 3588252.28- 15768998.38 ENDING FUND BALANCE 4321458.94- 17197661.34 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 OCTOBER, 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 .00 5388139.00 FEDERAL REVENUES .00 .00 .00 .00 .00 .00 LOCAL REVENUES .00 9783.35 9783.35- .00 .00 .00 OTHER SOURCES .00 .00 .00 .00 .00 .00 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL REVENUES .00 9783.35 9783.35- 5388139.00 .00 5388139.00 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 .00 1388139.00 DEBT SERVICES 10567171.00 44.98 10567126.02 3999569.00 .00 3999569.00 OTHER EXPENDITURES .00 .00 .00 .00 .00 .00 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL EXPENDITURES 10567171.00 44.98 10567126.02 5387708.00 .00 5387708.00 OTHER FUND SOURCES (USES): OTHER FUND SOURCES 10567171.00 .00 10567171.00 .00 275.00 275.00- OTHER FUND USES .00 .00 .00 .00 .00 .00 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL OTHER FUND SOURCES (USES) 10567171.00 .00 10567171.00 .00 275.00 275.00- EXCESS REVENUES & OTHER SOURCES OVER (UNDER) EXPENDITURES & OTHER FUND USES .00 9738.37 9738.37- 431.00 275.00 156.00 BEGINNING FUND BALANCE 28677136.10 61840814.50 ENDING FUND BALANCE 28686874.47 61841089.50 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 OCTOBER, 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 153148854.00 12304876.00 140843978.00 FEDERAL REVENUES .00 .00 .00 16177471.00 1463406.21 14714064.79 LOCAL REVENUES 1842646.00 236283.53 1606362.47 85976730.00 5052554.43 80924175.57 OTHER SOURCES .00 .00 .00 21700.00 300.00 21400.00 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL REVENUES 1842646.00 236283.53 1606362.47 255324755.00 18821136.64 236503618.36 EXPENDITURES: INSTRUCTIONAL SERVICES 435190.00 37586.31 397603.69 141933821.00 11520574.52 130413246.48 INSTRUCTIONAL SUPPORT SERVICES 106414.00 5970.39 100443.61 32076447.00 2500790.15 29575656.85 OPERATION & MAINTENANCE 2132.00 250.21 1881.79 17904115.00 999898.02 16904216.98 AUXILIARY SERVICES .00 .00 .00 27123582.00 1652518.73 25471063.27 GENERAL ADMINISTRATIVE SERVICES .00 .00 .00 8145992.00 769526.21 7376465.79 CAPITAL OUTLAY .00 .00 .00 1433139.00 25.40 1433113.60 DEBT SERVICES .00 .00 .00 16350159.00 44.98 16350114.02 OTHER EXPENDITURES 795641.00 128405.69 667235.31 8678607.00 843030.61 7835576.39 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL EXPENDITURES 1339377.00 172212.60 1167164.40 253645862.00 18286408.62 235359453.38 OTHER FUND SOURCES (USES): OTHER FUND SOURCES 13087.00 9742.99 3344.01 19905469.00 1210500.75 18694968.25 OTHER FUND USES 143446.00 19621.08 123824.92 17946325.00 985566.26 16960758.74 ------------ ------------ ------------ ------------ ------------ ------------ TOTAL OTHER FUND SOURCES (USES) 130359.00- 9878.09- 120480.91- 1959144.00 224934.49 1734209.51 EXCESS REVENUES & OTHER SOURCES OVER (UNDER) EXPENDITURES & OTHER FUND USES 372910.00 54192.84 318717.16 3638037.00 759662.51 2878374.49 BEGINNING FUND BALANCE 1802933.29 104501629.99 ENDING FUND BALANCE 1857126.13 105261292.50