COMBINED
BALANCE SHEET --- ALL FUND TYPES AND ACCOUNT GROUPS
EXHIBIT F-I-A
FUND TYPES & ACCOUNT GROUPS GOVERNMENTAL PROPRIETARY FIDUCIARY
ACCOUNT GROUP
SPECIAL
CAPITAL
DESCRIPTION GENERAL REVENUE DEBT SERVICE PROJECTS INTERNAL AGENCY L/T DEBT
----------------------------------
------------- ------------- ------------- ------------- ------------- -------------
-------------
ASSETS & OTHER DEBITS:
CASH & CASH EQUIVALENTS 27834106.29 15562414.14
14569158.59 38529120.00 0.00 4734027.46 0.00
INVESTMENTS 5186762.09 467686.55 0.00
0.00 0.00 0.00 0.00
RECEIVABLES
ALLOWANCE FOR DOUBTFUL ACCNTS
0.00
INTERFUND RECEIVABLES 213822.13 374699.80 0.00 0.00 0.00 0.00 0.00
OTHER RECEIVABLES 517557.25 1397311.15 0.00 0.00 0.00 4107.68 0.00
INVENTORIES 419700.00 582338.26 0.00 0.00 0.00 0.00 0.00
OTHER ASSETS 419895.65 0.00 0.00 0.00 0.00 0.00 0.00
FIXED ASSETS
0.00 0.00 277515123.94
ACCUMULATED DEPRECIATION
0.00 0.00 0.00
OTHER DEBITS
AMT AVAILABLE IN DEBT SERVICE 0.00 0.00 0.00 0.00 0.00 0.00 14569158.59
AMT TO BE PROVIDED FOR PAYMENT
OF LONG-TERM DEBT 0.00 0.00 0.00 0.00 0.00 0.00 145789134.61
OTHER
DEBITS
0.00 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL ASSETS & OTHER
DEBITS 34591843.41 18384449.90
14569158.59 38529120.00 0.00 4738135.14 437873417.14
LIABILITIES & FUND
EQUITY:
LIABILITIES:
SALARIES & BENEFITS PAYABLE 0.00 0.00 0.00 0.00 0.00 2748411.26 0.00
PAYROLL W/H & DEDUCTIONS PAY. 0.00 0.00 0.00 0.00 0.00 954832.20 0.00
CLAIMS PAYABLE 1198191.48 854598.35 0.00 1963.98 0.00 4428.73 0.00
OTHER PAYABLES
INTERFUND PAYABLES 374699.80 211241.06 0.00 0.00 0.00 2581.07 0.00
OTHER PAYABLES 136900.40 0.00 0.00 0.00 0.00 0.00 0.00
OTHER LIABILITIES 0.00
499166.56 0.00 0.00 0.00 0.00 0.00
LONG-TERM LIABILITIES
0.00 0.00 160358293.20
TOTAL LIABILITIES 1709791.68 1565005.97 0.00 1963.98 0.00 3710253.26 160358293.20
FUND EQUITY:
INVESTMENT IN FIXED ASSETS
0.00 0.00 277515123.94
RETAINED EARNINGS
0.00 0.00
CONTRIBUTED CAPITAL
0.00 0.00
RESERVED FUND BALANCE: 870525.49 584546.69
14567120.69 14347785.00 0.00
UNRESERVED FUND BALANCE: 32011526.24 16234897.24 2037.90
24179371.02
1027881.88
TOTAL FUND EQUITY 32882051.73 16819443.93
14569158.59 38527156.02 0.00 1027881.88 277515123.94
TOTAL LIABILITIES &
FUND EQUITY 34591843.41 18384449.90
14569158.59 38529120.00 0.00 4738135.14 437873417.14
COMBINED STATEMENT
OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
ALL
GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS
FOR FISCAL
YEAR ENDED
EXHIBIT F-II-A
FUND TYPES GOVERNMENTAL FIDUCIARY
SPECIAL
CAPITAL EXPENDABLE TOTAL
DESCRIPTION GENERAL REVENUE DEBT SERVICE PROJECTS TRUST (MEMO ONLY)
----------------------------------------
------------- ------------- ------------- ------------- -------------
-------------
REVENUES:
STATE REVENUES 152515413.69 0.00 0.00 6585057.76 0.00 159100471.45
FEDERAL REVENUES 84827.19 21756372.39 0.00 0.00 0.00 21841199.58
LOCAL REVENUES 67148290.40 21804665.16 41718.71 0.00 2378553.73
91373228.00
OTHER REVENUES 1928056.33 685706.92 0.00 981528.74 0.00 3595291.99
TOTAL REVENUES 221676587.61 44246744.47 41718.71 7566586.50 2378553.73 275910191.02
EXPENDITURES:
INSTRUCTIONAL SERVICES 130385644.15 16935743.98 0.00 457948.96 642076.39 148421413.48
INSTRUCTIONAL SUPPORT SERVICES 29685339.10 3656585.45 0.00 6775.18 170368.09
33519067.82
OPERATION $ MAINTENANCE 17593420.56 1019201.27 0.00 999316.20 2130.92
19614068.95
AUXILIARY SERVICES 13085452.84 18440060.45 0.00 0.00 3261.81
31528775.10
GENERAL ADMINSTRATIVE SERVICES 6735060.81 831710.65 0.00 0.00 0.00 7566771.46
CAPITAL OUTLAY 16842.30 0.00 0.00 20084401.44 0.00
20101243.74
DEBT SERVICES
PRINCIPAL 6050405.50 0.00 4205000.00 1605515.88 0.00
11860921.38
INTEREST 524668.12 0.00 5720512.54 2393412.96 0.00 8638593.62
OTHER DEBT SERVICES 0.00 0.00 1587.24 0.00 0.00 1587.24
OTHER EXPENDITURES 1059394.38 7167079.08 0.00 0.00 1381374.59
9607848.05
TOTAL EXPENDITURES 205136227.76 48050380.88 9927099.78
25547370.62 2199211.80 290860290.84
OTHER FINANCING SOURCES
(USES):
TRANSFERS IN 6085366.31 10397512.67 9887418.97 3189331.00 189130.11
29748759.06
OTHER FINANCING SOURCES 2276057.06 9561.63 0.00
14206355.00 5.00 16491978.69
TRANSFERS OUT 19262844.67 10127781.65 0.00 0.00 358132.74
29748759.06
OTHER FUND USES 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL OTHER FINANCING
SOURCES (USES) 10901421.30- 279292.65
9887418.97 17395686.00 168997.63- 16491978.69
EXCESS REVENUES & OTHER
SOURCES OVER
(UNDER) EXPENDITURES &
OTHER USES 5638938.55 3524343.76- 2037.90 585098.12- 10344.30
1541878.87
BEGINNING FUND BALANCE -
OCT 1 27243113.18 20343787.69
14567120.69 39112254.14 1017537.58 102283813.28
ENDING FUND BALANCE - SEPT
30 32882051.73 16819443.93
14569158.59 38527156.02 1027881.88 103825692.15
COMBINED STATEMENT
OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
ALL
GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS
BUDGET AND ACTUAL
FOR
THE FISCAL YEAR ENDED
EXHIBIT F-III-A
FUND TYPE GENERAL VARIANCE SPECIAL REVENUE VARIANCE
FAVORABLE
FAVORABLE
DESCRIPTION BUDGET ACTUAL (UNFAVORABLE) BUDGET ACTUAL (UNFAVORABLE)
----------------------------------------
------------- ------------- ------------- ------------- -------------
-------------
REVENUES:
STATE REVENUES 152590572.00 152515413.69 75158.31 0.00 0.00 0.00
FEDERAL REVENUES 80487.00 84827.19 4340.19- 22667686.00 21756372.39 911313.61
LOCAL REVENUES 65853008.00 67148290.40 1295282.40- 21798683.00 21804665.16 5982.16-
OTHER REVENUES 1858852.00 1928056.33 69204.33- 209209.00 685706.92 476497.92-
TOTAL REVENUES 220382919.00 221676587.61 1293668.61-
44675578.00 44246744.47 428833.53
EXPENDITURES:
INSTRUCTIONAL SERVICES 132702176.00 130385644.15 2316531.85
17683353.00 16935743.98 747609.02
INSTRUCTIONAL SUPPORT SERVICES 30424837.00 29685339.10 739497.90 3629792.00 3656585.45 26793.45-
OPERATION & MAINTENANCE 18600122.00 17593420.56 1006701.44 1073418.00 1019201.27 54216.73
AUXILIARY SERVICES 13096966.00 13085452.84 11513.16
18237327.00 18440060.45 202733.45-
GENERAL ADMINISTRATIVE SERVICES 7292030.00 6735060.81 556969.19 902259.00 831710.65 70548.35
CAPITAL OUTLAY 35592.00 16842.30 18749.70 65000.00 0.00 65000.00
DEBT SERVICES
PRINCIPAL 2799956.00 6050405.50 3250449.50- 0.00 0.00 0.00
INTEREST
524668.00 524668.12 0.12- 0.00 0.00 0.00
OTHER DEBT SERVICES 0.00 0.00 0.00 0.00 0.00 0.00
OTHER EXPENDITURES 758537.00 1059394.38 300857.38- 6436538.00
7167079.08 730541.08-
TOTAL EXPENDITURES 206234884.00 205136227.76 1098656.24
48027687.00 48050380.88 22693.88-
OTHER FINANCING SOURCES
(USES)
TRANSFERS IN 5803623.00 6085366.31 281743.31- 8367137.00
10397512.67 2030375.67-
OTHER FINANCING SOURCES 2284442.00 2276057.06 8384.94 3680.00 9561.63 5881.63-
TRANSFERS OUT 19563869.00 19262844.67 301024.33 7594899.00
10127781.65 2532882.65-
OTHER FUND USES 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL OTHER FINANCING
SOURCES (USES) 11475804.00- 10901421.30- 574382.70- 775918.00 279292.65 496625.35
EXCESS REVENUES & OTHER
SOURCES OVER
(UNDER) EXPENDITURES &
OTHER USES 2672231.00 5638938.55 2966707.55- 2576191.00-
3524343.76- 948152.76
BEGINNING FUND BALANCE -
OCT 1 25238817.00 27243113.18 2004296.18- 17591025.00 20343787.69 2752762.69-
ENDING FUND BALANCE - SEPT
30 27911048.00 32882051.73 4971003.73- 15014834.00 16819443.93 1804609.93-
COMBINED STATEMENT
OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
ALL
GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS
BUDGET AND ACTUAL
FOR
THE FISCAL YEAR ENDED
EXHIBIT
F-III-B
FUND TYPE DEBT SERVICE VARIANCE CAPITAL PROJECTS VARIANCE
FAVORABLE FAVORABLE
DESCRIPTION BUDGET ACTUAL (UNFAVORABLE) BUDGET ACTUAL (UNFAVORABLE)
----------------------------------------
------------- ------------- ------------- ------------- -------------
-------------
REVENUES:
STATE REVENUES 0.00 0.00 0.00 8274218.00 6585057.76 1689160.24
FEDERAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00
LOCAL REVENUES 30000.00 41718.71 11718.71- 0.00 0.00 0.00
OTHER REVENUES 0.00 0.00 0.00 0.00 981528.74 981528.74-
TOTAL REVENUES 30000.00 41718.71 11718.71- 8274218.00
7566586.50 707631.50
EXPENDITURES:
INSTRUCTIONAL SERVICES 0.00 0.00 0.00 213389.00 457948.96 244559.96-
INSTRUCTIONAL SUPPORT SERVICES 0.00 0.00 0.00 6995.00 6775.18 219.82
OPERATION & MAINTENANCE 0.00 0.00 0.00 1891100.00 999316.20 891783.80
AUXILIARY SERVICES 0.00 0.00 0.00 0.00 0.00 0.00
GENERAL ADMINISTRATIVE SERVICES 0.00 0.00 0.00 0.00 0.00 0.00
CAPITAL OUTLAY 0.00 0.00 0.00 24418284.00
20084401.44 4333882.56
DEBT SERVICE
PRINCIPAL 4205000.00 4205000.00 0.00 1605517.00 1605515.88 1.12
INTEREST 5720512.00 5720512.54 0.54- 2393412.00
2393412.96 0.96-
OTHER DEBT SERVICES 3471.00 1587.24
1883.76 0.00 0.00 0.00
OTHER EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL EXPENDITURES 9928983.00 9927099.78 1883.22
30528697.00 25547370.62 4981326.38
OTHER FINANCING SOURCES
(USES)
TRANSFERS IN 9925512.00 9887418.97 38093.03 3189331.00 3189331.00 0.00
OTHER FINANCING SOURCES 0.00 0.00 0.00 14206355.00
14206355.00 0.00
TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.00
OTHER FUND USES 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL OTHER FINANCING
SOURCES (USES) 9925512.00 9887418.97 38093.03
17395686.00 17395686.00 0.00
EXCESS REVENUES & OTHER
SOURCES OVER
(UNDER) EXPENDITURES &
OTHER USES 26529.00 2037.90 24491.10 4858793.00- 585098.12-
4273694.88-
BEGINNING FUND BALANCE -
OCT 1 14567120.00 14567120.69 0.69- 40115322.00 39112254.14 1003067.86
ENDING FUND BALANCE - SEPT
30 14593649.00 14569158.59 24490.41
35256529.00 38527156.02 3270627.02-
COMBINED STATEMENT
OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
ALL
GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS
BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED
EXHIBIT F-III-C
FUND TYPE EXPENDABLE TRUST VARIANCE
TOTAL GOVERN. & FUND TYPES
VARIANCE
FAVORABLE & EXPENDABLE
TRUST FUNDS FAVORABLE
DESCRIPTION BUDGET ACTUAL (UNFAVORABLE) BUDGET ACTUAL (UNFAVORABLE)
----------------------------------------
------------- ------------- ------------- ------------- -------------
-------------
REVENUES:
STATE REVENUES 0.00 0.00 0.00 160864790.00 159100471.45 1764318.55
FEDERAL REVENUES 0.00 0.00 0.00 22748173.00
21841199.58 906973.42
LOCAL REVENUES 2543719.00 2378553.73 165165.27 90225410.00
91373228.00 1147818.00-
OTHER REVENUES 0.00 0.00 0.00 2068061.00 3595291.99 1527230.99-
TOTAL REVENUES 2543719.00 2378553.73 165165.27 275906434.00 275910191.02 3757.02-
EXPENDITURES:
INSTRUCTIONAL SERVICES 671322.00 642076.39 29245.61 151270240.00 148421413.48 2848826.52
INSTRUCTIONAL SUPPORT SERVICES 161364.00 170368.09 9004.09- 34222988.00 33519067.82 703920.18
OPERATION & MAINTENANCE 1200.00 2130.92 930.92- 21565840.00 19614068.95 1951771.05
AUXILIARY SERVICES 0.00 3261.81 3261.81- 31334293.00 31528775.10 194482.10-
GENERAL ADMINISTRATIVE SERVICES 0.00 0.00 0.00 8194289.00 7566771.46 627517.54
CAPITAL OUTLAY 0.00 0.00 0.00 24518876.00
20101243.74 4417632.26
DEBT SERVICE
PRINCIPAL 0.00 0.00 0.00 8610473.00
11860921.38 3250448.38-
INTEREST 0.00 0.00 0.00 8638592.00 8638593.62 1.62-
OTHER DEBT SERVICES 0.00 0.00 0.00 3471.00 1587.24 1883.76
OTHER EXPENDITURES 1226538.00 1381374.59 154836.59- 8421613.00
9607848.05 1186235.05-
TOTAL EXPENDITURES 2060424.00 2199211.80 138787.80- 296780675.00 290860290.84 5920384.16
OTHER FINANCING SOURCES
(USES)
TRANSFERS IN 25896.00 189130.11 163234.11- 27311499.00 29748759.06 2437260.06-
OTHER FINANCING SOURCES 0.00 5.00 5.00- 16494477.00 16491978.69 2498.31
TRANSFERS OUT 152731.00 358132.74 205401.74- 27311499.00 29748759.06 2437260.06-
OTHER FUND USES 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL OTHER FINANCING
SOURCES (USES) 126835.00- 168997.63- 42162.63
16494477.00 16491978.69 2498.31
EXCESS REVENUES & OTHER
SOURCES OVER
(UNDER) EXPENDITURES &
OTHER USES 356460.00 10344.30 346115.70 4379764.00- 1541878.87
5921642.87-
BEGINNING FUND BALANCE -
OCT 1 1029827.00
1017537.58 12289.42 98542111.00 102283813.28 3741702.28-
ENDING FUND BALANCE - SEPT
30 1386287.00 1027881.88 358405.12
94162347.00
103825692.15 9663345.15-