JEFFERSON COUNTY BOARD OF EDUCATION
COMBINED BALANCE SHEET --- ALL FUND TYPES AND ACCOUNT GROUPS
SEPTEMBER 30, 2002
EXHIBIT F-I-A
FUND TYPES & ACCOUNT GROUPS GOVERNMENTAL PROPRIETARY FIDUCIARY ACCOUNT GROUP
SPECIAL CAPITAL ENTERPRISE/ TRUST & F/A &
DESCRIPTION GENERAL REVENUE DEBT SERVICE PROJECTS INTERNAL AGENCY L/T DEBT
---------------------------------- ------------- ------------- ------------- ------------- ------------- ------------- -------------
ASSETS & OTHER DEBITS:
CASH & CASH EQUIVALENTS 17532075.01 14092665.93 14567120.69 39756989.46 0.00 1037286.99 0.00
INVESTMENTS 5494050.00 757146.68 0.00 0.00 0.00 0.00 0.00
RECEIVABLES
ALLOWANCE FOR DOUBTFUL ACCNTS 0.00
INTERFUND RECEIVABLES 1109417.94 370625.08 0.00 0.00 0.00 949.78 0.00
OTHER RECEIVABLES 555675.47 3203226.33 0.00 358333.47 0.00 609.57 0.00
INVENTORIES 531995.90 503305.77 0.00 0.00 0.00 0.00 0.00
OTHER ASSETS 515188.60 0.00 0.00 0.00 0.00 0.00 0.00
FIXED ASSETS 0.00 0.00 262524255.63
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 14567120.69
AMT TO BE PROVIDED FOR PAYMENT
OF LONG-TERM DEBT 0.00 0.00 0.00 0.00 0.00 0.00 151406680.14
OTHER DEBITS 0.00 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL ASSETS & OTHER DEBITS 25738402.92 18926969.79 14567120.69 40115322.93 0.00 1038846.34 428498056.46
LIABILITIES & FUND EQUITY:
LIABILITIES:
SALARIES & BENEFITS PAYABLE 0.00 0.00 0.00 0.00 0.00 949.78 0.00
PAYROLL W/H & DEDUCTIONS PAY. 0.00 0.00 0.00 0.00 0.00 482.80 0.00
CLAIMS PAYABLE 49311.00 234013.55 0.00 0.00 0.00 57.48 0.00
OTHER PAYABLES
INTERFUND PAYABLES 371574.86 1101889.45 0.00 0.00 0.00 7528.49 0.00
OTHER PAYABLES 78699.10 41.34 0.00 0.00 0.00 0.00 0.00
OTHER LIABILITIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00
LONG-TERM LIABILITIES 0.00 0.00 165973800.83
TOTAL LIABILITIES 499584.96 1335944.34 0.00 0.00 0.00 9018.55 165973800.83
FUND EQUITY:
INVESTMENT IN FIXED ASSETS 0.00 0.00 262524255.63
RETAINED EARNINGS 0.00 0.00
CONTRIBUTED CAPITAL 0.00 0.00
RESERVED FUND BALANCE: 1059855.78 881450.64 14567120.69 14347785.00 0.00
UNRESERVED FUND BALANCE: 24178962.18 16709574.81 0.00 25767537.93 1029827.79
TOTAL FUND EQUITY 25238817.96 17591025.45 14567120.69 40115322.93 0.00 1029827.79 262524255.63
TOTAL LIABILITIES & FUND EQUITY 25738402.92 18926969.79 14567120.69 40115322.93 0.00 1038846.34 428498056.46
JEFFERSON COUNTY BOARD OF EDUCATION
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS
FOR FISCAL YEAR ENDED SEPTEMBER 30, 2002
EXHIBIT F-II-A
FUND TYPES GOVERNMENTAL FIDUCIARY
SPECIAL CAPITAL EXPENDABLE TOTAL
DESCRIPTION GENERAL REVENUE DEBT SERVICE PROJECTS TRUST (MEMO ONLY)
---------------------------------------- ------------- ------------- ------------- ------------- ------------- -------------
REVENUES:
STATE REVENUES 152767245.91 0.00 0.00 14251289.40 0.00 167018535.31
FEDERAL REVENUES 87552.12 19476343.17 0.00 0.00 0.00 19563895.29
LOCAL REVENUES 66903782.91 22727498.27 87879.31 0.00 2406976.09 92126136.58
OTHER REVENUES 57381.42 566373.35 0.00 8714586.76 0.00 9338341.53
TOTAL REVENUES 219815962.36 42770214.79 87879.31 22965876.16 2406976.09 288046908.71
EXPENDITURES:
INSTRUCTIONAL SERVICES 128707896.41 15093067.33 0.00 324853.43 630189.73 144756006.90
INSTRUCTIONAL SUPPORT SERVICES 29605777.77 3473647.73 0.00 14992.36 154350.68 33248768.54
OPERATION $ MAINTENANCE 16204586.59 909647.28 0.00 641444.26 2132.21 17757810.34
AUXILIARY SERVICES 11058278.93 16758371.22 0.00 0.00 0.00 27816650.15
GENERAL ADMINSTRATIVE SERVICES 6682678.03 779766.45 0.00 0.00 0.00 7462444.48
CAPITAL OUTLAY 67692.70 410083.50 0.00 39562066.88 10282.00 40050125.08
DEBT SERVICES
PRINCIPAL 1404981.64 0.00 4645000.00 1529672.51 0.00 7579654.15
INTEREST 367437.00 0.00 5922171.29 2469896.60 0.00 8759504.89
OTHER DEBT SERVICES 0.00 0.00 3312.39 0.00 0.00 3312.39
OTHER EXPENDITURES 692300.50 7153660.34 0.00 0.00 1328710.48 9174671.32
TOTAL EXPENDITURES 194791629.57 44578243.85 10570483.68 44542926.04 2125665.10 296608948.24
OTHER FINANCING SOURCES (USES):
TRANSFERS IN 16165071.02 9447396.60 10376450.58 0.00 65126.64 36054044.84
OTHER FINANCING SOURCES 2297859.90 46444.04 0.00 480275.00 51.00 2824629.94
TRANSFERS OUT 14722785.69 5965427.84 14003859.62 324342.00 1037629.69 36054044.84
OTHER FUND USES 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL OTHER FINANCING SOURCES (USES) 3740145.23 3528412.80 3627409.04- 155933.00 972452.05- 2824629.94
EXCESS REVENUES & OTHER SOURCES OVER
(UNDER) EXPENDITURES & OTHER USES 28764478.02 1720383.74 14110013.41- 21421116.88- 691141.06- 5737409.59-
BEGINNING FUND BALANCE - OCT 1 3525660.06- 15870641.71 28677134.10 61536439.81 1720968.85 104279524.41
ENDING FUND BALANCE - SEPT 30 25238817.96 17591025.45 14567120.69 40115322.93 1029827.79 98542114.82
JEFFERSON COUNTY BOARD OF EDUCATION
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 SEPTEMBER 30, 2002
EXHIBIT F-III-A
FUND TYPE GENERAL VARIANCE SPECIAL REVENUE VARIANCE
FAVORABLE FAVORABLE
DESCRIPTION BUDGET ACTUAL (UNFAVORABLE) BUDGET ACTUAL (UNFAVORABLE)
---------------------------------------- ------------- ------------- ------------- ------------- ------------- -------------
REVENUES:
STATE REVENUES 152983733.00 152767245.91 216487.09 0.00 0.00 0.00
FEDERAL REVENUES 79250.00 87552.12 8302.12- 19647228.00 19476343.17 170884.83
LOCAL REVENUES 64645020.00 66903782.91 2258762.91- 22613793.00 22727498.27 113705.27-
OTHER REVENUES 61416.00 57381.42 4034.58 0.00 566373.35 566373.35-
TOTAL REVENUES 217769419.00 219815962.36 2046543.36- 42261021.00 42770214.79 509193.79-
EXPENDITURES:
INSTRUCTIONAL SERVICES 132224121.00 128707896.41 3516224.59 16314122.00 15093067.33 1221054.67
INSTRUCTIONAL SUPPORT SERVICES 29742640.00 29605777.77 136862.23 3231111.00 3473647.73 242536.73-
OPERATION & MAINTENANCE 17890918.00 16204586.59 1686331.41 970571.00 909647.28 60923.72
AUXILIARY SERVICES 11531813.00 11058278.93 473534.07 16934102.00 16758371.22 175730.78
GENERAL ADMINISTRATIVE SERVICES 7747945.00 6682678.03 1065266.97 832680.00 779766.45 52913.55
CAPITAL OUTLAY 113796.00 67692.70 46103.30 435602.00 410083.50 25518.50
DEBT SERVICES
PRINCIPAL 1404982.00 1404981.64 0.36 0.00 0.00 0.00
INTEREST 367437.00 367437.00 0.00 0.00 0.00 0.00
OTHER DEBT SERVICES 10623.00 0.00 10623.00 0.00 0.00 0.00
OTHER EXPENDITURES 1002752.00 692300.50 310451.50 7766490.00 7153660.34 612829.66
TOTAL EXPENDITURES 202037027.00 194791629.57 7245397.43 46484678.00 44578243.85 1906434.15
OTHER FINANCING SOURCES (USES)
TRANSFERS IN 1444950.00 16165071.02 14720121.02- 7574900.00 9447396.60 1872496.60-
OTHER FINANCING SOURCES 2290312.00 2297859.90 7547.90- 6427.00 46444.04 40017.04-
TRANSFERS OUT 14875602.00 14722785.69 152816.31 4186826.00 5965427.84 1778601.84-
OTHER FUND USES 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL OTHER FINANCING SOURCES (USES) 11140340.00- 3740145.23 14880485.23- 3394501.00 3528412.80 133911.80-
EXCESS REVENUES & OTHER SOURCES OVER
(UNDER) EXPENDITURES & OTHER USES 4592052.00 28764478.02 24172426.02- 829156.00- 1720383.74 2549539.74-
BEGINNING FUND BALANCE - OCT 1 3598238.00- 3525660.06- 72577.94- 15749913.37 15870641.71 120728.34-
ENDING FUND BALANCE - SEPT 30 993814.00 25238817.96 24245003.96- 14920757.37 17591025.45 2670268.08-
JEFFERSON COUNTY BOARD OF EDUCATION
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 SEPTEMBER 30, 2002
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 12009867.00 14251289.40 2241422.40-
FEDERAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00
LOCAL REVENUES 0.00 87879.31 87879.31- 0.00 0.00 0.00
OTHER REVENUES 0.00 0.00 0.00 0.00 8714586.76 8714586.76-
TOTAL REVENUES 0.00 87879.31 87879.31- 12009867.00 22965876.16 10956009.16-
EXPENDITURES:
INSTRUCTIONAL SERVICES 0.00 0.00 0.00 301265.00 324853.43 23588.43-
INSTRUCTIONAL SUPPORT SERVICES 0.00 0.00 0.00 4998.00 14992.36 9994.36-
OPERATION & MAINTENANCE 0.00 0.00 0.00 1212505.00 641444.26 571060.74
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 27536801.00 39562066.88 12025265.88-
DEBT SERVICE
PRINCIPAL 4645000.00 4645000.00 0.00 1529673.00 1529672.51 0.49
INTEREST 5922171.00 5922171.29 0.29- 2469896.00 2469896.60 0.60-
OTHER DEBT SERVICES 0.00 3312.39 3312.39- 0.00 0.00 0.00
OTHER EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL EXPENDITURES 10567171.00 10570483.68 3312.68- 33055138.00 44542926.04 11487788.04-
OTHER FINANCING SOURCES (USES)
TRANSFERS IN 10567171.00 10376450.58 190720.42 0.00 0.00 0.00
OTHER FINANCING SOURCES 0.00 0.00 0.00 0.00 480275.00 480275.00-
TRANSFERS OUT 0.00 14003859.62 14003859.62- 324342.00 324342.00 0.00
OTHER FUND USES 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL OTHER FINANCING SOURCES (USES) 10567171.00 3627409.04- 14194580.04 324342.00- 155933.00 480275.00-
EXCESS REVENUES & OTHER SOURCES OVER
(UNDER) EXPENDITURES & OTHER USES 0.00 14110013.41- 14110013.41 21369613.00- 21421116.88- 51503.88
BEGINNING FUND BALANCE - OCT 1 28677136.00 28677134.10 1.90 61840814.00 61536439.81 304374.19
ENDING FUND BALANCE - SEPT 30 28677136.00 14567120.69 14110015.31 40471201.00 40115322.93 355878.07
JEFFERSON COUNTY BOARD OF EDUCATION
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 SEPTEMBER 30, 2002
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 164993600.00 167018535.31 2024935.31-
FEDERAL REVENUES 0.00 0.00 0.00 19726478.00 19563895.29 162582.71
LOCAL REVENUES 2119052.00 2406976.09 287924.09- 89377865.00 92126136.58 2748271.58-
OTHER REVENUES 0.00 0.00 0.00 61416.00 9338341.53 9276925.53-
TOTAL REVENUES 2119052.00 2406976.09 287924.09- 274159359.00 288046908.71 13887549.71-
EXPENDITURES:
INSTRUCTIONAL SERVICES 548724.00 630189.73 81465.73- 149388232.00 144756006.90 4632225.10
INSTRUCTIONAL SUPPORT SERVICES 126758.00 154350.68 27592.68- 33105507.00 33248768.54 143261.54-
OPERATION & MAINTENANCE 5996.00 2132.21 3863.79 20079990.00 17757810.34 2322179.66
AUXILIARY SERVICES 0.00 0.00 0.00 28465915.00 27816650.15 649264.85
GENERAL ADMINISTRATIVE SERVICES 0.00 0.00 0.00 8580625.00 7462444.48 1118180.52
CAPITAL OUTLAY 0.00 10282.00 10282.00- 28086199.00 40050125.08 11963926.08-
DEBT SERVICE
PRINCIPAL 0.00 0.00 0.00 7579655.00 7579654.15 0.85
INTEREST 0.00 0.00 0.00 8759504.00 8759504.89 0.89-
OTHER DEBT SERVICES 0.00 0.00 0.00 10623.00 3312.39 7310.61
OTHER EXPENDITURES 1118723.00 1328710.48 209987.48- 9887965.00 9174671.32 713293.68
TOTAL EXPENDITURES 1800201.00 2125665.10 325464.10- 293944215.00 296608948.24 2664733.24-
OTHER FINANCING SOURCES (USES)
TRANSFERS IN 5832.00 65126.64 59294.64- 19592853.00 36054044.84 16461191.84-
OTHER FINANCING SOURCES 0.00 51.00 51.00- 2296739.00 2824629.94 527890.94-
TRANSFERS OUT 206083.00 1037629.69 831546.69- 19592853.00 36054044.84 16461191.84-
OTHER FUND USES 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL OTHER FINANCING SOURCES (USES) 200251.00- 972452.05- 772201.05 2296739.00 2824629.94 527890.94-
EXCESS REVENUES & OTHER SOURCES OVER
(UNDER) EXPENDITURES & OTHER USES 118600.00 691141.06- 809741.06 17488117.00- 5737409.59- 11750707.41-
BEGINNING FUND BALANCE - OCT 1 1802989.81 1720968.85 82020.96 104472615.18 104279524.41 193090.77
ENDING FUND BALANCE - SEPT 30 1921589.81 1029827.79 891762.02 86984498.18 98542114.82 11557616.64-
JEFFERSON COUNTY BOARD OF EDUCATION
COMBINED STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS/FUND BALANCES
ALL PROPRIETARY FUND TYPES AND NON EXPENDABLE TRUST FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2002
EXHIBIT F-IV-A
FUND TYPE PROPRIETARY FIDUCIARY
INTERNAL NON EXPEND- TOTAL
DESCRIPTION ENTERPRISE SERVICE ABLE TRUST (MEMO ONLY)
---------------------------------------- ------------- ------------- ------------- -------------
OPERATING REVENUES:
LOCAL REVENUES (SPECIFY):
TOTAL OPERATING REVENUES 0.00 0.00 0.00 0.00
OPERATING EXPENSES:
PERSONAL SERVICES 0.00 0.00 0.00 0.00
EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00
PURCHASED SERVICES 0.00 0.00 0.00 0.00
MATERIALS & SUPPLIES 0.00 0.00 0.00 0.00
DEPRECIATION EXPENSE 0.00 0.00 0.00 0.00
OTHER OBJECTS 0.00 0.00 0.00 0.00
TOTAL OPERATING EXPENSES 0.00 0.00 0.00 0.00
OPERATING INCOME (LOSS) 0.00 0.00 0.00 0.00
NON-OPERATING REVENUES:
STATE REVENUES (ATTACH SCHEDULE) 0.00 0.00 0.00 0.00
FEDERAL REVENUES (ATTACH SCHEDULE) 0.00 0.00 0.00 0.00
OTHER REVENUES (ATTACH SCHEDULE) 0.00 0.00 0.00 0.00
TOTAL NON-OPERATING REVENUES 0.00 0.00 0.00 0.00
INCOME(LOSS) BEFORE OPERATING TRANSFER 0.00 0.00 0.00 0.00
OPERATING TRANSFERS IN 0.00 0.00 0.00 0.00
OPERATING TRANSFERS OUT 0.00 0.00 0.00 0.00
NET INCOME 0.00 0.00 0.00 0.00
RETAINED EARNINGS/FUND BALANCE - OCT 1 0.00 0.00 0.00 0.00
RETAINED EARNINGS/FUND BALANCE - SEPT 30 0.00 0.00 0.00 0.00
JEFFERSON COUNTY BOARD OF EDUCATION
COMBINED STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS/FUND BALANCES
ALL PROPRIETARY FUND TYPES AND NON EXPENDABLE TRUST FUNDS
BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2002
EXHIBIT F-V-A
FUND TYPE ENTERPRISE VARIANCE INTERNAL SERVICE VARIANCE
FAVORABLE FAVORABLE
DESCRIPTION BUDGET ACTUAL (UNFAVORABLE) BUDGET ACTUAL (UNFAVORABLE)
---------------------------------------- ------------- ------------- ------------- ------------- ------------- -------------
OPERATING REVENUES:
LOCAL REVENUES (SPECIFY):
TOTAL OPERATING REVENUES 0.00 0.00 0.00 0.00 0.00 0.00
OPERATING EXPENSES:
PERSONAL SERVICES 0.00 0.00 0.00 0.00 0.00 0.00
EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.00
PURCHASED SERVICES 0.00 0.00 0.00 0.00 0.00 0.00
MATERIALS & SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.00
DEPRECIATION EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00
OTHER OBJECTS 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL OPERATING EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00
OPERATING INCOME (LOSS) 0.00 0.00 0.00 0.00 0.00 0.00
NON-OPERATING REVENUES:
STATE REVENUES (ATTACH SCHEDULE) 0.00 0.00 0.00 0.00 0.00 0.00
FEDERAL REVENUES (ATTACH SCHEDULE) 0.00 0.00 0.00 0.00 0.00 0.00
OTHER REVENUES (ATTACH SCHEDULE) 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL NON-OPERATING REVENUES 0.00 0.00 0.00 0.00 0.00 0.00
INCOME(LOSS) BEFORE OPERATING TRANSFER 0.00 0.00 0.00 0.00 0.00 0.00
OPERATING TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.00
OPERATING TRANSFERS (OUT) 0.00 0.00 0.00 0.00 0.00 0.00
NET INCOME 0.00 0.00 0.00 0.00 0.00 0.00
RETAINED EARNINGS/FUND BALANCE - OCT 1 0.00 0.00 0.00 0.00 0.00 0.00
RETAINED EARNINGS/FUND BALANCE - SEPT 30 0.00 0.00 0.00 0.00 0.00 0.00
JEFFERSON COUNTY BOARD OF EDUCATION
COMBINED STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS/FUND BALANCES
ALL PROPRIETARY FUND TYPES AND NON EXPENDABLE TRUST FUNDS
BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2002
EXHIBIT F-V-B
FUND TYPE NONEXPENDABLE TRUSTS VARIANCE TOTAL PROPRIETARY AND VARIANCE
FAVORABLE NONEXPENDABLE TRUST FUNDS FAVORABLE
DESCRIPTION BUDGET ACTUAL (UNFAVORABLE) BUDGET ACTUAL (UNFAVORABLE)
---------------------------------------- ------------- ------------- ------------- ------------- ------------- -------------
OPERATING REVENUES:
LOCAL REVENUES (SPECIFY):
TOTAL OPERATING REVENUES 0.00 0.00 0.00 0.00 0.00 0.00
OPERATING EXPENSES:
PERSONAL SERVICES 0.00 0.00 0.00 0.00 0.00 0.00
EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.00
PURCHASED SERVICES 0.00 0.00 0.00 0.00 0.00 0.00
MATERIALS & SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.00
DEPRECIATION EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00
OTHER OBJECTS 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL OPERATING EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00
OPERATING INCOME (LOSS) 0.00 0.00 0.00 0.00 0.00 0.00
NON-OPERATING REVENUES:
STATE REVENUES (ATTACH SCHEDULE) 0.00 0.00 0.00 0.00 0.00 0.00
FEDERAL REVENUES (ATTACH SCHEDULE) 0.00 0.00 0.00 0.00 0.00 0.00
OTHER REVENUES (ATTACH SCHEDULE) 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL NON-OPERATING REVENUES 0.00 0.00 0.00 0.00 0.00 0.00
INCOME(LOSS) BEFORE OPERATING TRANSFER 0.00 0.00 0.00 0.00 0.00 0.00
OPERATING TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.00
OPERATING TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.00
NET INCOME 0.00 0.00 0.00 0.00 0.00 0.00
RETAINED EARNINGS/FUND BALANCE - OCT 1 0.00 0.00 0.00 0.00 0.00 0.00
RETAINED EARNINGS/FUND BALANCE - SEPT 30 0.00 0.00 0.00 0.00 0.00 0.00
JEFFERSON COUNTY BOARD OF EDUCATION
COMBINED STATEMENT OF CASH FLOWS
FOR ALL PROPRIETARY FUND TYPES AND NON EXPENDABLE TRUST FUNDS
FISCAL YEAR ENDED SEPTEMBER 30, 2002
EXHIBIT F-VI-A
FUND TYPE PROPRIETARY FIDUCIARY TOTAL
INTERNAL NON EXPNDABLE
DESCRIPTION ENTERPRISE SERVICE TRUST (MEMO ONLY)
---------------------------------------- ------------- ------------- ------------- -------------
CASH FLOWS FROM OPERATING ACTIVITIES:
CASH RECEIVED:
CASH RECEIVED FROM PARTICIPANTS/USER 0.00 0.00 0.00 0.00
OTHER CASH RECEIPTS 0.00 0.00 0.00 0.00
CASH PAYMENTS:
CASH PAID TO EMPLOYEES 0.00 0.00 0.00 0.00
CASH PAID TO SUPPLIERS 0.00 0.00 0.00 0.00
CASH PAID FOR CLAIMS 0.00 0.00 0.00 0.00
OTHER PAYMENTS OF CASH 0.00 0.00 0.00 0.00
*NET CASH PROVIDED BY (USED IN)
OPERATING ACTIVITIES 0.00 0.00 0.00 0.00
CASH FLOWS FROM NONCAPITAL FINANCING ACT
TRANSFERS FROM GENERAL FUND 0.00 0.00 0.00 0.00
OTHER SUBSIDIES 0.00 0.00 0.00 0.00
NET CASH PROVIDED BY (USED IN)
NON-CAPITAL FINANCING ACTIVITIES 0.00 0.00 0.00 0.00
CASH FLOWS FROM CAPITAL & RELATED
FINANCING ACTIVITIES:
PROCEEDS FROM SALE OF FIXED ASSETS 0.00 0.00 0.00 0.00
OTHER PROCEEDS FROM CAPITAL & RELATED
ACTIVITIES 0.00 0.00 0.00 0.00
PAYMENTS FOR FIXED ASSETS 0.00 0.00 0.00 0.00
PAYMENTS OF PRINCIPAL ON CAPITALIZED
LEASE DEBT 0.00 0.00 0.00 0.00
PAYMENTS OF INTEREST ON CAPITALIZED
LEASE DEBT 0.00 0.00 0.00 0.00
OTHER PAYMENTS FOR CAPITAL ACTIVITIES 0.00 0.00 0.00 0.00
NET CASH PROVIDED (USED) BY CAP. &
RELATED FINANCING ACTIVITIES 0.00 0.00 0.00 0.00
CASH FLOWS FROM INVESTING ACTIVITIES:
INTEREST ON INVESTMENTS 0.00 0.00 0.00 0.00
OTHER CASH FLOWS FROM INVESTING ACTVTY 0.00 0.00 0.00 0.00
NET CASH PROVIDED (USED) BY
INVESTING ACTIVITIES 0.00 0.00 0.00 0.00
NET INCREASE (DECREASE) IN CASH & CASH
EQUIVALENTS 0.00 0.00 0.00 0.00
CASH & CASH EQUIVALENTS - OCT 1 0.00 0.00 0.00 0.00
CASH & CASH EQUIVALENTS - SEPT 30 0.00 0.00 0.00 0.00
* RECONCILES TO NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES ON PAGE B.
JEFFERSON COUNTY BOARD OF EDUCATION
RECONCILIATION OF OPERATING INCOME TO
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES
EXHIBIT F-VI-B
FUND TYPE PROPRIETARY FIDUCIARY TOTAL
INTERNAL NON EXPENDBLE
DESCRIPTION ENTERPRISE SERVICE TRUST (MEMO ONLY)
---------------------------------------- ------------- ------------- ------------- -------------
OPERATING INCOME (LOSS) 0.00 0.00 0.00 0.00
ADJUSTMENTS TO RECONCILE OPERATING
INCOME(LOSS) TO NET CASH PROVIDED (USED)
BY OPERATING ACTIVITIES: (NON-CASH ITEMS
INCLUDED IN INCOME (LOSS))
CHANGES IN ASSETS & LIABILITIES
ACCOUNTS RECEIVABLE 0.00 0.00 0.00 0.00
INVENTORIES 0.00 0.00 0.00 0.00
CLAIMS PAYABLE 0.00 0.00 0.00 0.00
ACCRUED EXPENSES 0.00 0.00 0.00 0.00
DEFERRED REVENUE 0.00 0.00 0.00 0.00
COMPENSATED ABSENCES 0.00 0.00 0.00 0.00
OTHER CHANGES IN ASSETS&LIABILITIES
OTHER ASSETS 0.00 0.00 0.00 0.00
OTHER DEBITS 0.00 0.00 0.00 0.00
LIABILITIES 0.00 0.00 0.00 0.00
DEPRECIATION 0.00 0.00 0.00 0.00
LOSS ON DISPOSALS 0.00 0.00 0.00 0.00
DONATED COMMODITIES 0.00 0.00 0.00 0.00
OTHER ADJUSTMENTS
TOTAL ADJUSTMENTS 0.00 0.00 0.00 0.00
*NET CASH PROVIDED (USED) BY OPERATING
ACTIVITIES 0.00 0.00 0.00 0.00
NON-CASH INVESTING, CAPITAL & FINANCING
ACTIVITIES:
TRANSFER OF EQUIP TO(FROM) OTHER FUNDS
ACQUISITION OF EQUIPMENT THROUGH
CAPITAL LEASES 0.00 0.00 0.00 0.00
OTHER NON-CASH INVESTING, CAPITAL &
FINANCING ACTIVITIES
* RECONCILES TO NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES ON PAGE A.