DISTRICT SCHOOL BOARD OF PASCO COUNTY STATEMENT OF REVENUES, EXPENDITURES AND

Transcription

1 DISTRICT SCHOOL BOARD OF PASCO COUNTY STATEMENT OF REVENUES, EXPENDITURES AND Exhibit K-1 CHANGES IN FUND BALANCE - GENERAL FUND FDOE Page 1 For the Fiscal Year Ended June 30, 2015 Fund 100 REVENUES Federal Direct: Federal Impact, Current Operations 3121 Reserve Officers Training Corps (ROTC) , Miscellaneous Federal Direct Total Federal Direct , Federal Through State and Local: Medicaid ,339, National Forest Funds 3255 Federal Through Local 3280 Miscellaneous Federal Through State 3299 Total Federal Through State and Local ,339, State: Florida Education Finance Program (FEFP) ,469, Workforce Development ,502, Workforce Development Capitalization Incentive Grant 3316 Workforce Education Performance Incentive , Adults with Disabilities , CO&DS Withheld for Administrative Expenditure , Diagnostic and Learning Resources Centers 3335 Racing Commission Funds 3341 State Forest Funds 3342 State License Tax , District Discretionary Lottery Funds , Categorical Programs: Class Size Reduction Operating Funds ,797, Florida School Recognition Funds ,224, Excellent Teaching Program 3363 Voluntary Prekindergarten Program ,420, Preschool Projects 3372 Other State: Reading Programs 3373 Full-Service Schools Program 3378 State Through Local 3380 Other Miscellaneous State Revenues ,218, Total State ,407, Local: District School Taxes ,009, Tax Redemptions Payment in Lieu of Taxes 3422 Excess Fees 3423 Tuition 3424 Rent 3425 Interest on Investments , Gain on Sale of Investments 3432 Net Increase (Decrease) in Fair Value of Investments 3433 (57,059.00) Gifts, Grants and Bequests , Student Fees: Adult General Education Course Fees , Postsec Career Cert-Appl Tech Diploma Course Fees , Continuing Workforce Education Course Fees 3463 Capital Improvement Fees 3464 Postsecondary Lab Fees 3465 Lifelong Learning Fees 3466 GED Testing Fees 3467 Financial Aid Fees , Other Student Fees 3469 Other Fees: Preschool Program Fees 3471 Prekindergarten Early Intervention Fees 3472 School-Age Child Care Fees 3473 Other Schools, Courses and Classes Fees 3479 Miscellaneous Local: Bus Fees , Transportation Services Rendered for School Activities ,193, Sale of Junk , Receipt of Federal Indirect Cost Rate ,472, Other Miscellaneous Local Sources ,338, Impact Fees 3496 Refunds of Prior Year's Expenditures 3497 Collections for Lost, Damaged and Sold Textbooks , Receipt of Food Service Indirect Costs , Total Local ,591, Total Revenues ,856,066.00

2 DISTRICT SCHOOL BOARD OF PASCO COUNTY Exhibit K-1 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - GENERAL FUND (Continued) FDOE Page 2 For the Fiscal Year Ended June 30, 2015 Fund 100 EXPENDITURES Employee Purchased Energy Materials Capital Salaries Benefits Services Services and Supplies Outlay Other Totals Current: Instruction ,302, ,277, ,707, ,530, , ,207, ,693, Student Support Services ,734, ,194, ,143, , , , ,318, Instructional Media Services , , , , , , ,612, Instruction and Curriculum Development Services ,847, ,545, , , , , ,920, Instructional Staff Training Services ,539, , , , , , ,370, Instruction-Related Technology ,789, ,579, , ,387, Board , , , , , General Administration , , , , , , , School Administration ,186, ,266, ,121, , , , ,843, Facilities Acquisition and Construction ,245, , ,058, , , , ,719, Fiscal Services ,782, , , , , , ,679, Food Services , , , , Central Services ,231, ,457, ,280, , , , ,416, Student Transportation Services ,942, ,920, ,010, ,836, ,245, , , ,076, Operation of Plant ,882, ,684, ,875, ,968, , , , ,337, Maintenance of Plant ,485, ,840, ,835, , , , ,475, Administrative Technology Services ,810, ,223, , , , , ,808, Community Services , , , , , , , Capital Outlay: Facilities Acquisition and Construction , , Other Capital Outlay ,429, ,429, Debt Service: (Function 9200) Redemption of Principal Interest Total Expenditures 308,972, ,343, ,957, ,805, ,495, ,295, ,831, ,701, Excess (Deficiency) of Revenues Over Expenditures 154,433.00

3 DISTRICT SCHOOL BOARD OF PASCO COUNTY STATEMENT OF REVENUES, EXPENDITURES AND Exhibit K-1 CHANGES IN FUND BALANCE - GENERAL FUND (Continued) FDOE Page 3 For the Fiscal Year Ended June 30, 2015 Fund 100 OTHER FINANCING SOURCES (USES) and CHANGES IN FUND BALANCES Loans 3720 Sale of Capital Assets , Loss Recoveries 3740 Transfers In: From Debt Service Funds 3620 From Capital Projects Funds , From Special Revenue Funds 3640 From Permanent Funds 3660 From Internal Service Funds , From Enterprise Funds 3690 Total Transfers In , Transfers Out: (Function 9700) To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 To Permanent Funds 960 To Internal Service Funds 970 To Enterprise Funds 990 Total Transfers Out Total Other Financing Sources (Uses) 1,081, Net Change In Fund Balance 1,236, Fund Balance, July 1, ,783, Adjustments to Fund Balance 2891 Ending Fund Balance: Nonspendable Fund Balance ,706, Restricted Fund Balance ,793, Committed Fund Balance 2730 Assigned Fund Balance ,418, Unassigned Fund Balance ,101, Total Fund Balances, June 30, ,019,672.00

4 DISTRICT SCHOOL BOARD OF PASCO COUNTY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - SPECIAL REVENUE Exhibit K-2 FUNDS - FOOD SERVICES FDOE Page 4 For the Fiscal Year Ended June 30, 2015 Fund 410 REVENUES Federal Through State and Local: School Lunch Reimbursement ,149, School Breakfast Reimbursement ,290, Afterschool Snack Reimbursement , Child Care Food Program , USDA-Donated Commodities ,398, Cash in Lieu of Donated Foods 3266 Summer Food Service Program , Fresh Fruit and Vegetable Program , Other Food Services , Federal Through Local 3280 Miscellaneous Federal Through State 3299 Total Federal Through State and Local ,565, State: School Breakfast Supplement , School Lunch Supplement , State Through Local 3380 Other Miscellaneous State Revenues 3399 Total State , Local: Interest on Investments 3431 Gain on Sale of Investments 3432 Net Increase (Decrease) in Fair Value of Investments 3433 Gifts, Grants and Bequests 3440 Student Lunches ,755, Student Breakfasts , Adult Breakfasts/Lunches , Student and Adult á la Carte Fees ,377, Student Snacks 3455 Other Food Sales , Other Miscellaneous Local Sources , Refunds of Prior Year's Expenditures 3497 Total Local ,033, Total Revenues ,013,510.00

5 DISTRICT SCHOOL BOARD OF PASCO COUNTY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - SPECIAL REVENUE Exhibit K-2 FUNDS - FOOD SERVICES (Continued) FDOE Page 5 For the Fiscal Year Ended June 30, 2015 Fund 410 EXPENDITURES (Function 7600/9300) Salaries ,369, Employee Benefits 200 4,752, Purchased Services , Energy Services , Materials and Supplies ,678, Capital Outlay , Other , Other Capital Outlay (Function 9300) , Total Expenditures 35,046, Excess (Deficiency) of Revenues Over Expenditures 967, OTHER FINANCING SOURCES (USES) and CHANGES IN FUND BALANCES Loans 3720 Sale of Capital Assets 3730 Loss Recoveries 3740 Transfers In: From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670 From Enterprise Funds 3690 Total Transfers In Transfers Out: (Function 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 (656,318.00) Interfund 950 To Permanent Funds 960 To Internal Service Funds 970 To Enterprise Funds 990 Total Transfers Out 9700 (656,318.00) Total Other Financing Sources (Uses) (656,318.00) Net Change in Fund Balance 311, Fund Balance, July 1, ,927, Adjustments to Fund Balance 2891 Ending Fund Balance: Nonspendable Fund Balance ,238, Restricted Fund Balance ,000, Committed Fund Balance 2730 Assigned Fund Balance 2740 Unassigned Fund Balance 2750 Total Fund Balances, June 30, ,238,958.00

6 DISTRICT SCHOOL BOARD OF PASCO COUNTY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - SPECIAL REVENUE Exhibit K-3 FUNDS - OTHER FEDERAL PROGRAMS FDOE Page 6 For the Fiscal Year Ended June 30, 2015 Fund 420 REVENUES Federal Direct: Head Start 3130 Workforce Innovation and Opportunity Act 3170 Community Action Programs 3180 Reserve Officers Training Corps (ROTC) 3191 Pell Grants 3192 Miscellaneous Federal Direct ,994, Total Federal Direct ,994, Federal Through State and Local: Career and Technical Education , Medicaid 3202 Individuals with Disabilities Education Act (IDEA) ,729, Workforce Innovation and Opportunity Act: Adult General Education , English Literacy and Civics Education 3222 Adult Migrant Education 3223 Other WIOA Programs , NCLB - Elementary and Secondary Education Act: Elementary and Secondary Education Act - Title I ,162, Teacher and Principal Training and Recruiting - Title II, Part A 3225 Math and Science Partnerships - Title II, Part B ,595, Language Instruction - Title III 3241 Twenty-First Century Schools - Title IV 3242 Federal Through Local , Emergency Immigrant Education Program , Miscellaneous Federal Through State , Total Federal Through State and Local ,981, State: State Through Local 3380 Other Miscellaneous State Revenues 3399 Total State Local: Interest on Investments 3431 Gain on Sale of Investments 3432 Net Increase (Decrease) in Fair Value of Investments 3433 Gifts, Grants and Bequests 3440 Adult General Education Course Fees 3461 Sale of Junk 3493 Other Miscellaneous Local Sources 3495 Refunds of Prior Year's Expenditures 3497 Total Local Total Revenues ,975,840.00

7 DISTRICT SCHOOL BOARD OF PASCO COUNTY Exhibit K-3 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS (Continued) FDOE Page 7 For the Fiscal Year Ended June 30, 2015 Fund 420 EXPENDITURES Employee Purchased Energy Materials Capital Salaries Benefits Services Services and Supplies Outlay Other Totals Current: Instruction ,918, ,110, ,032, ,150, , ,061, ,257, Student Support Services ,216, , , , , , ,294, Instructional Media Services , , , , Instruction and Curriculum Development Services ,349, , , , , , ,719, Instructional Staff Training Services ,055, , , , , ,858, Instruction-Related Technology , , , Board , , General Administration ,461, ,461, School Administration , , , , Facilities Acquisition and Construction Fiscal Services , , , Food Services , , , Central Services , , , , , Student Transportation Services , , , , Operation of Plant , , , , Maintenance of Plant , , Administrative Technology Services , , , Community Services Capital Outlay: Facilities Acquisition and Construction , , Other Capital Outlay ,719, ,719, Total Expenditures 22,258, ,733, ,973, , ,519, ,790, ,629, ,975, Excess (Deficiency) of Revenues over Expenditures 0.00

8 DISTRICT SCHOOL BOARD OF PASCO COUNTY Exhibit K-3 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS (Continued) FDOE Page 7 For the Fiscal Year Ended June 30, 2015 Fund 420 OTHER FINANCING SOURCES (USES) and CHANGES IN FUND BALANCES Loans 3720 Sale of Capital Assets 3730 Loss Recoveries 3740 Transfers In: From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670 From Enterprise Funds 3690 Total Transfers In Transfers Out: (Function 9700) To the General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970 To Enterprise Funds 990 Total Transfers Out Total Other Financing Sources (Uses) 0.00 Net Change in Fund Balance 0.00 Fund Balance, July 1, Adjustments to Fund Balance 2891 Ending Fund Balance: Nonspendable Fund Balance 2710 Restricted Fund Balance 2720 Committed Fund Balance 2730 Assigned Fund Balance 2740 Unassigned Fund Balance 2750 Total Fund Balances, June 30,

9 DISTRICT SCHOOL BOARD OF PASCO COUNTY COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS Exhibit K-4 FEDERAL ECONOMIC STIMULUS PROGRAMS FDOE Page 8 For the Fiscal Year Ended June 30, 2015 Funds 430 Targeted ARRA Stimulus Funds Other ARRA Stimulus Grants ARRA Race to the Top REVENUES Totals Federal Direct: Workforce Innovation and Opportunity Act (WIOA) Community Action Programs Reserve Officers Training Corps (ROTC) Miscellaneous Federal Direct Total Federal Direct: Federal Through State and Local: Career and Technical Education Race to the Top , , Individuals with Disabilities Education Act (IDEA) Elementary and Secondary Education Act - Title I Other Food Services Federal Through Local Miscellaneous Federal Through State , , Total Federal Through State and Local , , State: State Through Local Other Miscellaneous State Revenues Total State Local: Interest on Investments Gain on Sale of Investments Net Increase (Decrease) in Fair Value of Investments Gifts, Grants and Bequests Other Miscellaneous Local Sources Refunds of Prior Year's Expenditures Total Local Total Revenues , ,425.00

10 DISTRICT SCHOOL BOARD OF PASCO COUNTY Exhibit K-4 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS (Continued) FDOE Page 9 For the Fiscal Year Ended June 30, 2015 Fund 432 EXPENDITURES Employee Purchased Energy Materials Capital Salaries Benefits Services Services and Supplies Outlay Other Totals Current: Instruction Student Support Services Instructional Media Services Instruction and Curriculum Development Services Instructional Staff Training Services Instruction-Related Technology Board General Administration School Administration Facilities Acquisition and Construction Fiscal Services Food Services Central Services Student Transportation Services Operation of Plant Maintenance of Plant Administrative Technology Services Community Services Capital Outlay: Facilities Acquisition and Construction Other Capital Outlay Total Expenditures Excess (Deficiency) of Revenues over Expenditures 0.00

11 DISTRICT SCHOOL BOARD OF PASCO COUNTY Exhibit K-4 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS (Continued) FDOE Page 9 For the Fiscal Year Ended June 30, 2015 Fund 432 OTHER FINANCING SOURCES (USES) and CHANGES IN FUND BALANCES Loans 3720 Sale of Capital Assets 3730 Loss Recoveries 3740 Transfers In: From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670 From Enterprise Funds 3690 Total Transfers In Transfers Out: (Function 9700) To the General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970 To Enterprise Funds 990 Total Transfers Out Total Other Financing Sources (Uses) 0.00 Net Change in Fund Balance 0.00 Fund Balance, July 1, Adjustments to Fund Balance 2891 Ending Fund Balance: Nonspendable Fund Balance 2710 Restricted Fund Balance 2720 Committed Fund Balance 2730 Assigned Fund Balance 2740 Unassigned Fund Balance 2750 Total Fund Balances, June 30,

12 DISTRICT SCHOOL BOARD OF PASCO COUNTY Exhibit K-4 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS (Continued) FDOE Page 10 For the Fiscal Year Ended June 30, 2015 Fund 433 EXPENDITURES Employee Purchased Energy Materials Capital Salaries Benefits Services Services and Supplies Outlay Other Totals Current: Instruction Student Support Services Instructional Media Services Instruction and Curriculum Development Services Instructional Staff Training Services Instruction-Related Technology Board General Administration School Administration Facilities Acquisition and Construction Fiscal Services Food Services Central Services Student Transportation Services Operation of Plant Maintenance of Plant Administrative Technology Services Community Services Capital Outlay: Facilities Acquisition and Construction Other Capital Outlay Total Expenditures Excess (Deficiency) of Revenues over Expenditures 0.00

13 DISTRICT SCHOOL BOARD OF PASCO COUNTY Exhibit K-4 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS (Continued) FDOE Page 10 For the Fiscal Year Ended June 30, 2015 Fund 433 OTHER FINANCING SOURCES (USES) and CHANGES IN FUND BALANCES Loans 3720 Sale of Capital Assets 3730 Loss Recoveries 3740 Transfers In: From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670 From Enterprise Funds 3690 Total Transfers In Transfers Out: (Function 9700) To the General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970 To Enterprise Funds 990 Total Transfers Out Total Other Financing Sources (Uses) 0.00 Net Change in Fund Balance 0.00 Fund Balance, July 1, Adjustments to Fund Balance 2891 Ending Fund Balance: Nonspendable Fund Balance 2710 Restricted Fund Balance 2720 Committed Fund Balance 2730 Assigned Fund Balance 2740 Unassigned Fund Balance 2750 Total Fund Balances, June 30,

14 DISTRICT SCHOOL BOARD OF PASCO COUNTY Exhibit K-4 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS - ARRA RACE TO THE TOP (Continued) FDOE Page 11 For the Fiscal Year Ended June 30, 2015 Fund 434 EXPENDITURES Employee Purchased Energy Materials Capital Salaries Benefits Services Services and Supplies Outlay Other Totals Current: Instruction , , Student Support Services Instructional Media Services Instruction and Curriculum Development Services Instructional Staff Training Services , , , Instruction-Related Technology Board General Administration School Administration , , Facilities Acquisition and Construction Fiscal Services Food Services Central Services Student Transportation Services Operation of Plant Maintenance of Plant Administrative Technology Services Community Services Capital Outlay: Facilities Acquisition and Construction , , Other Capital Outlay , , Total Expenditures 153, , , , Excess (Deficiency) of Revenues over Expenditures 0.00

15 DISTRICT SCHOOL BOARD OF PASCO COUNTY Exhibit K-4 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS - ARRA RACE TO THE TOP (Continued) FDOE Page 11 For the Fiscal Year Ended June 30, 2015 Fund 434 OTHER FINANCING SOURCES (USES) and CHANGES IN FUND BALANCES Loans 3720 Sale of Capital Assets 3730 Loss Recoveries 3740 Transfers In: From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670 From Enterprise Funds 3690 Total Transfers In Transfers Out: (Function 9700) To the General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970 To Enterprise Funds 990 Total Transfers Out Total Other Financing Sources (Uses) 0.00 Net Change in Fund Balance 0.00 Fund Balance, July 1, Adjustments to Fund Balance 2891 Ending Fund Balance: Nonspendable Fund Balance 2710 Restricted Fund Balance 2720 Committed Fund Balance 2730 Assigned Fund Balance 2740 Unassigned Fund Balance 2750 Total Fund Balances, June 30,

16 DISTRICT SCHOOL BOARD OF PASCO COUNTY Exhibit K-5 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS - MISCELLANEOUS FDOE Page 12 For the Fiscal Year Ended June 30, 2015 Fund 490 REVENUES Federal Through State and Local: Federal Through Local 3280 Total Federal Through State and Local Local: Interest on Investments 3431 Gain on Sale of Investments 3432 Net Increase (Decrease) in Fair Value of Investments 3433 Gifts, Grants and Bequests 3440 Other Miscellaneous Local Sources 3495 Total Local Total Revenues EXPENDITURES Employee Purchased Energy Materials Capital Salaries Benefits Services Services and Supplies Outlay Other Current: Instruction Student Support Services Instructional Media Services Instruction and Curriculum Development Services Instructional Staff Training Services Instruction-Related Technology Board General Administration School Administration Facilities Acquisition and Construction Fiscal Services Central Services Student Transportation Services Operation of Plant Maintenance of Plant Administrative Technology Services Community Services Capital Outlay: Facilities Acquisition and Construction Other Capital Outlay Total Expenditures Excess (Deficiency) of Revenues over Expenditures 0.00 Totals

17 DISTRICT SCHOOL BOARD OF PASCO COUNTY Exhibit K-5 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS - MISCELLANEOUS FDOE Page 12 For the Fiscal Year Ended June 30, 2015 Fund 490 OTHER FINANCING SOURCES (USES) and CHANGES IN FUND BALANCES Loss Recoveries 3740 Transfers In: From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670 From Enterprise Funds 3690 Total Transfers In Transfers Out: (Function 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970 To Enterprise Funds 990 Total Transfers Out Total Other Financing Sources (Uses) 0.00 Net Change in Fund Balance 0.00 Fund Balance, July 1, Adjustments to Fund Balance 2891 Ending Fund Balance: Nonspendable Fund Balance 2710 Restricted Fund Balance 2720 Committed Fund Balance 2730 Assigned Fund Balance 2740 Unassigned Fund Balance 2750 Total Fund Balances, June 30,

18 DISTRICT SCHOOL BOARD OF PASCO COUNTY Exhibit K-6 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - DEBT SERVICE FUNDS FDOE Page 13 For the Fiscal Year Ended June 30, 2015 Funds 200 REVENUES SBE/COBI Special Act Sections & , Motor Vehicle District Other Debt ARRA Economic Stimulus Debt Bonds Bonds F.S., Loans Revenue Bonds Bonds Service Service Totals Federal: Miscellaneous Federal Direct , , Miscellaneous Federal Through State State: CO&DS Withheld for SBE/COBI Bonds ,169, ,169, SBE/COBI Bond Interest , , Racing Commission Funds , , Other Miscellaneous State Revenues Total State Sources ,171, , ,394, Local: District Debt Service Taxes County Local Sales Tax School District Local Sales Tax Tax Redemptions Payment in Lieu of Taxes Excess Fees Interest on Investments , , Gain on Sale of Investments Net Increase (Decrease) in Fair Value of Investments 3433 (368,422.00) (368,422.00) Gifts, Grants and Bequests Other Miscellaneous Local Sources , , Impact Fees Refunds of Prior Year's Expenditures Total Local Sources (185,477.00) 0.00 (185,477.00) Total Revenues ,171, , , ,482, EXPENDITURES Debt Service (Function 9200) Redemption of Principal 710 1,617, , ,612, ,324, Interest , , ,329, ,980, Dues and Fees 730 5, , , Miscellaneous Total Expenditures 2,150, , ,640, ,009, Excess (Deficiency) of Revenues Over Expenditures 21, , (35,552,196.00) 0.00 (35,526,735.00)

19 DISTRICT SCHOOL BOARD OF PASCO COUNTY Exhibit K-6 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - DEBT SERVICE FUNDS FDOE Page 13 For the Fiscal Year Ended June 30, 2015 Funds 200 OTHER FINANCING SOURCES (USES) and CHANGES IN FUND BALANCE SBE/COBI Bonds 210 Special Act Bonds 220 Sections & , F.S., Loans 230 Motor Vehicle Revenue Bonds 240 District Bonds 250 Other Debt Service 290 ARRA Economic Stimulus Debt Service 299 Issuance of Bonds Premium on Sale of Bonds Discount on Sale of Bonds (Function 9299) Proceeds of Lease-Purchase Agreements ,389, ,389, Premium on Lease-Purchase Agreements ,814, ,814, Discount on Lease-Purchase Agreements (Function 9299) Loans Proceeds of Forward Supply Contract Face Value of Refunding Bonds ,411, ,411, Premium on Refunding Bonds , , Discount on Refunding Bonds (Function 9299) Payments to Refunded Bonds Escrow Agent (Function 9299) 761 (3,566,230.00) (52,018,946.00) (55,585,176.00) Refunding Lease-Purchase Agreements Premium on Refunding Lease-Purchase Agreements Discount on Refunding Lease-Purchase Agmnts (Function 9299) Payments to Refunded Lease-Purchase Escrow Agent (Function 9299) Transfers In: From General Fund From Capital Projects Funds ,254, ,254, From Special Revenue Funds Interfund ,657, ,657, From Permanent Funds From Internal Service Funds From Enterprise Funds Total Transfers In ,911, ,911, Transfers Out: (Function 9700) To General Fund To Capital Projects Funds To Special Revenue Funds Interfund 950 (2,657,355.00) (2,657,355.00) To Permanent Funds To Internal Service Funds To Enterprise Funds Total Transfers Out (2,657,355.00) 0.00 (2,657,355.00) Total Other Financing Sources (Uses) (980,454.00) ,439, ,458, Net Change in Fund Balances (959,348.00) 4, (1,112,837.00) 0.00 (2,067,830.00) Fund Balance, July 1, ,239, , ,754, ,026, Adjustments to Fund Balances Ending Fund Balance: Nonspendable Fund Balance Restricted Fund Balance , , ,641, ,958, Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance Total Fund Balances, June 30, , , ,641, ,958, Totals

20 DISTRICT SCHOOL BOARD OF PASCO COUNTY Exhibit K-7 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - CAPITAL PROJECTS FUNDS FDOE Page 14 For the Fiscal Year Ended June 30, 2015 Funds 300 REVENUES Capital Outlay Bond Issues (COBI) Sections & , Public Education District Capital Outlay and Nonvoted Cap. Improvement Other Capital Special Act Bonds F.S., Loans Capital Outlay (PECO) Bonds Debt Service Program (CO&DS) Section (2), F.S. Voted Capital Improvement Fund Projects ARRA Economic Stimulus Capital Projects Federal: Miscellaneous Federal Direct Miscellaneous Federal Through State State: CO&DS Distributed , , Interest on Undistributed CO&DS , , Racing Commission Funds State Through Local Public Education Capital Outlay (PECO) Classrooms First Program District Effort Recognition Program SMART Schools Small County Assistance Program Class Size Reduction Capital Outlay Charter School Capital Outlay Funding , , Special Facility Construction Other Miscellaneous State Revenues Total State Sources , , ,306, Local: District Local Capital Improvement Tax ,660, ,660, County Local Sales Tax ,680, ,680, School District Local Sales Tax Tax Redemptions Payment in Lieu of Taxes Excess Fees Interest on Investments , , ,048, ,281, Gain on Sale of Investments Net Increase (Decrease) in Fair Value of Investments 3433 (290,572.00) (27,575.00) (44,038.00) (362,185.00) Gifts, Grants and Bequests Other Miscellaneous Local Sources , , Impact Fees ,334, ,334, Total Local Sources (214,869.00) 32,791, ,227, ,804, Total Revenues , , ,791, ,227, ,110, EXPENDITURES Capital Outlay: (Function 7400) Library Books 610 7, , Audiovisual Materials Buildings and Fixed Equipment , ,230, ,243, Furniture, Fixtures and Equipment 640 2,715, ,168, ,883, Motor Vehicles (Including Buses) 650 4,300, ,300, Land 660 2,110, ,110, Improvements Other Than Buildings 670 1,320, , , ,511, Remodeling and Renovations 680 2,250, ,403, ,683, ,338, Computer Software 690 1,010, ,427, ,438, Debt Service: (Function 9200) Redemption of Principal Interest Dues and Fees 730 1, , Miscellaneous Total Expenditures ,573, ,360, ,902, ,836, Excess (Deficiency) of Revenues Over Expenditures , (3,278,469.00) 19,431, (26,675,159.00) 0.00 (9,725,408.00) Totals

21 DISTRICT SCHOOL BOARD OF PASCO COUNTY Exhibit K-7 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - CAPITAL PROJECTS FUNDS (Continued) FDOE Page 15 For the Fiscal Year Ended June 30, 2015 Funds 300 OTHER FINANCING SOURCES (USES) and CHANGES IN FUND BALANCE Capital Outlay Bond Issues (COBI) Special Act Bonds Sections & , F.S., Loans Public Education Capital Outlay (PECO) District Bonds Capital Outlay and Debt Service Program (CO&DS) Nonvoted Cap. Improvement Section (2), F.S. Voted Capital Improvement Fund Other Capital Projects ARRA Economic Stimulus Capital Projects Totals Issuance of Bonds Premium on Sale of Bonds Discount on Sale of Bonds (Function 9299) Proceeds of Lease-Purchase Agreements ,410, ,410, Premium on Lease-Purchase Agreements Discount on Lease-Purchase Agreements (Function 9299) Loans Sale of Capital Assets Loss Recoveries Proceeds of Forward Supply Contract Transfers In: From General Fund From Debt Service Funds From Special Revenue Funds , , Interfund From Permanent Funds From Internal Service Funds From Enterprise Funds Total Transfers In , , Transfers Out: (Function 9700) To General Fund 910 (796,597.00) (796,597.00) To Debt Service Funds 920 (18,263,505.00) (15,990,779.00) (34,254,284.00) To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds Total Transfers Out (796,597.00) (18,263,505.00) 0.00 (15,990,779.00) 0.00 (35,050,881.00) Total Other Financing Sources (Uses) (796,597.00) (17,607,187.00) 0.00 (2,580,530.00) 0.00 (20,984,314.00) Net Change in Fund Balances (3,278,469.00) 1,824, (29,255,689.00) 0.00 (30,709,722.00) Fund Balance, July 1, ,815, ,359, ,703, ,878, Adjustments to Fund Balances Ending Fund Balance: Nonspendable Fund Balance ,536, ,184, ,447, ,168, Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance Total Fund Balances, June 30, ,536, ,184, ,447, ,168,847.00

22 DISTRICT SCHOOL BOARD OF PASCO COUNTY Exhibit K-8 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - PERMANENT FUND FDOE Page 16 For the Fiscal Year Ended June 30, 2015 Fund 000 REVENUES Federal Direct 3100 Federal Through State and Local 3200 State Sources 3300 Local Sources 3400 Total Revenues EXPENDITURES Employee Purchased Energy Materials Capital Salaries Benefits Services Services and Supplies Outlay Other Current: Instruction Student Support Services Instructional Media Services Instruction and Curriculum Development Services Instructional Staff Training Services Instruction-Related Technology Board General Administration School Administration Facilities Acquisition and Construction Fiscal Services Central Services Student Transportation Services Operation of Plant Maintenance of Plant Administrative Technology Services Community Services Capital Outlay: Facilities Acquisition and Construction Other Capital Outlay Debt Service: (Function 9200) Redemption of Principal Interest Total Expenditures Excess (Deficiency) of Revenues Over Expenditures 0.00 Totals

23 DISTRICT SCHOOL BOARD OF PASCO COUNTY Exhibit K-8 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - PERMANENT FUND FDOE Page 16 For the Fiscal Year Ended June 30, 2015 Fund 000 OTHER FINANCING SOURCES (USES) and CHANGES IN FUND BALANCES Sale of Capital Assets 3730 Loss Recoveries 3740 Transfers In: From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 From Internal Service Funds 3670 From Enterprise Funds 3690 Total Transfers In Transfers Out: (Function 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 To Internal Service Funds 970 To Enterprise Funds 990 Total Transfers Out Total Other Financing Sources (Uses) 0.00 Net Change in Fund Balance 0.00 Fund Balance, July 1, Adjustments to Fund Balance 2891 Ending Fund Balance: Nonspendable Fund Balance 2710 Restricted Fund Balance 2720 Committed Fund Balance 2730 Assigned Fund Balance 2740 Unassigned Fund Balance 2750 Total Fund Balances, June 30,

24 DISTRICT SCHOOL BOARD OF PASCO COUNTY Exhibit K-9 COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION - ENTERPRISE FUNDS FDOE Page 17 For the Fiscal Year Ended June 30, 2015 Funds 900 INCOME OR (LOSS) Self-Insurance - Consortium Self-Insurance - Consortium Self-Insurance - Consortium Self-Insurance - Consortium ARRA - Consortium Other Enterprise Programs Other Enterprise Programs Totals OPERATING REVENUES Charges for Services ,435, ,435, Charges for Sales , , Premium Revenue Other Operating Revenues Total Operating Revenues ,435, , ,990, OPERATING EXPENSES (Function 9900) Salaries 100 5,435, ,435, Employee Benefits 200 2,070, ,070, Purchased Services , , Energy Services , , Materials and Supplies , , , Capital Outlay , , Other , , , Depreciation and Amortization Expense , , Total Operating Expenses ,355, , ,908, Operating Income (Loss) , , , NONOPERATING REVENUES (EXPENSES) Interest on Investments , , Gain on Sale of Investments Net Increase (Decrease) in Fair Value of Investments 3433 (3,500.00) (3,500.00) Gifts, Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (Function 9900) Miscellaneous (Function 9900) Loss on Disposition of Assets (Function 9900) 810 (7,434.00) (7,434.00) Total Nonoperating Revenues (Expenses) , , Net Income (Loss) Before Operating Transfers , , , TRANSFERS and CHANGES IN NET POSITION Transfers In: From General Fund From Debt Service Funds From Capital Projects Funds From Special Revenue Funds Interfund From Permanent Funds From Internal Service Funds Total Transfers In Transfers Out: (Function 9700) To General Fund To Debt Service Funds To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds Total Transfers Out Change in Net Position , , , Net Position, July 1, ,385, ,385, Adjustments to Net Position 2896 (3,025,463.00) (3,025,463.00) Net Position, June 30, (546,638.00) 2, (544,559.00)

25 DISTRICT SCHOOL BOARD OF PASCO COUNTY Exhibit K-10 COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION - INTERNAL SERVICE FUNDS FDOE Page 18 For the Fiscal Year Ended June 30, 2015 Funds 700 INCOME OR (LOSS) Health Ins Plans & Self Ins Flexible Benefit Plan Prop, Cas, Liab & WC Employee Asst. Program District Print Energy Mgt. Programs Exclusive Agreements Totals OPERATING REVENUES Charges for Services ,203, ,203, Charges for Sales Premium Revenue ,900, ,724, ,625, Other Operating Revenues , , , , Total Operating Revenues 69,032, ,253, ,203, , ,541, OPERATING EXPENSES (Function 9900) Salaries , , , , ,028, Employee Benefits , , , , , Purchased Services ,463, ,787, , ,240, , ,756, Energy Services ,488, ,488, Materials and Supplies 500 7, , , , , Capital Outlay 600 1, , Other ,065, ,337, ,403, Depreciation and Amortization Expense Total Operating Expenses 68,084, ,664, , ,075, , ,249, Operating Income (Loss) 947, (410,908.00) (272,833.00) 0.00 (872,104.00) (100,226.00) (708,376.00) NONOPERATING REVENUES (EXPENSES) Interest on Investments , , , , , Gain on Sale of Investments Net Increase (Decrease) in Fair Value of Investments 3433 (22,179.00) (32,591.00) (33.00) (3,098.00) (1,335.00) (59,236.00) Gifts, Grants and Bequests , , , Other Miscellaneous Local Sources , , Loss Recoveries , , Gain on Disposition of Assets Interest (Function 9900) Miscellaneous (Function 9900) Loss on Disposition of Assets (Function 9900) 810 (2,763.00) (2,763.00) Total Nonoperating Revenues (Expenses) 236, , , , , Income (Loss) Before Operating Transfers 1,184, (100,345.00) (272,637.00) 0.00 (851,006.00) 1, (38,206.00) TRANSFERS and CHANGES IN NET POSITION Transfers In: From General Fund From Debt Service Funds From Capital Projects Funds From Special Revenue Funds Interfund , , , From Permanent Funds From Enterprise Funds Total Transfers In , , , Transfers Out: (Function 9700) To General Fund 910 (185,000.00) (185,000.00) To Debt Service Funds To Capital Projects Funds To Special Revenue Funds Interfund 950 (690,233.00) (690,233.00) To Permanent Funds To Enterprise Funds Total Transfers Out 9700 (690,233.00) 0.00 (185,000.00) (875,233.00) Change in Net Position 1,042, (285,345.00) (130,865.00) 0.00 (851,006.00) 1, (223,206.00) Net Position, July 1, ,079, ,845, , ,790, ,246, ,092, Adjustments to Net Position 2896 (325,078.00) (171,517.00) (109,572.00) (606,167.00) Net Position, June 30, ,797, ,388, ,830, ,247, ,263,209.00

26 DISTRICT SCHOOL BOARD OF PASCO COUNTY COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES Exhibit K-11 SCHOOL INTERNAL FUNDS FDOE Page 19 June 30, 2015 Fund 891 Beginning Balance Ending Balance ASSETS Additions Deductions July 1, 2014 June 30, 2015 Cash ,008, ,097, ,740, ,365, Investments s Receivable, Net , , , , Interest Receivable on Investments Due From Budgetary Funds Due From Other Agencies Inventory , , , , Total Assets 8,024, ,155, ,801, ,378, LIABILITIES Cash Overdraft Accrued Salaries and Benefits Payroll Deductions and Withholdings s Payable , ,282, ,978, ,090, Internal s Payable ,810, ,117, ,052, ,876, Due to Budgetary Funds , , , , Total Liabilities 8,024, ,417, ,064, ,378,152.00

27 DISTRICT SCHOOL BOARD OF PASCO COUNTY Exhibit K-12 SCHEDULE OF LONG-TERM LIABILITIES FDOE Page 20 June 30, 2015 Fund 601 Governmental Activities Total Business-Type Activities Total Governmental Activities - Debt Governmental Activities - Governmental Activities - Debt Governmental Activities - Interest Balance [1] Balance [1] Total Principal Payments Principal Due Within One Year Interest Payments Due Within One Year June 30, 2015 June 30, Notes Payable Obligations Under Capital Leases Bonds Payable SBE/COBI Bonds Payable ,068, ,068, ,617, ,061, , , District Bonds Payable ,643, ,643, , , , , Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable ,873, ,873, ,525, ,025, ,713, ,255, Total Bonds Payable ,586, ,586, ,237, ,181, ,445, ,920, Liability for Compensated Absences ,285, , ,693, Lease-Purchase Agreements Payable Certificates of Participation (COPS) Payable ,804, ,804, ,970, ,864, ,848, ,514, Qualified Zone Academy Bonds (QZAB) Payable ,799, ,799, , , , , Qualified School Construction Bonds (QSCB) Payable ,000, ,000, , , Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Payable ,603, ,603, ,087, ,981, ,167, ,832, Estimated Liability for Long-Term Claims Net Other Postemployment Benefits Obligation ,760, , ,699, Net Pension Liability ,059, ,391, ,450, Estimated PECO Advance Payable Other Long-Term Liabilities Derivative Instrument Total Long-Term Liabilities 725,295, ,736, ,032, ,324, ,162, ,612, ,753, [1] Report carrying amount of total liability due within one year and due after one year on June 30, 2015, including discounts and premiums.

28 DISTRICT SCHOOL BOARD OF PASCO COUNTY SCHEDULE OF CATEGORICAL PROGRAMS REPORT OF EXPENDITURES AND AVAILABLE FUNDS Exhibit K-13 For the Fiscal Year Ended June 30, 2015 FDOE Page 21 CATEGORICAL PROGRAMS Grant Unexpended Returned Revenues [1] Expenditures Flexibility [2] Unexpended (Revenue ) [Footnote] June 30, 2014 To FDOE June 30, 2015 Class Size Reduction Operating Funds (3355) ,797, ,797, Class Size Reduction Capital Outlay (3396) Excellent Teaching Program (3363) Florida Digital Classrooms (FEFP Earmark) , , , Florida School Recognition Funds (3361) , ,224, ,278, , Instructional Materials (FEFP Earmark) [3] ,724, ,219, ,789, ,154, Library Media (FEFP Earmark) [3] , , , , Preschool Projects (3372) Public School Technology Research-Based Reading Instruction (FEFP Earmark) [4] , ,124, ,062, , Safe Schools (FEFP Earmark) [5] ,360, ,360, Salary Bonus Outstanding Teachers in D and F Schools Student Transportation (FEFP Earmark) ,076, ,076, Supplemental Academic Instruction (FEFP Earmark) [4] ,628, ,096, ,725, Teacher Training Teachers Classroom Supply Assistance (FEFP Earmark) ,144, ,144, Voluntary Prekindergarten - School Year Program (3371) ,372, ,372, (1.00) Voluntary Prekindergarten - Summer Program (3371) , , , [1] Include both state and local revenue sources. [2] Report the amount of funds transferred from each program to maintain board-specified academic classroom instruction. [3] Report the Library Media portion of the Instructional Materials allocation on the line "Library Media." [4] Expenditures for designated low-performing elementary schools, based on the statewide standardized English Language Arts assessment, should be included in expenditures. [5] Combine all programs funded from the Safe Schools allocation on one line, "Safe Schools."