Download - DISTRICT SCHOOL BOARD OF OKALOOSA COUNTY … · GED ® Testing Fees 3467 ... From Internal Service Funds 3670 From Enterprise Funds 3690 Total Transfers In 3600 12,005,346.00 TOTAL

DISTRICT SCHOOL BOARD OF OKALOOSA COUNTYDISTRICT SUMMARY BUDGET Fiscal Year 2016-17

SECTION I. ASSESSMENT AND MILLAGE LEVIES

A. Certified Taxable Value of Property in County by Property Appraiser 16,797,558,869.00

B. Millage Levies on Nonexempt Property: DISTRICT MILLAGE LEVIES

Nonvoted Voted Total

1. Required Local Effort 4.6580 4.6580

2. Prior-Period Funding Adjustment Millage 0.0010 0.0010

3. Discretionary Operating 0.7480 0.7480

4. Additional Operating

5. Additional Capital Improvement

6. Local Capital Improvement 1.5000 1.5000

7. Discretionary Capital Improvement

8. Debt Service

TOTAL MILLS 6.9070 6.9070

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DISTRICT SCHOOL BOARD OF OKALOOSA COUNTYDISTRICT SUMMARY BUDGET For Fiscal Year Ending June 30, 2017

SECTION II. GENERAL FUND - FUND 100 Account

ESTIMATED REVENUES NumberFEDERAL:

Federal Impact, Current Operations 3121 2,490,924.00Reserve Officers Training Corps (ROTC) 3191 300,000.00Miscellaneous Federal Direct 3199 675,000.00Total Federal Direct 3100 3,465,924.00

FEDERAL THROUGH STATE AND LOCAL:Medicaid 3202 500,000.00National Forest Funds 3255Federal Through Local 3280Miscellaneous Federal Through State 3299Total Federal Through State and Local 3200 500,000.00

STATE:Florida Education Finance Program (FEFP) 3310 98,790,919.00Workforce Development 3315 2,194,475.00Workforce Development Capitalization Incentive Grant 3316Workforce Education Performance Incentive 3317Adults With Disabilities 3318CO&DS Withheld for Administrative Expenditure 3323 17,000.00Diagnostic and Learning Resources Centers 3335Sales Tax Distribution (s. 212.20(6)(d)6.a., F.S.) 3341State Forest Funds 3342State License Tax 3343 40,000.00District Discretionary Lottery Funds 3344Class Size Reduction Operating Funds 3355 33,124,311.00Florida School Recognition Funds 3361 2,451,567.00Voluntary Prekindergarten Program (VPK) 3371 431,300.20Preschool Projects 3372Reading Programs 3373Full-Service Schools Program 3378State Through Local 3380Other Miscellaneous State Revenues 3399 49,922.00Total State 3300 137,099,494.20

LOCAL:District School Taxes 3411 87,191,424.00Tax Redemptions 3421 150,000.00Payment in Lieu of Taxes 3422Excess Fees 3423Tuition 3424Rent 3425 4,551.00Investment Income 3430 240,000.00Gifts, Grants and Bequests 3440Adult General Education Course Fees 3461Postsecondary Career Certificate and Applied Technology Diploma 3462 310,000.00Continuing Workforce Education Course Fees 3463Capital Improvement Fees 3464Postsecondary Lab Fees 3465Lifelong Learning Fees 3466

GED® Testing Fees 3467Financial Aid Fees 3468Other Student Fees 3469Preschool Program Fees 3471Prekindergarten Early Intervention Fees 3472School-Age Child Care Fees 3473 1,416,000.00Other Schools, Courses and Classes Fees 3479Miscellaneous Local Sources 3490 1,536,659.16Total Local 3400 90,848,634.16

TOTAL ESTIMATED REVENUES 231,914,052.36OTHER FINANCING SOURCES:Loans 3720Sale of Capital Assets 3730Loss Recoveries 3740 251,759.12Transfers In:

From Debt Service Funds 3620From Capital Projects Funds 3630 12,005,346.00From Special Revenue Funds 3640From Permanent Funds 3660From Internal Service Funds 3670From Enterprise Funds 3690Total Transfers In 3600 12,005,346.00

TOTAL OTHER FINANCING SOURCES 12,257,105.12Fund Balance, July 1, 2016 2800 55,793,747.51TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCE 299,964,904.99

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SECTION II. GENERAL FUND - FUND 100 (Continued) Account Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other

APPROPRIATIONS Number Totals 100 200 300 400 500 600 700Instruction 5000 172,587,223.43 105,895,588.03 32,415,768.00 23,871,784.42 7,118,046.95 1,522,122.17 1,763,913.86Student Support Services 6100 8,105,932.31 5,547,146.65 1,528,496.44 969,692.22 2,500.00 49,296.02 6,800.98 2,000.00Instructional Media Services 6200 1,583,635.98 936,648.84 389,041.20 10,567.83 22,502.36 223,416.75 1,459.00Instruction and Curriculum Development Service 6300 4,936,825.74 2,981,839.00 772,515.95 788,994.70 1,500.00 261,911.97 9,566.92 120,497.20Instructional Staff Training Services 6400 1,452,712.57 684,271.28 129,416.17 67,614.19 50,885.93 9,350.00 511,175.00Instruction-Related Technology 6500 516,566.43 234,464.05 65,527.14 182,405.01 5,013.71 7,961.18 20,285.34 910.00Board 7100 1,837,392.69 300,898.00 214,969.96 1,263,226.62 2,700.00 750.00 54,848.11General Administration 7200 343,012.81 187,735.00 93,028.00 23,160.00 7,794.81 1,295.00 30,000.00School Administration 7300 19,133,724.82 14,068,438.51 4,049,148.36 801,646.84 139,821.07 54,342.02 20,328.02Facilities Acquisition and Construction 7400 676,860.70 217,968.00 70,272.00 127,700.00 2,500.00 2,588.10 255,332.60 500.00Fiscal Services 7500 2,359,532.89 1,396,169.54 423,259.00 125,137.12 28,200.00 302,297.23 84,470.00Food Service 7600Central Services 7700 8,036,953.21 1,801,223.00 5,208,001.71 326,871.62 9,100.00 536,255.11 16,211.24 139,290.53Student Transportation Services 7800 12,541,465.32 6,319,574.14 3,560,553.54 803,011.72 1,063,000.00 705,702.02 28,289.90 61,334.00Operation of Plant 7900 17,494,306.63 4,740,263.28 1,905,287.35 3,155,330.12 7,120,958.85 421,222.39 108,472.01 42,772.63Maintenance of Plant 8100 7,558,665.46 2,996,694.00 1,163,564.00 1,175,214.57 115,350.00 651,638.12 797,684.78 658,519.99Administrative Technology Service 8200 2,910,276.77 1,705,488.00 485,462.00 628,626.77 1,000.00 28,100.00 61,500.00 100.00Community Services 9100 2,163,278.64 594,657.53 215,117.94 71,704.54 1,061,832.97 27,800.92 192,164.74Debt Service 9200Other Capital Outlay 9300TOTAL APPROPRIATIONS 264,238,366.40 150,609,066.85 52,689,428.76 34,392,688.29 8,320,922.56 11,096,459.00 3,445,517.86 3,684,283.08OTHER FINANCING USES:Transfers Out: (Function 9700)

To Debt Service Funds 920To Capital Projects Funds 930 8,000.00To Special Revenue Funds 940To Permanent Funds 960To Internal Service Funds 970To Enterprise Funds 990Total Transfers Out 9700 8,000.00

TOTAL OTHER FINANCING USES 8,000.00

Nonspendable Fund Balance, June 30, 2017 2710 78,829.05Restricted Fund Balance, June 30, 2017 2720 10,098,646.27Committed Fund Balance, June 30, 2017 2730Assigned Fund Balance, June 30, 2017 2740 11,116,163.84Unassigned Fund Balance, June 30, 2017 2750 14,424,899.43TOTAL ENDING FUND BALANCE 2700 35,718,538.59TOTAL APPROPRIATIONS, OTHER FINANCING USESAND FUND BALANCE 299,964,904.99

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Account

ESTIMATED REVENUES NumberFEDERAL THROUGH STATE AND LOCAL:

National School Lunch Act 3260 7,043,481.40USDA-Donated Commodities 3265 798,000.00Federal Through Local 3280Miscellaneous Federal Through State 3299Total Federal Through State and Local 3200 7,841,481.40

STATE:School Breakfast Supplement 3337 40,000.00School Lunch Supplement 3338 60,000.00State Through Local 3380Other Miscellaneous State Revenues 3399Total State 3300 100,000.00

LOCAL:Investment Income 3430Gifts, Grants and Bequests 3440Food Service 3450 3,350,000.00Other Miscellaneous Local Sources 3495 20,000.00Total Local 3400 3,370,000.00

TOTAL ESTIMATED REVENUES 11,311,481.40OTHER FINANCING SOURCES:Loans 3720Sale of Capital Assets 3730Loss Recoveries 3740Transfers In:

From General Fund 3610From Debt Service Funds 3620From Capital Projects Funds 3630Interfund 3650From Permanent Funds 3660From Internal Service Funds 3670From Enterprise Funds 3690Total Transfers In 3600

TOTAL OTHER FINANCING SOURCES

Fund Balance, July 1, 2016 2800 2,532,190.71TOTAL ESTIMATED REVENUES, OTHER FINANCINGSOURCES AND FUND BALANCE 13,843,672.11

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SECTION III. SPECIAL REVENUE FUNDS - FOOD SERVICES - FUND 410

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SECTION III. SPECIAL REVENUE FUNDS - FOOD SERVICES - FUND 410 (CONTINUED)

AccountAPPROPRIATIONS Number

Food Services: (Function 7600)Salaries 100 2,038,291.44Employee Benefits 200 931,042.46Purchased Services 300 6,209,396.02Energy Services 400 89,300.00Materials and Supplies 500 990,085.37Capital Outlay 600 303,321.82Other 700 335,316.72Capital Outlay (Function 9300) 600

TOTAL APPROPRIATIONS 7600 10,896,753.83OTHER FINANCING USES:Transfers Out (Function 9700)

To General Fund 910To Debt Service Funds 920To Capital Projects Funds 930Interfund 950To Permanent Funds 960To Internal Service Funds 970To Enterprise Funds 990Total Transfers Out 9700

TOTAL OTHER FINANCING USES

Nonspendable Fund Balance, June 30, 2017 2710 75,803.63Restricted Fund Balance, June 30, 2017 2720Committed Fund Balance, June 30, 2017 2730Assigned Fund Balance, June 30, 2017 2740 2,871,114.65Unassigned Fund Balance, June 30, 2017 2750TOTAL ENDING FUND BALANCE 2700 2,946,918.28TOTAL APPROPRIATIONS, OTHER FINANCING USESAND FUND BALANCE 13,843,672.11

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SECTION IV. SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS - FUND 420

AccountESTIMATED REVENUES Number

FEDERAL DIRECT:Head Start 3130Workforce Innovation and Opportunity Act 3170Community Action Programs 3180Reserve Officers Training Corps (ROTC) 3191Pell Grants 3192Miscellaneous Federal Direct 3199 1,155,226.46Total Federal Direct 3100 1,155,226.46

FEDERAL THROUGH STATE AND LOCAL:Career and Technical Education 3201 253,247.77Medicaid 3202Workforce Innovation and Opportunity Act 3220Teacher and Principal Training and Recruiting - Title II, Part A 3225 1,369,483.79Math and Science Partnerships - Title II, Part B 3226Individuals with Disabilities Education Act (IDEA) 3230 7,738,625.91Elementary and Secondary Education Act, Title I 3240 7,174,520.47Language Instruction - Title III 3241 207,541.08Twenty-First Century Schools - Title IV 3242 432,711.36Federal Through Local 3280 392.71Miscellaneous Federal Through State 3299 16,003.04Total Federal Through State And Local 3200 17,192,526.13

STATE:State Through Local 3380Other Miscellaneous State Revenues 3399Total State 3300

LOCAL:Investment Income 3430Gifts, Grants and Bequests 3440Adult General Education Course Fees 3461Other Miscellaneous Local Sources 3495Total Local 3400

TOTAL ESTIMATED REVENUES 18,347,752.59OTHER FINANCING SOURCES:Loans 3720Sale of Capital Assets 3730Loss Recoveries 3740Transfers In:



Fund Balance, July 1, 2016 2800TOTAL ESTIMATED REVENUES, OTHER FINANCINGSOURCES AND FUND BALANCE 18,347,752.59

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SECTION IV. SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS - FUND 420 (Continued) Account Totals Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other

APPROPRIATIONS Number 100 200 300 400 500 600 700Instruction 5000 12,661,859.40 6,628,903.92 2,714,733.96 1,272,569.77 1,316,991.16 684,557.67 44,102.92Student Support Services 6100 646,946.98 402,991.95 125,690.46 42,537.46 66,779.11 6,675.00 2,273.00Instructional Media Services 6200 12,409.41 5,000.00 7,409.41Instruction and Curriculum Development Service 6300 3,616,432.15 2,280,955.80 613,390.48 284,855.11 294,754.64 18,260.18 124,215.94Instructional Staff Training Services 6400 349,240.92 84,247.10 33,318.24 155,262.93 34,987.30 41,425.35Instruction-Related Technology 6500Board 7100General Administration 7200 913,278.20 331,800.79 581,477.41School Administration 7300Facilities Acquisition and Construction 7400Fiscal Services 7500Food Services 7600Central Services 7700Student Transportation Services 7800 147,585.53 147,585.53Operation of Plant 7900Maintenance of Plant 8100Administrative Technology Service 8200Community Services 9100Other Capital Outlay 9300TOTAL APPROPRIATIONS 18,347,752.59 9,397,098.77 3,487,133.14 1,907,810.80 2,045,313.00 716,902.26 793,494.62OTHER FINANCING USES:Transfers Out: (Function 9700)



Nonspendable Fund Balance, June 30, 2017 2710Restricted Fund Balance, June 30, 2017 2720Committed Fund Balance, June 30, 2017 2730Assigned Fund Balance, June 30, 2017 2740Unassigned Fund Balance, June 30, 2017 2750TOTAL ENDING FUND BALANCE 2700TOTAL APPROPRIATIONS, OTHER FINANCING USESAND FUND BALANCE 18,347,752.59

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SECTION V. SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS - FUND 432


FEDERAL DIRECT:Miscellaneous Federal Direct 3199Total Federal Direct 3100

FEDERAL THROUGH STATE AND LOCAL:Individuals with Disabilities Education Act (IDEA) 3230Elementary and Secondary Education Act, Title I 3240Miscellaneous Federal Through State 3299Total Federal Through State And Local 3200


LOCAL:Investment Income 3430Gifts, Grants and Bequests 3440Other Miscellaneous Local Sources 3495Total Local 3400

TOTAL ESTIMATED REVENUES OTHER FINANCING SOURCES:Sale of Capital Assets 3730Loss Recoveries 3740Transfers In:



Fund Balance, July 1, 2016 2800TOTAL ESTIMATED REVENUES, OTHER FINANCINGSOURCES AND FUND BALANCE

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SECTION V. SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS - FUND 432 (Continued) Account Totals Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other

APPROPRIATIONS Number 100 200 300 400 500 600 700Instruction 5000Student Support Services 6100Instructional Media Services 6200Instruction and Curriculum Development Service 6300Instructional Staff Training Services 6400Instruction-Related Technology 6500Board 7100General Administration 7200School Administration 7300Facilities Acquisition and Construction 7400Fiscal Services 7500Food Services 7600Central Services 7700Student Transportation Services 7800Operation of Plant 7900Maintenance of Plant 8100Administrative Technology Service 8200Community Services 9100Other Capital Outlay 9300TOTAL APPROPRIATIONS OTHER FINANCING USES:Transfers Out: (Function 9700)



Nonspendable Fund Balance, June 30, 2017 2710Restricted Fund Balance, June 30, 2017 2720Committed Fund Balance, June 30, 2017 2730Assigned Fund Balance, June 30, 2017 2740Unassigned Fund Balance, June 30, 2017 2750TOTAL ENDING FUND BALANCE 2700TOTAL APPROPRIATIONS, OTHER FINANCING USESAND FUND BALANCE

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SECTION V. SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS - FUND 433


FEDERAL DIRECT:Miscellaneous Federal Direct 3199Total Federal Direct 3100

FEDERAL THROUGH STATE AND LOCAL:Other Food Services 3269Miscellaneous Federal Through State 3299Total Federal Through State and Local 3200







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SECTION V. SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS - FUND 433 (Continued) Account Totals Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other





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SECTION V. SPECIAL REVENUE FUNDS - RACE TO THE TOP - FUND 434


FEDERAL THROUGH STATE AND LOCAL:Race to the Top 3214Miscellaneous Federal Through State 3299Total Federal Through State and Local 3200







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SECTION V. SPECIAL REVENUE FUNDS - RACE TO THE TOP - FUND 434 (Continued) Account Totals Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other





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Account

ESTIMATED REVENUES NumberFEDERAL THROUGH STATE AND LOCAL: Federal Through Local 3280

Total Federal Through State and Local 3200LOCAL:

Investment Income 3430Gifts, Grants and Bequests 3440

Other Miscellaneous Local Sources 3495Total Local 3400

TOTAL ESTIMATED REVENUES 3000OTHER FINANCING SOURCESTransfers In:




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SECTION VI. SPECIAL REVENUE FUNDS - MISCELLANEOUS - FUND 490

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SECTION VI. SPECIAL REVENUE FUNDS - MISCELLANEOUS - FUND 490 (Continued) Account Totals Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other

APPROPRIATIONS Number 100 200 300 400 500 600 700Instruction 5000Student Support Services 6100Instructional Media Services 6200Instruction and Curriculum Development Services 6300Instructional Staff Training Services 6400Instruction-Related Technology 6500Board 7100General Administration 7200School Administration 7300Facilities Acquisition and Construction 7400Fiscal Services 7500Central Services 7700Student Transportation Services 7800Operation of Plant 7900Maintenance of Plant 8100Administrative Technology Service 8200Community Services 9100Other Capital Outlay 9300TOTAL APPROPRIATIONSOTHER FINANCING USES:Transfers Out: (Function 9700)




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SECTION VII. DEBT SERVICE FUNDS 210 220 230 240 250 290 299

ESTIMATED REVENUES Account Totals SBE/COBI Special Act Sections 1011.14 & Motor Vehicle District Other ARRA EconomicNumber Bonds Bonds 1011.15, F.S., Loans Revenue Bonds Bonds Debt Service Stimulus Debt Service

FEDERAL DIRECT SOURCES:Miscellaneous Federal Direct 3199Total Federal Direct Sources 3100

FEDERAL THROUGH STATE AND LOCAL:Miscellaneous Federal Through State 3299Total Federal Through State and Local 3200

STATE SOURCES:CO&DS Withheld for SBE/COBI Bonds 3322 391,065.00 391,065.00SBE/COBI Bond Interest 3326Sales Tax Distribution (s. 212.20(6)(d)6.a., F.S.) 3341 190,750.00 190,750.00Total State Sources 3300 581,815.00 391,065.00 190,750.00

LOCAL SOURCES:District Debt Service Taxes 3412County Local Sales Tax 3418School District Local Sales Tax 3419Tax Redemptions 3421Excess Fees 3423Rent 3425Investment Income 3430 1,000.00 1,000.00Gifts, Grants and Bequests 3440Total Local Sources 3400 1,000.00 1,000.00

TOTAL ESTIMATED REVENUES 582,815.00 391,065.00 191,750.00OTHER FINANCING SOURCES:Issuance of Bonds 3710Loans 3720Proceeds of Lease-Purchase Agreement 3750Premium on Long-term Debt 3790Transfers In:

From General Fund 3610From Capital Projects Funds 3630 7,825,611.00 7,825,611.00From Special Revenue Funds 3640Interfund (Debt Service Only) 3650From Permanent Funds 3660From Internal Service Funds 3670From Enterprise Funds 3690Total Transfers In 3600 7,825,611.00 7,825,611.00

TOTAL OTHER FINANCING SOURCES 7,825,611.00 7,825,611.00

Fund Balance, July 1, 2016 2800 76,286.32 30,839.80 43,862.63 1,583.89TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCES 8,484,712.32 421,904.80 235,612.63 7,827,194.89

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SECTION VII. DEBT SERVICE FUNDS (Continued) 210 220 230 240 250 290 299

APPROPRIATIONS Account Totals SBE/COBI Special Act Sections 1011.14 & Motor Vehicle District Other ARRA EconomicNumber Bonds Bonds 1011.15, F.S., Loans Revenue Bonds Bonds Debt Service Stimulus Debt Service

Debt Service: (Function 9200)Redemption of Principal 710 6,861,000.00 330,000.00 60,000.00 6,471,000.00Interest 720 1,513,151.00 61,065.00 127,475.00 1,324,611.00Dues and Fees 730 32,888.52 1,305.00 31,583.52Miscellaneous 790

TOTAL APPROPRIATIONS 9200 8,407,039.52 391,065.00 188,780.00 7,827,194.52OTHER FINANCING USES:Payments to Refunding Escrow Agent (Function 9299) 760Transfers Out: (Function 9700)

To General Fund 910To Capital Projects Funds 930To Special Revenue Funds 940Interfund (Debt Service Only) 950To Permanent Funds 960To Internal Service Funds 970To Enterprise Funds 990Total Transfers Out 9700


Nonspendable Fund Balance, June 30, 2017 2710Restricted Fund Balance, June 30, 2017 2720 77,672.80 30,839.80 46,832.63 0.37Committed Fund Balance, June 30, 2017 2730Assigned Fund Balance, June 30, 2017 2740Unassigned Fund Balance, June 30, 2017 2750TOTAL ENDING FUND BALANCES 2700 77,672.80 30,839.80 46,832.63 0.37TOTAL APPROPRIATIONS, OTHER FINANCING USESAND FUND BALANCES 8,484,712.32 421,904.80 235,612.63 7,827,194.89

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SECTION VIII. CAPITAL PROJECTS FUNDS 310 320 330 340 350 360 370 380 390 399

ESTIMATED REVENUESAccountNumber

Totals Capital Outlay Bond Issues

Special Act

Sections 1011.14 &1011.15, F.S.,

Public EducationCapital Outlay

DistrictBonds

Capital Outlay and

Nonvoted Capital Improvement

Voted Capital

OtherCapital

ARRA Economic Stimulus

(COBI) Bonds Loans (PECO) Debt Service (Section 1011.71(2), F.S.) Improvement Projects Capital ProjectsFEDERAL DIRECT SOURCES:

Miscellaneous Federal Direct 3199Total Federal Direct Sources 3100

FEDERAL THROUGH STATE AND LOCAL:Miscellaneous Federal Through State 3299Total Federal Through State and Local 3200

STATE SOURCES:CO&DS Distributed 3321 324,469.00 324,469.00Interest on Undistributed CO&DS 3325 8,661.00 8,661.00Sales Tax Distribution (s. 212.20(6)(d)6.a., F.S.) 3341State Through Local 3380Public Education Capital Outlay (PECO) 3391 988,562.00 988,562.00Classrooms First Program 3392SMART Schools Small County Assistance Program 3395Class Size Reduction Capital Outlay 3396Charter School Capital Outlay Funding 3397Other Miscellaneous State Revenues 3399Total State Sources 3300 1,321,692.00 988,562.00 333,130.00

LOCAL SOURCES:District Local Capital Improvement Tax 3413 24,188,485.00 24,188,485.00County Local Sales Tax 3418School District Local Sales Tax 3419Tax Redemptions 3421Investment Income 3430Gifts, Grants and Bequests 3440Miscellaneous Local Sources 3490Impact Fees 3496Refunds of Prior Year's Expenditures 3497Total Local Sources 3400 24,188,485.00 24,188,485.00

TOTAL ESTIMATED REVENUES 25,510,177.00 988,562.00 333,130.00 24,188,485.00OTHER FINANCING SOURCESIssuance of Bonds 3710Loans 3720Sale of Capital Assets 3730Loss Recoveries 3740Proceeds of Lease-Purchase Agreements 3750Proceeds from Special Facility Construction Account 3770Transfers In:

From General Fund 3610 8,000.00 8,000.00From Debt Service Funds 3620From Special Revenue Funds 3640Interfund (Capital Projects Only) 3650From Permanent Funds 3660From Internal Service Funds 3670From Enterprise Funds 3690Total Transfers In 3600 8,000.00 8,000.00

TOTAL OTHER FINANCING SOURCES 8,000.00 8,000.00Fund Balance, July 1, 2016 2800 4,903,699.64 2,397.27 12,395.00 259,262.41 4,132,154.79 497,490.17TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCES 30,421,876.64 2,397.27 1,000,957.00 592,392.41 28,320,639.79 505,490.17

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SECTION VIII. CAPITAL PROJECTS FUNDS (Continued) 310 320 330 340 350 360 370 380 390 399

APPROPRIATIONSAccountNumber

Totals Capital Outlay Bond Issues

Special Act

Sections 1011.14 &1011.15, F.S.,

Public Education Capital Outlay

DistrictBonds

Capital Outlay and

Nonvoted CapitalImprovement

Voted Capital

Other Capital

ARRA Economic Stimulus

(COBI) Bonds Loans (PECO) Debt Service (Section 1011.71(2), F.S.) Improvement Projects Capital ProjectsAppropriations: (Functions 7400/9200)

Library Books (New Libraries) 610Audiovisual Materials 620Buildings and Fixed Equipment 630Furniture, Fixtures and Equipment 640 253,149.96 251,054.96 2,095.00Motor Vehicles (Including Buses) 650 322,338.00 322,338.00Land 660Improvements Other Than Buildings 670 398,093.23 25,000.00 312,862.28 60,230.95Remodeling and Renovations 680 9,432,714.28 975,957.00 419,372.18 7,602,136.26 435,248.84Computer Software 690Redemption of Principal 710Interest 720Dues and Fees 730

TOTAL APPROPRIATIONS 10,406,295.47 1,000,957.00 419,372.18 8,488,391.50 497,574.79OTHER FINANCING USES:Transfers Out: (Function 9700)

To General Fund 910 12,005,346.00 12,005,346.00To Debt Service Funds 920 7,825,611.00 7,825,611.00To Special Revenue Funds 940Interfund (Capital Projects Only) 950To Permanent Funds 960To Internal Service Funds 970To Enterprise Funds 990Total Transfers Out 9700 19,830,957.00 19,830,957.00

TOTAL OTHER FINANCING USES 19,830,957.00 19,830,957.00

Nonspendable Fund Balance, June 30, 2017 2710Restricted Fund Balance, June 30, 2017 2720Committed Fund Balance, June 30, 2017 2730Assigned Fund Balance, June 30, 2017 2740 184,624.17 2,397.27 173,020.23 1,291.29 7,915.38Unassigned Fund Balance, June 30, 2017 2750 TOTAL ENDING FUND BALANCES 2700 184,624.17 2,397.27 173,020.23 1,291.29 7,915.38TOTAL APPROPRIATIONS, OTHER FINANCING USESAND FUND BALANCES 30,421,876.64 2,397.27 1,000,957.00 592,392.41 28,320,639.79 505,490.17

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SECTION IX. PERMANENT FUND - FUND 000 Account

ESTIMATED REVENUES NumberFederal Direct 3100Federal Through State and Local 3200State Sources 3300Local Sources 3400TOTAL ESTIMATED REVENUESOTHER FINANCING SOURCES:Sale of Capital Assets 3730Loss Recoveries 3740Transfers In:

From General Fund 3610From Debt Service Funds 3620From Capital Projects Funds 3630From Special Revenue Funds 3640From Internal Service Funds 3670From Enterprise Funds 3690Total Transfers In 3600


Fund Balance, July 1, 2016 2800TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCE

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SECTION IX. PERMANENT FUND - FUND 000 (Continued) Account Totals Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other

APPROPRIATIONS Number 100 200 300 400 500 600 700Instruction 5000Student Support Services 6100Instructional Media Services 6200Instruction and Curriculum Development Services 6300Instructional Staff Training Services 6400Instruction-Related Technology 6500Board 7100General Administration 7200School Administration 7300Facilities Acquisition and Construction 7400Fiscal Services 7500Central Services 7700Student Transportation Services 7800Operation of Plant 7900Maintenance of Plant 8100Administrative Technology Service 8200Community Services 9100Debt Service 9200Other Capital Outlay 9300TOTAL APPROPRIATIONS OTHER FINANCING USES:Transfers Out: (Function 9700)

To General Fund 910To Debt Service Funds 920To Capital Projects Funds 930To Special Revenue Funds 940To Internal Service Funds 970To Enterprise Funds 990Total Transfers Out 9700


Nonspendable Fund Balance, June 30, 2017 2710Restricted Fund Balance, June 30, 2017 2720Committed Fund Balance, June 30, 2017 2730Assigned Fund Balance, June 30, 2017 2740Unassigned Fund Balance, June 30, 2017 2750TOTAL ENDING FUND BALANCE 2700TOTAL APPROPRIATIONS, OTHER FINANCINGUSES AND FUND BALANCE

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SECTION X. ENTERPRISE FUNDS 911 912 913 914 915 921 922

ESTIMATED REVENUES Account Totals Self-Insurance Self-Insurance Self-Insurance Self-Insurance ARRA Other Enterprise Other EnterpriseNumber Consortium Consortium Consortium Consortium Consortium Programs Programs

OPERATING REVENUES:Charges for Services 3481Charges for Sales 3482Premium Revenue 3484Other Operating Revenues 3489Total Operating Revenues

NONOPERATING REVENUES:Investment Income 3430Gifts, Grants and Bequests 3440Other Miscellaneous Local Sources 3495Loss Recoveries 3740Gain on Disposition of Assets 3780Total Nonoperating Revenues

Transfers In:From General Fund 3610From Debt Service Funds 3620From Capital Projects Funds 3630From Special Revenue Funds 3640Interfund (Enterprise Funds Only) 3650From Permanent Funds 3660From Internal Service Funds 3670Total Transfers In 3600

Net Position, July 1, 2016 2880TOTAL OPERATING REVENUES, NONOPERATINGREVENUES, TRANSFERS IN AND NET POSITION

OPERATING EXPENSES: (Function 9900)Salaries 100Employee Benefits 200Purchased Services 300Energy Services 400Materials and Supplies 500Capital Outlay 600Other (including Depreciation) 700Total Operating Expenses

NONOPERATING EXPENSES: (Function 9900)Interest 720Loss on Disposition of Assets 810Total Nonoperating Expenses

Transfers Out: (Function 9700)To General Fund 910To Debt Service Funds 920To Capital Projects Funds 930To Special Revenue Funds 940Interfund Transfers (Enterprise Funds Only) 950To Permanent Funds 960To Internal Service Funds 970Total Transfers Out 9700

Net Position, June 30, 2017 2780TOTAL OPERATING EXPENSES, NONOPERATINGEXPENSES, TRANSFERS OUT AND NET POSITION

ESE 139

ESTIMATED EXPENSES Object

36


SECTION XI. INTERNAL SERVICE FUNDS 711 712 713 714 715 731 791

ESTIMATED REVENUES Account Totals Self-Insurance Self-Insurance Self-Insurance Self-Insurance Self-Insurance Consortium Other InternalNumber Programs Service

OPERATING REVENUES:Charges for Services 3481Charges for Sales 3482Premium Revenue 3484Other Operating Revenues 3489Total Operating Revenues

NONOPERATING REVENUES:Investment Income 3430Gifts, Grants and Bequests 3440Other Miscellaneous Local Sources 3495Loss Recoveries 3740Gain on Disposition of Assets 3780Total Nonoperating Revenues

Transfers In:From General Fund 3610From Debt Service Funds 3620From Capital Projects Funds 3630From Special Revenue Funds 3640Interfund (Internal Service Funds Only) 3650From Permanent Funds 3660From Enterprise Funds 3690Total Transfers In 3600

Net Position, July 1, 2016 2880TOTAL OPERATING REVENUES, NONOPERATINGREVENUES, TRANSFERS IN AND NET POSITION

OPERATING EXPENSES: (Function 9900)Salaries 100Employee Benefits 200Purchased Services 300Energy Services 400Materials and Supplies 500Capital Outlay 600Other (including Depreciation) 700Total Operating Expenses

NONOPERATING EXPENSES: (Function 9900)Interest 720Loss on Disposition of Assets 810Total Nonoperating Expenses

Transfers Out: (Function 9700)To General Fund 910To Debt Service Funds 920To Capital Projects Funds 930To Special Revenue Funds 940Interfund Transfers (Internal Service Funds Only) 950To Permanent Funds 960To Enterprise Funds 990Total Transfers Out 9700

Net Position, June 30, 2017 2780TOTAL OPERATING EXPENSES, NONOPERATINGEXPENSES, TRANSFERS OUT AND NET POSITION

ESE 139

ESTIMATED EXPENSES Object

37

Download - DISTRICT SCHOOL BOARD OF OKALOOSA COUNTY … · GED ® Testing Fees 3467 ... From Internal Service Funds 3670 From Enterprise Funds 3690 Total Transfers In 3600 12,005,346.00 TOTAL

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