17 compile time: 11.07.53 statement of revenues
TRANSCRIPT
FILE 62649 FLORIDA DEPARTMENT OF EDUCATION PAGE 1 COMPILE DATE 030717 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 110753 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE - GENERAL FUND 100 RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
FEDERAL DIRECT Federal Impact Current Operations 3121 Reserve Officers Training Corps (ROTC) 3191 Miscellaneous Federal Direct 3199
TOTAL FEDERAL DIRECT 3100 FEDERAL THROUGH STATE AND LOCAL
Medicaid 3202 National Forest Funds 3255 Federal Through Local 3280 Miscellaneous Federal Through State 3299
TOTAL FEDERAL THROUGH STATE AND LOCAL 3200 STATE
Florida Education Finance Program (FEFP) 3310 Workforce Development 3315 Workforce Dev Capitalization Incentive 3316 Workforce Ed Performance Incentives 3317 Adults with Disabilities 3318 COampDS Withheld for Admin Expenditure 3323 Diagnostic and Learning Resources Centers 3335 Sales Tax Distribution s 21220(6) 3341 State Forest Funds 3342 State License Tax 3343 District Discretionary Lottery Funds 3344 Class Size Reduction Operating Funds 3355 Florida School Recognition Funds 3361 Voluntary Prekindergarten Program 3371 Preschool Projects 3372 Reading Programs 3373 Full-Service Schools Program 3378 State Through Local 3380 Other Miscellaneous State Revenues 3399
TOTAL STATE 3300 LOCAL
District School Taxes 3411 Tax Redemptions 3421 Payment in Lieu of Taxes 3422 Excess Fees 3423 Tuition 3424 Rent 3425 Interest on Investments 3431
REVENUE AMOUNT
00018890753
00018890753
107980155000000000
107980155
3919094700264241800
00012120000
000941850
00022324950
00010161427
0001535660300
8895700059032220
000000
9948500000
873921416009874888
4833114443000000000000
256766276057118
FILE 62649 FLORIDA DEPARTMENT OF EDUCATION PAGE 2 COMPILE DATE 030717 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 110753 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE - GENERAL FUND 100 RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Gain on Sale of Investments 3432 Net Inc (Dec) in Fair Value of Invest 3433 Gifts Grants and Bequests 3440 Adult General Education Course Fees 3461 Postsec Career Cert and Appl Tech Fees 3462 Continuing Workforce Ed Course Fees 3463 Capital Improvement Fees 3464 Postsecondary Lab Fees 3465 Lifelong Learning Fees 3466 General Education Dev (GED) Testing Fees 3467 Financial Aid Fees 3468 Other Student Fees 3469 Preschool Program Fees 3471 Prekindergarten Early Intervention Fees 3472 School-Age Child Care Fees 3473 Other Schools Courses and Classes Fees 3479 Bus Fees 3491 Transportation Serv Rendered for Schl 3492 Sale of Junk 3493 Receipt of Federal Indirect Cost Rate 3494 Other Miscellaneous Local Sources 3495 Impact Fees 3496 Refunds of Prior Years Expenditures 3497 Lost Damaged and Sold Textbooks 3498 Receipt of Food Service Indirect Costs 3499
TOTAL LOCAL 3400
TOTAL REVENUES 3000
0004532243
30519790927000
60216646237000
288207999446735296020300000
59885874447994
000000000000000
72139603509248
6255714354335014
000407568971902023
235625085183977013
11320722809
FILE 62649 FLORIDA DEPARTMENT OF EDUCATION PAGE 3 COMPILE DATE 030717 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 110753 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE - GENERAL FUND 100 RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
01
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
7064394664 5047066880 1236881247 374867306 490125980 381173272 95582072 3502216 144729137 104627124 27337786 2159520 165619007 131510170 30678823 514991
83647396 45746709 9774142 15001600 178875451 121717363 31774391 268100
48116021 14761089 8871069 20615063 46617309 27434544 11988088 5730268
857402570 682774212 165380495 3338838 34398323 24038271 6038146 4060820 90215491 68829648 16543725 3952713 2894439 2343260 188850 000
264492761 156574928 38239115 53756416 739666628 409602092 124097481 35689378 915210412 267172882 77915420 210218267 386979871 153595845 41970377 118352298 210859795 67830920 15207613 111054336
6620173 35803 3091 82349
1962002 000 000 000 13230904 000 000 000
000 000 000 000 000 000 000 000
11746058334 7706835012 1938471931 963164479
-425335525
FILE 62649 FLORIDA DEPARTMENT OF EDUCATION PAGE 4 COMPILE DATE 030717 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 110753 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE - GENERAL FUND 100 RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY MATERIALS CAPITALSERVICES amp SUPPLIES OUTLAY OTHER
400 500 600 700
354728 208627652 13764297 182832554 000 6124681 529445 3214294 000 1721763 6373443 2509501 000 1877226 112672 925125 000 1216596 83124 11825225 000 2365707 22749890 000 000 000 000 3868800 000 220309 000 1244100 000 3720088 865187 1323750 000 230586 000 30500 000 398536 230765 260104 000 33098 329231 000 000 4850296 108419 10963587
77562697 75078648 904021 16732311 325109726 28266592 937433 5590092
27462 70377590 2604874 51425 000 16656246 98295 12385 000 000 000 6498930
000 000 1962002 000 000 000 13230904 000
000 000 000 000 000 000 000 000
403054613 421765614 64884002 247882683
FILE 62649 FLORIDA DEPARTMENT OF EDUCATION PAGE 5 COMPILE DATE 030717 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 110753 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE - GENERAL FUND 100 RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Loans Sale of Capital Assets Loss Recoveries
Transfers In From Debt Service Funds From Capital Projects Funds From Special Revenue Funds From Permanent Funds From Internal Service Funds From Enterprise Funds
TOTAL TRANSFERS IN
Transfers Out (Function 9700) To Debt Service Funds To Capital Projects Funds To Special Revenue Funds To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES(USES)
NET CHANGE IN FUND BALANCE
FUND BALANCE JULY 1 2015
ADJUSTMENTS TO FUND BALANCE
ENDING FUND BALANCE Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCE JUNE 30 2016
3720 3730 3740
3620 3630 3640 3660 3670 3690 3600
920 930 940 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
0002570
18222135
000637015854
000000000000
637015854
000000
-532649000
-80000000000
-80532649
574707910
149372385
752109196
-3771990
120891430303362167
00095899459
377556535897709591
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 6 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
FEDERAL DIRECT Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
FEDERAL THROUGH STATE AND LOCAL Career and Technical Education Race to the Top Adult General Education TchrPrinc Trng amp Recruiting-Title II Individuals wDisabilities Ed (IDEA) Elem amp Sec Education Act - Title I School Lunch Reimbursement School Breakfast Reimbursement Afterschool Snack Reimbursement USDA-Donated Commodities Summer Food Service Program Miscellaneous Federal Through State
TOTAL FEDERAL THROUGH STATE AND LOCAL
STATE School Breakfast Supplement School Lunch Supplement
TOTAL STATE
LOCAL Interest on Investments Student Lunches Student Breakfasts Adult BreakfastsLunches Student and Adult a la Carte Fees Other Food Sales Other Miscellaneous Local Sources
TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3201 3214 3221 3225 3230 3240 3261 3262 3263 3265 3267 3299
3200
3337 3338 3300
3431 3451 3452 3453 3454 3456 3495 3400
3000
410 420 490TOTAL FOOD SERVICES OTHER FEDERAL MISCELLANEOUS
77444644 000 77444644 00077444644 000 77444644 000
28144625 000 28144625 000 60560 000 000 000
20822010 000 20822010 000 68316181 000 68316181 000
396019240 000 396019240 000 431813586 000 431813586 000 393062749 393062749 000 000 113315872 113315872 000 000
5971392 5971392 000 000 40436588 40436588 000 000 6517964 6517964 000 000
14209790 000 14209790 000
1518690557 559304565 959325432 000
3808400 3808400 000 000 4860400 4860400 000 0008668800 8668800 000 000
1897753 1897753 000 000 46970661 46970661 000 000 7007235 7007235 000 000 2079600 2079600 000 000
71631615 71631615 000 000 1580894 1580894 000 000 1862418 1862418 000 000
133030176 133030176 000 000
1737834177 701003541 1036770076 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 7 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
FEDERAL DIRECT TOTAL FEDERAL DIRECT
FEDERAL THROUGH STATE AND LOCAL Race to the Top
TOTAL FEDERAL THROUGH STATE AND LOCAL
STATE TOTAL STATE
LOCAL TOTAL LOCAL
TOTAL REVENUES
SPECIAL REVENUE FUNDS
ACCOUNT 432 433 434 NUMBER TARGETED ARRA OTHER ARRA ARRA
STIMULUS FUNDS STIMULUS GRANTS RACE TO THE TOP
3100 000 000 000
3214 000 000 60560
3200 000 000 60560
3300 000 000 000
3400 000 000 000
3000 000 000 60560
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 8 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - FOOD SERVICES 410
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
FOOD SERVICE (FUNCTION 76009300) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other OTHER CAPITAL OUTLAY (FUNCTION 9300)
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Transfers In
From General Fund TOTAL TRANSFERS IN
Transfers Out (Function 9700) To General Fund To Debt Service Funds To Capital Projects Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCE
FUND BALANCE JULY 1 2015 ADJUSTMENTS TO FUND BALANCE ENDING FUND BALANCE
Nonspendable Fund Balance Restricted Fund Balance
TOTAL FUND BALANCE JUNE 30 2016
100 200 300 400 500 600 700 600
0000
01
3610 3600
910 920 930 950 960 970 990 9700
02
03
2800 2891
2710 2720 2700
2259803617457754577338169536257
2910775184899117
2885704011043836
653705490
47298051
532649532649
000000000000000000000000
532649
47830700
272937133000
26410949294356884320767833
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 9 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
EMPLOYEE PURCHASED TOTAL SALARIES BENEFITS SERVICES
100 200 300
483431537 320929886 86627591 28602383 71156217 49449817 11946023 5582695
7191 000 000 000 243013482 186230182 43027041 13216407 79101381 47591703 8277525 7372916 2972798 2551473 421325 000
000 000 000 000 62553007 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
3078770 000 000 2570502 722370 19808 15456 20000
000 000 000 000 000 000 000 000 000 000 000 000
81441636 4299326 1647866 000
000 000 000 000 9291687 000 000 000
1036770076 611072195 151962827 57364903
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 10 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp EXPENDITURES NUMBER SERVICES SUPPLIES
400 500
CURRENT Instruction 5000 337719 18726394 Student Support Services 6100 000 4177682 Instructional Media Services 6200 000 7191 Instruction amp Curriculum Dev Services 6300 000 436283 Instructional Staff Training Services 6400 000 2085310 Instruction-Related Technology 6500 000 000 Board 7100 000 000 General Administration 7200 000 000 School Administration 7300 000 000 Facilities Acquisition and Construction 7410 000 000 Fiscal Services 7500 000 000 Food Services 7600 000 000 Central Services 7700 000 000 Student Transportation Services 7800 270612 000 Operation of Plant 7900 000 000 Maintenance of Plant 8100 000 000 Administrative Technology Services 8200 000 000 Community Services 9100 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 Other Capital Outlay 9300 000 000
TOTAL EXPENDITURES 0000 608331 25432860
CAPITAL OUTLAY 600
13139994 000 000
103569 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 9291687
22535250
OTHER700
15067570 000 000 000
13773927 000 000
62553007 000 000 000 000
508268 396494
000 000 000
75494444
000 000
167793710
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 11 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000 Transfers Out (Function 9700)
To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000 ADJUSTMENTS TO FUND BALANCE 2891 000 ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 12 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 13 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 14 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 15 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 16 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 17 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 18 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EMPLOYEE PURCHASED EXPENDITURES NUMBER TOTAL SALARIES BENEFITS SERVICES
100 200 300
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 56424 000 000 56424 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 4136 000 000 000 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 60560 000 000 56424
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 19 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp CAPITAL EXPENDITURES NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 000 000 000 000 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 000 000 000 4136 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 000 000 000 4136
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 20 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62649 FLORIDA DEPARTMENT OF EDUCATION PAGE 2 COMPILE DATE 030717 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 110753 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE - GENERAL FUND 100 RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Gain on Sale of Investments 3432 Net Inc (Dec) in Fair Value of Invest 3433 Gifts Grants and Bequests 3440 Adult General Education Course Fees 3461 Postsec Career Cert and Appl Tech Fees 3462 Continuing Workforce Ed Course Fees 3463 Capital Improvement Fees 3464 Postsecondary Lab Fees 3465 Lifelong Learning Fees 3466 General Education Dev (GED) Testing Fees 3467 Financial Aid Fees 3468 Other Student Fees 3469 Preschool Program Fees 3471 Prekindergarten Early Intervention Fees 3472 School-Age Child Care Fees 3473 Other Schools Courses and Classes Fees 3479 Bus Fees 3491 Transportation Serv Rendered for Schl 3492 Sale of Junk 3493 Receipt of Federal Indirect Cost Rate 3494 Other Miscellaneous Local Sources 3495 Impact Fees 3496 Refunds of Prior Years Expenditures 3497 Lost Damaged and Sold Textbooks 3498 Receipt of Food Service Indirect Costs 3499
TOTAL LOCAL 3400
TOTAL REVENUES 3000
0004532243
30519790927000
60216646237000
288207999446735296020300000
59885874447994
000000000000000
72139603509248
6255714354335014
000407568971902023
235625085183977013
11320722809
FILE 62649 FLORIDA DEPARTMENT OF EDUCATION PAGE 3 COMPILE DATE 030717 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 110753 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE - GENERAL FUND 100 RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
01
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
7064394664 5047066880 1236881247 374867306 490125980 381173272 95582072 3502216 144729137 104627124 27337786 2159520 165619007 131510170 30678823 514991
83647396 45746709 9774142 15001600 178875451 121717363 31774391 268100
48116021 14761089 8871069 20615063 46617309 27434544 11988088 5730268
857402570 682774212 165380495 3338838 34398323 24038271 6038146 4060820 90215491 68829648 16543725 3952713 2894439 2343260 188850 000
264492761 156574928 38239115 53756416 739666628 409602092 124097481 35689378 915210412 267172882 77915420 210218267 386979871 153595845 41970377 118352298 210859795 67830920 15207613 111054336
6620173 35803 3091 82349
1962002 000 000 000 13230904 000 000 000
000 000 000 000 000 000 000 000
11746058334 7706835012 1938471931 963164479
-425335525
FILE 62649 FLORIDA DEPARTMENT OF EDUCATION PAGE 4 COMPILE DATE 030717 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 110753 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE - GENERAL FUND 100 RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY MATERIALS CAPITALSERVICES amp SUPPLIES OUTLAY OTHER
400 500 600 700
354728 208627652 13764297 182832554 000 6124681 529445 3214294 000 1721763 6373443 2509501 000 1877226 112672 925125 000 1216596 83124 11825225 000 2365707 22749890 000 000 000 000 3868800 000 220309 000 1244100 000 3720088 865187 1323750 000 230586 000 30500 000 398536 230765 260104 000 33098 329231 000 000 4850296 108419 10963587
77562697 75078648 904021 16732311 325109726 28266592 937433 5590092
27462 70377590 2604874 51425 000 16656246 98295 12385 000 000 000 6498930
000 000 1962002 000 000 000 13230904 000
000 000 000 000 000 000 000 000
403054613 421765614 64884002 247882683
FILE 62649 FLORIDA DEPARTMENT OF EDUCATION PAGE 5 COMPILE DATE 030717 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 110753 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE - GENERAL FUND 100 RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Loans Sale of Capital Assets Loss Recoveries
Transfers In From Debt Service Funds From Capital Projects Funds From Special Revenue Funds From Permanent Funds From Internal Service Funds From Enterprise Funds
TOTAL TRANSFERS IN
Transfers Out (Function 9700) To Debt Service Funds To Capital Projects Funds To Special Revenue Funds To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES(USES)
NET CHANGE IN FUND BALANCE
FUND BALANCE JULY 1 2015
ADJUSTMENTS TO FUND BALANCE
ENDING FUND BALANCE Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCE JUNE 30 2016
3720 3730 3740
3620 3630 3640 3660 3670 3690 3600
920 930 940 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
0002570
18222135
000637015854
000000000000
637015854
000000
-532649000
-80000000000
-80532649
574707910
149372385
752109196
-3771990
120891430303362167
00095899459
377556535897709591
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 6 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
FEDERAL DIRECT Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
FEDERAL THROUGH STATE AND LOCAL Career and Technical Education Race to the Top Adult General Education TchrPrinc Trng amp Recruiting-Title II Individuals wDisabilities Ed (IDEA) Elem amp Sec Education Act - Title I School Lunch Reimbursement School Breakfast Reimbursement Afterschool Snack Reimbursement USDA-Donated Commodities Summer Food Service Program Miscellaneous Federal Through State
TOTAL FEDERAL THROUGH STATE AND LOCAL
STATE School Breakfast Supplement School Lunch Supplement
TOTAL STATE
LOCAL Interest on Investments Student Lunches Student Breakfasts Adult BreakfastsLunches Student and Adult a la Carte Fees Other Food Sales Other Miscellaneous Local Sources
TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3201 3214 3221 3225 3230 3240 3261 3262 3263 3265 3267 3299
3200
3337 3338 3300
3431 3451 3452 3453 3454 3456 3495 3400
3000
410 420 490TOTAL FOOD SERVICES OTHER FEDERAL MISCELLANEOUS
77444644 000 77444644 00077444644 000 77444644 000
28144625 000 28144625 000 60560 000 000 000
20822010 000 20822010 000 68316181 000 68316181 000
396019240 000 396019240 000 431813586 000 431813586 000 393062749 393062749 000 000 113315872 113315872 000 000
5971392 5971392 000 000 40436588 40436588 000 000 6517964 6517964 000 000
14209790 000 14209790 000
1518690557 559304565 959325432 000
3808400 3808400 000 000 4860400 4860400 000 0008668800 8668800 000 000
1897753 1897753 000 000 46970661 46970661 000 000 7007235 7007235 000 000 2079600 2079600 000 000
71631615 71631615 000 000 1580894 1580894 000 000 1862418 1862418 000 000
133030176 133030176 000 000
1737834177 701003541 1036770076 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 7 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
FEDERAL DIRECT TOTAL FEDERAL DIRECT
FEDERAL THROUGH STATE AND LOCAL Race to the Top
TOTAL FEDERAL THROUGH STATE AND LOCAL
STATE TOTAL STATE
LOCAL TOTAL LOCAL
TOTAL REVENUES
SPECIAL REVENUE FUNDS
ACCOUNT 432 433 434 NUMBER TARGETED ARRA OTHER ARRA ARRA
STIMULUS FUNDS STIMULUS GRANTS RACE TO THE TOP
3100 000 000 000
3214 000 000 60560
3200 000 000 60560
3300 000 000 000
3400 000 000 000
3000 000 000 60560
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 8 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - FOOD SERVICES 410
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
FOOD SERVICE (FUNCTION 76009300) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other OTHER CAPITAL OUTLAY (FUNCTION 9300)
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Transfers In
From General Fund TOTAL TRANSFERS IN
Transfers Out (Function 9700) To General Fund To Debt Service Funds To Capital Projects Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCE
FUND BALANCE JULY 1 2015 ADJUSTMENTS TO FUND BALANCE ENDING FUND BALANCE
Nonspendable Fund Balance Restricted Fund Balance
TOTAL FUND BALANCE JUNE 30 2016
100 200 300 400 500 600 700 600
0000
01
3610 3600
910 920 930 950 960 970 990 9700
02
03
2800 2891
2710 2720 2700
2259803617457754577338169536257
2910775184899117
2885704011043836
653705490
47298051
532649532649
000000000000000000000000
532649
47830700
272937133000
26410949294356884320767833
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 9 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
EMPLOYEE PURCHASED TOTAL SALARIES BENEFITS SERVICES
100 200 300
483431537 320929886 86627591 28602383 71156217 49449817 11946023 5582695
7191 000 000 000 243013482 186230182 43027041 13216407 79101381 47591703 8277525 7372916 2972798 2551473 421325 000
000 000 000 000 62553007 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
3078770 000 000 2570502 722370 19808 15456 20000
000 000 000 000 000 000 000 000 000 000 000 000
81441636 4299326 1647866 000
000 000 000 000 9291687 000 000 000
1036770076 611072195 151962827 57364903
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 10 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp EXPENDITURES NUMBER SERVICES SUPPLIES
400 500
CURRENT Instruction 5000 337719 18726394 Student Support Services 6100 000 4177682 Instructional Media Services 6200 000 7191 Instruction amp Curriculum Dev Services 6300 000 436283 Instructional Staff Training Services 6400 000 2085310 Instruction-Related Technology 6500 000 000 Board 7100 000 000 General Administration 7200 000 000 School Administration 7300 000 000 Facilities Acquisition and Construction 7410 000 000 Fiscal Services 7500 000 000 Food Services 7600 000 000 Central Services 7700 000 000 Student Transportation Services 7800 270612 000 Operation of Plant 7900 000 000 Maintenance of Plant 8100 000 000 Administrative Technology Services 8200 000 000 Community Services 9100 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 Other Capital Outlay 9300 000 000
TOTAL EXPENDITURES 0000 608331 25432860
CAPITAL OUTLAY 600
13139994 000 000
103569 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 9291687
22535250
OTHER700
15067570 000 000 000
13773927 000 000
62553007 000 000 000 000
508268 396494
000 000 000
75494444
000 000
167793710
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 11 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000 Transfers Out (Function 9700)
To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000 ADJUSTMENTS TO FUND BALANCE 2891 000 ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 12 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 13 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 14 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 15 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 16 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 17 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 18 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EMPLOYEE PURCHASED EXPENDITURES NUMBER TOTAL SALARIES BENEFITS SERVICES
100 200 300
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 56424 000 000 56424 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 4136 000 000 000 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 60560 000 000 56424
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 19 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp CAPITAL EXPENDITURES NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 000 000 000 000 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 000 000 000 4136 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 000 000 000 4136
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 20 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62649 FLORIDA DEPARTMENT OF EDUCATION PAGE 3 COMPILE DATE 030717 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 110753 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE - GENERAL FUND 100 RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
01
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
7064394664 5047066880 1236881247 374867306 490125980 381173272 95582072 3502216 144729137 104627124 27337786 2159520 165619007 131510170 30678823 514991
83647396 45746709 9774142 15001600 178875451 121717363 31774391 268100
48116021 14761089 8871069 20615063 46617309 27434544 11988088 5730268
857402570 682774212 165380495 3338838 34398323 24038271 6038146 4060820 90215491 68829648 16543725 3952713 2894439 2343260 188850 000
264492761 156574928 38239115 53756416 739666628 409602092 124097481 35689378 915210412 267172882 77915420 210218267 386979871 153595845 41970377 118352298 210859795 67830920 15207613 111054336
6620173 35803 3091 82349
1962002 000 000 000 13230904 000 000 000
000 000 000 000 000 000 000 000
11746058334 7706835012 1938471931 963164479
-425335525
FILE 62649 FLORIDA DEPARTMENT OF EDUCATION PAGE 4 COMPILE DATE 030717 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 110753 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE - GENERAL FUND 100 RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY MATERIALS CAPITALSERVICES amp SUPPLIES OUTLAY OTHER
400 500 600 700
354728 208627652 13764297 182832554 000 6124681 529445 3214294 000 1721763 6373443 2509501 000 1877226 112672 925125 000 1216596 83124 11825225 000 2365707 22749890 000 000 000 000 3868800 000 220309 000 1244100 000 3720088 865187 1323750 000 230586 000 30500 000 398536 230765 260104 000 33098 329231 000 000 4850296 108419 10963587
77562697 75078648 904021 16732311 325109726 28266592 937433 5590092
27462 70377590 2604874 51425 000 16656246 98295 12385 000 000 000 6498930
000 000 1962002 000 000 000 13230904 000
000 000 000 000 000 000 000 000
403054613 421765614 64884002 247882683
FILE 62649 FLORIDA DEPARTMENT OF EDUCATION PAGE 5 COMPILE DATE 030717 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 110753 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE - GENERAL FUND 100 RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Loans Sale of Capital Assets Loss Recoveries
Transfers In From Debt Service Funds From Capital Projects Funds From Special Revenue Funds From Permanent Funds From Internal Service Funds From Enterprise Funds
TOTAL TRANSFERS IN
Transfers Out (Function 9700) To Debt Service Funds To Capital Projects Funds To Special Revenue Funds To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES(USES)
NET CHANGE IN FUND BALANCE
FUND BALANCE JULY 1 2015
ADJUSTMENTS TO FUND BALANCE
ENDING FUND BALANCE Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCE JUNE 30 2016
3720 3730 3740
3620 3630 3640 3660 3670 3690 3600
920 930 940 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
0002570
18222135
000637015854
000000000000
637015854
000000
-532649000
-80000000000
-80532649
574707910
149372385
752109196
-3771990
120891430303362167
00095899459
377556535897709591
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 6 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
FEDERAL DIRECT Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
FEDERAL THROUGH STATE AND LOCAL Career and Technical Education Race to the Top Adult General Education TchrPrinc Trng amp Recruiting-Title II Individuals wDisabilities Ed (IDEA) Elem amp Sec Education Act - Title I School Lunch Reimbursement School Breakfast Reimbursement Afterschool Snack Reimbursement USDA-Donated Commodities Summer Food Service Program Miscellaneous Federal Through State
TOTAL FEDERAL THROUGH STATE AND LOCAL
STATE School Breakfast Supplement School Lunch Supplement
TOTAL STATE
LOCAL Interest on Investments Student Lunches Student Breakfasts Adult BreakfastsLunches Student and Adult a la Carte Fees Other Food Sales Other Miscellaneous Local Sources
TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3201 3214 3221 3225 3230 3240 3261 3262 3263 3265 3267 3299
3200
3337 3338 3300
3431 3451 3452 3453 3454 3456 3495 3400
3000
410 420 490TOTAL FOOD SERVICES OTHER FEDERAL MISCELLANEOUS
77444644 000 77444644 00077444644 000 77444644 000
28144625 000 28144625 000 60560 000 000 000
20822010 000 20822010 000 68316181 000 68316181 000
396019240 000 396019240 000 431813586 000 431813586 000 393062749 393062749 000 000 113315872 113315872 000 000
5971392 5971392 000 000 40436588 40436588 000 000 6517964 6517964 000 000
14209790 000 14209790 000
1518690557 559304565 959325432 000
3808400 3808400 000 000 4860400 4860400 000 0008668800 8668800 000 000
1897753 1897753 000 000 46970661 46970661 000 000 7007235 7007235 000 000 2079600 2079600 000 000
71631615 71631615 000 000 1580894 1580894 000 000 1862418 1862418 000 000
133030176 133030176 000 000
1737834177 701003541 1036770076 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 7 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
FEDERAL DIRECT TOTAL FEDERAL DIRECT
FEDERAL THROUGH STATE AND LOCAL Race to the Top
TOTAL FEDERAL THROUGH STATE AND LOCAL
STATE TOTAL STATE
LOCAL TOTAL LOCAL
TOTAL REVENUES
SPECIAL REVENUE FUNDS
ACCOUNT 432 433 434 NUMBER TARGETED ARRA OTHER ARRA ARRA
STIMULUS FUNDS STIMULUS GRANTS RACE TO THE TOP
3100 000 000 000
3214 000 000 60560
3200 000 000 60560
3300 000 000 000
3400 000 000 000
3000 000 000 60560
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 8 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - FOOD SERVICES 410
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
FOOD SERVICE (FUNCTION 76009300) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other OTHER CAPITAL OUTLAY (FUNCTION 9300)
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Transfers In
From General Fund TOTAL TRANSFERS IN
Transfers Out (Function 9700) To General Fund To Debt Service Funds To Capital Projects Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCE
FUND BALANCE JULY 1 2015 ADJUSTMENTS TO FUND BALANCE ENDING FUND BALANCE
Nonspendable Fund Balance Restricted Fund Balance
TOTAL FUND BALANCE JUNE 30 2016
100 200 300 400 500 600 700 600
0000
01
3610 3600
910 920 930 950 960 970 990 9700
02
03
2800 2891
2710 2720 2700
2259803617457754577338169536257
2910775184899117
2885704011043836
653705490
47298051
532649532649
000000000000000000000000
532649
47830700
272937133000
26410949294356884320767833
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 9 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
EMPLOYEE PURCHASED TOTAL SALARIES BENEFITS SERVICES
100 200 300
483431537 320929886 86627591 28602383 71156217 49449817 11946023 5582695
7191 000 000 000 243013482 186230182 43027041 13216407 79101381 47591703 8277525 7372916 2972798 2551473 421325 000
000 000 000 000 62553007 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
3078770 000 000 2570502 722370 19808 15456 20000
000 000 000 000 000 000 000 000 000 000 000 000
81441636 4299326 1647866 000
000 000 000 000 9291687 000 000 000
1036770076 611072195 151962827 57364903
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 10 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp EXPENDITURES NUMBER SERVICES SUPPLIES
400 500
CURRENT Instruction 5000 337719 18726394 Student Support Services 6100 000 4177682 Instructional Media Services 6200 000 7191 Instruction amp Curriculum Dev Services 6300 000 436283 Instructional Staff Training Services 6400 000 2085310 Instruction-Related Technology 6500 000 000 Board 7100 000 000 General Administration 7200 000 000 School Administration 7300 000 000 Facilities Acquisition and Construction 7410 000 000 Fiscal Services 7500 000 000 Food Services 7600 000 000 Central Services 7700 000 000 Student Transportation Services 7800 270612 000 Operation of Plant 7900 000 000 Maintenance of Plant 8100 000 000 Administrative Technology Services 8200 000 000 Community Services 9100 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 Other Capital Outlay 9300 000 000
TOTAL EXPENDITURES 0000 608331 25432860
CAPITAL OUTLAY 600
13139994 000 000
103569 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 9291687
22535250
OTHER700
15067570 000 000 000
13773927 000 000
62553007 000 000 000 000
508268 396494
000 000 000
75494444
000 000
167793710
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 11 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000 Transfers Out (Function 9700)
To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000 ADJUSTMENTS TO FUND BALANCE 2891 000 ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 12 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 13 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 14 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 15 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 16 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 17 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 18 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EMPLOYEE PURCHASED EXPENDITURES NUMBER TOTAL SALARIES BENEFITS SERVICES
100 200 300
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 56424 000 000 56424 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 4136 000 000 000 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 60560 000 000 56424
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 19 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp CAPITAL EXPENDITURES NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 000 000 000 000 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 000 000 000 4136 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 000 000 000 4136
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 20 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62649 FLORIDA DEPARTMENT OF EDUCATION PAGE 4 COMPILE DATE 030717 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 110753 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE - GENERAL FUND 100 RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY MATERIALS CAPITALSERVICES amp SUPPLIES OUTLAY OTHER
400 500 600 700
354728 208627652 13764297 182832554 000 6124681 529445 3214294 000 1721763 6373443 2509501 000 1877226 112672 925125 000 1216596 83124 11825225 000 2365707 22749890 000 000 000 000 3868800 000 220309 000 1244100 000 3720088 865187 1323750 000 230586 000 30500 000 398536 230765 260104 000 33098 329231 000 000 4850296 108419 10963587
77562697 75078648 904021 16732311 325109726 28266592 937433 5590092
27462 70377590 2604874 51425 000 16656246 98295 12385 000 000 000 6498930
000 000 1962002 000 000 000 13230904 000
000 000 000 000 000 000 000 000
403054613 421765614 64884002 247882683
FILE 62649 FLORIDA DEPARTMENT OF EDUCATION PAGE 5 COMPILE DATE 030717 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 110753 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE - GENERAL FUND 100 RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Loans Sale of Capital Assets Loss Recoveries
Transfers In From Debt Service Funds From Capital Projects Funds From Special Revenue Funds From Permanent Funds From Internal Service Funds From Enterprise Funds
TOTAL TRANSFERS IN
Transfers Out (Function 9700) To Debt Service Funds To Capital Projects Funds To Special Revenue Funds To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES(USES)
NET CHANGE IN FUND BALANCE
FUND BALANCE JULY 1 2015
ADJUSTMENTS TO FUND BALANCE
ENDING FUND BALANCE Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCE JUNE 30 2016
3720 3730 3740
3620 3630 3640 3660 3670 3690 3600
920 930 940 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
0002570
18222135
000637015854
000000000000
637015854
000000
-532649000
-80000000000
-80532649
574707910
149372385
752109196
-3771990
120891430303362167
00095899459
377556535897709591
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 6 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
FEDERAL DIRECT Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
FEDERAL THROUGH STATE AND LOCAL Career and Technical Education Race to the Top Adult General Education TchrPrinc Trng amp Recruiting-Title II Individuals wDisabilities Ed (IDEA) Elem amp Sec Education Act - Title I School Lunch Reimbursement School Breakfast Reimbursement Afterschool Snack Reimbursement USDA-Donated Commodities Summer Food Service Program Miscellaneous Federal Through State
TOTAL FEDERAL THROUGH STATE AND LOCAL
STATE School Breakfast Supplement School Lunch Supplement
TOTAL STATE
LOCAL Interest on Investments Student Lunches Student Breakfasts Adult BreakfastsLunches Student and Adult a la Carte Fees Other Food Sales Other Miscellaneous Local Sources
TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3201 3214 3221 3225 3230 3240 3261 3262 3263 3265 3267 3299
3200
3337 3338 3300
3431 3451 3452 3453 3454 3456 3495 3400
3000
410 420 490TOTAL FOOD SERVICES OTHER FEDERAL MISCELLANEOUS
77444644 000 77444644 00077444644 000 77444644 000
28144625 000 28144625 000 60560 000 000 000
20822010 000 20822010 000 68316181 000 68316181 000
396019240 000 396019240 000 431813586 000 431813586 000 393062749 393062749 000 000 113315872 113315872 000 000
5971392 5971392 000 000 40436588 40436588 000 000 6517964 6517964 000 000
14209790 000 14209790 000
1518690557 559304565 959325432 000
3808400 3808400 000 000 4860400 4860400 000 0008668800 8668800 000 000
1897753 1897753 000 000 46970661 46970661 000 000 7007235 7007235 000 000 2079600 2079600 000 000
71631615 71631615 000 000 1580894 1580894 000 000 1862418 1862418 000 000
133030176 133030176 000 000
1737834177 701003541 1036770076 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 7 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
FEDERAL DIRECT TOTAL FEDERAL DIRECT
FEDERAL THROUGH STATE AND LOCAL Race to the Top
TOTAL FEDERAL THROUGH STATE AND LOCAL
STATE TOTAL STATE
LOCAL TOTAL LOCAL
TOTAL REVENUES
SPECIAL REVENUE FUNDS
ACCOUNT 432 433 434 NUMBER TARGETED ARRA OTHER ARRA ARRA
STIMULUS FUNDS STIMULUS GRANTS RACE TO THE TOP
3100 000 000 000
3214 000 000 60560
3200 000 000 60560
3300 000 000 000
3400 000 000 000
3000 000 000 60560
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 8 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - FOOD SERVICES 410
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
FOOD SERVICE (FUNCTION 76009300) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other OTHER CAPITAL OUTLAY (FUNCTION 9300)
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Transfers In
From General Fund TOTAL TRANSFERS IN
Transfers Out (Function 9700) To General Fund To Debt Service Funds To Capital Projects Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCE
FUND BALANCE JULY 1 2015 ADJUSTMENTS TO FUND BALANCE ENDING FUND BALANCE
Nonspendable Fund Balance Restricted Fund Balance
TOTAL FUND BALANCE JUNE 30 2016
100 200 300 400 500 600 700 600
0000
01
3610 3600
910 920 930 950 960 970 990 9700
02
03
2800 2891
2710 2720 2700
2259803617457754577338169536257
2910775184899117
2885704011043836
653705490
47298051
532649532649
000000000000000000000000
532649
47830700
272937133000
26410949294356884320767833
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 9 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
EMPLOYEE PURCHASED TOTAL SALARIES BENEFITS SERVICES
100 200 300
483431537 320929886 86627591 28602383 71156217 49449817 11946023 5582695
7191 000 000 000 243013482 186230182 43027041 13216407 79101381 47591703 8277525 7372916 2972798 2551473 421325 000
000 000 000 000 62553007 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
3078770 000 000 2570502 722370 19808 15456 20000
000 000 000 000 000 000 000 000 000 000 000 000
81441636 4299326 1647866 000
000 000 000 000 9291687 000 000 000
1036770076 611072195 151962827 57364903
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 10 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp EXPENDITURES NUMBER SERVICES SUPPLIES
400 500
CURRENT Instruction 5000 337719 18726394 Student Support Services 6100 000 4177682 Instructional Media Services 6200 000 7191 Instruction amp Curriculum Dev Services 6300 000 436283 Instructional Staff Training Services 6400 000 2085310 Instruction-Related Technology 6500 000 000 Board 7100 000 000 General Administration 7200 000 000 School Administration 7300 000 000 Facilities Acquisition and Construction 7410 000 000 Fiscal Services 7500 000 000 Food Services 7600 000 000 Central Services 7700 000 000 Student Transportation Services 7800 270612 000 Operation of Plant 7900 000 000 Maintenance of Plant 8100 000 000 Administrative Technology Services 8200 000 000 Community Services 9100 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 Other Capital Outlay 9300 000 000
TOTAL EXPENDITURES 0000 608331 25432860
CAPITAL OUTLAY 600
13139994 000 000
103569 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 9291687
22535250
OTHER700
15067570 000 000 000
13773927 000 000
62553007 000 000 000 000
508268 396494
000 000 000
75494444
000 000
167793710
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 11 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000 Transfers Out (Function 9700)
To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000 ADJUSTMENTS TO FUND BALANCE 2891 000 ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 12 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 13 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 14 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 15 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 16 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 17 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 18 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EMPLOYEE PURCHASED EXPENDITURES NUMBER TOTAL SALARIES BENEFITS SERVICES
100 200 300
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 56424 000 000 56424 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 4136 000 000 000 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 60560 000 000 56424
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 19 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp CAPITAL EXPENDITURES NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 000 000 000 000 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 000 000 000 4136 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 000 000 000 4136
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 20 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62649 FLORIDA DEPARTMENT OF EDUCATION PAGE 5 COMPILE DATE 030717 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 110753 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE - GENERAL FUND 100 RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Loans Sale of Capital Assets Loss Recoveries
Transfers In From Debt Service Funds From Capital Projects Funds From Special Revenue Funds From Permanent Funds From Internal Service Funds From Enterprise Funds
TOTAL TRANSFERS IN
Transfers Out (Function 9700) To Debt Service Funds To Capital Projects Funds To Special Revenue Funds To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES(USES)
NET CHANGE IN FUND BALANCE
FUND BALANCE JULY 1 2015
ADJUSTMENTS TO FUND BALANCE
ENDING FUND BALANCE Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCE JUNE 30 2016
3720 3730 3740
3620 3630 3640 3660 3670 3690 3600
920 930 940 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
0002570
18222135
000637015854
000000000000
637015854
000000
-532649000
-80000000000
-80532649
574707910
149372385
752109196
-3771990
120891430303362167
00095899459
377556535897709591
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 6 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
FEDERAL DIRECT Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
FEDERAL THROUGH STATE AND LOCAL Career and Technical Education Race to the Top Adult General Education TchrPrinc Trng amp Recruiting-Title II Individuals wDisabilities Ed (IDEA) Elem amp Sec Education Act - Title I School Lunch Reimbursement School Breakfast Reimbursement Afterschool Snack Reimbursement USDA-Donated Commodities Summer Food Service Program Miscellaneous Federal Through State
TOTAL FEDERAL THROUGH STATE AND LOCAL
STATE School Breakfast Supplement School Lunch Supplement
TOTAL STATE
LOCAL Interest on Investments Student Lunches Student Breakfasts Adult BreakfastsLunches Student and Adult a la Carte Fees Other Food Sales Other Miscellaneous Local Sources
TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3201 3214 3221 3225 3230 3240 3261 3262 3263 3265 3267 3299
3200
3337 3338 3300
3431 3451 3452 3453 3454 3456 3495 3400
3000
410 420 490TOTAL FOOD SERVICES OTHER FEDERAL MISCELLANEOUS
77444644 000 77444644 00077444644 000 77444644 000
28144625 000 28144625 000 60560 000 000 000
20822010 000 20822010 000 68316181 000 68316181 000
396019240 000 396019240 000 431813586 000 431813586 000 393062749 393062749 000 000 113315872 113315872 000 000
5971392 5971392 000 000 40436588 40436588 000 000 6517964 6517964 000 000
14209790 000 14209790 000
1518690557 559304565 959325432 000
3808400 3808400 000 000 4860400 4860400 000 0008668800 8668800 000 000
1897753 1897753 000 000 46970661 46970661 000 000 7007235 7007235 000 000 2079600 2079600 000 000
71631615 71631615 000 000 1580894 1580894 000 000 1862418 1862418 000 000
133030176 133030176 000 000
1737834177 701003541 1036770076 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 7 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
FEDERAL DIRECT TOTAL FEDERAL DIRECT
FEDERAL THROUGH STATE AND LOCAL Race to the Top
TOTAL FEDERAL THROUGH STATE AND LOCAL
STATE TOTAL STATE
LOCAL TOTAL LOCAL
TOTAL REVENUES
SPECIAL REVENUE FUNDS
ACCOUNT 432 433 434 NUMBER TARGETED ARRA OTHER ARRA ARRA
STIMULUS FUNDS STIMULUS GRANTS RACE TO THE TOP
3100 000 000 000
3214 000 000 60560
3200 000 000 60560
3300 000 000 000
3400 000 000 000
3000 000 000 60560
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 8 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - FOOD SERVICES 410
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
FOOD SERVICE (FUNCTION 76009300) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other OTHER CAPITAL OUTLAY (FUNCTION 9300)
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Transfers In
From General Fund TOTAL TRANSFERS IN
Transfers Out (Function 9700) To General Fund To Debt Service Funds To Capital Projects Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCE
FUND BALANCE JULY 1 2015 ADJUSTMENTS TO FUND BALANCE ENDING FUND BALANCE
Nonspendable Fund Balance Restricted Fund Balance
TOTAL FUND BALANCE JUNE 30 2016
100 200 300 400 500 600 700 600
0000
01
3610 3600
910 920 930 950 960 970 990 9700
02
03
2800 2891
2710 2720 2700
2259803617457754577338169536257
2910775184899117
2885704011043836
653705490
47298051
532649532649
000000000000000000000000
532649
47830700
272937133000
26410949294356884320767833
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 9 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
EMPLOYEE PURCHASED TOTAL SALARIES BENEFITS SERVICES
100 200 300
483431537 320929886 86627591 28602383 71156217 49449817 11946023 5582695
7191 000 000 000 243013482 186230182 43027041 13216407 79101381 47591703 8277525 7372916 2972798 2551473 421325 000
000 000 000 000 62553007 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
3078770 000 000 2570502 722370 19808 15456 20000
000 000 000 000 000 000 000 000 000 000 000 000
81441636 4299326 1647866 000
000 000 000 000 9291687 000 000 000
1036770076 611072195 151962827 57364903
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 10 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp EXPENDITURES NUMBER SERVICES SUPPLIES
400 500
CURRENT Instruction 5000 337719 18726394 Student Support Services 6100 000 4177682 Instructional Media Services 6200 000 7191 Instruction amp Curriculum Dev Services 6300 000 436283 Instructional Staff Training Services 6400 000 2085310 Instruction-Related Technology 6500 000 000 Board 7100 000 000 General Administration 7200 000 000 School Administration 7300 000 000 Facilities Acquisition and Construction 7410 000 000 Fiscal Services 7500 000 000 Food Services 7600 000 000 Central Services 7700 000 000 Student Transportation Services 7800 270612 000 Operation of Plant 7900 000 000 Maintenance of Plant 8100 000 000 Administrative Technology Services 8200 000 000 Community Services 9100 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 Other Capital Outlay 9300 000 000
TOTAL EXPENDITURES 0000 608331 25432860
CAPITAL OUTLAY 600
13139994 000 000
103569 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 9291687
22535250
OTHER700
15067570 000 000 000
13773927 000 000
62553007 000 000 000 000
508268 396494
000 000 000
75494444
000 000
167793710
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 11 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000 Transfers Out (Function 9700)
To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000 ADJUSTMENTS TO FUND BALANCE 2891 000 ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 12 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 13 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 14 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 15 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 16 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 17 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 18 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EMPLOYEE PURCHASED EXPENDITURES NUMBER TOTAL SALARIES BENEFITS SERVICES
100 200 300
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 56424 000 000 56424 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 4136 000 000 000 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 60560 000 000 56424
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 19 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp CAPITAL EXPENDITURES NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 000 000 000 000 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 000 000 000 4136 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 000 000 000 4136
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 20 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 6 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
FEDERAL DIRECT Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
FEDERAL THROUGH STATE AND LOCAL Career and Technical Education Race to the Top Adult General Education TchrPrinc Trng amp Recruiting-Title II Individuals wDisabilities Ed (IDEA) Elem amp Sec Education Act - Title I School Lunch Reimbursement School Breakfast Reimbursement Afterschool Snack Reimbursement USDA-Donated Commodities Summer Food Service Program Miscellaneous Federal Through State
TOTAL FEDERAL THROUGH STATE AND LOCAL
STATE School Breakfast Supplement School Lunch Supplement
TOTAL STATE
LOCAL Interest on Investments Student Lunches Student Breakfasts Adult BreakfastsLunches Student and Adult a la Carte Fees Other Food Sales Other Miscellaneous Local Sources
TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3201 3214 3221 3225 3230 3240 3261 3262 3263 3265 3267 3299
3200
3337 3338 3300
3431 3451 3452 3453 3454 3456 3495 3400
3000
410 420 490TOTAL FOOD SERVICES OTHER FEDERAL MISCELLANEOUS
77444644 000 77444644 00077444644 000 77444644 000
28144625 000 28144625 000 60560 000 000 000
20822010 000 20822010 000 68316181 000 68316181 000
396019240 000 396019240 000 431813586 000 431813586 000 393062749 393062749 000 000 113315872 113315872 000 000
5971392 5971392 000 000 40436588 40436588 000 000 6517964 6517964 000 000
14209790 000 14209790 000
1518690557 559304565 959325432 000
3808400 3808400 000 000 4860400 4860400 000 0008668800 8668800 000 000
1897753 1897753 000 000 46970661 46970661 000 000 7007235 7007235 000 000 2079600 2079600 000 000
71631615 71631615 000 000 1580894 1580894 000 000 1862418 1862418 000 000
133030176 133030176 000 000
1737834177 701003541 1036770076 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 7 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
FEDERAL DIRECT TOTAL FEDERAL DIRECT
FEDERAL THROUGH STATE AND LOCAL Race to the Top
TOTAL FEDERAL THROUGH STATE AND LOCAL
STATE TOTAL STATE
LOCAL TOTAL LOCAL
TOTAL REVENUES
SPECIAL REVENUE FUNDS
ACCOUNT 432 433 434 NUMBER TARGETED ARRA OTHER ARRA ARRA
STIMULUS FUNDS STIMULUS GRANTS RACE TO THE TOP
3100 000 000 000
3214 000 000 60560
3200 000 000 60560
3300 000 000 000
3400 000 000 000
3000 000 000 60560
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 8 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - FOOD SERVICES 410
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
FOOD SERVICE (FUNCTION 76009300) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other OTHER CAPITAL OUTLAY (FUNCTION 9300)
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Transfers In
From General Fund TOTAL TRANSFERS IN
Transfers Out (Function 9700) To General Fund To Debt Service Funds To Capital Projects Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCE
FUND BALANCE JULY 1 2015 ADJUSTMENTS TO FUND BALANCE ENDING FUND BALANCE
Nonspendable Fund Balance Restricted Fund Balance
TOTAL FUND BALANCE JUNE 30 2016
100 200 300 400 500 600 700 600
0000
01
3610 3600
910 920 930 950 960 970 990 9700
02
03
2800 2891
2710 2720 2700
2259803617457754577338169536257
2910775184899117
2885704011043836
653705490
47298051
532649532649
000000000000000000000000
532649
47830700
272937133000
26410949294356884320767833
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 9 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
EMPLOYEE PURCHASED TOTAL SALARIES BENEFITS SERVICES
100 200 300
483431537 320929886 86627591 28602383 71156217 49449817 11946023 5582695
7191 000 000 000 243013482 186230182 43027041 13216407 79101381 47591703 8277525 7372916 2972798 2551473 421325 000
000 000 000 000 62553007 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
3078770 000 000 2570502 722370 19808 15456 20000
000 000 000 000 000 000 000 000 000 000 000 000
81441636 4299326 1647866 000
000 000 000 000 9291687 000 000 000
1036770076 611072195 151962827 57364903
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 10 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp EXPENDITURES NUMBER SERVICES SUPPLIES
400 500
CURRENT Instruction 5000 337719 18726394 Student Support Services 6100 000 4177682 Instructional Media Services 6200 000 7191 Instruction amp Curriculum Dev Services 6300 000 436283 Instructional Staff Training Services 6400 000 2085310 Instruction-Related Technology 6500 000 000 Board 7100 000 000 General Administration 7200 000 000 School Administration 7300 000 000 Facilities Acquisition and Construction 7410 000 000 Fiscal Services 7500 000 000 Food Services 7600 000 000 Central Services 7700 000 000 Student Transportation Services 7800 270612 000 Operation of Plant 7900 000 000 Maintenance of Plant 8100 000 000 Administrative Technology Services 8200 000 000 Community Services 9100 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 Other Capital Outlay 9300 000 000
TOTAL EXPENDITURES 0000 608331 25432860
CAPITAL OUTLAY 600
13139994 000 000
103569 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 9291687
22535250
OTHER700
15067570 000 000 000
13773927 000 000
62553007 000 000 000 000
508268 396494
000 000 000
75494444
000 000
167793710
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 11 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000 Transfers Out (Function 9700)
To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000 ADJUSTMENTS TO FUND BALANCE 2891 000 ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 12 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 13 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 14 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 15 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 16 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 17 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 18 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EMPLOYEE PURCHASED EXPENDITURES NUMBER TOTAL SALARIES BENEFITS SERVICES
100 200 300
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 56424 000 000 56424 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 4136 000 000 000 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 60560 000 000 56424
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 19 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp CAPITAL EXPENDITURES NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 000 000 000 000 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 000 000 000 4136 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 000 000 000 4136
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 20 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 7 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
FEDERAL DIRECT TOTAL FEDERAL DIRECT
FEDERAL THROUGH STATE AND LOCAL Race to the Top
TOTAL FEDERAL THROUGH STATE AND LOCAL
STATE TOTAL STATE
LOCAL TOTAL LOCAL
TOTAL REVENUES
SPECIAL REVENUE FUNDS
ACCOUNT 432 433 434 NUMBER TARGETED ARRA OTHER ARRA ARRA
STIMULUS FUNDS STIMULUS GRANTS RACE TO THE TOP
3100 000 000 000
3214 000 000 60560
3200 000 000 60560
3300 000 000 000
3400 000 000 000
3000 000 000 60560
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 8 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - FOOD SERVICES 410
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
FOOD SERVICE (FUNCTION 76009300) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other OTHER CAPITAL OUTLAY (FUNCTION 9300)
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Transfers In
From General Fund TOTAL TRANSFERS IN
Transfers Out (Function 9700) To General Fund To Debt Service Funds To Capital Projects Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCE
FUND BALANCE JULY 1 2015 ADJUSTMENTS TO FUND BALANCE ENDING FUND BALANCE
Nonspendable Fund Balance Restricted Fund Balance
TOTAL FUND BALANCE JUNE 30 2016
100 200 300 400 500 600 700 600
0000
01
3610 3600
910 920 930 950 960 970 990 9700
02
03
2800 2891
2710 2720 2700
2259803617457754577338169536257
2910775184899117
2885704011043836
653705490
47298051
532649532649
000000000000000000000000
532649
47830700
272937133000
26410949294356884320767833
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 9 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
EMPLOYEE PURCHASED TOTAL SALARIES BENEFITS SERVICES
100 200 300
483431537 320929886 86627591 28602383 71156217 49449817 11946023 5582695
7191 000 000 000 243013482 186230182 43027041 13216407 79101381 47591703 8277525 7372916 2972798 2551473 421325 000
000 000 000 000 62553007 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
3078770 000 000 2570502 722370 19808 15456 20000
000 000 000 000 000 000 000 000 000 000 000 000
81441636 4299326 1647866 000
000 000 000 000 9291687 000 000 000
1036770076 611072195 151962827 57364903
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 10 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp EXPENDITURES NUMBER SERVICES SUPPLIES
400 500
CURRENT Instruction 5000 337719 18726394 Student Support Services 6100 000 4177682 Instructional Media Services 6200 000 7191 Instruction amp Curriculum Dev Services 6300 000 436283 Instructional Staff Training Services 6400 000 2085310 Instruction-Related Technology 6500 000 000 Board 7100 000 000 General Administration 7200 000 000 School Administration 7300 000 000 Facilities Acquisition and Construction 7410 000 000 Fiscal Services 7500 000 000 Food Services 7600 000 000 Central Services 7700 000 000 Student Transportation Services 7800 270612 000 Operation of Plant 7900 000 000 Maintenance of Plant 8100 000 000 Administrative Technology Services 8200 000 000 Community Services 9100 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 Other Capital Outlay 9300 000 000
TOTAL EXPENDITURES 0000 608331 25432860
CAPITAL OUTLAY 600
13139994 000 000
103569 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 9291687
22535250
OTHER700
15067570 000 000 000
13773927 000 000
62553007 000 000 000 000
508268 396494
000 000 000
75494444
000 000
167793710
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 11 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000 Transfers Out (Function 9700)
To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000 ADJUSTMENTS TO FUND BALANCE 2891 000 ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 12 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 13 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 14 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 15 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 16 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 17 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 18 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EMPLOYEE PURCHASED EXPENDITURES NUMBER TOTAL SALARIES BENEFITS SERVICES
100 200 300
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 56424 000 000 56424 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 4136 000 000 000 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 60560 000 000 56424
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 19 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp CAPITAL EXPENDITURES NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 000 000 000 000 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 000 000 000 4136 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 000 000 000 4136
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 20 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 8 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - FOOD SERVICES 410
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
FOOD SERVICE (FUNCTION 76009300) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other OTHER CAPITAL OUTLAY (FUNCTION 9300)
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Transfers In
From General Fund TOTAL TRANSFERS IN
Transfers Out (Function 9700) To General Fund To Debt Service Funds To Capital Projects Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCE
FUND BALANCE JULY 1 2015 ADJUSTMENTS TO FUND BALANCE ENDING FUND BALANCE
Nonspendable Fund Balance Restricted Fund Balance
TOTAL FUND BALANCE JUNE 30 2016
100 200 300 400 500 600 700 600
0000
01
3610 3600
910 920 930 950 960 970 990 9700
02
03
2800 2891
2710 2720 2700
2259803617457754577338169536257
2910775184899117
2885704011043836
653705490
47298051
532649532649
000000000000000000000000
532649
47830700
272937133000
26410949294356884320767833
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 9 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
EMPLOYEE PURCHASED TOTAL SALARIES BENEFITS SERVICES
100 200 300
483431537 320929886 86627591 28602383 71156217 49449817 11946023 5582695
7191 000 000 000 243013482 186230182 43027041 13216407 79101381 47591703 8277525 7372916 2972798 2551473 421325 000
000 000 000 000 62553007 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
3078770 000 000 2570502 722370 19808 15456 20000
000 000 000 000 000 000 000 000 000 000 000 000
81441636 4299326 1647866 000
000 000 000 000 9291687 000 000 000
1036770076 611072195 151962827 57364903
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 10 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp EXPENDITURES NUMBER SERVICES SUPPLIES
400 500
CURRENT Instruction 5000 337719 18726394 Student Support Services 6100 000 4177682 Instructional Media Services 6200 000 7191 Instruction amp Curriculum Dev Services 6300 000 436283 Instructional Staff Training Services 6400 000 2085310 Instruction-Related Technology 6500 000 000 Board 7100 000 000 General Administration 7200 000 000 School Administration 7300 000 000 Facilities Acquisition and Construction 7410 000 000 Fiscal Services 7500 000 000 Food Services 7600 000 000 Central Services 7700 000 000 Student Transportation Services 7800 270612 000 Operation of Plant 7900 000 000 Maintenance of Plant 8100 000 000 Administrative Technology Services 8200 000 000 Community Services 9100 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 Other Capital Outlay 9300 000 000
TOTAL EXPENDITURES 0000 608331 25432860
CAPITAL OUTLAY 600
13139994 000 000
103569 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 9291687
22535250
OTHER700
15067570 000 000 000
13773927 000 000
62553007 000 000 000 000
508268 396494
000 000 000
75494444
000 000
167793710
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 11 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000 Transfers Out (Function 9700)
To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000 ADJUSTMENTS TO FUND BALANCE 2891 000 ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 12 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 13 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 14 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 15 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 16 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 17 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 18 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EMPLOYEE PURCHASED EXPENDITURES NUMBER TOTAL SALARIES BENEFITS SERVICES
100 200 300
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 56424 000 000 56424 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 4136 000 000 000 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 60560 000 000 56424
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 19 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp CAPITAL EXPENDITURES NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 000 000 000 000 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 000 000 000 4136 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 000 000 000 4136
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 20 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 9 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
EMPLOYEE PURCHASED TOTAL SALARIES BENEFITS SERVICES
100 200 300
483431537 320929886 86627591 28602383 71156217 49449817 11946023 5582695
7191 000 000 000 243013482 186230182 43027041 13216407 79101381 47591703 8277525 7372916 2972798 2551473 421325 000
000 000 000 000 62553007 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
3078770 000 000 2570502 722370 19808 15456 20000
000 000 000 000 000 000 000 000 000 000 000 000
81441636 4299326 1647866 000
000 000 000 000 9291687 000 000 000
1036770076 611072195 151962827 57364903
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 10 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp EXPENDITURES NUMBER SERVICES SUPPLIES
400 500
CURRENT Instruction 5000 337719 18726394 Student Support Services 6100 000 4177682 Instructional Media Services 6200 000 7191 Instruction amp Curriculum Dev Services 6300 000 436283 Instructional Staff Training Services 6400 000 2085310 Instruction-Related Technology 6500 000 000 Board 7100 000 000 General Administration 7200 000 000 School Administration 7300 000 000 Facilities Acquisition and Construction 7410 000 000 Fiscal Services 7500 000 000 Food Services 7600 000 000 Central Services 7700 000 000 Student Transportation Services 7800 270612 000 Operation of Plant 7900 000 000 Maintenance of Plant 8100 000 000 Administrative Technology Services 8200 000 000 Community Services 9100 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 Other Capital Outlay 9300 000 000
TOTAL EXPENDITURES 0000 608331 25432860
CAPITAL OUTLAY 600
13139994 000 000
103569 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 9291687
22535250
OTHER700
15067570 000 000 000
13773927 000 000
62553007 000 000 000 000
508268 396494
000 000 000
75494444
000 000
167793710
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 11 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000 Transfers Out (Function 9700)
To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000 ADJUSTMENTS TO FUND BALANCE 2891 000 ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 12 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 13 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 14 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 15 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 16 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 17 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 18 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EMPLOYEE PURCHASED EXPENDITURES NUMBER TOTAL SALARIES BENEFITS SERVICES
100 200 300
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 56424 000 000 56424 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 4136 000 000 000 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 60560 000 000 56424
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 19 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp CAPITAL EXPENDITURES NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 000 000 000 000 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 000 000 000 4136 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 000 000 000 4136
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 20 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 10 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp EXPENDITURES NUMBER SERVICES SUPPLIES
400 500
CURRENT Instruction 5000 337719 18726394 Student Support Services 6100 000 4177682 Instructional Media Services 6200 000 7191 Instruction amp Curriculum Dev Services 6300 000 436283 Instructional Staff Training Services 6400 000 2085310 Instruction-Related Technology 6500 000 000 Board 7100 000 000 General Administration 7200 000 000 School Administration 7300 000 000 Facilities Acquisition and Construction 7410 000 000 Fiscal Services 7500 000 000 Food Services 7600 000 000 Central Services 7700 000 000 Student Transportation Services 7800 270612 000 Operation of Plant 7900 000 000 Maintenance of Plant 8100 000 000 Administrative Technology Services 8200 000 000 Community Services 9100 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 Other Capital Outlay 9300 000 000
TOTAL EXPENDITURES 0000 608331 25432860
CAPITAL OUTLAY 600
13139994 000 000
103569 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 9291687
22535250
OTHER700
15067570 000 000 000
13773927 000 000
62553007 000 000 000 000
508268 396494
000 000 000
75494444
000 000
167793710
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 11 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000 Transfers Out (Function 9700)
To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000 ADJUSTMENTS TO FUND BALANCE 2891 000 ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 12 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 13 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 14 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 15 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 16 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 17 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 18 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EMPLOYEE PURCHASED EXPENDITURES NUMBER TOTAL SALARIES BENEFITS SERVICES
100 200 300
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 56424 000 000 56424 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 4136 000 000 000 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 60560 000 000 56424
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 19 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp CAPITAL EXPENDITURES NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 000 000 000 000 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 000 000 000 4136 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 000 000 000 4136
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 20 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 11 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS 420
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000 Transfers Out (Function 9700)
To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000 ADJUSTMENTS TO FUND BALANCE 2891 000 ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 12 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 13 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 14 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 15 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 16 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 17 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 18 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EMPLOYEE PURCHASED EXPENDITURES NUMBER TOTAL SALARIES BENEFITS SERVICES
100 200 300
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 56424 000 000 56424 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 4136 000 000 000 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 60560 000 000 56424
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 19 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp CAPITAL EXPENDITURES NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 000 000 000 000 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 000 000 000 4136 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 000 000 000 4136
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 20 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 12 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 13 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 14 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 15 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 16 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 17 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 18 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EMPLOYEE PURCHASED EXPENDITURES NUMBER TOTAL SALARIES BENEFITS SERVICES
100 200 300
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 56424 000 000 56424 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 4136 000 000 000 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 60560 000 000 56424
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 19 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp CAPITAL EXPENDITURES NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 000 000 000 000 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 000 000 000 4136 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 000 000 000 4136
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 20 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 13 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 14 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 15 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 16 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 17 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 18 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EMPLOYEE PURCHASED EXPENDITURES NUMBER TOTAL SALARIES BENEFITS SERVICES
100 200 300
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 56424 000 000 56424 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 4136 000 000 000 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 60560 000 000 56424
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 19 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp CAPITAL EXPENDITURES NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 000 000 000 000 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 000 000 000 4136 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 000 000 000 4136
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 20 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 14 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS 432
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 15 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 16 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 17 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 18 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EMPLOYEE PURCHASED EXPENDITURES NUMBER TOTAL SALARIES BENEFITS SERVICES
100 200 300
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 56424 000 000 56424 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 4136 000 000 000 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 60560 000 000 56424
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 19 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp CAPITAL EXPENDITURES NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 000 000 000 000 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 000 000 000 4136 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 000 000 000 4136
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 20 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 15 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 16 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 17 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 18 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EMPLOYEE PURCHASED EXPENDITURES NUMBER TOTAL SALARIES BENEFITS SERVICES
100 200 300
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 56424 000 000 56424 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 4136 000 000 000 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 60560 000 000 56424
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 19 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp CAPITAL EXPENDITURES NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 000 000 000 000 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 000 000 000 4136 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 000 000 000 4136
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 20 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 16 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 17 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 18 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EMPLOYEE PURCHASED EXPENDITURES NUMBER TOTAL SALARIES BENEFITS SERVICES
100 200 300
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 56424 000 000 56424 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 4136 000 000 000 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 60560 000 000 56424
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 19 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp CAPITAL EXPENDITURES NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 000 000 000 000 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 000 000 000 4136 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 000 000 000 4136
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 20 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 17 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS 433
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 18 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EMPLOYEE PURCHASED EXPENDITURES NUMBER TOTAL SALARIES BENEFITS SERVICES
100 200 300
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 56424 000 000 56424 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 4136 000 000 000 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 60560 000 000 56424
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 19 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp CAPITAL EXPENDITURES NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 000 000 000 000 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 000 000 000 4136 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 000 000 000 4136
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 20 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 18 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EMPLOYEE PURCHASED EXPENDITURES NUMBER TOTAL SALARIES BENEFITS SERVICES
100 200 300
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 56424 000 000 56424 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 4136 000 000 000 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 60560 000 000 56424
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 19 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp CAPITAL EXPENDITURES NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 000 000 000 000 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 000 000 000 4136 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 000 000 000 4136
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 20 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 19 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ENERGY MATERIALS amp CAPITAL EXPENDITURES NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
CURRENT Instruction 5000 000 000 000 000 Student Support Services 6100 000 000 000 000 Instructional Media Services 6200 000 000 000 000 Instruction amp Curriculum Dev Services 6300 000 000 000 000 Instructional Staff Training Services 6400 000 000 000 000 Instruction-Related Technology 6500 000 000 000 000 Board 7100 000 000 000 000 General Administration 7200 000 000 000 4136 School Administration 7300 000 000 000 000 Facilities Acquisition and Construction 7410 000 000 000 000 Fiscal Services 7500 000 000 000 000 Food Services 7600 000 000 000 000 Central Services 7700 000 000 000 000 Student Transportation Services 7800 000 000 000 000 Operation of Plant 7900 000 000 000 000 Maintenance of Plant 8100 000 000 000 000 Administrative Technology Services 8200 000 000 000 000 Community Services 9100 000 000 000 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 000 000 000 Other Capital Outlay 9300 000 000 000 000
TOTAL EXPENDITURES 0000 000 000 000 4136
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 20 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 20 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - RACE TO THE TOP 434
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 21 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT NUMBER
5000 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7700 7800 7900 8100 8200 9100
7420 9300
0000
01
TOTAL
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
000
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
EMPLOYEE BENEFITS
200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 22 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
0000 000 000 000 000
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62650 FLORIDA DEPARTMENT OF EDUCATION PAGE 23 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092551 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112810
SPECIAL REVENUE FUNDS - MISCELLANEOUS 490
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Transfers In
TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 Interfund 950 000 To Permanent Funds 960 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 24 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
FUND 210 220 230 Sections 101114amp 101115 FS
TOTAL SBECOBI Bonds Special Act Bonds Loans
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
44852162 44852162 000 000 8532 8532 000 000 000 000 000 000 000 000 000 000
44860694 44860694 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
44860694 44860694 000 000
39100000 39100000 000 000 55043233 7251083 000 000
13923 13923 000 000 000 000 000 000
94157156 46365006 000 000
-49296462 -1504312 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 25 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 210 220 230 Sections 101114
ACCOUNT amp 101115 FS ACCOUNT TITLE NUMBER TOTAL SBECOBI Bonds Special Act Bonds Loans
OTHER FINANCING SOURCES (USES) Issuance of Bonds 3710 000 000 000 000 Face Value of Refunding Bonds 3715 000 000 000 000 Loans 3720 000 000 000 000 Proceeds of Lease-Purchase Agreements 3750 000 000 000 000 Refunding Lease-Purchase Agreements 3755 000 000 000 000 Proceeds of Forward Supply Contract 3760 000 000 000 000 Premium on Sale of Bonds 3791 000 000 000 000 Premium on Refunding Bonds 3792 000 000 000 000 Premium on Lease-Purchase Agreements 3793 000 000 000 000 Premium on Refund Lease-Purchase 3794 000 000 000 000 Payments to Refunded Bonds Escrow (9299) 761 000 000 000 000 Pmnt to Refund Lse-Purch Escr (9299) 762 000 000 000 000 Discount on Sale of Bonds (9299) 891 000 000 000 000 Discount on Refunding Bonds (9299) 892 000 000 000 000 Discount on Lease-Purchase Agr (9299) 893 000 000 000 000 Disc on Refund Lse-Purch Agr (9299) 894 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 26 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 210
ACCOUNT NUMBER TOTAL SBECOBI Bonds
3610 000 000 3630 276745050 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 276745050 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 276745050 000
05 227448588 -1504312
2800 3923304 3923304
2891 000 000
2710 000 000 2720 231371892 2418992 2730 000 000 2740 000 000 2750 000 000 2700 231371892 2418992
220
Special Act Bonds
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
230 Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 27 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
IN FUND BALANCES - DEBT SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES Miscellaneous Federal Direct
TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Withheld for SBECOBI Bonds SBECOBI Bond Interest Sales Tax Distribution s 21220(6) Other Miscellaneous State Revenues
TOTAL STATE
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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures
TOTAL LOCAL
TOTAL REVENUES
EXPENDITURES (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
FUND ACCOUNT NUMBER
3199 3100
3299 3200
3322 3326 3341 3399 3300
3412 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
710 720 730 790 02
03
240 250 290 299Motor Vehicle ARRA EconomicRevenue Bonds District Bonds Other Debt Service Stim Debt Service
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 47792150 000 000 000 000 000 000 000 000000 000 000 47792150
000 000 000 -47792150
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 28 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES) Issuance of Bonds Face Value of Refunding Bonds Loans Proceeds of Lease-Purchase Agreements Refunding Lease-Purchase Agreements Proceeds of Forward Supply Contract Premium on Sale of Bonds Premium on Refunding Bonds Premium on Lease-Purchase Agreements Premium on Refund Lease-Purchase Payments to Refunded Bonds Escrow (9299) Pmnt to Refund Lse-Purch Escr (9299) Discount on Sale of Bonds (9299) Discount on Refunding Bonds (9299) Discount on Lease-Purchase Agr (9299) Disc on Refund Lse-Purch Agr (9299)
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3710 000 000 3715 000 000 3720 000 000 3750 000 000 3755 000 000 3760 000 000 3791 000 000 3792 000 000 3793 000 000 3794 000 000 761 000 000 762 000 000 891 000 000 892 000 000 893 000 000 894 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62652 FLORIDA DEPARTMENT OF EDUCATION PAGE 29 COMPILE DATE 020217 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 091129 COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES RUN TIME 112817
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In From General Fund From Capital Projects 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 To Capital Projects Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
IN FUND BALANCES - DEBT SERVICE FUNDS
FUND 240 250 ACCOUNT Motor Vehicle NUMBER Revenue Bonds District Bonds
3610 000 000 3630 000 000 3640 000 000 3650 000 000 3660 000 000 3670 000 000 3690 000 000 3600 000 000
910 000 000 930 000 000 940 000 000 950 000 000 960 000 000 970 000 000 990 000 000 9700 000 000
04 000 000
05 000 000
2800 000 000
2891 000 000
2710 000 000 2720 000 000 2730 000 000 2740 000 000 2750 000 000 2700 000 000
290
Other Debt Service
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000
000
000
000
000 000 000 000 000 000
299ARRA Economic
Stim Debt Service
000276745050
000000000000000
276745050
000000000000000000000000
276745050
228952900
000
000
000228952900
000000000
228952900
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 30 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000
000 000 000 000 000 000
15974745 000 000 187688 000 000
000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000
3647900 000 000 000 000 000
55391133 000 000
1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
12649487 000 000 000 000 000 000 000 000 000 000 000
1590171 000 000 6263960 000 000
000 000 000 1294653679 000 000
1350044812 000 000
330Sections 101114amp 101115 FS
Loans
000000
000000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000 000 000 000 000 000 000 000 000 000000
000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 31 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000
540982443 000 000 108503600 000 000
000 000 000 238938633 000 000 143076699 000 000
7996100 000 000
000 000 000 000 000 000
45294 000 000 000 000 000
1039542769 000 000
310502043 000 000
000 000 000 000 000 000
18850 000 000 15760800 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
330Sections 101114amp 101115 FS
Loans
000 000 000 000 000 000 000 000 000
000 000 000 000000
000
000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 32 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
FUND 310 320 TOTAL COBI Bonds Special Act Bonds
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-637015854 000 000 -276745050 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
-913760904 000 000
-897981254 000 000
-587479211 000 000
2899635953 000 000
-70312000 000 000
2640000 000 000 2239204742 000 000
000 000 000 000 000 000 000 000 000
2241844742 000 000
330Sections 101114amp 101115 FS
Loans
000000000000000000000000
000000000000000000000000
000
000
000
000
000000000000000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 33 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000
000 000 000 000000 000 000 000
000 000 15974745 000 000 000 187688 000 000 000 000 000 000 000 000 000
35580800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
35580800 000 16162433 000
000 000 000 1274150061 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 2985 12646502 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 2985 1286796563
35580800 000 16165418 1286796563
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 34 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 540982443 000 000 000 108503600 000 000 000 000 000 000 000 231084502 000 000 10159526 129269273 000 000 000 7996100
000 000 000 000 000 000 000 000 000 000 45294 000 000 000 000 000000 000 10204820 1017835918
35580800 000 5960598 268960645
000 000 000 000 000 000 000 000 000 000 000 18850 000 000 000 15760800 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 35 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
340 350 360 370PECO District Bonds COampDS Nonvoted Capital
Improv Section 101171(2) FS
000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -601435054000 000 000 -276745050000 000 000 000000 000 000 000000 000 000 000000 000 000 000000 000 000 000
-35580800 000 000 -878180104
-35580800 000 000 -862400454
000 000 5960598 -593439809
000 000 000 2899635953
000 000 000 -70312000
000 000 000 2640000000 000 5960598 2233244144000 000 000 000000 000 000 000000 000 000 000 000 000 5960598 2235884144
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 36 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
Miscellaneous Federal Direct TOTAL FEDERAL DIRECT
Miscellaneous Federal Through State TOTAL FEDERAL THRU STATE AND LOCAL
COampDS Distributed Interest on Undistributed COampDS Sales Tax Distribution s 21220(6) State Through Local Public Education Capital Outlay (PECO) Classrooms First Program SMART Schools Small County Assistance Class Size Reduction Capital Outlay Charter School Capital Outlay Funding Other Miscellaneous State Revenues TOTAL STATE
District Local Capital Improvement Tax 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 Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Impact Fees Refunds of Prior Years Expenditures TOTAL LOCAL
TOTAL REVENUES
ACCOUNT NUMBER
3199 3100
3299 3200
3321 3325 3341 3380 3391 3392 3395 3396 3397 3399 3300
3413 3418 3419 3421 3422 3423 3431 3432 3433 3440 3495 3496 3497 3400
01
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000
000 000 000000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 3647900 000 000 000 000000 3647900 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 1590171 000 000 6263960 000 000 000 000000 7854131 000
000 11502031 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 37 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES (FUNCTION 7400) Library Books Audiovisual Materials Buildings and Fixed Equipment Furniture Fixtures and Equipment Motor Vehicles (including Buses) Land Improvements Other Than Buildings Remodeling and Renovations Computer Software DEBT SERVICE (FUNCTION 9200) Redemption of Principal Interest Dues and Fees Miscellaneous TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES) Issuance of Bonds Loans Sale of Capital Assets Loss Recoveries Proceeds of Lease-Purchase Agreements Proceeds of Forward Supply Contract Proceeds from Spc Facility Construction Acct Premium on Sale of Bonds Premium on Lease-Purchase Agreements Discount on Sale of Bonds (9299) Discount on Lease-Purchase Agr (9299)
ACCOUNT NUMBER
610 620 630 640 650 660 670 680 690
710 720 730 790 02
03
3710 3720 3730 3740 3750 3760 3770 3791 3793 891 893
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 7854131 000 000 3647900 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000000 11502031 000
000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
FILE 62653 FLORIDA DEPARTMENT OF EDUCATION PAGE 38 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092653 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN BALANCE - CAPITAL PROJECTS RUN TIME 112818
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
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 To Debt Service Funds To Special Revenue Funds Interfund To Permanent Funds To Internal Service Funds To Enterprise Funds
TOTAL TRANSFERS OUT
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES JULY 1 2015
ADJUSTMENTS TO FUND BALANCES
ENDING FUND BALANCES Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance
TOTAL FUND BALANCES JUNE 30 2016
ACCOUNT NUMBER
3610 3620 3640 3650 3660 3670 3690 3600
910 920 940 950 960 970 990 9700
01
02
2800
2891
2710 2720 2730 2740 2750 2700
380 390 399Voted Capital Other Capital ARRA Economic Stim
Improvement Projects Capital Projects
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000000 000 000
000 000 000
000 000 000
000 000 000
000 000 000
000 000 000000 000 000000 000 000000 000 000000 000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 39 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
REVENUES
ACCOUNT NUMBER
Federal Direct 3100 000
Federal Through State and Local 3200 000
State 3300 000
Local 3400 000
TOTAL REVENUES 3000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 40 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT EXPENDITURES NUMBER TOTAL
CURRENT
Instruction 5000 000 Student Support Services 6100 000 Instructional Media Services 6200 000 Instruction amp Curriculum Dev Services 6300 000 Instructional Staff Training Services 6400 000 Instruction-Related Technology 6500 000 Board 7100 000 General Administration 7200 000 School Administration 7300 000 Facilities Acquisition and Construction 7410 000 Fiscal Services 7500 000 Food Services 7600 000 Central Services 7700 000 Student Transportation Services 7800 000 Operation of Plant 7900 000 Maintenance of Plant 8100 000 Administrative Technology Services 8200 000 Community Services 9100 000
CAPITAL OUTLAY Facilities Acquisition and Construction 7420 000 Other Capital Outlay 9300 000
DEBT SERVICE (Function 9200) Redemption of Principal 710 000 Interest 720 000
TOTAL EXPENDITURES 0000 000
EXCESS (DEFICIENCY) OF REVENUES OVER 01 000 EXPENDITURES
SALARIES 100
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
EMPLOYEE BENEFITS 200
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
PURCHASED SERVICES300
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000
000 000
000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 41 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
CURRENT
Instruction Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
PERMANENT FUNDS 000
ACCOUNT ENERGY MATERIALS amp CAPITAL NUMBER SERVICES SUPPLIES OUTLAY OTHER
400 500 600 700
5000 000 000 000 000 6100 000 000 000 000 6200 000 000 000 000 6300 000 000 000 000 6400 000 000 000 000 6500 000 000 000 000 7100 000 000 000 000 7200 000 000 000 000 7300 000 000 000 000 7410 000 000 000 000 7500 000 000 000 000 7600 000 000 000 000 7700 000 000 000 000 7800 000 000 000 000 7900 000 000 000 000 8100 000 000 000 000 8200 000 000 000 000 9100 000 000 000 000
7420 000 000 000 000 9300 000 000 000 000
710 000 000 000 000 720 000 000 000 000
0000 000 000 000 000
FILE 70335 FLORIDA DEPARTMENT OF EDUCATION PAGE 42 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092741 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE RUN TIME 112819
PERMANENT FUNDS 000
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
OTHER FINANCING SOURCES (USES)
Transfers In TOTAL TRANSFERS IN 3600 000
Transfers Out (Function 9700) To General Fund 910 000 To Debt Service Funds 920 000 To Capital Projects Funds 930 000 To Special Revenue Funds 940 000 To Internal Service Funds 970 000 To Enterprise Funds 990 000
TOTAL TRANSFERS OUT 9700 000
TOTAL OTHER FINANCING SOURCES (USES) 02 000
NET CHANGE IN FUND BALANCE 03 000
FUND BALANCE JULY 1 2015 2800 000
ADJUSTMENTS TO FUND BALANCE 2891 000
ENDING FUND BALANCE Nonspendable Fund Balance 2710 000 Restricted Fund Balance 2720 000 Committed Fund Balance 2730 000 Assigned Fund Balance 2740 000 Unassigned Fund Balance 2750 000
TOTAL FUND BALANCE JUNE 30 2016 2700 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 43 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000
000 000 000 000 000
000 000 000 000 000
000 000 000 000000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000 000000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 44 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT ACCOUNT TITLE NUMBER
TRANSFERS IN From General Fund 3610 From Debt Service Funds 3620 From Capital Projects Funds 3630 From Special Revenue Funds 3640 Interfund 3650 From Permanent Funds 3660 From Internal Service Funds 3670
TOTAL TRANSFERS IN 3600
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 To Debt Service Funds 920 To Capital Projects Funds 930 To Special Revenue Funds 940 Interfund 950 To Permanent Funds 960 To Internal Service Funds 970
TOTAL TRANSFERS OUT 9700
CHANGE IN NET POSITION
NET POSITION JULY 1 2015 2880
ADJUSTMENTS TO NET POSITION 2896
NET POSITION JUNE 30 2016 2780
ENTERPRISE FUNDS
TOTAL
911 Self-Insurance -
Consortium
912 Self-Insurance -
Consortium
913Self-Insurance shy
Consortium
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000000000000000000000000
000 000 000 000
000 000 000 000
000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 45 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNT NUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
ENTERPRISE FUNDS
914 915 921 922Self-Insurance - ARRA - Other Enterprise Other Enterprise
Consortium Consortium Programs Programs
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000000 000 000 000
000 000 000 000
FILE 62654 FLORIDA DEPARTMENT OF EDUCATION PAGE 46 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092803 COMBINING STATEMENTS OF REVENUES EXPENSES AND CHANGES IN NET POSITION RUN TIME 112820
ENTERPRISE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
914 915 921 922 ACCOUNT Self-Insurance - ARRA - Other Enterprise Other Enterprise
ACCOUNT TITLE NUMBER Consortium Consortium Programs Programs
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Internal Service Funds 3670 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Internal Service Funds 970 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 47 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT TITLE
OPERATING REVENUES Charges for Services Charges for Sales Premium Revenue Other Operating Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES (FUNCTION 9900) Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Depreciation and Amortization Expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES) Interest on Investments Gain on Sale of Investments Net Inc (Dec) in Fair Value of Invest Gifts Grants and Bequests Other Miscellaneous Local Sources Loss Recoveries Gain on Disposition of Assets Interest (9900) Miscellaneous (9900) Loss on Disposition of Assets (9900)
TOTAL NONOPERATING REVENUES (EXPENSES)
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS
ACCOUNTNUMBER
3481 3482 3484 3489
100 200 300 400 500 600 700 780
3431 3432 3433 3440 3495 3740 3780 720 790 810
FUND 711 712 713
TOTAL Self-Insurance Self-Insurance Self-Insurance
351000 351000 000 000 000 000 000 000
1369248294 1369248294 000 000 51277811 51277811 000 000
1420877105 1420877105 000 000
467004 467004 000 000 73265 73265 000 000
335711257 335711257 000 000 344481 344481 000 000 3467806 3467806 000 000 101515 101515 000 000
1206154353 1206154353 000 000 000 000 000 000
1546319681 1546319681 000 000
-125442576 -125442576 000 000
1573537 1573537 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
1573537 1573537 000 000
-123869039 -123869039 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 48 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
FUND 711 712 713 ACCOUNT
ACCOUNT TITLE NUMBER TOTAL Self-Insurance Self-Insurance Self-Insurance
TRANSFERS IN From General Fund 3610 80000000 80000000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 80000000 80000000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION -43869039 -43869039 000 000
NET POSITION JULY 1 2015 2880 96520076 96520076 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 52651037 52651037 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 49 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
OPERATING REVENUES Charges for Services 3481 000 000 000 000 Charges for Sales 3482 000 000 000 000 Premium Revenue 3484 000 000 000 000 Other Operating Revenues 3489 000 000 000 000
TOTAL OPERATING REVENUES 000 000 000 000
OPERATING EXPENSES (FUNCTION 9900) Salaries 100 000 000 000 000 Employee Benefits 200 000 000 000 000 Purchased Services 300 000 000 000 000 Energy Services 400 000 000 000 000 Materials and Supplies 500 000 000 000 000 Capital Outlay 600 000 000 000 000 Other 700 000 000 000 000 Depreciation and Amortization Expense 780 000 000 000 000
TOTAL OPERATING EXPENSES 000 000 000 000
OPERATING INCOME (LOSS) 000 000 000 000
NONOPERATING REVENUES (EXPENSES) Interest on Investments 3431 000 000 000 000 Gain on Sale of Investments 3432 000 000 000 000 Net Inc (Dec) in Fair Value of Invest 3433 000 000 000 000 Gifts Grants and Bequests 3440 000 000 000 000 Other Miscellaneous Local Sources 3495 000 000 000 000 Loss Recoveries 3740 000 000 000 000 Gain on Disposition of Assets 3780 000 000 000 000 Interest (9900) 720 000 000 000 000 Miscellaneous (9900) 790 000 000 000 000 Loss on Disposition of Assets (9900) 810 000 000 000 000
TOTAL NONOPERATING REVENUES (EXPENSES) 000 000 000 000
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 000 000 000 000
FILE 62655 FLORIDA DEPARTMENT OF EDUCATION PAGE 50 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092820 COMBINING STATEMENTS OF REVENUES EXPENDITURES AND CHANGES IN NET POSITION RUN TIME 112821
INTERNAL SERVICE FUNDS
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
714 715 731 791 ACCOUNT Consortium Other Internal
ACCOUNT TITLE NUMBER Self-Insurance Self-Insurance Programs Service
TRANSFERS IN From General Fund 3610 000 000 000 000 From Debt Service Funds 3620 000 000 000 000 From Capital Projects Funds 3630 000 000 000 000 From Special Revenue Funds 3640 000 000 000 000 Interfund 3650 000 000 000 000 From Permanent Funds 3660 000 000 000 000 From Enterprise Funds 3690 000 000 000 000
TOTAL TRANSFERS IN 3600 000 000 000 000
TRANSFERS OUT (FUNCTION 9700) To General Fund 910 000 000 000 000 To Debt Service Funds 920 000 000 000 000 To Capital Projects Funds 930 000 000 000 000 To Special Revenue Funds 940 000 000 000 000 Interfund 950 000 000 000 000 To Permanent Funds 960 000 000 000 000 To Enterprise Funds 990 000 000 000 000
TOTAL TRANSFERS OUT 9700 000 000 000 000
CHANGE IN NET POSITION 000 000 000 000
NET POSITION JULY 1 2015 2880 000 000 000 000
ADJUSTMENTS TO NET POSITION 2896 000 000 000 000
NET POSITION JUNE 30 2016 2780 000 000 000 000
FILE 70336 FLORIDA DEPARTMENT OF EDUCATION PAGE 51 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092843 SCHOOL INTERNAL FUNDS - FUND 891 RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
ACCOUNT BALANCE ADDITIONS DEDUCTIONS BALANCE NUMBER JULY 1 2015 JUNE 30 2016
ASSETS Cash 1110 218076906 379940074 364206359 233810621 Accounts Receivable Net 1131 5536324 13358863 5536324 13358863 Due from Budgetary Funds 1141 000 000 000 000 Inventory 1150 666729 112874 666729 112874 Investments 1160 000 000 000 000 Interest Receivable on Investments 1170 000 000 000 000 Due From Other Agencies 1220 000 000 000 000
TOTAL ASSETS 224279959 393411811 370409412 247282358
LIABILITIES Accrued Salaries and Benefits 2110 000 000 000 000 Accounts Payable 2120 648400 8115258 648400 8115258 Cash Overdraft 2125 000 000 000 000 Due to Budgetary Funds 2161 000 000 000 000 Payroll Deductions and Withholdings 2170 000 000 000 000 Internal Accounts Payable 2290 223631559 239167100 223631559 239167100
TOTAL LIABILITIES 224279959 247282358 224279959 247282358
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 52 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES
ACCOUNT TOTAL BALANCE TOTAL BALANCE NUMBER JUNE 30 2016 (1) JUNE 30 2016 (1) TOTAL
Notes Payable 2310 000 000 000 Obligations Under Capital Leases 2315 000 000 000
Bonds Payable SBECOBI Bonds Payable 2321 99000000 000 99000000 District Bonds Payable 2322 000 000 000 Special Act Bonds Payable 2323 000 000 000 Motor Vehicle License Revenue Bonds Payable 2324 000 000 000 Sales Surtax Bonds Payable 2326 000 000 000 Total Bonds Payable 2320 99000000 000 99000000
Liability for Compensated Absences 2330 578813812 000 578813812
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable 2341 000 000 000 Qualified Zone Academy Bonds (QZAB) Payable 2342 000 000 000 Qualified Sch Construction Bonds (QSCB) 2343 3500000000 000 3500000000 Build America Bonds (BAB) Payable 2344 000 000 000 Other Lease-Purchase Agreements Payable 2349 000 000 000 Total Lease-Purchase Agreements Pay 2340 3500000000 000 3500000000
Estimated Liability for Long-Term Claims 2350 177783714 000 177783714 Other Postemployment Benefits Obligation 2360 2248980000 000 2248980000 Net Pension Liability 2365 5522098900 000 5522098900 Estimated PECO Advance Payable 2370 000 000 000 Other Long-Term Liabilities 2380 000 000 000 Derivative Instrument 2390 000 000 000
TOTAL LONG-TERM LIABILITIES 12126676426 000 12126676426
(1) Report carrying amount of total liability due within one year and due after one year on June 30 2016 including discounts and premiums
FILE 62659 FLORIDA DEPARTMENT OF EDUCATION PAGE 53 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092906 SCHEDULE OF LONG-TERM LIABILITIES RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
Notes Payable Obligations Under Capital Leases
Bonds Payable SBECOBI Bonds Payable District Bonds Payable Special Act Bonds Payable Motor Vehicle License Revenue Bonds Payable Sales Surtax Bonds Payable Total Bonds Payable
Lease-Purchase Agreements Payable Certs of Participation (COPS) Payable Qualified Zone Academy Bonds (QZAB) Payable Qualified Sch Construction Bonds (QSCB) Build America Bonds (BAB) Payable Other Lease-Purchase Agreements Payable Total Lease-Purchase Agreements Pay
TOTAL
ACCOUNT NUMBER
2310 2315
2321 2322 2323 2324 2326 2320
2341 2342 2343 2344 2349 2340
GOVERNMENTAL ACTIVITIES
DEBT PRINCIPAL PAYMENTS 2015-16
000 000
39100000 000 000 000 000
39100000
000 000 000 000 000 000
39100000
GOVERNMENTAL ACTIVITIES PRINCIPAL DUE WITHIN ONE YEAR
2016-17
000 000
42000000 000 000 000 000
42000000
000 000 000 000 000 000
42000000
GOVERNMENTAL ACTIVITIES
DEBT INTEREST PAYMENTS 2015-16
000 000
000 000 000 000 000 000
000 000 000 000 000 000
000
GOVERNMENTALACTIVITIES
INTEREST DUEWITHIN ONE YEAR
2016-17
000 000
000000000000000000
000000000000000000
000
FILE 62730 FLORIDA DEPARTMENT OF EDUCATION PAGE 54 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092929 CATEGORICAL PROGRAMS RUN TIME 112823
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
PROGRAM UNEXPENDED RETURNED REVENUES EXPENDITURES FLEXIBILITY UNEXPENDED NUMBER JUNE 30 2015 TO FDOE 2015-16 2015-16 2015-16 JUNE 30 2016
Public School Technology 90320 000 000 000 000 000 000
Excellent Teaching Program 90570 000 000 000 000 000 000
Research-Based Reading Instruction (FEFP Earmark) 90800 1821103 000 72523500 69938365 000 4406238
Safe Schools (FEFP Earmark) 90803 000 000 34068400 34068400 000 000
Student Transportation (FEFP Earmark) 90830 000 000 367239100 367239100 000 000
Instructional Materials (FEFP Earmark) 90880 6874407 000 113659000 81472149 000 39061258
Library Media (FEFP Earmark) 90881 1295228 000 6418200 5411449 000 2301979
Supplemental Academic Instruction (FEFP Earmark) 91280 233914 000 327253200 325875003 000 1612111
Teacher Training 91290 000 000 000 000 000 000
Florida School Recognition Funds 92040 10255586 000 88957000 92241059 000 6971527
Salary Bonus Outstanding Teachers in D and F Schls 94030 000 000 000 000 000 000
Class Size Reduction Operating Funds 94740 1032 000 1535660300 1535661325 000 007
Voluntary Pre-K - School Year Program 96440 000 000 57272030 57272030 000 000
Voluntary Pre-K - Summer Program 96441 000 000 1760190 1760190 000 000
Teachers Classroom Supply Assist (FEFP Earmark) 97580 353565 000 24311600 24090072 000 575093
Preschool Projects 97950 000 000 000 000 000 000
Florida Digital Classrooms (FEFP Earmark) 98250 25183976 000 47624200 40519050 000 32289126
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 55 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
1 ENERGY EXPENDITURES
Natural Gas 411 3428830 2571979 000 000 6000809
Bottled Gas 421 403291 923533 000 000 1326824
Electricity 430 321307287 5748659 000 000 327055946
Heating Oil 440 000 000 000 000 000
TOTAL 000 325139408 9244171 000 000 334383579
2 ENERGY EXPENDITURES FOR STUDENT TRANSPORTATION
Compressed Natural Gas 412 000 000 000 000
Liquefied Petroleum Gas 422 000 000 000 000
Gasoline 450 7978179 000 000 7978179
Diesel Fuel 460 69584518 270612 000 69855130
Oil and Grease 540 2077374 000 000 2077374
TOTAL 000 79640071 270612 000 79910683
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE CAPITAL PROJECTS OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC FUNDS TOTAL
STIMULUS
3 EXPENDITURES FOR SCHOOL BUSES AND SCHOOL BUS REPLACEMENTS
Buses 651 000 000 000 108503600 108503600
FILE 62731 FLORIDA DEPARTMENT OF EDUCATION PAGE 56 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 092958 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND FOOD SERVICES OTHER FEDERAL FEDERAL ECONOMIC TOTAL
STIMULUS
4 SUBAWARDS FOR INDIRECT COST RATE
Professional and Technical Services
Subawards Under Subagreements - First $25000 311 9225900 000 000 000 9225900
Subawards Under Subagreements - In Excess of $25000 312 28240000 000 000 000 28240000
Other Purchased Services
Subawards Under Subagreements - First $25000 391 59140 000 000 000 59140
Subawards Under Subagreements - In Excess of $25000 392 000 000 000 000 000
SUB- SPECIAL REVENUE OBJECT FOOD SERVICES
5 FOOD SERVICE-SUPPLIES SUBOBJECT
Supplies 510 24138676
Food 570 225947496
Donated Foods 580 36348313
FILE 70753 FLORIDA DEPARTMENT OF EDUCATION PAGE 57 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093019 ANALYSIS OF SPECIFIC SUBOBJECT EXPENDITURES RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
1 TEACHER SALARIES
FUNCTION 5100 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103 Basic Programs 101 102 and 103
TOTAL BASIC PROGRAM SALARIES
FUNCTION 5100 Other Programs 130 (ESOL) Other Programs 130 (ESOL) Other Programs 130 (ESOL)
TOTAL OTHER PROGRAM SALARIES
FUNCTION 5200 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255 ESE Programs 111 112 113 254 and 255
TOTAL ESE PROGRAM SALARIES
FUNCTION 5300 Career Program 300 Career Program 300 Career Program 300
TOTAL CAREER PROGRAM SALARIES
SUBTOTALS
TOTAL ALL PROGRAMS
2 TEXTBOOKS USED FOR CLASSROOM INSTRUCTION
Textbooks (Function 5000)
SUB- GENERAL SPECIAL REVENUE SPECIAL REVENUE OBJECT FUND OTHER FEDERAL FEDERAL ECONOMIC
STIMULUS
120 3440065300 160055500 000140 000 000 000750 108764745 8330425 000
3548830045 168385925 000
120 20032400 717100 000140 000 000 000750 634516 42156 000
20666916 759256 000
120 1216028800 119416800 000140 000 000 000750 25352017 5067014 000
1241380817 124483814 000
120 145889900 7890600 000140 000 000 000750 14441648 000 000
160331548 7890600 000
100 4822016400 288080000 000 750 149192926 13439595 000
4971209326 301519595 000
520 83285648 18726394 000
TOTAL
3717215970
21426172
1365864631
168222148
5110096400162632521
5272728921
102012042
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 58 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
SUPPLEMENTAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT STUDENT ACADEMIC GENERAL FUND EXPENDITURES NUMBER SAFE SCHOOLS TRANSPORTATION INSTRUCTION
INSTRUCTION BASIC 5100 000 000 000 EXCEPTIONAL 5200 000 000 000 CAREER EDUCATION 5300 000 000 000 ADULT GENERAL 5400 000 000 000 PREKINDERGARTEN 5500 000 000 000 OTHER INSTRUCTION 5900 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 59 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
CATEGORICAL FLEXIBLE SPENDING - GENERAL FUND
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
RESEARCH-BASED INSTRUCTIONAL CATEGORICAL FLEXIBLE SPENDING - ACCOUNT READING INSTRUCTIONAL MATERIALS GENERAL FUND EXPENDITURES NUMBER INSTRUCTION MATERIALS LIBRARY MEDIA TOTAL
INSTRUCTION BASIC 5100 000 000 000 000 EXCEPTIONAL 5200 000 000 000 000 CAREER EDUCATION 5300 000 000 000 000 ADULT GENERAL 5400 000 000 000 000 PREKINDERGARTEN 5500 000 000 000 000 OTHER INSTRUCTION 5900 000 000 000 000 TOTAL FLEXIBLE SPENDING INSTRUCTIONAL EXPENDITURES 5000 000 000 000 000
FILE 71224 FLORIDA DEPARTMENT OF EDUCATION PAGE 60 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093043 SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
AMOUNT PAYMENTS AND FUND DIRECT PAYMENT WITHHELD FOR SERVICES ON
DISTRIBUTIONS TO CHARTER SCHOOLS NUMBER (SUBOBJECT 393) ADMINISTRATION BEHALF OF TOTAL AMOUNT (INFORMATION USED IN FEDERAL REPORTING) CHARTER SCHOOLS EXPENDITURES General Fund 100 118439107 6343197 000 124782304 Special Rev Funds - Food Services 410 000 000 000 000 Special Rev Funds - Other Federal 420 7486480 000 000 7486480 Special Rev Funds - Federal Economic Stimulus 430 000 000 000 000 Capital Projects Funds 3XX 3647900 000 000 3647900 TOTAL 129573487 6343197 000 135916684
LIFELONG LEARNING EXPENDITURES ACCOUNT (INFORMATION USED IN FEDERAL REPORTING) NUMBER AMOUNT General Fund 5900 4020203 Special Rev Funds - Other Federal 5900 000 Special Rev Funds - Federal Economic Stimulus 5900 000 TOTAL 5900 4020203
MEDICAID EXPENDITURE REPORT UNEXPENDED EARNINGS EXPENDITURES UNEXPENDED (INFORMATION USED IN FEDERAL REPORTING) JULY 1 2015 2015-16 2015-16 JUNE 30 2016
EARNINGS EXPENDITURES AND CARRYFORWARD AMOUNTS 55840498 107980155 46804188 117016465
EXPENDITURE PROGRAM OR ACTIVITY AMOUNT Exceptional Student Education 15875088 School Nurses and Health Care Services 21080883 Staff Training and Curriculum Development 2164437 Student Services 4582912 Consultants 3100868 TOTAL EXPENDITURES 46804188
GENERAL FUND BALANCE SHEET INFORMATION FUND AMOUNT (INFORMATION USED IN STATE REPORTING) NUMBER
BALANCE SHEET AMOUNT JUNE 30 2016 Total Assets and Deferred Outflows of Resources 100 1045303716 Total Liabilities and Deferred Inflows of Resources 100 147594125
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 61 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
EMPLOYEE PURCHASEDTOTAL SALARIES BENEFITS SERVICES
100 200 300
149660477 115705434 29682498 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000
149660477 115705434 29682498 000
FILE 71334 FLORIDA DEPARTMENT OF EDUCATION PAGE 62 COMPILE DATE 090116 FINANCE DATA BASE RUN DATE 030717 COMPILE TIME 093102 VOLUNTARY PREKINDERGARTEN (VPK) PROGRAM EXPENDITURES - GENERAL FUND 100 RUN TIME 112824
FISCAL YEAR 2015-16 DISTRICT 09 CITRUS
EXPENDITURES
CURRENT
PreKindergarten Student Support Services Instructional Media Services Instruction amp Curriculum Dev 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
DEBT SERVICE (Function 9200) Redemption of Principal Interest
TOTAL EXPENDITURES
ACCOUNT NUMBER
5500 6100 6200 6300 6400 6500 7100 7200 7300 7410 7500 7600 7700 7800 7900 8100 8200 9100
7420 9300
710 720
0000
ENERGY SERVICES 400
MATERIALS amp SUPPLIES
500
000 27741 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 27741
CAPITALOUTLAY 600
OTHER 700
000 4244804 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000 000
000 000 000 000
000 000 000 000
000 4244804
