Distrito Escolar del - Osceola County School District

THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLORIDA 

MELBA LUCIANO, SUPERINTENDENT 

817 Bill Beck Boulevard • Kissimmee• Florida 34744-4492 

PHONE: (407) 870-4600 FAX: (407) 870-4010 www.osceola.k12.fl.us 

SCHOOL BOARD MEMBERS 

Jay Wheeler 

District 1 – Kissimmee 

407-462-6598 

Julius Melendez 

Vice Chair 


407-922-5113 

Cindy Hartig 


407-462-5781 

Meeting Time: 5:30 P.M. 

CALL TO ORDER 

Invocation 

Pledge of Allegiance 

Mission Statement 

Translation Services 

SCHOOL BOARD AGENDA 

Board Meeting 

Tuesday, September 4, 2012 

Barbara Horn 

Chair 


407-462-5642 

I. PRESENTATIONS 

a. Recognition of the students that achieved perfect scores in both Reading and 

Mathematics for the 2012 2,0 Florida Comprehensive Assessment Test 

b. Florida Action for Healthy Kids Presentation 

Tom Long 

District 5 – St. Cloud 

407-462-5782 

II. 

III. 

IV. 

OPEN FOR PUBLIC COMMENT 

APPOINTMENTS/TRANSFERS 

AGENDA MODIFICATIONS 

ADMINISTRATIVE 

COMPLEX OFFICES: 

Alternative Programs 

1200 Vermont Avenue 

St. Cloud, FL 34769 

PHONE: 407-343-8713 

FAX: 407-343-8776 

Exceptional Student Education 

805 Bill Beck Boulevard 

Kissimmee, FL 34744-4495 

PHONE: 407-343-8700 

FAX: 407-343-8775 

Facilities 



PHONE: 407-518-2964 

FAX: 407-518-2985 

Professional Development 



PHONE: 407-518-2940 

FAX: 407-518-2988 

Student Services 



PHONE: 407-870-4897 

FAX: 407-870-4629 

CONSENT AGENDA ITEMS 

V. ACTION ITEMS – ADOPTION OF CONSENT AGENDA 

Approval of Minutes as submitted for the following: 

Board Meeting – 8/21/12 

HUMAN RESOURCES – Tammy L. Cope-Otterson 

1. Approval of Personnel Agenda 

CURRICULUM AND INSTRUCTION – Lissette Brizendine & Pamela A. Tapley 

2. Consideration and approval of the Local Plan for Education of Adults with 

Disabilities 

3. Approve the Supplemental Education Services Agreement Template, 2012- 

2013 

ADMINISTRATION AND STUDENT SERVICES – Thomas A. Phelps 

4. Approve renewal Cooperative Agreement with Health Care Center for the 

Homeless, Inc. 

5. Approve the Recommendations for Expulsion 

6. Approve Renewal of the Cooperative Agreement for Early Truancy 

Intervention for the term of July 1, 2012 until June 30, 2014 

BUSINESS AND FINANCE - William C. Collins 

7. Approve the Various Donations to the School District of Osceola County. 

Florida in the amount of $22,317.82 

1

School Board Agenda 

September 4, 2012 

Page 2 of 3 

8. Approve the Monthly Report for May 2012 

9. Approve the Disposal and/or Sale of Non-Technology Surplus Property and Equipment for 

September 2012 

10. Approve the Disposal and/or Sale of Technology Surplus and Equipment for September 2012 

11. Approve Donation of Surplus Computers to the Kiwanis Club 

12. Approve Resolution No. 13-016 Authorizing Employees to Sign Checks and Other Withdrawals 

from the Internal Funds of Ventura Elementary School 

13. Approve Resolution No. 13-019 Authorizing Employees to Sign Checks and Other Withdrawals 

from the Internal Funds of Reedy Creek Elementary School 

SPECIAL PROGRAMS, INFORMATION AND TECHNOLOGY SERVICES – Stuart L. Singer 

FACILITIES – Clyde A. Wells 

SCHOOL SUPPORT SERVICES – Mark A. Munas 

14. Approve the 2012-2013 Master Inservice Plan 

VI. 

VII. 

VIII. 

IX. 

ITEMS REMOVED FROM CONSENT AGENDA FOR SPECIAL CONSIDERATION 

INFORMATION AGENDA ITEMS (NO BOARD ACTION REQUIRED) 

15. 2012-2013 AdvancED District Accreditation External Review Team Visit – October 7, 2012- 

October 10, 2012 

16. Curriculum and Instruction Update – STEM 

17. Information on the Monthly Business Advisory Board Meeting for August 22, 2012 

OLD BUSINESS 

NEW BUSINESS 

X. BOARD MEMBER COMMENTS AND COMMITTEE REPORT 

REGULAR AGENDA ITEMS 

XI. 

XII. 

CURRICULUM AND INSTRUCTION – Lissette Brizendine & Pamela A. Tapley 

A. Approval of Out-of-State Travel Requests 

B. Approval of Out-of-State Field Trip Requests 

C. Approve the contract between PLATO, Inc. and The School District of Osceola County, FL in the 

amount of $567,250.00 

ADMINISTRATION AND STUDENT SERVICES – Thomas A. Phelps 

D. Approval of contract between The School District of Osceola County, Florida and Community 

Based Care of Central Florida 

HUMAN RESOURCES – Tammy L. Cope-Otterson 

E. Approval of Job Description – Network Specialist – District Level 

XIII. 

BUSINESS AND FINANCE – William C. Collins 

F. Approval of Annual Financial Report for the Year Ended June 2012 

G. Approve the Budget Amendments for June 1 through June 30, 2012 

H. Approve Bid Renewal #SDOC-09-B-110-CJ, Lawn Care Services for Westside K-8 School 

I. Approve Bid Renewal #SDOC-09-B-120-CJ, Lawn Care Services for Narcoossee Elementary 

Student Achievement – Our Number One Priority 

Districtwide Accreditation by the Southern Association of Colleges and Schools 

An Equal Opportunity Agency 

2

School Board Agenda 


Page 3 of 3 

and Middle Schools 

J. Approve Bid Renewal #SDOC-10-B-006-CJ, Lawn Care Services for New Beginnings 

Educational Complex School 

K. Approve Bid Renewal #SDOC-10-B-007-CJ, Lawn Care Services for St. Cloud Administrative 

Annex 

L. Approve Bid Renewal #SDOC-10-B-034-KR, Intra & Inter State Field Trips – Additional 

Providers 

M. Approve the Request to Negotiate with the Three Top-Ranked Firms for Request for 

Qualifications (RFQ#SDOC-12-Q-096-CJ-FPC) for Continuing Services Contract for Surveying 

and Mapping Services 

N. Approve the Request to Negotiate With the Top-Ranked Firm for the Local Instructional 

Improvement System (LIIS) and Student Information System (SIS), RFP#SDOC-12-P-089-LK 

XIV. 

SPECIAL PROGRAMS, INFORMATION AND TECHNOLOGY SERVICES – Stuart L. Singer 

XV. 

FACILITIES – Clyde A. Wells 

XVI. 

SCHOOL SUPPORT SERVICES – Mark A. Munas 

XVII. 

XVIII. 

XIX. 

XX. 

SUPERINTENDENT’S RECOMMENDATION – Melba Luciano 

ATTORNEY’S REPORT/LEGAL ISSUES 

SUPERINTENDENT’S UPDATE – Melba Luciano 

ADJOURN 

MISSION STATEMENT 

The mission of the School District of Osceola County, Florida is education which inspires all to their highest potential. 

NOTICES 

In accordance with Florida Statute 286.0105: Any person wishing to appeal any decision made by the School Board with respect to any matter considered at such 

meeting or hearing will need a record of the proceedings, and that, for such purpose, may need to ensure that a verbatim record of the proceeding is made, which 

record includes the testimony and evidence upon which the appeal is made. 

In accordance with Americans with Disabilities Act (Florida Statute 286.26), persons needing assistance to participate in any of these proceedings should contact 

the Office of the Superintendent, 817 Bill Beck Boulevard, Kissimmee, FL 34744, (407)870-4008, prior to the meeting. 

If you wish to address the School Board, please complete one of the request forms in the front of the room and give it to one of the Assistant Superintendents 

located at the front of the room, prior to the meeting. 



An Equal Opportunity Agency 

3

Presentations 

4

Action Items – Adoption 

of Consent Agenda 

Consent AGENDA 

7

CONSENT AGENDA 

8


SCHOOL BOARD AGENDA ITEM 

DATE: 

Í»°¬»³¾»® ìô îðïî 

Presentation 

Consent 

TO: 

FROM: 



Information 

Regular 

SUBJECT/ 

RECOMMENDATION: 

Approval of Personnel Agenda 

FINANCIAL SOURCE: 

EXECUTIVE SUMMARY: 

Instructional: Appointments, Leave of Absence, Return from Leave of Absence, Resignations, Transfers 

Professional Support: Retirements, Appointments, End Probation, Leave of Absence, Leave of Absence 

Extended, Return from Leave of Absence, Resignations, Transfers, Probationary Terminations, Upgrades 

Substitutes: Employee Resignations 

DISTRICT FOCUS AREA(S): 

STUDENT ACHIEVEMENT: Grow and strengthen instructional 

practices to increase the academic achievement of all students 

DISTRICT GOAL(S): 

CLIMATE: Cultivate and sustain a safe and positive environment 

where students are engaged in their learning and the rights of all 

individuals are protected and respected. 

FINANCE/EFFICIENT OPERATIONS: Closely monitor and 

manage District finances and operations in order to sustain 

educational program priorities over the long term and provide 

transparency to the public. 

Establish a culture of continuous improvement. 

Ensure the education system is differentiated for each learner with the 

goal to reduce the achievement gap for each student. 

Instructional decisions will be based upon the analysis of student data. 

The District will reduce the number of students scoring at level 1 or 2 on 

the State Assessments in Reading and Writing. 

Increase the graduation rate at all high schools. 

Submitted by: 

Staff Recommended by: 

Restructure the organization & leadership at the District Office to reduce 

administrative costs & provide direct supervision of schools by superintendent. 

Establish system of accountability to ensure appropriate management of 

resources at all levels to provide efficient & fiscally responsible practice. 

Build capacity in leadership for the future of the District. 

Implement a HR & professional development system that places an emphasis on 

high levels of performance & a system which supports employee improvement. 

Establish practice which is firm, fair and consistent in all dealings both internally 

and externally. 

Tammy L. Cope-Otterson, Chief Human Resources Officer 


Improve the quality, integrity and consistency of our communications with 

all stakeholders. 

Establish a climate of individual trustworthiness and trust among all 

stakeholders in the educational community. 

Enhance relationships with students, parents, employees, Board and 

community for the mutual benefit of the District. 

Ensure students and staff have a safe learning environment. 

Student Achievement - Our #1 Priority 

An Equal Opportunity Agency FC-100-1009 (Rev. 07.09.12) 

9


817 Bill Beck Boulevard • Kissimmee• Florida 34744-4492 

Phone: 407-870-4600 • Fax: 407-870-4010 • www.osceola.k12.fl.us 


District 1 – Jay Wheeler 

407-462-6598 

District 2 – Julius Melendez - Vice Chair 

407-922-5113 

District 3 – Cindy Lou Hartig 

407-462-5781 

District 4 – Barbara Horn - Chair 

407-462-5642 

District 5 – Tom Long 

407-462-5782 

Superintendent of Schools 

Melba Luciano 

TO: 

FROM: 

Melba Luciano, Superintendent 

Tammy Cope-Otterson, Chief Human Resources Officer 

RE: Personnel Agenda for September 4, 2012 

DATE: August 24, 2012 

Please accept the following personnel actions as our recommendations. 

INSTRUCTIONAL APPOINTMENTS 

Lamalik Sherman 08/13/12 Teacher - Reading Poinciana High School 

Renee Cody 08/13/12 Teacher - Fifth Grade Chestnut Elem School for Science & Engineering 

Diana Lovett 08/13/12 Teacher - First Grade Poinciana Academy of Fine Arts 

Susan McKnabb 08/13/12 Teacher - Fifth Grade Flora Ridge Elementary School 

Marian Richart 08/13/12 Teacher - Kindergarten Thacker Ave Elem School for Intl. Studies 

Jessica Reilly 08/13/12 Teacher - Fifth Grade Lakeview Elementary School 

Jennifer Wallace 08/13/12 Teacher - Fifth Grade Cypress Elementary School 

Kasey Wells 08/13/12 Teacher - Third Grade Celebration K-8 

Dalia Vazquez 08/13/12 Teacher - Foreign Language Liberty High School 

Richard Troche 08/13/12 Teacher - Other - JROTC Horizon Middle School 

Amanda Timmons 08/13/12 Teacher - Science Osceola High School 

Elizabeth Schaick 08/13/12 Teacher - Language Arts Celebration High School 

Jayne Sam 08/13/12 Teacher - Music Parkway Middle School 

Jessica Burgner 08/13/12 Teacher - Fifth Grade Pleasant Hill Elementary School 

Lana Bates 08/13/12 Speech/Language Pathologist Harmony Community School 

Tommy Alden 08/13/12 Teacher - Social Studies Gateway High School 

Kristine Oversmith 08/13/12 Teacher - Fourth Grade Flora Ridge Elementary School 

Deborah Eckert 08/13/12 Teacher - Emotional/Behavioral Disabilities Discovery Intermediate 

Loren Oversmith 08/13/12 Teacher - Third Grade Flora Ridge Elementary School 

Kourtney Beall 08/13/12 Teacher - Reading New Beginnings 

Erica Balado 08/13/12 Teacher - Math Gateway High School 

Kara Newgent 08/13/12 Teacher - PE Neptune Middle School 

Lisa Wilson 08/13/12 Teacher - Math Neptune Middle School 

Daniel Fleeman 08/13/12 Teacher - Social Studies Westside K-8 

Kristin Madewell 08/13/12 Teacher - First Grade Sunrise Elementary School 



An Equal Opportunity Agency 10

Instructional Appointments…continued 

Heather Lucas 08/13/12 Teacher - Autism Spectrum Disorder St. Cloud Elementary School 

Artonya McNeally 08/13/12 Teacher - Autism Spectrum Disorder Horizon Middle School 

Alexandria Lovegrove 08/13/12 Teacher - Language Arts Horizon Middle School 

Nicholas Ahlers 08/13/12 Teacher - Social Studies Horizon Middle School 

Colette Langston 08/13/12 Teacher - Second Grade Deerwood Elementary 

Lena Warner 08/13/12 Teacher - Art Deerwood Elementary 

Paul Wallace 08/13/12 Teacher - Fifth Grade Deerwood Elementary 

Jane Howe 08/13/12 Guidance Counselor - 10 Month Chestnut Elem School for Science & Engineering 

Jennifer King 08/13/12 Teacher - Fourth Grade Chestnut Elem School for Science & Engineering 

Yudith Estevez Watson 08/13/12 Speech/Language Pathologist Chestnut Elem School for Science & Engineering 

Maria Bundoc 08/13/12 Teacher - Other - AVID Celebration High School 

Sandra Ahlers 08/13/12 Teacher - Language Arts Celebration High School 

Jay Vedder 08/13/12 Teacher - Science Celebration High School 

Vanessa Bell 08/13/12 Teacher - Third Grade Central Avenue Elementary 

Ariana Morales 08/13/12 Teacher - Third Grade Central Avenue Elementary 

Megan Thomas 08/13/12 Teacher - Second Grade Celebration K-8 

Katie Clark Harlow 08/13/12 Teacher - Third Grade Poinciana Academy of Fine Arts 

Brittany Couture 08/13/12 Teacher - Third Grade Bellalago Academy 

Damian Concepcion-Perez 08/13/12 Teacher - Science Kissimmee Middle School 

Daniel Wiles 08/13/12 Teacher - Social Studies Harmony High School 

Edward Wells 08/13/12 Teacher - Science Liberty High School 

Jeanette Rios 08/13/12 Teacher - Reading Horizon Middle School 

Sarah Mayrose 08/13/12 Teacher - Drop Prevention Commitment Facility 

Kimberly Burger 08/13/12 Teacher - Autism Spectrum Disorder Neptune Middle School 

Derek Neveu 08/13/12 Teacher - Language Arts Celebration High School 

Sloane Davis 08/13/12 Teacher - Language Arts Narcoossee Middle School 

Crystal Nori-Gross 08/13/12 Teacher - Autism Spectrum Disorder Narcoossee Middle School 

Amanda Burke 08/13/12 Teacher - Autism Spectrum Disorder Liberty High School 

Alyssa Foor 08/13/12 Teacher - Reading Liberty High School 

Mayleene Flores 08/13/12 Media Specialist Liberty High School 

Hannah Casamento 08/13/12 Teacher - Language Arts Liberty High School 

Shannon Donahue 08/13/12 Teacher - Math Celebration High School 

Amanda Seabolt 08/13/12 Teacher - Fifth Grade Central Avenue Elementary 

Veronica Sykes 08/13/12 Speech/Language Pathologist Cypress Elementary School 

Brittany Atwell 08/13/12 Teacher - Reading St. Cloud Middle School 

Bonnie Ambrose 08/13/12 Teacher - Language Arts/Reading Discovery Intermediate 

Brandon Higdon 08/13/12 Teacher - Emotional/Behavioral Disabilities Denn John Middle School 

Devin Vides 08/13/12 Teacher - Science Poinciana High School 

INSTRUCTIONAL LEAVE OF ABSENCE 

Christine Diaz 08/20/12 Teacher - Kindergarten Sunrise Elementary School 

Carolina Banks 08/13/12 Teacher - Intellectual Disabilities Discovery Intermediate 

Lisa Shattuck 08/15/12 Teacher - Kindergarten Ventura Elementary 

Christine Mercado 08/23/12 Teacher - Intellectual Disabilities Discovery Intermediate 

Holly Robertson 08/13/12 Teacher - Kindergarten Poinciana Academy of Fine Arts 

11

Instructional Leave of Absence…continued 

Tiffany Chappell 08/13/12 Teacher - Varying Exceptionalities New Beginnings 

Joanna Lee 08/24/12 Teacher - Fourth Grade Central Avenue Elementary School 

Jennifer DeRight 08/14/12 Teacher - Kindergarten Poinciana Academy of Fine Arts 

Yelitza Ruiz 08/13/12 Speech/Language Pathologist East Lake Elementary School 

Sarah Miller 08/20/12 Teacher - Second Grade Ventura Elementary 

INSTRUCTIONAL RETURN FROM LEAVE OF ABSENCE 

Nathalie Roeck 08/13/12 LOA/Teacher - Varying Exceptionalities Harmony High School 

Teacher - Emotional/Behavioral Disabilities Central Avenue Elementary 

Maria Rowe 08/13/12 LOA/Teacher - Fourth Grade East Lake Elementary 

Teacher - Fourth Grade 

East Lake Elementary 

Heidi Lizardi 08/13/12 LOA/PE/Dance New Beginnings 

Teacher - PE/Dance 

New Beginnings 

Andrea Horst 08/13/12 LOA/Teacher - Varying Exceptionalities Denn John Middle School 

Teacher - Varying Exceptionalities Denn John Middle School 

Jennifer Rojas 08/13/12 LOA/Teacher - Fourth Grade Central Avenue Elementary School 


Central Avenue Elementary School 

INSTRUCTIONAL RESIGNATIONS 

Krystina Race 06/11/12 Teacher - Kindergarten Bellalago Academy 

Elizabeth Hernandez 06/11/12 Speech/Language Pathologist - PT Boggy Creek Elementary 

Heather Townsend 06/11/12 Teacher - Kindergarten Celebration K-8 

Shanel Davidson 06/11/12 Teacher - Health Celebration K-8 

Natalie Vanderella 06/11/12 Teacher - First Grade Chestnut Elem School for Science & Engineering 

Nafeeza Bacchus 08/17/12 Reading Coach Cypress Elementary School 

Sarah Henderson 06/11/12 Teacher - Drama Denn John Middle School 

Liz Matos 06/11/12 Teacher - Varying Exceptionalities Kissimmee Middle School 

Tessa Whitford 06/11/12 Teacher - Language Arts Liberty High School 

Megan Benner 08/06/12 LOA/Teacher - Social Studies Liberty High School 

Cathleen McCormick-Frank 08/14/12 Reading Coach Michigan Avenue Elementary 

Wayne Fallis 06/11/12 Teacher - Fifth Grade Narcoossee Elementary School 

Jose Orsini 06/11/12 Teacher - Science Osceola County School for the Arts 

Alina Rodriguez 06/11/12 LOA/Teacher - Varying Exceptionalities Osceola High School 

Fernando Rivera 06/11/12 Teacher - Social Studies Parkway Middle School 

Matthew Pfaff 06/11/12 Teacher - Math St. Cloud High School 

Chad Stumhofer 06/11/12 Teacher - Fifth Grade Ventura Elementary 

Jennifer Scraper 06/11/12 Teacher - Third Grade Ventura Elementary 

Leslie Howe 06/11/12 Teacher - Social Studies Westside K-8 

Sandra Campanella 06/11/12 Teacher - Third Grade Westside K-8 

Jessica Maddox 06/11/12 Teacher - Social Studies Westside K-8 

Mollie Chang 06/11/12 Teacher - Second Grade Westside K-8 

Erika Brown 06/11/12 Teacher - Other Westside K-8 

Adriana Bentum-Tilus 06/11/12 Teacher - Other Zenith School 

INSTRUCTIONAL TRANSFERS 

Janice Dean 08/13/12 Teacher - Art Deerwood/KOA Elementary Schools 

Teacher - Art 

KOA Elementary School 

12

Instructional Transfers…continued 

Farah Nada 08/13/12 Teacher - Fourth Grade Reedy Creek Elementary School 

Teacher - Third Grade Celebration K-8 

Janine Koch 08/13/12 Teacher - Kindergarten KOA Elementary School 

Teacher - Varying Exceptionalities Osceola High School 

Christopher Kocher 08/13/12 Technology Specialist KOA Elementary School 

Teacher - Language Arts 

Osceola High School 

Connie Kocher 08/13/12 Teacher - Third Grade KOA Elementary School 

Teacher - Reading 


Kyle Clark 08/13/12 Teacher - Science Kissimmee Middle School 

Teacher - Math 

Neptune Middle School 

Darrius Taylor 08/13/12 Teacher - Social Studies Parkway Middle School 

Teacher - Social Studies 

Liberty High School 

Sabine Laser 08/13/12 Teacher - Science St. Cloud Middle School 

Teacher - Science 

Gateway High School 

Scott Engle 08/13/12 Teacher - Math Liberty High School 

Teacher - Science 


Tangela Moore 08/13/12 Teacher - Language Arts Discovery Intermediate 



Jesus Merced 08/13/12 Teacher - PE Discovery Intermediate 

Teacher - PE 


Yolanda Marti 08/13/12 Guidance Counselor - 10 Month Adolescent Retention Center 

Guidance Counselor - 10 Month 

Commitment Facility 

Cheri Ann Wright 08/13/12 Teacher - Math Westside K-8 

Teacher - Drop Prevention 

Adolescent Retention Center 

Sandra Beatty 08/13/12 Teacher - Drop Prevention Commitment Facility 

Teacher - Varying Exceptionalities Adolescent Retention Center 

Jose Luciano 08/13/12 Teacher - Other - Vocational Westside K-8 

Teacher - Other 

Zenith School 

Cassandra Barnhill 08/13/12 Teacher - First Grade Boggy Creek Elementary School 



Karen Edge 08/13/12 Teacher - Fourth Grade KOA Elementary School 



Melissa Cooper 08/13/12 Guidance Counselor - 10 Month Parkway Middle School 

Guidance Counselor - 10 Month 


Mary Tumbleson 08/13/12 Reading Coach Thacker Ave Elem School for Intl. Studies 

Teacher - Third Grade 

Michigan Avenue Elementary 

Paula Yulis 08/13/12 Teacher - Autism Spectrum Disorder Discovery Intermediate 

Teacher - Autism Spectrum Disorder Michigan Avenue Elementary 

Ida Thompson 08/13/12 Teacher - Music Deerwood/KOA Elementary Schools 

Teacher - Music 


Jeanette Johnson 08/13/12 Teacher - Autism Spectrum Disorder Neptune Elementary School 

Teacher - Autism Spectrum Disorder Michigan Avenue Elementary 

Elizabeth Bullock 08/13/12 Teacher - Fourth Grade Central Avenue Elementary School 


Flora Ridge Elementary School 

Lindsey Maldonado 08/13/12 Teacher - Third Grade Ventura Elementary 



Cassandra Acree 08/13/12 Teacher - Third Grade Central Avenue Elementary School 

Teacher - Kindergarten 

Partin Settlement Elementary 

13


Gloria Lineburgh 08/13/12 Media Specialist Liberty High School 



Daniel Grell 08/13/12 Teacher - Other - Vocational Technical Education Center Osceola 

Teacher - First Grade 

East Lake Elementary School 

Dwayne Webb 08/13/12 Teacher - PE New Beginnings 

Teacher - PE 

Discovery Intermediate 

Beth Telemko 08/13/12 Teacher - Third Grade Hickory Tree Elementary School 

Reading Coach 

St. Cloud Elementary School 

Miguel Jimenez 08/13/12 Teacher - Vocational Technical Education Center Osceola 


Professional and Technical High School 

Erin Cummings 08/13/12 Teacher - Third Grade KOA Elementary School 

Learning Resource Specialist 

Sunrise Elementary School 

Diane King 08/13/12 Teacher - Other KOA Elementary School 

Math/Science Coach 


Kinisha Nixon-Rice 08/13/12 Teacher - Reading Liberty High School 

Dean of Students 


Justin Bruscato-Douglas 08/13/12 Teacher - Varying Exceptionalities/LRS Westside K-8 

Teacher – VE/Staffing Specialist 

Poinciana High School 

Skye Rickard 08/13/12 Teacher - Fourth Grade Central Avenue Elementary 


Deerwood Elementary 

Adam Ulenski 08/13/12 Teacher - Third Grade Partin Settlement Elementary 

Reading Coach 


Glorimel Pinero-Nieves 08/13/12 Teacher - Third Grade Chestnut Elem School for Science & Engineering 


Boggy Creek Elementary 

Joanne Horn 08/13/12 Teacher - Reading/Language Arts Westside K-8 

Teacher - Reading/Language Arts 


Betty Rios-Rodriguez 08/13/12 Teacher - Third Grade Bellalago Academy 



Christine Carter 08/13/12 Teacher - Third Grade Chestnut Elem School for Science & Engineering 



Lynn Sukalo 08/13/12 Teacher - Language Arts Celebration High School 

Teacher - Language Arts Celebration K-8 

Karen Gorthey 08/13/12 Teacher - Fourth Grade Highlands Elementary 

Teacher - Second Grade Westside K-8 

Kenneth Gibbs 08/13/12 Teacher - Social Studies Gateway High School 



Ann Weeks 08/13/12 Teacher - Language Arts/Reading Neptune Middle School 

Teacher - Fifth Grade 

Narcoossee Elementary School 

Bianca Vacek 08/13/12 Teacher - Reading New Beginnings 

Teacher - Varying Exceptionalities Poinciana High School 

Janel Cabrera 08/13/12 Teacher - Third Grade Flora Ridge Elementary School 


Cypress Elementary School 

Ramona Ramsamooj 08/13/12 Teacher - Fourth Grade KOA Elementary School 


Central Avenue Elementary 

Virginia Harris 08/13/12 Teacher - First Grade Westside K-8 


Neptune Elementary School 

Jami Hercamp 08/13/12 Teacher - Third Grade Deerwood Elementary 


Highlands Elementary 

14


Jaime Hopkins 08/13/12 Teacher - Third Grade Highlands Elementary 

Teacher - Second Grade 

East Lake Elementary School 

Allison Fatkin 08/13/12 Teacher - First Grade Cypress Elementary School 


Kissimmee Elementary School 

Elena Jimenez-Beatriz 08/13/12 Teacher - Second Grade Sunrise Elementary School 



Jennifer Sanchez 08/13/12 Teacher - Second Grade Westside K-8 

Teacher - Second Grade 


Kimra Stout 08/13/12 Teacher - Reading Poinciana High School 

Teacher - Language Arts 

Celebration High School 

Tracy Nedd 08/13/12 Teacher - Language Arts Narcoossee Middle School 

Learning Resource Specialist 


David Hall 08/13/12 Teacher - Fourth Grade KOA Elementary School 



Juliana Coimbra 08/13/12 Teacher - Math Gateway High School 



Jennifer Thompson 08/13/12 Teacher - Social Studies Kissimmee Middle School 


Harmony High School 

Jamila Taylor 08/13/12 Teacher - Fifth Grade Chestnut Elem School for Science & Engineering 

Teacher - Fifth Grade 

Central Avenue Elementary School 

Erica Martinez 08/13/12 Teacher - Second Grade Deerwood Elementary 


Highlands Elementary 

Roger Brown 08/13/12 Teacher - Other Central Avenue Elementary School 


Ventura Elementary 

Ismail Hosein 08/13/12 Teacher - Science Discovery Intermediate 



PROFESSIONAL SUPPORT STAFF RETIREMENTS 

Aida Luz Cruz 06/11/12 Parent Support Liaison Westside K-8 

Jose Torres 08/14/12 Bus Driver Transportation Department 

PROFESSIONAL SUPPORT STAFF APPOINTMENTS 

Kathleen Sipio 08/20/12 Office Assistant - 9 Month Celebration K-8 

Lu Ann Rivera 08/16/12 Paraprofessional - ESOL Zenith School 

Frances Matos-Agostini 08/06/12 Parent Support Liaison Multicultural Department 

Joanne Emery 08/17/12 Food Service Assistant - NBN Campus Grille 

Kelly Santa Cruz 08/20/12 VPK Extended Day Assistant - PT/NBN Pleasant Hill/Sunrise Elementary 

James Kober 08/16/12 Paraprofessional Horizon Middle School 

Glenni Perez 08/16/12 Office Assistant - 9 Month Neptune Middle School 

Yaimi Perez 08/14/12 Custodian - PT/NBN Boggy Creek Elementary 

Edwin Delgado Agrinsoni 08/10/12 Custodian - FT/BEN Kissimmee Elementary School 

Michael Villar 08/16/12 Interpreter Ventura Elementary 

Abigail Suarez 08/16/12 Paraprofessional - ESOL Ventura Elementary 

Kathy Lopez Reiss 08/13/12 Custodian - FT/BEN Narcoossee Middle School 

Sonja Carder 08/17/12 Food Service Assistant - NBN Campus Grille 

Connie Key 08/17/12 Food Service Assistant - NBN Campus Grille 

Cynthia Davis 08/17/12 Food Service Assistant - NBN Campus Grille 

15

Professional Support Staff Appointments…continued 

Ishael Merced Cruz 08/16/12 Paraprofessional Discovery Intermediate 

Yazmina Blas 08/16/12 Paraprofessional - ESE Mill Creek Elementary 

Lyn Clair 08/16/12 Paraprofessional Hickory Tree Elementary School 

Stella Pollard 08/17/12 Cafeteria Monitor - PT/NBN Neptune Elementary School 

Mfon Akpaete 08/16/12 Paraprofessional - ESE Hickory Tree Elementary School 

Tamaia McDuffie 08/16/12 Campus Monitor New Beginnings 

Erica Rosado 08/17/12 Paraprofessional - ESOL New Beginnings 

Anthony Jones 08/13/12 JROTC Instructor - 11 Month Poinciana High School 

Nervys Gori 08/15/12 Custodian - FT/BEN Narcoossee Middle School 

PROFESSIONAL SUPPORT STAFF END PROBATION 

Emigdio Cantillo 06/25/12 Custodian - FT/BEN Neptune Middle School 

Betty Peterson 08/16/12 Paraprofessional Horizon Middle School 

Tracy Diaz 08/16/12 Paraprofessional - ESE Discovery Intermediate 

Richard Echevarria 08/16/12 Paraprofessional Discovery Intermediate 

Mona Sager 08/16/12 Paraprofessional - ESE Discovery Intermediate 

LaToya Wright Foster 08/16/12 Paraprofessional - ESE Discovery Intermediate 

Kimberly Randall 08/16/12 Healthcare Assistant/LPN St. Cloud Elementary School 

Diane Williams 08/13/12 Paraprofessional - ESE St. Cloud Elementary School 

Diane Lackner 08/16/12 Paraprofessional - ESE Flora Ridge Elementary School 

Fairy Ramassar 08/13/12 Extended Day Assistant - NBN Extended Day 

Luz Rivera 08/13/12 Extended Day Assistant - NBN Extended Day 

Sandra Marin 08/13/12 Extended Day Assistant - NBN Extended Day 

Flor Toribio 08/13/12 Extended Day Assistant - NBN Extended Day 

Rodney Weiamore 08/16/12 Paraprofessional - ESE Osceola High School 

Tracey Bartholic 08/16/12 Paraprofessional - ESE Hickory Tree Elementary School 

Edwin Rios 08/16/12 Paraprofessional - ESE New Beginnings 

Brent Combs 08/09/12 Computer Tech I - 12 Month St. Cloud Middle School 

Andrea Rose 08/16/12 Bookkeeper - 12 Month Central Avenue Elementary 

PROFESSIONAL SUPPORT STAFF LEAVE OF ABSENCE 

Marilyn Faust 08/13/12 VPK Paraprofessional Pleasant Hill Elementary School 

Manuel Espinosa 08/16/12 Campus Monitor Gateway High School 

Hector Diaz 08/13/12 Custodian - FT/BEN Celebration K-8 

Ria Spencer 08/20/12 Paraprofessional - ESE Osceola High School 

Lori Goin 08/13/12 School Psychologist Student Services 

Lydia Roman 08/16/12 Paraprofessional - ESOL Osceola High School 

Evelisa Rufino 08/16/12 Paraprofessional - ESOL Osceola High School 

Carmen Alicea 08/07/12 Student Records Clerk - 12 Month Poinciana High School 

Nathaniel Navarro 08/13/12 Bus Driver Transportation Department 

Sammy Pomales 08/13/12 Bus Driver Transportation Department 

PROFESSIONAL SUPPORT STAFF LEAVE OF ABSENCE - EXTENDED 

Mindry Torres 08/13/12 Bus Driver Transportation Department 

PROFESSIONAL SUPPORT STAFF RETURN FROM LEAVE OF ABSENCE 

Jaime Pla-Martinez 08/17/12 LOA/Food Service Assistant - NBN Campus Grille 

Food Service Assistant - NBN 

Campus Grille 

16

Professional Support Staff Return from Leave of Absence…continued 

Areli Perez Benitez 08/16/12 LOA/Cafeteria Monitor - PT/NBN Kissimmee Elementary School 

Cafeteria Monitor - PT/NBN 


Maria Marrero 08/16/12 LOA/Paraprofessional Neptune Middle School 

Paraprofessional 


Virginia England 08/16/12 LOA/Healthcare Assistant/LPN Partin Settlement Elementary 

Healthcare Assistant/LPN 


Nilza Dorta 08/13/12 LOA/Bus Attendant Transportation Department 

Bus Attendant 

Transportation Department 

Joselyn Trejo-Herrera 08/13/12 LOA/Bus Driver Transportation Department 

Bus Driver 


Carmen Cruz-Venie 08/16/12 LOA/Office Assistant - 9 Month Reedy Creek Elementary School 

Office Assistant - 9 Month 

Reedy Creek Elementary School 

PROFESSIONAL SUPPORT STAFF RESIGNATIONS 

Claudia Mejia 06/08/12 Food Service Assistant - NBN Campus Grille 

Lisa Burchett 06/08/12 Food Service Lead Assistant Campus Grille 

Marta Santos 06/08/12 Food Service Assistant - NBN Campus Grille 

Nakisha Barboza 06/08/12 Paraprofessional - ESE Celebration K-8 

Carolina Gutierrez 06/08/12 PRK Paraprofessional Cypress Elementary School 

Ryan Wilson 08/15/12 Computer Tech I - 12 Month Cypress Elementary School 

Roberta Monsanto 06/08/12 Extended Day Assistant - NBN Extended Day 

Margaret Birdsall 06/08/12 Paraprofessional - ESE Harmony High School 

Rafaelina Mercado 06/08/12 Paraprofessional - ESOL Highlands Elementary School 

Nancy Orta 08/10/12 Clerk Typist - 12 Month Professional Development 

Arlene Edmond 06/08/12 Bus Driver Transportation Department 

Collie Hall 08/24/12 Bus Driver Transportation Department 

George Jackson 06/08/12 Bus Driver Transportation Department 

Jose Cordero Mateo 06/08/12 Bus Driver Transportation Department 

Kenneth Baker 08/13/12 Bus Driver Transportation Department 

Michael Barber 06/08/12 Bus Driver Transportation Department 

Salma Sahil 06/08/12 Bus Driver Transportation Department 

Shavona Allen 08/16/12 LOA/Bus Driver Transportation Department 

PROFESSIONAL SUPPORT STAFF TRANSFERS 

Angela Correal 08/13/12 Paraprofessional - VPK Highlands Elementary School 

Paraprofessional - VPK 


Diana Ruiz 08/16/12 Paraprofessional - ESE St. Cloud High School 

Paraprofessional - ESE 


Martha Prophete 08/13/12 Paraprofessional - VPK - Lead Central Avenue Elementary School 

Paraprofessional - VPK - Lead 

Osceola Center for Early Learning 

Karen Alvarado 08/13/12 Office Assistant - PT/NBN Pre-K Department 

Clerk Typist - PT/NBN 

Pre-K Department 

Alan McKoskey 08/16/12 Security Technician Student Services 

Paraprofessional - PE 


Karen Vancour 08/16/12 Food Service Assistant - BEN Campus Grille 

Clinic Aide 


17

Professional Support Staff Transfers…continued 

Cassandra Paul 08/16/12 Paraprofessional Kissimmee Elementary School 

Paraprofessional 


Teri Campbell 08/16/12 Paraprofessional - ESE St. Cloud High School 



Patricia Smith-Burrows 08/16/12 Paraprofessional - ESE Neptune Elementary School 



Siobhan McKaharay 08/16/12 Paraprofessional - ESE Flora Ridge Elementary School 



Darleen Candelaria 08/17/12 Food Service Assistant – Non-Ben Campus Grille 

Food Service Assistant - Benefitted Campus Grille 

Melissa Moore 08/17/12 Food Service Assistant – Non-Ben Campus Grille 


Glorymar Delgado 08/17/12 Food Service Assistant – Non-Ben Campus Grille 


Natalie Gileno 08/17/12 Food Service Assistant – Non-Ben Campus Grille 


Grisel Ortiz 08/17/12 Food Service Assistant – Non-Ben Campus Grille 


Mariela Camacho 08/17/12 Food Service Assistant – Non-Ben Campus Grille 


Paula Robinson-Beckles 08/17/12 Food Service Assistant – Non-Ben Campus Grille 


Tania Herion 08/17/12 Food Service Assistant – Non-Ben Campus Grille 


Pascaline Vergin 08/17/12 Food Service Assistant – Non-Ben Campus Grille 


Magali Santos 08/17/12 Food Service Assistant – Non-Ben Campus Grille 


Jaime Martin 08/17/12 Food Service Assistant – Non-Ben Campus Grille 


Mary Martin 08/17/12 Food Service Assistant – Non-Ben Campus Grille 


Annette Wallach 08/17/12 Food Service Assistant – Non-Ben Campus Grille 


Carlos Rodriguez Cruz 08/17/12 Food Service Assistant – Non-Ben Campus Grille 


France Velez Velez 08/17/12 Food Service Assistant – Non-Ben Campus Grille 


Barbara Gendusa 08/17/12 Food Service Assistant – Non-Ben Campus Grille 


Mirileynis Martin 08/17/12 Food Service Assistant – Non-Ben Campus Grille 


Arianna Tamayo 08/17/12 Food Service Assistant – Non-Ben Campus Grille 


Tammy Toppan 08/17/12 Food Service Assistant – Non-Ben Campus Grille 


18

Professional Support Staff Transfers…continued 

Karim Carrion 08/07/12 Food Service Assistant – Non-Ben Campus Grille 


Johanna Pina 08/17/12 Food Service Assistant – Non-Ben Campus Grille 


Cristina Colon 08/17/12 Food Service Assistant – Non-Ben Campus Grille 


Jeannie Velez Garcia 08/14/12 Paraprofessional Flora Ridge Elementary School 

Clerk Typist - 10 Month 


Josefa Aguirre Garcia 08/13/12 Bus Attendant Transportation Department 

Bus Driver 


Ann Graves 08/16/12 Office Assistant - 9 Month Flora Ridge Elementary School 



Isaias Rodriguez 08/06/12 Custodian - FT/BEN Professional and Technical High School 

Head Custodian Westside K-8 

Maria Torres Davila 08/13/12 Bus Attendant Transportation Department 

Bus Driver 


Roseline Marrero Quiles 08/13/12 Food Service Assistant - Non-Ben Campus Grille 

Bus Driver 


Rashawna Sippio 08/16/12 Campus Monitor Osceola High School 



Winy Denis 08/16/12 Paraprofessional Central Avenue Elementary 

Paraprofessional - ESOL 

Multicultural Department 

Ted Nelson 08/16/12 Custodian - PT/ Non-Ben East Lake Elementary 

Cafeteria Monitor - PT/ Non-Ben 

East Lake Elementary 

Karla Santos Rosa 08/13/12 VPK Paraprofessional Chestnut Elem School for Science & Engineering 

VPK Lead Paraprofessional 

Central Avenue Elementary 

Maria Duran 08/16/12 Paraprofessional - ESE Westside K-8 


Celebration High School 

Elaine Copeland 08/19/12 Clerk Typist - 12 Month Celebration High School 

Secretary I - 12 Month 

Professional & Technical High School 

Norma Leon Cruz 08/16/12 Paraprofessional Denn John Middle School 


Denn John Middle School 

Maria Palacios 08/16/12 Paraprofessional - ESE Central Avenue Elementary School 


Neptune Elementary School 

Devon Kennedy 08/13/12 Behavioral Tech St. Cloud Middle School 

Behavioral Tech 


PROFESSIONAL SUPPORT STAFF PROBATIONARY TERMINATIONS 

Jose Reyes 07/26/12 Custodian - FT/BEN Westside K-8 

SUBSTITUTE RESIGNATIONS 

Reagan Gaherty 08/08/12 Substitute - College Student School Support Services 

PROFESSIONAL SUPPORT STAFF UPGRADES 

Donna Mitchell 07/23/12 Sr. Accounting Clerk Finance Department 

Level 10 to Level 10A 

Finance Department 

19

CURRICULUM & INSTRUCTION 


20

LEGAL NAME OF COMPANY: _________________________________________________________________________ 

Address: __________________________________________________________________________________________ 

City, State and Zip Code: _____________________________________________________________________________ 

CONTRACT NUMBER: ___________________________ 

LEGAL REVIEW DATE: __August 23, 2012__________ 

TERM of ORIGINAL CONTRACT: 

From: __September 4, 2012___ to: _June 30, 2013__________ 

Renewal Options: From: _____________________to: ______________ _______ 

Renewal at Same Terms/Conditions and Rate: ___ Yes or ___ No 

If No, Not to Exceed $ Amount or % Increase: $________________ 

or ____________% or ____________other 

DESCRIPTION OF SERVICES: Academic instruction provided under No Child Left Behind Act of 2001 after the regular school 

day designed to increase the academic achievement of students who scored a Level 1 or Level 2 in the FCAT and 

attend Title I schools. The instruction may be in any of the following subjects: reading/language arts, mathematics, and 

science. 

LOCATION OF SERVICES: Services will be offered at any of the following locations: school campus, student’s home with 

tutor present, provider facility, faith-based center, community-based center, student’s home (on-line or computer-based), 

public site such as public library. 

TOTAL DOLLAR AMOUNT OF CONTRACT: Providers will receive a total of $1,078.66 per pupil. 

SCHOOL/DEPARTMENT NAME: Charter Schools and Educational Choices Department 

REQUESTING ADMINISTRATOR(S): 

Dr. Sonia Vázquez Esposito 

FUNDING SOURCE (BUDGET STRIP): 

PURCHASING DIRECTOR APPROVAL: ___________________________________ 

DATE: __________________________ 

51

THE SCHOOL BOARD OF OSCEOLA COUNTY 

TITLE I SUPPLEMENTAL EDUCATIONAL SERVICES CONTRACT 

THIS SUPPLEMENTAL EDUCATIONAL SERVICES PROVIDER AGREEMENT(“Contract”) is made and entered into this 4th day of September 

2012, between The School Board of Osceola County, Florida (hereinafter referred to as the “DISTRICT”), and 

Name of State-Approved SES Provider: ________________________________________________________________ 

Contact Address: ____________________________________________________________________________________ 

City, Zip, State: ______________________________________________________________________________________ 

Supplemental Educational Services (SES) provider (hereinafter referred to as the “PROVIDER”) for the purpose of providing SES to eligible 

students. 

RECITALS 

WHEREAS, DISTRICT is authorized by state and federal law to enter into an agreement with the state-approved Supplemental Educational Services 

PROVIDERS for the aforementioned purpose. 

WHEREAS, PROVIDER is specially trained, experienced and competent to perform the SES required by DISTRICT, and such services are needed 

on a limited basis; and 

WHEREAS, 1008.331, Florida Statutes, outlines the requirements for Supplemental Educational Services; and 

WHEREAS, PROVIDER has been approved by the State of Florida Department of Education and has met the qualifications to be certified as a 

Supplemental Educational Services PROVIDER; and 

WHEREAS, PROVIDER is willing to provide such services to DISTRICT’s eligible students if selected by the parent/guardian of eligible students; 

and 

WHEREAS, PROVIDER is financially sound and otherwise capable of fulfilling its requirements to the DISTRICT, students and parents during the 

term of this Contract. 

DEFINITIONS 

• SES Eligible Student – students who are enrolled in a Title I funded school and score a Level 1 or Level 2 on the Florida Comprehensive 

Assessment Test 2.0 (FCAT). 

• Student Learning Plan (SLP) – Florida law requires each school district to enter into an agreement with the state-approved provider 

selected by a parent. This agreement is recognized as the SLP and must be developed in consultation with the student’s parents and the 

provider. The plan must include a statement of specific no more than five academic achievement goals per subject area with specific 

pre-assessment data and expected percentage of mastery of goals verified during the post-assessment. The SLP also includes how the 

student’s progress will be measured, and a timetable for improving achievement that, in the case of a student with disabilities, is consistent 

with the student’s Individualized Education Program (IEP) under Individuals with Disabilities Education Act (IDEA) or the student’s section 

504 plan. The SLP must also describe how the student’s parents and teachers will be regularly informed of the student’s progress. 

• Parent/Guardian – For the purpose of this contract, a parent is the natural or adoptive parent, legal guardian, or surrogate parent as 

indicated by the judicial system. 

• Withdrawal – failure to provide services to students in a district in which the provider was assigned the minimum number of students that 

they indicated they were willing to serve in the DISTRICT contract. 

• SST- Supplemental Services Tracker System is a DISTRICT purchased electronic software utilized to invoice, create and keep record of 

attendance, develop SLPs, and maintain other miscellaneous records and reports. 

• Site – A school facility 

• Distance Learning – Tutoring occurs remotely. Tutor and student are in different locations and tutoring occurs through computer based 

programs. 

NOW, THEREFORE, IN CONSIDERATION OF THE MUTUAL PROMISES CONTAINED HEREIN, it is agreed between the parties as follows: 

1. TERM 

This contract shall become effective upon full execution of the contract by both parties and shall remain in force until June 30, 2013. 

52

2. DISTRICT OBLIGATIONS 

The DISTRICT must: 

A. ASSIST PARENTS 

DISTRICT shall assist parents, if requested by them, in obtaining additional information regarding state-approved SES PROVIDERS 

that are available to serve their child(ren); 

B. STUDENT ENROLLMENT FORM 

DISTRICT shall make available to PARENTS and PROVIDER a copy of the Student Enrollment Form both before and during the 

school year. PROVIDER shall not complete nor distribute the Student Enrollment Form. It is the PARENT’S sole responsibility to 

complete the Student Enrollment Form. 

C. PROVIDE STUDENT CONTACT INFORMATION 

Once a parent selects a PROVIDER for their child(ren) and after the contract with the DISTRTICT is signed, the DISTRICT must 

notify the PROVIDER within 20 school days after the close of each enrollment period of the student’s name, school, and address and 

telephone of record, and allow the PROVIDER to initiate contact with the student’s parents for the provision of SES. To ensure SES 

PROVIDERS have access to correct student contact information, the DISTRICT has to maintain an updated student contact list. 

D. PROVIDE STUDENT ACADEMIC AND PERFORMANCE INFORMATION 

Once a PROVIDER has been notified the DISTRICT shall make available to PROVIDER all appropriate student academic 

performance and benchmarking information (including previous year’s Florida Comprehensive Assessment Test (FCAT) scores, 

results of formative benchmark assessments, etc.) that will assist PROVIDER during the development of the SLP. To be able to 

effectively determine the students’ weakest benchmark areas, the district is providing this information to the PROVIDER who is 

responsible for establishing no more than five academic achievement goal per subject area with specific pre-assessment data and 

expected percentage of mastery of goals verified during the post-assessment. 

E. PAY PROVIDER 

I. ACTUAL SERVICE 

DISTRICT agrees to pay the PROVIDER for educational services provided in compliance with the PROVIDER’S stateapproved 

application. PROVIDER may not charge DISTRICT for students who do not attend tutoring session as scheduled. 

Services beyond the Supplemental Educational Services consistent with the state approved application, including, but not 

limited to, assessing students, development of Student Learning Plan (SLP), homework help, transportation and/or provision 

of facilities, are not eligible to be invoiced by the PROVIDER and will not be paid by DISTRICT. 

II. 

III. 

IV. 

PER PUPIL ALLOCATION 

The per pupil allocation (PPA) is determined and published by the FLDOE. The DISTRICT will pay PROVIDER an hourly rate 

as set forth in the PROVIDER’S state-approved application and in accordance with the DISTRICT’S per pupil allocation for 

SES. In no instance will the DISTRICT exceed this amount. 

PRE-MEETING FEE 

DISTRICT shall pay provider a set fee per tutoring session per student. For the 2012-2013 school year, this per-student fee 

shall be: $ ______________ per hour for individual tutoring (computer-assisted instruction/distance learning); 

$______________ per hour for individual tutoring (in-home tutoring with tutor present); $______________ per hour for small 

group instruction (group size two to five students per tutor); and, $______________ per hour for large group (group size six to 

ten students per tutor). DISTRICT shall process payments to PROVIDERS within forty-five (45) calendar days of receipt of the 

undisputed invoice by Accounts Payable. 

AGGREGATE FEE 

The total amount the DISTRICT will pay the PROVIDER for SES during 2012-2013 school year shall be the lesser of: (1) the 

costs of the services provided; or (2) $ 1,078.66, which is the DISTRICT’S per-pupil Title I allocation. DISTRICT will not pay 

more than the per pupil allocation amount as determined and published be the Florida Department of Education. 

V. SATISFACTORY SERVICES 

The DISTRICT is not obligated to pay for unsatisfactory services, provided that the DISTRICT shall give the PROVIDER at 

least 30 days written notice of its dissatisfaction and offer the provider the opportunity to improve. If the PROVIDER improves 

its services to the district’s satisfaction within that 30-day period, there shall be no interruption in payment. 

F. INFORM PROVIDER OF DISTRICT POLICIES AND TRAINING ON USE OF DISTRICT SES SOFTWARE 

Agree to make available to PROVIDER (in a timely fashion) clearly written information of all DISTRICT policies related to SES and the 

features and proper use of all DISTRICT SES software. 

53

3. PROVIDER OBLIGATIONS 

The PROVIDER must: 

A. Minimum Per Site 

PROVIDER must be able to deliver supplemental educational services to school districts in which PROVIDER is approved by the 

state. If PROVIDER withdraws from offering services to students in a school district in which it is approved and in which it has signed 

either a contract to provide services or a letter of intent and the minimums per site set by PROVIDER have been met, DISTRICT must 

report PROVIDER to the FDOE. PROVIDER shall be immediately removed from the state-approved list for the current school year for 

district. Upon the second such withdrawal in any school district, PROVIDER shall be ineligible to provide services in the state the 

following school year. A site is defined as a school site. 

Minimum number per site: ________________ 

B. MEETINGS 

DISTRICT may conduct an Annual Provider Meeting or a Technical Assistance Meeting and will notify PROVIDER of the meeting 

times and dates no later than 10 business days prior to the meeting. PROVIDER may attend the Annual Provider Meeting (if held by 

DISTRICT) to discuss PROVIDER obligations if PROVIDER did not provide SES to students in DISTRICT in 2011-2012, or if 

PROVIDER did not attend the DISTRICT Technical Assistance Meeting at the end of the 2011-2012 school year. 

C. INSURANCE 

The respondent agrees to provide and maintain at all times during the term of this agreement and any renewals, without cost to the 

School Board, policies of insurance insuring the respondent against any and all claims, demands or causes of action whatsoever, for 

injuries received or damage to property relating to the performance of duties, services, and/or obligations of the respondent under the 

terms and conditions of this agreement. 

The minimum requirements for insurance coverage shall be as follows: 

Respondent shall take special notice that the Board shall be named as an additional insured under the General Liability policy. The 

insurance policies shall be issued by companies licensed to do business in the State of Florida and grant The School Board of 

Osceola County thirty (30) days of advanced written notice of a cancellation, expiration or any material change in the specified 

coverage. The insurance companies are required to have a minimum rating of A- or better and a financial size category of VI or 

higher in the "Best Key Rating Guide" published by A.M. Best & Company, Inc. All policies must remain in effect during the 

performance of the agreement. 

A. Commercial General Liability Insurance 

1. Each Occurrence 

(a) One Million Dollars ($1,000,000) 

2. General Aggregate 

(b) Two Million Dollars ($2,000,000) 

B. Automobile Liability (if applicable) – Any Auto 

1. Combined Single Limit 

(a) One Million Dollars ($1,000,000) 

C. Professional Liability Insurance (Project Specific) 

1. (a) One Million Dollars ($1,000,000) with a deductible not to exceed $25,000 

D. Workers’ Compensation – The contractor shall maintain statutory workers’ compensation for all its employees who will 

be engaged in the performance of this contract, and, in case any work is sublet, the contractor shall require the 

subcontractors similarly to provide Workers’ Compensation Insurance as required by FS 440 for all the latter’s 

employees unless such employees are covered by the protection of the contractor. 

1. State Statutory Limits 

E. Employer’s Liability Insurance 

• Each Accident $1,000,000 

• Disease-Each Employee $1,000,000 

• Disease-Policy Limit $1,000,000 

54

Firms that have owner/operators that have filed a "Notice of Election to be Exempt" shall supply a copy of said notice. 

Requirements for Respondents that qualify for an exemption under the Florida Worker’s Compensation law in Chapter 440 

Florida Statutes are detailed below: 

Incorporated or unincorporated firms with less than four employees shall be required to sign a Hold Harmless Agreement 

relieving the School Board of liability in the event they and/or their employees are injured while providing goods and/or services 

to the School Board. 

Incorporated or unincorporated firms with four or more employees shall be required to provide a copy of their “Notice of Election 

to be Exempt”, along with valid proof of coverage for non-exempt employees. 

The waiver mentioned above is included as an attachment to this bid. Waivers shall be returned with the bid proposal 

as detailed in the Submittal Requirements. 

Certificate of Insurance: A certificate of insurance indicating that the respondent has coverage in accordance with the 

requirements herein set forth shall be furnished by the respondent to the School Board Representative prior to the execution of 

the contract and annually upon renewal thereafter. Respondent agrees that School Board will make no payments pursuant to 

the terms of the contract until all required proof or evidence of insurance have been provided to the School Board 

Representative. Respondent agrees that the insurer shall waive its rights of subrogation, if any, against the School Board. 

These shall be completed by the authorized Resident Agent and returned to the Purchasing Office. This certificate shall be 

dated and show: 

(1) The name of the insured respondent, the specified job by name, name of the insurer, the number of the policy, its 

effective date and its termination date. 

(2) Statement that the Insurer will mail notice to the School Board at least thirty (30) days prior to any material changes in 

provisions or cancellation of the policy. 

(3) School Board shall be named as an additional insured on General Liability Insurance as evidenced by the 

endorsement. 

Loss Deductible Clause: The School Board shall be exempt from, and in no way liable for, any sums of money that may represent a 

deductible in any insurance policy. The payment of such deductible shall be the sole responsibility of the respondent and/or 

subcontractor providing such insurance. 

D. PROHIBITION OF DISCLOSURE 

PROVIDER must not disclose to the public the identity of any student eligible for, or receiving Supplemental Educational Services 

without the written permission of the parent/guardian of such student. 

E. PROHIBITION OF DEFAMING DISTRICT 

PROVIDER must not defame the DISTRICT in any way or at any time, including but not limited to recruiting, advertising, 

presentations, publications, and parent conferences. 

F. EQUAL OPPORTUNITY 

PROVIDER shall not discriminate on the basis of race, color, religion, sex, age, national origin, marital status, or qualified disability in 

its employment practices or operation of its programs. 

G. MARKETING REQUIREMENTS 

All marketing materials must be reviewed and approved by Tom Phelps, Assistant Superintendent for Administration and Student 

Services, prior to distribution. All marketing materials distributed to parents must include the following: 

“Your child may qualify for free tutoring if your child attends a Title I school and has received a Level 1 or Level 2 on the FCAT. 

Neither the Florida Department of Education nor the School District promote or endorse any particular supplemental educational 

services (SES) provider.” 

Notwithstanding, marketing materials approved under the original agreement, and already in print, shall remain approved and shall be 

grandfathered under the provisions of the original agreement. Such materials do not need to be re-submitted for approval. 

In addition, PROVIDER may list the eligible SES schools where PROVIDER will be providing SES. 

55

Failure to comply with all marketing requirements will result in this contract becoming null and void. DISTRICT must notify PROVIDER 

of either approval or disapproval of marketing materials no later than ten days from receipt by DISTRICT. 

H. PROVIDER EMPLOYEES 

PROVIDER must ensure that all tutorial staff: 

I. QUALIFICATIONS 

Meet the minimum qualifications for Title I paraprofessionals, as specified in the PROVIDER application. 

II. CODE OF ETHICS 

All teachers who are employed by PROVIDER remain subject to the Code of Ethics of the Education Profession in Florida. 

PROVIDERS may not request that teachers engage in any activity that is not permitted under the Code of Ethics of the 

Education Profession in Florida. 

Recruitment of students on behalf of PROVIDER by DISTRICT employees is strictly prohibited. DISTRICT employees shall 

not be offered incentives and bonuses for recruiting students for the PROVIDER. 

PROVIDER shall not attempt to influence or bias parents’ completion of the parent survey or any other evaluation of the 

provider’s services including an assurance of truthful submission of assessment data. 

As reflected in the Assurances Section of the PROVIDER’S state application, PROVIDER agrees to adhere to the SES 

provider Code of Ethics of the Education Industry Association (EIA) as revised January 8, 2008, a copy of which is attached to 

this agreement. 

III. CONFLICT OF INTEREST 

PROVIDER agrees to furnish to DISTRICT a valid copy of the PROVIDER’S partnership agreement if PROVIDER is a 

partnership or the Articles of Incorporation if PROVIDER is a corporation and a complete and accurate list of the members of 

the governing body of the legal entity. PROVIDER shall avoid any actual or potential conflict of interest on behalf of itself or its 

employees providing services hereunder, including, but not limited to, DISTRICT employee policies. Additionally, DISTRICT 

employees must sign a conflict of interest attestation prior to the commencement of services. PROVIDER must not tutor 

students of 2 or more different companies simultaneously. DISTRICT employees may not provide supplemental educational 

services to students whom they teach during the current school year. 

IV. CONDUCT OF PROVIDER EMPLOYEES 

All employees of PROVIDER are to be dressed in a manner appropriate to teaching young students and conduct themselves 

as is appropriate for a person supervising children. 

V. FINGERPRINT/BACKGROUND CHECK 

Pursuant to Fla. Stat. 1012.465, all contractual personnel who are permitted access on school grounds when students are 

present, or who have direct contact with students, must meet level 2 screening requirements as described in Fla. Stat. 

1012.32 and pursuant to District standards. Therefore, any officer, director, employee, agent or representative of Provider 

who requires access onto any school grounds of District when students may be present, or who will be in direct contact with 

any students of District, shall be required to submit to fingerprinting by District and background screening. All costs of the 

fingerprinting and background screening shall be the responsibility of Provider and shall be paid at the time of fingerprinting. 

The costs of the fingerprinting and background screening shall be determined by the District at the time the fingerprints are 

taken. Provider agrees to indemnify and hold harmless District, its officers and employees from any liability in the form of 

physical or mental injury, death or property damage resulting from Provider’s failure to comply with the requirements of this 

Section or with Sections 1012.32 and 1012.465, F.S. 

PROVIDER employees already listed in the Vendor Clearance Database and existing DISTRICT employees may not need to 

be re-fingerprinted if they are already in the background clearance database. If PROVIDER hires a DISTRICT employee or 

someone already listed on the Vendor Clearance Database, they will need to submit the name of the employee to Judy Smit 

or Vanessa Marrero (407-870-4800), for verification of clearance. 

Distance learning providers are required to submit a screening in the State of Florida. 

PROVIDERS shall keep a current list of all employees updated in the DISTRICT SES software and e-mail the DISTRICT’S 

program specialist if any changes are made to employee list. An updated tutor list must be included on the invoice packet on a 

monthly basis. 

56

In the event PROVIDER is arrested for a felony or first-degree misdemeanor after PROVIDER has received vendor clearance, 

PROVIDER must notify DISTRICT of such occurrence within twenty-four hours (24) of the arrest. DISTRICT will place the 

affected tutor on inactive status until the charges are resolved and will pay PROVIDER those amounts due through the date of 

arrest. In the event, that the charge(s) are dropped, PROVIDER may submit documentation evidencing same to DISTRICT 

and request a reinstatement. In the event PROVIDER is found guilty of a felony, first-degree misdemeanor or offense set forth 

in Section 1012.315, Florida Statutes, after receiving vendor clearance, this contract shall be terminated immediately, and 

DISTRICT shall have no further obligation to PROVIDER whatsoever. 

VI. ID BADGES 

All PROVIDER employees must wear PROVIDER ID badges with the company name, employee’s name, and picture 

prominently displayed at all times while on DISTRICT property. 

VII. TUTOR PAYMENT AND TRAINING 

PROVIDER assures that all individuals employed by PROVIDER will receive payment for their completed duties regardless of 

timeliness of payment by the DISTRICT to the PROVIDER 

PROVIDER must submit the Tutor Training Log to the DISTRICT SES Program Specialist prior to allowing a tutor to provide 

tutoring to any student(s). The PROVIDER must sign the Tutor Training Log verifying that all tutors have been trained in the 

procedures listed below and has received the appropriate tutoring materials necessary to implement the PROVIDER’S SES 

program as documented on the PROVIDER’S state approved application. The Tutor Training Log must then be submitted to 

the DISTRICT so the DISTRICT can verify that the trained tutor has been cleared through a Level II Background Check. Upon 

such verification, the DISTRICT will then approve the tutor to begin tutoring. If a tutor begins tutoring prior to DISTRICT 

approval, the tutoring time will not be paid for by DISTRICT. 

PROVIDER shall provide training to their tutors regarding assessing students and submitting student data. 

The PROVIDER must train the tutor in the administration of the PROVIDER’S SES program, DISTRICT SES procedures 

(which shall be made available to provider at Annual Provider Meeting or Technical Assistance Meeting), and PROVIDER 

procedures. The training must also include, but shall not be limited to, the following: 

a) ACCIDENT/INCIDENT REPORT 

PROVIDER must train all tutoring personnel in appropriate procedures for handling and reporting accidents or 

incidences when a pupil has suffered an injury, injured another individual or has been involved in an activity requiring 

notification of law enforcement or emergency personnel. 

b) CHILD ABUSE REPORTING 

PROVIDER assures DISTRICT that all staff members, including volunteers, are familiar with and agree to adhere to 

child abuse and/or missing children reporting obligations and procedures under Florida law, including but not limited to, 

Florida Statutes 39.201. PROVIDER agrees to provide annual training to all its employees regarding mandated 

reporting of child abuse and missing children. PROVIDER agrees that all staff members will abide by such laws in a 

timely manner. 

PROVIDER shall submit immediately by facsimile and mail, within twenty-four (24) hours, an accident or incident report 

to appropriate authorities with a copy to the DISTRICT when it becomes aware of circumstances including, but not 

limited to allegations of molestation, child abuse, or missing children under PROVIDER’S supervision. 

VIII. EMPLOYEE BENEFITS 

PROVIDER represents and warrants to DISTRICT that it will withhold income tax and social security tax for its employees and 

will maintain worker’s compensation insurance for each employee. 

PROVIDER understands that its employees will not participate in any employee benefit provided by the DISTRICT during 

hours of employment by PROVIDER. 

IX. INDEPENDENT CONTRACTOR 

The PROVIDER is, for all purposes arising under this Agreement, an independent contractor. The PROVIDER and its officers, 

agents or employees may not, under any circumstances, hold themselves out to anyone as being officers, agents or 

employees of the DISTRICT. No officer, agent or employee of the PROVIDER or DISTRICT shall be deemed an officer, agent 

or employee of the other party. Neither the PROVIDER nor the DISTRICT nor any officer, agent or employee thereof, shall be 

entitled to any benefits to which employees of the other party are entitled, including, but not limited to, overtime, retirement 

benefits, workers’ compensation benefits, injury leave, or other leave benefits. 

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I. SES SOFTWARE 

PROVIDER agrees to utilize DISTRICT’S SES software to print MONTHLY attendance rosters, document tutoring locations, develop 

the Student Learning Plan, record attendance, and print and submit invoices. PROVIDER agrees to keep the DISTRICT’S SES 

software up to date within ONE week of services rendered. DISTRICT agrees to provide adequate training to PROVIDER in the 

features and use of DISTRICT’S SES software. As long as the DISTRICT’S SES software is functioning properly, any PROVIDER 

support calls to the SES software company over two hours per contract year will be at PROVIDER cost at $85.00/hour. The 

PROVIDER shall be responsible for purchasing extra support time. 

J. STUDENT LEARNING PLAN (SLP) 

A Student Learning Plan (SLP) shall be developed by PROVIDER in consultation with parent/guardian and DISTRICT for each eligible 

student whose parent/guardian elects to receive SES from PROVIDER. It is the responsibility of the provider to schedule the SLP 

meeting, complete the SLP, and obtain signatures. The SLP must be approved and signed by the parent, the PROVIDER, and the 

DISTRICT. PROVIDER must submit 2 originals signed SLPs to the DISTRICT. 

This SLP must be based on academic performance data and a thorough assessment conducted by the state-approved SES 

PROVIDER unless there is an agreement between DITRICTS and PROVIDERS determining that the district is conducting the preand 

post-assessment. PROVIDER must clearly state the level of the student prior to the start of SES. For each student assigned, 

PROVIDER shall administer a “free of charge” pre-assessment of student achievement for each goal on the SLP using an 

assessment instrument approved by the FDOE as part of the PROVIDER state application. The goals set forth in the SLP must 

address specific deficiencies of the student based on test scores and DISTRICT input. Each goal must state the timetable for 

improving the student’s performance, the specific, measurable goal that the student will be working towards, the pre-assessment 

score from the test administered by the PROVIDER, the measure of growth that the student will achieve based upon the anticipated 

post-assessment scores, and the timetable for improving the student’s performance. All goals must be related to the Common Core 

Standards (K-2)/Next Generation Sunshine State Standards (3-12) and be consistent with the student’s IEP (if applicable). 

PROVIDER shall submit no more than five (5) goals per subject area on each student’s SLP. The SLP shall also contain the 

description of how the parent and student’s teacher will be informed monthly of the student’s progress. 

Changes in any student’s SLP may only be made with the written consent of DISTRICT in consultation with parent/guardian. 

PROVIDER, DISTRICT or the parent/guardian may request a review of a student’s SLP. PROVIDER shall not unilaterally terminate 

any SLP. PROVIDER shall obtain written authorization from DISTRICT before terminating any SLP. A student’s SLP shall terminate if 

the student ceases to be enrolled in DISTRICT. 

Parent/guardian shall not be charged for any services rendered under the SLP unless such services and charges are clearly identified 

in writing as a separate contract (independent of this contract), agreed upon in advance and signed by the parents/guardian. In no 

event shall the agreed upon charges obligate DISTRICT financially, nor shall DISTRICT incur any obligations or expense in excess of 

the state/federal reimbursement amount as determined and published by the Florida Department of Education. 

When an email address is available, PROVIDER shall obtain an email address for the parent of each student as part of the SLP and 

report the email address to the DISTRICT. 

The SES provider shall administer a “free-of-charge” post assessment within ten (10) days from the last tutoring session. The 

PROVIDER shall inform the district ten (10) days prior to administering post-assessment of when and where the test will take place to 

give the district the option to monitor or be present at the post-assessment. 

Student Learning Plans must be submitted for content approval at least 3 business days prior to the start date. Once the SLP has 

been received at the District office, the parent signature will be recorded in the student tracking system within 3 business days. 

K. SUPPLIES, EQUIPMENT, AND FACILITIES 

PROVIDER shall be solely responsible for the provision of all appropriate educational materials, supplies, equipment, and facilities for 

a pupil as outlined in the PROVIDER’S state approved application and required in the pupil’s SLP. A PROVIDER who desires to use 

DISTRICT'S facilities must make a separate application for use of facilities through DISTRICT’S Rental of Facilities Agreement, which 

outlines facilities use and fees. DISTRICT may deny an applicant’s request provided such denial is based upon clearly stated 

DISTRICT policy that is uniformly enforced for all similar groups requesting use of DISTRICT facilities. DISTRICT facilities may not 

be available during non-student days. PROVIDERS using DISTRICT’S facilities will not have access to the DISTRICT’S computers, 

supplies, or equipment. All tutoring sites must be maintained in a clean and safe condition and be located in an area that is safe and 

secure. 

PROVIDERS who are permitted to use DISTRICT’S facilities shall submit the following at fifteen (15) days prior to intended use of 

facility: the completed Rental Facilities Agreement and Facilities Use Form. All Rental of Facilities Agreements and checks should 

be turned in to the SES coordinator. If PROVIDER does not submit the completed form fifteen (15) days prior to the intended use of 

the facility, DISTRICT will notify PROVIDER in writing that the Rental of Facilities request will be denied and the PROVIDER will not 

58

e allowed to use the facility. The DISTRICT shall deliver revisions to PROVIDER once they are effective. One average size 

classroom may be used to tutor no more than 10 students at any one time. 

If the PROVIDER is permitted to use a DISTRICT school, the PROVIDER must inform the principal’s designee immediately upon 

arriving on the campus and just before vacating the campus for each tutoring session. 

The SES Provider shall pay the School Board for the use of its facilities. An invoice will be prepared monthly using the School Board 

approved rates for facility use. Payment for such invoice(s) will be withheld from the SES Provider's disbursement for tutoring 

services. In the case that a credit is due to the SES Provider for facility use, such credit will be applied to the following month's 

invoice. 

L. STUDENT RECORDS 

All student records shall be kept in a secure location preventing access by unauthorized individuals. PROVIDER will maintain an 

access log delineating date, time, agency, and identity of any individual accessing student records who is not in the direct employ of 

PROVIDER. 

PROVIDER agrees to provide access to and copies of student records to DISTRICT and/or the parent/guardian of DISTRICT’S 

student. PROVIDER shall not forward to any person other than parents/guardians, any student record without the written consent of 

the parent/guardian or DISTRICT. 

PROVIDER shall maintain a monthly student sign-in sheet. The student sign-in sheet should include the name of each student, name 

of PROVIDER, the employee who rendered the service, the amount of time of such service, and the student’s signature or parent’s 

signature for each session attended. PROVIDER is paid only for sessions students attend. All records of attendance shall be 

maintained on the DISTRICT’S SES software and must be kept up to date within ONE week of the tutoring sessions. 

If a parent requests that the PROVIDER withdraw a student from the program, the PROVIDER shall notify the DISTRICT in writing 

within 48 hours through the DISTRICT’S SES software program stating the reason(s) for the request. 

If a student fails to attend two consecutive tutoring sessions, the PROVIDER must contact the parent prior to the next tutoring 

session. If PROVIDER is unable to contact the parent after three attempts, the PROVIDER shall notify the DISTRICT within 48 hours 

of their third attempt. 

If PROVIDER determines that a student is not going to be able to be tutored in compliance with the terms set forth in the SLP, the 

PROVIDER must initiate a revision of the SLP and receive written approval from the parent and the DISTRICT. 

I. ATTENDANCE ROSTERS 

The MONTHLY Attendance Roster should include the name of each student, name of PROVIDER, the employee who 

rendered the service, and the start time and end time of such service. The parent or authorized supervising adult taking 

charge of the student after the tutoring session must sign their full name in blue ink on the attendance sheet at the end of 

each session the student attends. A student signature will only be accepted in the event that the PROVIDER has received 

written notice from the parent that the student is to walk home. The person signing should also note the time the student is 

being signed out of the PROVIDER’S care. The student’s tutor should sign the bottom of each attendance record verifying 

that all data recorded on the Attendance Roster is complete and accurate. All records of attendance shall be maintained on 

the DISTRICT’S SES software and must be kept up to date within ONE week of the tutoring sessions. These records must 

be clear with correct information written in a legible manner. 

II. 

PROGRESS REPORTS 

All Progress Reports shall contain the student’s name, school, homeroom teacher, the goal(s) the student is working 

towards, and the percentage of each tutoring goal accomplished as evidenced by tutoring work completed. The student’s 

level of attendance and level of participation must also be included. 

For each student, PROVIDER agrees to submit MONTHLY student’s progress to each student’s parents and 

district/teachers and make students aware of their progress. PROVIDER shall also administer a post-assessment using the 

same instrument and provide the DISTRICT with the pre-assessment score and the post-assessment score as part of the 

progress report. The PROVIDER shall assess student growth on each goal and report the score as part of the final student 

progress report. The final report shall contain the pre-assessment scores and the post-assessment scores for each goal. 

If requested by the DISTRICT or a parent, the PROVIDER shall give these reports in the following languages: English, 

Spanish and Haitian Creole. 

To measure the student’s progress toward achieving the goals by the following method(s): __________________________________ 

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Pre- and post-assessment will be conducted by: 

SES PROVIDER X 

DISTRICT 

Pre- and post-assessment will be reported by: 

SES PROVIDER X 

DISTRICT 

To send progress reports to regularly inform the student’s parents, the student’s school and the Board regarding the student’s 

progress toward achieving the goals stated on the SLP. Progress reports will be submitted to each according to the following 

schedule: 

To parents Weekly Monthly X Other ___________ 

To the school Weekly Monthly X Other ___________ 

To the Board Monthly X Other ___________ 

Progress will be reported to Board employee Adriana Casillas, Educational Specialist. 

M. START OF TUTORING 

PROVIDER must commence tutoring services to eligible students no later than October 15, 2012, contingent upon receipt of the 

DISTRICT approved student enrollment list being provided at least twenty (20) days prior to the start date. If more than 20% of 

students assigned to PROVIDER do not start tutoring by October 15, 2012, the DISTRICT shall reassign the students to a new 

company and PROVIDER will not receive any incoming students from DISTRICT’S future enrollment periods. 

Students assigned to a PROVIDER after September 25, 2012, must commence tutoring within twenty (20) calendar days of 

PROVIDER receiving student contact information. If PROVIDER fails to start tutoring within the 20 calendar day period, the 

DISTRICT shall reassign the students that have not started tutoring to a new company. 

Students with an active SLP with at least a unit of tutoring who have not tutored for 30 consecutive calendar days, will be transferred 

to the next provider company listed on the enrollment form that is in good standing with the District. 

N. TUTORING SERVICES 

I. PROVIDER APPLICATION 

PROVIDER must deliver services in compliance with the PROVIDER’S state approved application. 

II. 

FEDERAL/STATE LAWS 

During the term of this Agreement, PROVIDER shall comply with all applicable federal, State Board of Education, and local 

statutes, laws ordinances, rules and regulations relating to the provision of Supplementary Educational Services, including 

securing and maintaining in force such permits and licenses as are required by law in connection with the furnishing of 

services pursuant to the Contract. 

PROVIDER must also ensure that the SES is in compliance with federal/state laws and DISTRICT Rules regarding health, 

safety, and civil rights including but not limited to the Americans with Disabilities Act (ADA) and Section 504 of the 

Rehabilitation Act. 

III. 

IV. 

TUTORING CONTENT 

Tutoring sessions must be related to each student’s goals. If it is found that tutoring is not in conformity with the PROVIDER’S 

state approved application, the student’s SLP, or the student’s MONTHLY Attendance Roster, then that tutoring session will 

not be paid for by the DISTRICT and the PROVIDER must submit a written plan to the DISTRICT SES Facilitator or DISTRICT 

SES Program Specialist to revise the tutoring sessions to meet the needs of the individual students before tutoring may 

continue. 

SUPPLEMENTAL CURRICULA 

In the event that the curricula listed in the state-approved application does not meet the academic needs of the student 

receiving services, PROVIDER shall submit a Request for Supplemental Curricula to the DISTRICT. The DISTRICT will have 

the authority to approve supplemental curricula on a case-by-case basis. 

V. TUTORING LIMITS 

PROVIDER shall limit tutoring to two hours per day and six (6) hours per week. PROVIDER agrees to not start SES tutoring 

at or after 7 pm. PROVIDER shall limit tutoring to two (2) hours per day Monday-Friday; four (4) hours per day with 

at least one fifteen (15) minute break Saturday-Sunday and student holidays; and six (6) hours per week; or, as 

stated on the State-Approved Application. 

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VI. 

SCHEDULE 

The PROVIDER shall meet with each eligible student who requests SES services from a PROVIDER to offer Supplemental 

Educational Services in mathematics, reading/language arts, and science aligned with the Sunshine State Standards. The 

instruction shall be provided beyond the regular school day. 

# Sessions per Week: __________ # Sessions per Month: __________ 

Type of Service: 

Check and complete all that apply. 

Online One-on-One Small Group Large Group 

Maximum number of students per tutor: _____ 

Time/Day of Sessions: ____________________________________ 

Location of Sessions: 

Check all that apply. 

School campus Student’s home with tutor present Provider facility Faith-based center 

Community-based center Student’s home (on-line or computer-based) Public site such as public library 

Such services shall include all of the accommodations stated in the student’s IEP, LEP Plan, and 504 Plan if 

applicable. 

VII. 

PROVIDER CAPACITY 

PROVIDER assures it has the instructional staff and materials capable of serving the following student populations: 

English Language Learners 

Occupational Therapy 

Speech Impaired 

Language Impaired 

Visually Impaired 

Specific Learning Disabled 

Dual-Sensory Impaired 

Traumatic Brain Injured 

Established Conditions 

Intellectual Disability 

Orthopedically Impaired 

Physical Therapy 

Speech Impaired 

Deaf or hard of hearing 

Emotional/Behavioral Disability 

Hospital/Homebound 

Autism Spectrum Disorder 

Developmentally Delayed 

Other Health Impaired 

O. CONTROL OF STUDENTS 

PROVIDER, while providing services, shall be responsible for the control and safety of all students from the time the student arrives 

for services until the student is placed under the control of the parent/guardian or other approved caregiver, at the end of the service. 

The PROVIDER must escort all students to the proper caregiver or approved means of transportation at the end of service. The 

PROVIDER must check the ID of the person picking up the child to make sure it matches an individual allowed to care for that child if 

the person is unknown to the PROVIDER. 

P. MONTHLY INVOICES 

PROVIDER shall submit to DISTRICT monthly invoices itemized by school, student name and student identification number, actual 

number of hours for which services were provided, and an amount due. For each monthly invoice PROVIDER shall submit: 

I. Invoice Summary Sheet. 

II. Original Record of Attendance (Cayen generated) 

III. 

IV. 

Progress Reports (Submitted in the Cayen Systems) 

Updated List of Tutors which include the following documents for new tutors added: (District Generated 

Template) 

a) Signed Tutor Training Log 

b) Conflict of Interest Attestation 

Tutoring that extends beyond the tutoring limits specified in section V above will not be paid by DISTRICT. PROVIDER is paid only 

for sessions students attend. PROVIDER shall receive compensation in the amount of $ 1,078.66 - not to exceed the per hour rate as 

stated in the state-approved application. PROVIDER is paid only for students who have been pretested and have an active Student 

Learning Plan with said PROVIDER that was signed by the parent prior to tutoring beginning. Invoices are due by the 15th of the 

month following services rendered. All PROVIDERS, except distance learning companies, must make an invoice appointment with 

61

Virgen Ortiz, Accounting Clerk, in order to submit and review the invoice packet. Corrections to the invoice will be done during the 

invoice appointment. If an excessive amount of corrections need to be made the PROVIDER will have to resubmit a corrected invoice 

within 48 hours. All corrections must be submitted by the 15 th of the month following services rendered. 

Unless extended by DISTRICT to allow for make-up sessions, the last day that PROVIDER may provide SES will be June 30, 2013. 

The last day to submit an invoice will be July 8, 2013. The DISTRICT reserves the right to examine billing records before and after 

payment. Payment of an invoice shall not foreclose the district’s right to recover erroneous, excessive, or illegal payments. 

Q. INCENTIVES 

PROVIDER must limit student incentives as follows: 

I. Incentives shall not exceed a total of fifty dollars ($50.00) per student for all incentives; 

II. 

III. 

Incentives must be earned by achievement or attendance; 

PROVIDER may not use the availability of achievement or attendance incentives in its marketing efforts prior to student 

sign-up. Only students signed-up with a PROVIDER may be informed of achievement or attendance incentives. 

PROVIDER shall not provide parent incentives. 

R. CONTACT PARENTS 

PROVIDER must contact the parent of any student who misses two or more days of tutoring in a timely manner. If contact cannot be 

made, the PROVIDER must notify the DISTRICT immediately. 

S. CONTINUE TUTORING 

PROVIDER must continue to provide Supplemental Educational Services to eligible students who are receiving such services until 

June 30, 2013, or until exhaustion of DISTRICT funds per student allocation amount as determined and published by the Florida 

Department of Education. 

T. ACCESS TO RECORDS 

PROVIDER shall allow access to its facilities for periodic monitoring of each student’s instructional program by DISTRICT and shall be 

invited to participate in the review of each student’s progress by DISTRICT as needed. DISTRICT representatives shall have access 

to observe each student at work, observe the instructional setting, review lesson plans, interview PROVIDER, and review students’ 

progress including the behavior intervention plan, if any. 

U. INSPECTION AND AUDIT 

PROVIDER shall provide access to records or reports, or other matters relating to the Contract, upon request by DISTRICT or 

appropriate federal agency. During the term of this agreement, and for five years thereafter, the provider shall maintain detailed 

records of all the services rendered pursuant to this contract, including student eligibility information, employee records, progress 

reports, lesson plans, invoices, and all other documentation associated with providing SES to eligible students in the DISTRICT. 

The DISTRICT, its auditors and representatives, auditors and representatives of the state education department, and USDE shall 

have the right to examine and inspect such records at any time. The provider shall cooperate with any and all reasonable requests to 

inspect records. 

V. SUBCONTRACT AND ASSIGNMENT 

PROVIDER shall not subcontract or assign any of the work contemplated under this Contract without first obtaining written approval 

from DISTRICT. Such approval shall be attached and made part of this Contract. Subcontracts or assignments may be entered into 

only with PROVIDERS certified by the Florida Department of Education. 

Any sub-contractor or assignee shall be bound by all of the terms of this Contract, including the insurance and indemnification 

provisions. 

W. INDEMNIFICATION 

PROVIDER shall defend, hold harmless, and indemnify DISTRICT and its governing board, officers, agents, and employees from and 

against all liabilities and claims for damage for death, sickness, or injury to any person(s) or damage to any property, including, 

without limitation, all consequential damages and expenses (including attorney fees), from any cause whatsoever arising from or 

connected with its service hereunder, resulting from the negligence or intentional acts of PROVIDER, its agents or employees. It is 

understood and agreed that such indemnity shall survive the termination of this Contract. 

The parties hereby acknowledge and agree that the School Board of Osceola County, as an agency of the State of Florida, is a 

sovereign entity that is by law immune from suit for tort except to the extent specified in Section 768.28, Florida Statutes. No 

provision of this agreement shall constitute, or be interpreted as, a waiver of sovereign immunity, and all defenses relative to 

sovereign immunity shall be preserved. 

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X. COPYRIGHT AND PATENT INFRINGEMENT LAWS 

All materials used by PROVIDER are subject to federal law regarding copyrights and patents. 

Y. REQUIRED DOCUMENTS 

PROVIDER shall provide the DISTRICT with the following required documents when the executed contract is submitted to DISTRICT. 

I. Insurance certificate with satisfactory evidence of compliance with all insurance coverage Insurance Section of this 

contract 

II. Accident/Incident reporting procedures as described in the Accident/Incident Report Section of this contract 

III. Certification regarding debarment, suspension or ineligibility for award 

(34 CFR 85) 

The following certification is applicable only to contract for $25,000 or more that are funded in whole or part with Federal funds. 

By signing this document, the PROVIDER certifies that it: 

a) Is not presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded by any federal 

department or agency 

b) Has not, within a three-year period preceding this contract been convicted of or had a civil judgment rendered against 

them for commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a 

public (Federal, State or local) transaction or contract under a public transaction; violation of Federal or State antitrust 

statutes or commission of embezzlement, theft forgery, bribery, falsification or destruction of records, making false 

statements, or receiving stolen property 

c) Is not presently indicted for, or otherwise criminally or civilly charged by a government entity (Federal, State, or local) 

with, commission of any of the offenses enumerated in paragraph b. (above) of this section, and 

d) Has not within a three-year period preceding this contract had one or more public transactions (Federal, State, or local) 

terminated for cause or default 

4. RIGHT TO WITHHOLD 

DISTRICT may withhold payment to PROVIDER, with a written notice of such withholding, when in the opinion of DISTRICT, PROVIDER is 

not in compliance with this contract. 

If DISTRICT gives notice of intent to withhold, PROVIDER shall have fourteen (14) calendar days from the day of receipt of said notice to 

correct such deficiency and/or may invoke the dispute resolution provision herein. If deficiency is not corrected within fourteen (14) calendar 

days, the DISTRICT will give written notice to terminate this contract. 

5. TERMINATION 

Subject to the provisions Section 3H(V) of the Contract, to terminate this Contract, either party shall give twenty (20) calendar days written 

notice as provided herein prior to the date of the termination. The fourteen (14) day notice of intent to withhold will be counted as part of the 

twenty (20) calendar day written notice. 

A. This Contract may be terminated if PROVIDER fails to submit the required documents (listed on Section X above) and the executed 

contract by the due date, September ____, 2012 at 4:30 pm. 

B. This Contract may be terminated if PROVIDER is unable to meet the agreed-upon goals and timetables as established in the 

student’s SLP. 

C. This Contract may be terminated if PROVIDER fails to comply with all marketing requirements or if PROVIDER distributes incorrect 

information about PROVIDER’S program. 

D. If DISTRICT must present PROVIDER with more than two notices of intent to withhold, upon third such notice DISTRICT will notify 

PROVIDER of intent to terminate this contract. 

E. PROVIDER’S exercise of its right to terminate this Contract shall not alleviate its responsibilities to complete any existing SLP’s. 

Upon termination without default of PROVIDER, DISTRICT shall pay, without duplication, for all services satisfactorily performed to 

date of termination. In consideration of this payment PROVIDER waives all rights to any future payments for damages. 

F. Any amounts owed DISTRICT by PROVIDER at the time of Termination will be set off against the final payment. 

G. Notwithstanding paragraph 10 below, PROVIDER’S services shall be suspended during an investigation by the DISTRICT, State of 

Florida or other law enforcement agency. DISTRICT may terminate the PROVIDER’S Contract agreement immediately, in its sole 

discretion after the review of the results of said investigation. The PROVIDER may appeal this decision to FDOE. 

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6. PROHIBITION OF LOBBYING 

No funds made available shall be used in any way for lobbying or fundraising activities. 

7. INDEPENDENT CONTRACTOR STATUS 

This Contract is by and between two independent entities and is not intended to and shall not be construed to create a relationship with the 

PROVIDER of agent, servant, employee, partnership, joint venture, or associate. PROVIDER understands and agrees that it shall be 

responsible for providing its own salaries, payroll, taxes, withholding, insurance, workers compensation coverage and all other benefits of any 

kind, as required by law for its own employees, and assumes the full responsibility for the acts, and/or omissions of his/her employees or 

agents as they relate to the services to be provided under this Contract. 

8. NON-EXCLUSIVITY 

It is understood that the DISTRICT may also contract with other PROVIDERS to provide SES services. This contract in no way gives 

exclusivity to the PROVIDER for services rendered under the SES program. 

9. GOVERNING LAW 

The terms and conditions of this Agreement shall be governed by the Laws of the State of Florida with venue in Osceola County, Florida. 

10. DISPUTES 

Dispute between DISTRICT and PROVIDER concerning the meaning, requirements or performance of this Contract shall be submitted in 

writing and delivered in person or by certified mail to Dr. Sonia Vazquez Esposito, Director of the Charter Schools and Educational Choices 

Department, 817 Bill Beck Blvd. Portable 803A, Kissimmee, Florida 34744. PROVIDER shall have the right to submit written documentation 

concerning the dispute and DISTRICT shall conduct a fair and thorough investigation concerning the dispute. The determination of DISTRICT 

shall be made by the Superintendent’s designee, and shall be made in writing. If the determination of the DISTRICT results in termination of 

this contract, PROVIDER will be given ten (10) calendar days written notice and may appeal the decision to the FDOE, which will be 

responsible for rendering a final written determination that will be binding on the parties. 

11. MODIFICATIONS AND AMENDMENTS 

This Contract may be modified or amended only by a written document signed by authorized representatives of PROVIDER and DISTRICT. 

No change in this Contract or in the SLP shall result in DISTRICT financial obligation to PROVIDER in excess of the State/Federal 

reimbursement rate per student per year to DISTRICT. Once an addendum and extension is entered into, all portions of the Original 

Agreement shall remain in force unless there is a conflict in language. In any area of conflict, language in the addendum and extension shall 

take precedence. 

12. NOTICES 

Notices required under this Contract shall be valid when delivered by hand delivery, certified mail, facsimile transmission, email or national 

overnight delivery or courier service such as Federal Express or UPS. All correspondence to the DISTRICT must be delivered to Adriana 

Casillas, DISTRICT NCLB Educational Specialist at 817 Bill Beck Blvd., Portable 803A, Kissimmee, FL 34744. All correspondence to 

PROVIDER will be provided to the address as noted on the PROVIDER’S state approved application unless DISTRICT is otherwise notified 

in writing. 

13. SEVERABILITY CLAUSE 

If any provision of this Contract is held in whole or in part to be unenforceable by DISTRICT for any reason, the remainder of that provision 

and of the entire Agreement shall be severable and remain in effect. 

14. TRANSPORTATION 

Transportation arrangements for the students receiving services under this Contract are between the PROVIDER and eligible students’ 

parents. The DISTRICT has no obligation to provide transportation in connection with the PROVIDER’S services under this Contract. 

15. ENTIRE CONTRACT/AGREEMENT 

The following School Board of Osceola County Title I Supplemental Educational Services documentation constitutes the entire Agreement 

between DISTRICT and PROVIDER: 

A. Contract 

B. Letter of Intent 

C. Student Enrollment Form 

D. PROVIDER state-approved application 

E. Insurance Provisions 

F. Osceola County Tax Receipt 

G. Tutor List 

H. Tutor Training Log signed 

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I. Student Learning Plan (SLP) 

J. Final Student Progress Report 

K. Rental Facilities Policy 

L. EIA Code of Ethics as amended January 8, 2008. 

These documents supersede any prior or understanding or agreement with respect to the services contemplated. 

65

TITLE I SUPPLEMENTAL EDUCATIONAL SERVICES CONTRACT 

Each party signing this contract on behalf of either party individually warrants that he or she has full legal power to execute the contract on behalf of 

the party for whom he or she is signing and to bind and obligate such party with respect to all provisions contained in the contract. 

THE SCHOOL BOARD OF OSCEOLA COUNTY, FLORIDA: 

By: ____________________________ 

Barbara Horn, Chairman 

Date Approved: ___________________ 

ATTEST: 

By: ____________________________ 

Melba Luciano, Superintendent 

The School Board of Osceola County, Florida 

817 Bill Beck Blvd. 

Kissimmee, Florida 34744 

SUPPLEMENTAL EDUCATIONAL SERVICES PROVIDER: 

____________________________________________________________________________ 

Provider Authorized Representative: Name / Title / Signature / Date 

____________________________________________________________________________ 

Name of Supplemental Educational Services Provider: 

____________________________________________________________________________ 

Address 

____________________________________________________________________________ 

City / State / Zip Code 

____________________________________________________________________________ 

Phone Number/ Tax Identification Number: 

____________________________________________________________________________ 

Fax Number 

____________________________________________________________________________ 

Email Address 

Authorized name, contact number and address for sending notice and information if different from above: 

____________________________________________________________________________ 

Name / Title 

Address 

____________________________________________________________________________ 

Date / Phone number 

City / State / Zip Code 

____________________________________________________________________________ 

Fax Number 

____________________________________________________________________________ 

Email Address 

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SCHOOL BOARD AGENDA 

CONTRACT SUMMARY SHEET 

CONTRACT INFORMATION 

LEGAL NAME OF COMPANY: 

Address: 

City, State and Zip Code: 

CONTRACT NUMBER: 

TERM of CONTRACT: From: To: 

Renewal Options: From: To: 

DESCRIPTION OF SERVICES: 

LOCATION OF SERVICES: 

TOTAL DOLLAR AMOUNT OF CONTRACT: 

SCHOOL/DEPARTMENT NAME: 

SCHOOL/DEPARTMENT CONTACT: 

REQUESTING ADMINISTRATOR(S): 

EXT: 

FUNDING SOURCE (BUDGET STRIP): 

PURCHASING DEPARTMENT 

Buyer Initials Contract Approved by Buyer =/ $3,000 Date Initials 

Type of Agreement Contracted forwarded to Atty. by Director Date Initials 

Sunbiz.org 

Contract Approved by Attorney 

Insurance Required 

Vendorlink Registered 

Superintendent Approval? 

Board Approval? 

Relate to another Contract? If Yes, 

Agenda Prepared By: 

If Yes, Orig. No.: 

Date approved by Superintendent/Board: 

Notes: 

PURCHASING DIRECTOR APPROVAL: ___________________________________ 

Revised 7.30.2012 

DATE: __________________________ 

67


68

BUSINESS & FINANCE 


91

Date of 

Donation Recipient School/Dept. Name of Donor Item Donated Value 

08/09/12 Osceola High School Mikeala Sparks Cash $ 164.00 

08/13/12 Osceola High School Pollo Tropical Check 500.00 

08/14/12 Community Relations Foundation For Osceola Education Check 4,000.00 

08/14/12 Michigan Avenue Elementary Michigan Avenue Elementary PTO Check 3,620.82 

08/16/12 Community Relations Central Florida Credit Union Check 2,000.00 

08/21/12 


School 

The Walt Disney Company 

Foundation Check 1,000.00 

08/21/12 St. Cloud Elementary School St. Cloud Elementary School PTO School Spirit Shirts 11,033.00 

TOTAL $ 22,317.82 

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The School District of Osceola County 

Monthly Financial Report 

May 31, 2012 

95


Governmental Balance Sheet 

Account 

Fund Types 

For the Fiscal Year through May 31, 2012 Number General Debt Service Capital Projects Special Revenue Internal Service Total 

100 200 300 400 700 

ASSETS 

Cash and Cash Equivalents 1110 0.00 10,430,197.23 13,745,357.51 11,552,006.07 7,000,917.64 42,728,478.45 

Investments 1160 100,878,981.86 733,956.02 59,375,351.64 0.00 15,900,622.88 176,888,912.40 

Accounts Receivable 1130 5,717.82 0.00 0.00 0.00 1,215.91 6,933.73 

Due from Other Funds 1140 800,583.56 0.00 2,984,362.63 627.75 0.00 3,785,573.94 

Due from Other Agencies 1220 128,051.97 0.00 229,829.74 1,639,314.14 0.00 1,997,195.85 

Inventory 1150 1,828,015.12 0.00 0.00 535,521.02 0.00 2,363,536.14 

Prepaid Items 1230 0.00 0.00 0.00 0.00 1,912,098.52 1,912,098.52 

Total Assets 103,641,350.33 11,164,153.25 76,334,901.52 13,727,468.98 24,814,854.95 229,682,729.03 

LIABILITIES AND FUND BALANCES 

LIABILITIES 

Salaries and Benefits Payable 2110 29,182.16 0.00 0.00 59,029.95 0.00 88,212.11 

Payroll Deductions and Withholdings 2170 1,727,220.74 0.00 0.00 596,493.70 0.00 2,323,714.44 

Accounts Payable 2120 5,548.10 0.00 0.00 5,027.99 287,514.67 298,090.76 

Sales Tax Payable 2260 2,796.22 0.00 0.00 459.30 0.00 3,255.52 

Estimated Liability Self Insurance 2270 0.00 0.00 0.00 0.00 4,941,728.72 4,941,728.72 

Due to Other Agencies 2230 1,490,396.59 0.00 0.00 166,045.67 0.00 1,656,442.26 

Due to Other Funds 2160 616,166.07 0.00 2,392,089.97 446,962.16 188,021.87 3,643,240.07 

Deferred Revenue 2410 48,744.97 0.00 0.00 111,717.25 0.00 160,462.22 

Total Liabilities 3,920,054.85 0.00 2,392,089.97 1,385,736.02 5,417,265.26 13,115,146.10 

FUND BALANCES 

Total Fund Balances 2700 99,721,295.48 11,164,153.25 73,942,811.55 12,341,732.96 19,397,589.69 216,567,582.93 

Total Liabilities and Fund Balances 103,641,350.33 11,164,153.25 76,334,901.52 13,727,468.98 24,814,854.95 229,682,729.03 

96

General Fund 


Revenue & Expenditures - Budget And Actual Account Budgeted Amounts 

Actual Percentage of 

For the Fiscal Year through May 31, 2012 Number Original Current Amounts Current Budget 

REVENUES 

Federal Direct 3100 400,000.00 460,000.00 373,696.48 81.24% 

Federal Through State 3200 194,355.00 177,386.20 98,599.33 55.58% 

State Sources 3300 234,768,678.00 231,045,563.87 211,993,609.16 91.75% 

Local Sources 3400 115,794,497.00 117,222,255.20 109,551,211.30 93.46% 

Total Revenues 351,157,530.00 348,905,205.27 322,017,116.27 92.29% 

EXPENDITURES 

Current: 

Instruction 5000 265,208,743.03 258,306,476.06 195,502,278.69 75.69% 

Pupil Personnel Services 6100 18,581,982.64 19,828,197.43 17,066,990.68 86.07% 

Instructional Media Services 6200 3,617,223.45 4,256,823.66 3,618,449.31 85.00% 

Instruction and Curriculum Development Services 6300 6,255,086.87 6,674,009.01 5,663,733.92 84.86% 

Instructional Staff Training Services 6400 5,552,626.49 5,088,688.22 3,903,123.10 76.70% 

Instruction Related Technology 6500 3,386,917.95 3,356,825.69 3,054,568.45 91.00% 

Board 7100 1,770,761.58 1,912,150.45 1,515,677.08 79.27% 

General Administration 7200 1,426,550.83 1,369,741.01 1,141,897.01 83.37% 

School Administration 7300 22,567,928.70 22,111,233.85 19,367,754.71 87.59% 

Facilities Acquisition and Construction 7400 2,961,547.14 3,286,786.32 2,625,732.33 79.89% 

Fiscal Services 7500 1,920,887.62 1,903,655.45 1,673,579.01 87.91% 

Food Services 7600 38,729.45 205,232.19 200,722.95 97.80% 

Central Services 7700 6,276,995.15 6,573,160.44 5,557,303.95 84.55% 

Pupil Transportation Services 7800 19,866,138.38 19,469,030.94 15,941,778.24 81.88% 

Operation of Plant 7900 28,074,170.48 30,107,188.90 25,713,995.68 85.41% 

Maintenance of Plant 8100 10,341,153.76 11,484,636.77 10,499,900.87 91.43% 

Administrative Tech Services 8200 3,279,528.85 3,334,565.65 2,861,534.47 85.81% 

Community Services 9100 478,796.49 696,457.93 398,019.36 57.15% 

Debt Service 9200 353,068.00 353,098.00 353,004.54 99.97% 

Total Expenditures 401,958,836.86 400,317,957.97 316,660,044.35 79.10% 

Excess (Deficiency) of Revenues Over (Under) Expenditures (50,801,306.86) (51,412,752.70) 5,357,071.92 

OTHER FINANCING SOURCES (USES) 

Long-term Debt Proceeds & Sales of Capital Assets 3700 172,489.08 177,083.56 

Transfers In 3600 13,998,637.00 14,437,593.76 2,585,559.86 

Transfers Out 9700 0.00 0.00 

Total Other Financing Sources (Uses) 13,998,637.00 14,610,082.84 2,762,643.42 

Net Change in Fund Balances (36,802,669.86) (36,802,669.86) 8,119,715.34 

Fund Balances, Prior Year 2800 91,601,580.14 91,601,580.14 91,601,580.14 

Adjustment to Fund Balances 2891 

Fund Balances, Current Year 2700 54,798,910.28 54,798,910.28 99,721,295.48 

97

Debt Service Fund 





REVENUES 

Federal Direct 3100 2,349,000.00 2,349,000.00 2,349,000.00 100.00% 

Federal Through State 3200 0.00 0.00 

State Sources 3300 1,634,360.12 1,634,360.12 0.00 0.00% 

Local Sources 3400 10,658,074.64 10,658,074.64 7,661,198.13 71.88% 


EXPENDITURES 

Current: 

Instruction 5000 0.00 0.00 

Pupil Personnel Services 6100 0.00 0.00 

Instructional Media Services 6200 0.00 0.00 

Instruction and Curriculum Development Services 6300 0.00 0.00 

Instructional Staff Training Services 6400 0.00 0.00 

Instruction Related Technology 6500 0.00 0.00 

Board 7100 0.00 0.00 

General Administration 7200 0.00 0.00 

School Administration 7300 0.00 0.00 

Facilities Acquisition and Construction 7400 0.00 0.00 

Fiscal Services 7500 0.00 0.00 

Food Services 7600 0.00 0.00 

Central Services 7700 0.00 0.00 

Pupil Transportation Services 7800 0.00 0.00 

Operation of Plant 7900 0.00 0.00 

Maintenance of Plant 8100 0.00 0.00 

Administrative Tech Services 8200 0.00 0.00 

Community Services 9100 0.00 0.00 

Debt Service 9200 30,754,606.04 30,754,606.04 18,997,380.88 61.77% 


Excess (Deficiency) of Revenues Over (Under) Expenditures (16,113,171.28) (16,113,171.28) (8,987,182.75) 


Long-term Debt Proceeds & Sales of Capital Assets 3700 0.00 0.00 

Transfers In 3600 18,372,252.28 18,362,095.44 18,323,912.07 

Transfers Out 9700 (2,337,000.00) (2,337,000.00) 0.00 

Total Other Financing Sources (Uses) 16,035,252.28 16,025,095.44 18,323,912.07 

Net Change in Fund Balances (77,919.00) (88,075.84) 9,336,729.32 




98

Capital Projects Fund 





REVENUES 

Federal Direct 3100 0.00 0.00 


State Sources 3300 9,113,134.00 2,681,082.46 2,090,736.60 77.98% 

Local Sources 3400 25,962,549.00 32,034,351.27 31,472,623.29 98.25% 


EXPENDITURES 

Current: 







Board 7100 0.00 0.00 



Facilities Acquisition and Construction 7400 68,834,264.81 68,176,761.92 36,154,995.02 53.03% 









Debt Service 9200 0.00 0.00 


Excess (Deficiency) of Revenues Over (Under) Expenditures (33,758,581.81) (33,461,328.19) (2,591,635.13) 


Long-term Debt Proceeds & Sales of Capital Assets 3700 42,339.27 42,339.27 

Transfers In 3600 2,337,000.00 2,337,000.00 0.00 

Transfers Out 9700 (32,370,889.28) (32,799,689.20) (20,909,471.93) 

Total Other Financing Sources (Uses) (30,033,889.28) (30,420,349.93) (20,867,132.66) 

Net Change in Fund Balances (63,792,471.09) (63,881,678.12) (23,458,767.79) 




99

Special Revenue Fund 





REVENUES 

Federal Direct 3100 3,178,233.84 4,400,422.84 2,978,867.04 67.70% 

Federal Through State 3200 62,544,214.50 69,791,959.61 42,995,803.25 61.61% 

State Sources 3300 312,300.00 312,300.00 355,862.00 113.95% 

Local Sources 3400 8,619,681.00 8,619,848.36 8,255,081.12 95.77% 


EXPENDITURES 

Current: 

Instruction 5000 28,981,492.90 28,562,034.51 16,021,627.17 56.09% 

Pupil Personnel Services 6100 1,128,588.20 2,379,639.45 1,647,575.49 69.24% 

Instructional Media Services 6200 87,925.65 75,259.80 4,434.10 5.89% 

Instruction and Curriculum Development Services 6300 5,625,656.77 7,343,631.15 5,165,707.58 70.34% 

Instructional Staff Training Services 6400 4,370,208.81 7,916,304.95 2,850,808.74 36.01% 

Instruction Related Technology 6500 81,428.85 71,905.35 62,330.89 86.68% 

Board 7100 0.00 0.00 

General Administration 7200 1,117,781.82 2,285,210.89 1,379,152.38 60.35% 

School Administration 7300 19,108.82 12,617.37 66.03% 

Facilities Acquisition and Construction 7400 164,533.00 0.00 0.00% 


Food Services 7600 25,052,584.24 25,063,739.32 19,354,057.99 77.22% 

Central Services 7700 3,159,898.68 1,920,475.99 661,295.60 34.43% 

Pupil Transportation Services 7800 243,259.06 909,459.21 299,601.09 32.94% 

Operation of Plant 7900 0.00 (2.40) 

Maintenance of Plant 8100 9,175.00 90,843.81 57,571.90 63.37% 

Administrative Tech Services 8200 1,664,020.96 1,922,895.38 117,741.60 6.12% 

Community Services 9100 2,801,506.23 4,068,587.01 3,642,523.32 89.53% 

Debt Service 9200 0.00 0.00 


Excess (Deficiency) of Revenues Over (Under) Expenditures 330,902.17 330,902.17 3,308,570.59 



Transfers In 3600 0.00 0.00 


Total Other Financing Sources (Uses) 0.00 0.00 0.00 

Net Change in Fund Balances 330,902.17 330,902.17 3,308,570.59 




100

Internal Service Fund 





REVENUES 



State Sources 3300 0.00 0.00 

Local Sources 3400 52,410,101.00 53,164,805.11 46,554,284.22 87.57% 


EXPENDITURES 

Current: 







Board 7100 0.00 0.00 






Central Services 7700 50,873,415.00 50,873,415.00 42,339,700.42 83.23% 






Debt Service 9200 0.00 0.00 


Excess (Deficiency) of Revenues Over (Under) Expenditures 1,536,686.00 2,291,390.11 4,214,583.80 



Transfers In 3600 0.00 0.00 


Total Other Financing Sources (Uses) 0.00 0.00 0.00 

Change in Net Assets 1,536,686.00 2,291,390.11 4,214,583.80 

Net Assets, Prior Year 2800 15,183,005.89 15,183,005.89 15,183,005.89 

Adjustment to Net Assets 2891 

Net Assets, Current Year 2700 16,719,691.89 17,474,396.00 19,397,589.69 

101

Investment Summary 

May, 2012 

Amount 

Interest 

Rate 

Wells Fargo $ 1,174,223 0.18% 

TD Bank - Certificate of Deposit $ 25,000,000 0.42% 

Fifth Third Bank Certificate of Deposit $ 20,000,000 0.57% 

Investment Pool $ 100,991,999 0.50% 

Florida Education Investment Trust $ 24,057,927 0.29% 

Money Market Funds $ 9,525,136 0.05% 

State Board of Administration (A) $ 11,085,809 0.31% 

State Board of Administration (B) $ 262,043 0.00% 

Total/Average $ 192,097,138 0.43% 

Average Interest Rates 

0.70% 

0.60% 

0.50% 

0.40% 

0.30% 

0.20% 

0.10% 

0.00% 

MAY 11 JUN 11 JUL 11 AUG 11 SEP 11 OCT 11 NOV 11 DEC 11 JAN 12 FEB 12 MAR 12 APR 12 MAY 12 

102

General Fund 

May, 2012 May, 2011 

Uncollected 

11% 

Uncollected 

10% 

Collected 

89% 

Collected 

90% 

Collected $324,779,760 89.34% Collected $335,404,495 89.73% 

Uncollected $38,735,528 10.66% Uncollected $38,386,140 10.27% 

Estimated Revenue $363,515,288 100.00% Estimated Revenue $373,790,635 100.00% 

Unexpended 

21% 

Unexpended 

25% 

Expended 

79% 

Expended 

75% 

Expended $316,660,044 79.10% Expended $301,232,661 75.19% 

Unexpended $83,657,914 20.90% Unexpended $99,409,705 24.81% 

Appropriations $400,317,958 100.00% Appropriations $400,642,366 100.00% 

103

General Fund 

May, 2012 May, 2011 

Budgeted 

Fund Balance 

15% 

Budgeted 

Fund Balance 

12% 

Committed 

Revenues 

85% 

Committed 

Revenues 

88% 

Budgeted Fund Balance $54,798,910 15.07% Budgeted Fund Balance $43,762,043 11.71% 

Committed Revenues $308,716,378 84.93% Committed Revenues $330,028,592 88.29% 

Estimated Revenues $363,515,288 100.00% Estimated Revenues $373,790,635 100.00% 

Budgeted Fund Balance 

$60,000,000 

$50,000,000000 000 

$40,000,000 

$30,000,000 

$20,000,000 

$10,000,000 

$0 

$54,798,910 

$43,762,043 

May, 2012 May, 2011 

104


May, 2012 May, 2011 

Uncollected 

12% 

Uncollected 

16% 

Collected 

88% 

Collected 

84% 

Collected $46,554,284 87.57% Collected $45,586,847 84.04% 

Uncollected $6,610,521 12.43% Uncollected $8,660,410 15.96% 

Estimated Revenue $53,164,805 100.00% Estimated Revenue $54,247,257 100.00% 

Unexpended 

17% Unexpended 

23% 

Expended 

83% 

Expended 

77% 

Expended $42,339,700 83.23% Expended $41,800,330 77.06% 

Unexpended $8,533,715 16.77% Unexpended $12,442,543 22.94% 

Appropriations $50,873,415 100.00% Appropriations $54,242,873 100.00% 

105


May, 2012 May, 2011 

Budgeted 

Fund Balance 

33% 

Budgeted 

Fund Balance 

18% 

Committed 

Revenues 

67% 

Committed 

Revenues 

82% 

Budgeted Fund Balance $17,474,396 32.87% Budgeted Fund Balance $9,703,665 17.89% 

Committed Revenues $35,690,409 67.13% Committed Revenues $44,543,592 82.11% 

Estimated Revenues $53,164,805 100.00% Estimated Revenues $54,247,257 100.00% 

Budgeted Fund Balance 

$20,000,000 

$18,000,000 

$16,000,000 

$14,000,000 

$12,000,000 

$10,000,000 

$8,000,000 

$6,000,000 

$4,000,000 

$2,000,000 

$0 

$17,474,396 

$9,703,665 

May, 2012 May, 2011 

106

107

The School District of Osceola County Florida 

Request to Remove Property and Equipment from Inventory 

Board Meeting 


Property 

Record 

Number/ Serial 

Number/ 

Quantity Description of Item Facility Reason 

Depreciated 

Value 

Property 

Condition 

Sell/Action Requested 

200456035 DVR ALCO G 0.00 3 A1-Assets 

199840793 Shredder Cypress Elementary 0.00 3 George Gideon Auction 


200146319 Videonics 

School G 0.00 3 George Gideon Auction 

199124711 Carpet Clearning Extractor Lakeview Elementary 0.00 3 George Gideon Auction 

199840716 Pressure Washer Lakeview Elementary 0.00 3 George Gideon Auction 

1988-14701 TV Lakeview Elementary 0.00 3 George Gideon Auction 

1 TV's Cypress Elementary 0.00 3 George Gideon Auction 

1 DVR ALCO G 0.00 3 A1-Assets 

23 Boxes Library Book Hickory Tree Elementary Outdated/Damaged 0.00 3 The Book Lady 

3 Library Books St. Cloud Elementary Outdated/Damaged 0.00 3 The Book Lady 

1 Radio St. Cloud Elementary 0.00 3 George Gideon Auction 

1 Projector St. Cloud Elementary 0.00 3 George Gideon Auction 

1 Camera Case St. Cloud Elementary 0.00 3 George Gideon Auction 

2 TV's St. Cloud Elementary Broken 0.00 3 George Gideon Auction 

2 Rolodexs Purchasing Department 0.00 3 George Gideon Auction 

1 Desk Laminator Purchasing Department 0.00 3 George Gideon Auction 

1 Drawer Organizer Purchasing Department 0.00 3 George Gideon Auction 

1 Floppy Disc Holder Purchasing Department 0.00 3 George Gideon Auction 

13 boxes Library Books 

Michigan Avenue 

Elemenary Outdated/Damaged 0.00 3 The Book Lady 

5 CD Players 


Elemenary 0.00 3 George Gideon Auction 

2 Gateway PC Cypress Elementary C 0.00 3 A1-Assets 

2 Cassette Players 



1 Record Player 



6 Touch Phonics Sets Cypress Elementary 0.00 3 George Gideon Auction 

1 Inkjet Printer Hickory Tree Elementary 0.00 3 George Gideon Auction 

8 box CDs Hickory Tree Elementary 0.00 3 George Gideon Auction 

108



Board Meeting 


Property 

Record 


Number/ 


Depreciated 

Value 

Property 

Condition 


1 box HDDs Central Avenue Elementary 0.00 3 George Gideon Auction 

1 Bookshelf ALCO 0.00 3 Junk 

25 Calculators Harmony High School Outdated/Damaged 0.00 3 George Gideon Auction 

2 Office Desks ALCO 0.00 3 Junk 

1 Table ALCO 0.00 3 Junk 

85130770 Risograph Hickory Tree Elementary Broken 0.00 3 George Gideon Auction 

150 Student Chairs Horizon Middle School 0.00 3 

Kissimmee Metal 

Recycling 

17 Pink Tables Horizon Middle School 0.00 3 


Recycling 

11 Tables Horizon Middle School 0.00 3 


Recycling 

3 Teacher Desks Horizon Middle School 0.00 3 


Recycling 

1 Computer Table Horizon Middle School 0.00 3 


Recycling 

34 Office Chairs Horizon Middle School 0.00 3 


Recycling 

5 Library Books Lakeview Elementary Outdated/Damaged 0.00 3 The Book Lady 

1 Rolling Globe Lakeview Elementary 0.00 3 George Gideon Auction 

5 4 Drawer File Cabinet Reedy Creek Elementary 0.00 3 


Recycling 

2 Rolling Cabinets Reedy Creek Elementary 0.00 3 


Recycling 

2 Student Chairs Reedy Creek Elementary 0.00 3 


Recycling 

3 Trapezoid Tables Reedy Creek Elementary 0.00 3 


Recycling 

1 2 Drawer File Cabinets Reedy Creek Elementary 0.00 3 


Recycling 

1 Easel Reedy Creek Elementary 0.00 3 Junk 

1 Podium Reedy Creek Elementary 0.00 3 Junk 

2 TVs Reedy Creek Elementary 0.00 3 


Recycling 

10 Sewing Machines Reedy Creek Elementary 0.00 3 


Recycling 

38 boxes Library Books Reedy Creek Elementary Outdated/Damaged 0.00 3 The Book Lady 

1 box Teacher Resources Reedy Creek Elementary Outdated/Damaged 0.00 3 The Book Lady 


17 Rolling Carts Reedy Creek Elementary 0.00 3 

Recycling 

109



Board Meeting 


Property 

Record 


Number/ 


Depreciated 

Value 

Property 

Condition 


13 Cassette Players Reedy Creek Elementary 0.00 3 George Gideon Auction 

10 VHS Players Reedy Creek Elementary 0.00 3 George Gideon Auction 

1 TV St. Cloud Middle School 0.00 3 George Gideon Auction 

2 VCR St. Cloud Middle School 0.00 3 George Gideon Auction 

1 Laser Disc St. Cloud Middle School 0.00 3 George Gideon Auction 

1 Disc Player Reedy Creek Elementary 0.00 3 George Gideon Auction 

1 Carousel Tray Reedy Creek Elementary 0.00 3 George Gideon Auction 

1 Microscope & Case Reedy Creek Elementary 0.00 3 George Gideon Auction 

4 Record Player Reedy Creek Elementary 0.00 3 George Gideon Auction 

2 Jeopardy Sets Cypress Elementary School 0.00 3 George Gideon Auction 

1 box Jeopardy Games Cypress Elementary School 0.00 3 George Gideon Auction 

8 boxes VCR Tapes Cypress Elementary School 0.00 3 George Gideon Auction 

Cd Roms/Teacher 

3 boxes 

Resources Cypress Elementary School 0.00 3 George Gideon Auction 

4 boxes Library Books Cypress Elementary School Outdated/Damaged 0.00 3 The Book Lady 

2 VCR St. Cloud Middle 0.00 3 George Gideon Auction 

2 Typewriters 


School H 0.00 3 George Gideon Auction 

1 TV 



2 VCR 


School D 0.00 3 George Gideon Auction 

1 Laptop Bags 


School 0.00 3 A1-Assets 

1 TV Highlands Elementary 0.00 3 George Gideon Auction 

4 TV St. Cloud Middle 0.00 3 George Gideon Auction 

5 Pull Down Maps St. Cloud Middle Obsolete 0.00 3 George Gideon Auction 

PROPERTY CONDITION 

KEY: 

1=GOOD 

2= FAIR 

3=POOR 

110

111




Property Record 


Number/ 


Depreciated 

Value 

Property 

Condition Sell/Action Requested 

200354179 Camcorder ALCO H 0.00 3 A-1 Assets 

200562281 Gateway PC ALCO H 0.00 3 A-1 Assets 

200561988 Gateway PC ALCO G 0.00 3 A-1 Assets 





200353129 EMAC ALCO G 0.00 3 A-1 Assets 








200353155 EMAC ALCO G 0.00 3 A-1 Assets 


200561297 HP Printer Central Avenue Elementary 0.00 3 George Gideon Auction 

200148675 ESQ PC Central Avenue Elementary 0.00 3 A-1 Assets 

200448556 Panasonic PC Central Avenue Elementary 0.00 3 A-1 Assets 

199840820 Canon Copier Cypress Elementary C 0.00 3 George Gideon Auction 

200769759 Canon Copier Cypress Elementary C 0.00 3 George Gideon Auction 

199840793 Shredder Cypress Elementary C 0.00 3 George Gideon Auction 

200664924 Gateway PC Cypress Elementary C 0.00 3 A-1 Assets 







200044848 Laserjet Printer 


School H 0.00 3 A-1 Assets 









School E 0.00 3 A-1 Assets 







200459552 ImageRunner 8500 Harmony High School 0.00 3 George Gideon Auction 

200460007 Projector Harmony High School Outdated 0.00 3 George Gideon Auction 

112






Number/ 


Depreciated 

Value 

Property 

Condition 




200459607 Projector Harmony High School Broken 0.00 3 George Gideon Auction 

200355596 ESQ PC Hickory Tree Elementary E 0.00 3 A-1 Assets 

200459490 Gateway PC Hickory Tree Elementary A/D 0.00 3 A-1 Assets 

200457360 HP PC Hickory Tree Elementary C/D 0.00 3 A-1 Assets 

200666685 Gateway PC Hickory Tree Elementary A/G 0.00 3 A-1 Assets 

200457575 Gateway PC Hickory Tree Elementary A/F/G 0.00 3 A-1 Assets 

200457360 HP Laserjet Printer Hickory Tree Elementary 0.00 3 George Gideon Auction 

200355596 ESQ PC Hickory Tree Elementary A 0.00 3 A-1 Assets 

200769005 Powershredder Hickory Tree Elementary 0.00 3 George Gideon Auction 

200560395 Laserjet Printer Hickory Tree Elementary 0.00 3 A-1 Assets 

200458255 ESQ PC Highlands Elementary E 0.00 3 A-1 Assets 

199635339 ESQ PC Horizon Middle School A/C 0.00 3 A-1 Assets 





200250988 ESQ PC Horizon Middle School A/C 0.00 3 George Gideon Auction 

200354039 UPS Horizon Middle School G 0.00 3 George Gideon Auction 

200359025 UPS Horizon Middle School G 0.00 3 George Gideon Auction 





200457982 HP Printer Horizon Middle School A/C 0.00 3 George Gideon Auction 




200249978 Canon Printer Horizon Middle School A/C 0.00 3 George Gideon Auction 



199738890 First Class Software Horizon Middle School Outdated 0.00 3 George Gideon Auction 

200043508 Netware Software Horizon Middle School Outdated 0.00 3 George Gideon Auction 

113






Number/ 


Depreciated 

Value 

Property 

Condition 


199839974 Star Reading Software Horizon Middle School 0.00 3 George Gideon Auction 

200457991 HP Printer Horizon Middle School A/C/D 0.00 3 George Gideon Auction 

200250813 IBM Thinkpad Human Resources A 0.00 3 A-1 Assets 

200354636 IBM Thinkpad Human Resources A 0.00 3 A-1 Assets 

199226512 Writing Center Software Lakeview Elementary 0.00 3 A-1 Assets 

200561415 Gateway PC Neptune Middle School G 0.00 3 A-1 Assets 

200561692 Gateway PC Neptune Middle School G 0.00 3 A-1 Assets 

200355227 ESQ PC Neptune Middle School H 0.00 3 A-1 Assets 






200771385 Visual Presenter St. Cloud Elementary 0.00 3 George Gideon Auction 

200770725 Visual Presenter St. Cloud Elementary 0.00 3 George Gideon Auction 

200666528 Gateway PC St. Cloud Elementary F 0.00 3 A-1 Assets 

200768806 Gateway PC St. Cloud Elementary H 0.00 3 A-1 Assets 






200666524 Gateway PC St. Cloud Elementary F/H 0.00 3 A-1 Assets 

2 Monitors ALCO H 0.00 3 A1-Assets 

23 Hard Drives ALCO 0.00 3 A1-Assets 

5 Keyboards ALCO 0.00 3 George Gideon Auction 

1 HP Printer ALCO 0.00 3 George Gideon Auction 

2 Overhead Projectors ALCO 0.00 3 George Gideon Auction 

4 Overhead Projectors ALCO 0.00 3 George Gideon Auction 





43 Monitors Cypress Elementary C 0.00 3 George Gideon Auction 

KCMD6FP IBM PC Cypress Elementary C 0.00 3 A1-Assets 

KCMD6RT IBM PC Cypress Elementary C 0.00 3 A1-Assets 

KCVL8RN IBM PC Cypress Elementary C 0.00 3 A1-Assets 

KCVL7XL IBM PC Cypress Elementary C 0.00 3 A1-Assets 

KCVL8RR IBM PC Cypress Elementary C 0.00 3 A1-Assets 

LKYPM3B IBM PC Cypress Elementary C 0.00 3 A1-Assets 

KCVL8TY IBM PC Cypress Elementary C 0.00 3 A1-Assets 

114






Number/ 


Depreciated 

Value 

Property 


LKYPM36 IBM PC Cypress Elementary C 0.00 3 A1-Assets 

LKYPM3D IBM PC Cypress Elementary C 0.00 3 A1-Assets 

LKYPM3H IBM PC Cypress Elementary C 0.00 3 A1-Assets 

LKYPM2Z IBM PC Cypress Elementary C 0.00 3 A1-Assets 

KCMD6HZ IBM PC Cypress Elementary C 0.00 3 A1-Assets 

LKYPM3K IBM PC Cypress Elementary C 0.00 3 A1-Assets 

KCVL8RT IBM PC Cypress Elementary C 0.00 3 A1-Assets 

KCVL7XY IBM PC Cypress Elementary C 0.00 3 A1-Assets 

KCRZOCW IBM PC Cypress Elementary C 0.00 3 A1-Assets 

KCRZODC IBM PC Cypress Elementary C 0.00 3 A1-Assets 

43 Monitors Cypress Elementary 0.00 3 George Gideon Auction 

2 Canon Copiers Cypress Elementary 0.00 3 George Gideon Auction 

1 UPS 



2 Printer Trays 



MX0461V098KV 

Printer 


School 0.00 3 George Gideon Auction 

MX0461VOD4KV 

Printer 



MX0461VOD6KV 

HU94S1NOR7FH 

HU94S1NOQTFH 

MX11L1DOY5JM 

MX11L1DOXOJM 

MX0461V)C6KV 

USECOO7850 

Printer 

Deskjet Printer 





Laserjet Printer 

1 Monitor 

1 UPS 

30 CD-Roms/Batteries 

3 Monitors 

2 Monitors 

ZV028451JAK 

CY929OC4CVS 

Monitor 

Monitor 






















School G/H 0.00 3 George Gideon Auction 







115






Number/ 


18H0050124607689 

22 Lexmark Printer 

EFA108 

SG92S1V2PNFB 

AS0033118760 

WS0005004337 

WS0004295 

Laserjet Printer 

Desktop Printer 

APC 

APC 

APC 

Depreciated 

Value 

Property 

Condition 














80 Overhead Projectors Harmony High School Outdated 0.00 3 George Gideon Auction 

1 Laserjet Printer Hickory Tree Elementary 0.00 3 A-1 Assets 

7 Monitors Hickory Tree Elementary 0.00 3 A-1 Assets 

1 Gateway PC Hickory Tree Elementary A/C/D 0.00 3 A1-Assets 

1 UPS Hickory Tree Elementary H 0.00 3 A1-Assets 

0209289625ht15A ESQ PC Hickory Tree Elementary D 0.00 3 A1-Assets 

0209289625HT25A ESQ PC Hickory Tree Elementary D 0.00 3 A1-Assets 

0209289625HT22A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets 

051414REJ06A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets 







0409295597HT01 ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets 



246801HTES01A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets 






0609295619HT03A0 









246801HTES04A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets 

251414REJ03A ESQ PC Hickory Tree Elementary E 0.00 3 116 A1-Assets






Number/ 


Depreciated 

Value 

Property 



228634HTE17A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets 


0609295617CE02A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets 

070909301181ESE4 

0A ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets 

1 ESQ PC Hickory Tree Elementary E 0.00 3 A1-Assets 

41084 Eiki Projector Hickory Tree Elementary 0.00 3 George Gideon Auction 



61231 ELMO Hickory Tree Elementary 0.00 3 George Gideon Auction 




2 Monitor Hickory Tree Elementary 0.00 3 George Gideon Auction 

1 Microfilm Viewer Hickory Tree Elementary 0.00 3 George Gideon Auction 

80 Monitors Hickory Tree Elementary 0.00 3 George Gideon Auction 

1 HP Scanner Hickory Tree Elementary 0.00 3 George Gideon Auction 

1 HP All-In-One Hickory Tree Elementary 0.00 3 George Gideon Auction 

1 UPS Backup Hickory Tree Elementary L 0.00 3 George Gideon Auction 

1 Old Donated Computer Hickory Tree Elementary 0.00 3 George Gideon Auction 

1 ESQ PC Hickory Tree Elementary 0.00 3 A1-Assets 

1 ESQ PC Hickory Tree Elementary 0.00 3 A1-Assets 

1 Intercom Phone Highlands Elementary 0.00 3 George Gideon Auction 

2 Power Adapters Highlands Elementary 0.00 3 George Gideon Auction 

2 Motorola Radios Highlands Elementary 0.00 3 George Gideon Auction 

4 ESQ PC Highlands Elementary E 0.00 3 A-1 Assets 

7 Monitors Highlands Elementary 0.00 3 A-1 Assets 

2 Compaq Evo Horizon Middle School A/C 0.00 3 A-1 Assets 

1 Gateway Horizon Middle School A/C 0.00 3 A-1 Assets 

LKKy071 IBM Lenova Think Center Horizon Middle School A/C 0.00 3 A-1 Assets 

LKKY058 IBM Lenova Think Center Horizon Middle School A/C 0.00 3 A-1 Assets 

LKPZVP5 IBM Lenova Think Center Horizon Middle School A/C 0.00 3 A-1 Assets 

LKYXV3N IBM Lenova Think Center Horizon Middle School A/C 0.00 3 A-1 Assets 

LKZRA32 IBM Lenova Think Center Horizon Middle School A/C 0.00 3 A-1 Assets 

LKYXV13M IBM Lenova Think Center Horizon Middle School A/C 0.00 3 A-1 Assets 

LKZRA3V IBM Lenova Think Center Horizon Middle School A/C 0.00 3 A-1 Assets 

LKN640 IBM Lenova Think Center Horizon Middle School A/C 0.00 3 A-1 Assets 

LKPZRZ27 IBM Lenova Think Center Horizon Middle School A/C 0.00 3 A-1 Assets 

117






Number/ 


Depreciated 

Value 

Property 


LKRAAG1 IBM Lenova Think Center Horizon Middle School A/C 0.00 3 A-1 Assets 

LKP2YR5 IBM Lenova Think Center Horizon Middle School A/C 0.00 3 A-1 Assets 

LKPZyL7 IBM Lenova Think Center Horizon Middle School A/C 0.00 3 A-1 Assets 

0608275116HM18 ESQ PC Horizon Middle School A/C 0.00 3 A-1 Assets 



0608275116AMO3 ESQ PC Horizon Middle School A/C 0.00 3 A-1 Assets 


0608275116HMO5 ESQ PC Horizon Middle School A/C 0.00 3 A-1 Assets 


262885MEDZA ESQ PC Horizon Middle School A/C 0.00 3 A-1 Assets 

0608275116HMON ESQ PC Horizon Middle School A/C 0.00 3 A-1 Assets 

08083411609HWO ESQ PC Horizon Middle School A/C 0.00 3 A-1 Assets 

262886MEOSA ESQ PC Horizon Middle School A/C 0.00 3 A-1 Assets 

0608275116HM124 

A ESQ PC Horizon Middle School A/C 0.00 3 A-1 Assets 

0608275116HM06A ESQ PC Horizon Middle School A/C 0.00 3 A-1 Assets 

08083411609HM05 


08083411609HM04 


0608275116HM26A ESQ PC Horizon Middle School A/C 0.00 3 A-1 Assets 

0608278115HM22A 08083411609HM11 

ESQ PC Horizon Middle School A/C 0.00 3 A-1 Assets 


0609295634BC02A ESQ PC Horizon Middle School A/C 0.00 3 A-1 Assets 

0609295634BC08A ESQ PC Horizon Middle School A/C 0.00 3 A-1 Assets 


3 Monitors Horizon Middle School 0.00 3 George Gideon Auction 

LKZRA3L IBM Think Center Horizon Middle School C 0.00 3 A1-Assets 

LKZRA3H IBM Think Center Horizon Middle School C 0.00 3 A1-Assets 

LKRRA3N IBM Think Center Horizon Middle School C 0.00 3 A1-Assets 

LKYXV3L IBM Think Center Horizon Middle School C 0.00 3 A1-Assets 

1 ESQ PC Horizon Middle School C 0.00 3 A1-Assets 

1 Monitor Horizon Middle School 0.00 3 George Gideon Auction 

s95066611385 UPS Horizon Middle School G 0.00 3 George Gideon Auction 

6 Palm Pilots Human Resources 0.00 3 George Gideon Auction 

17 Palm Pilot Cases Human Resources 0.00 3 George Gideon Auction 

10 Recharging Cables - USB Human Resources 0.00 3 George Gideon Auction 

9 Tungsten/E Palm Pilots Human Resources 0.00 3 George Gideon Auction 

10 Gateway PC Lakeview Elementary A/C 0.00 3 A-1 Assets 

118






Number/ 


Depreciated 

Value 

Property 


66103363KA Monitor Lakeview Elementary 0.00 3 A-1 Assets 

7TPN13B177404 Monitor Lakeview Elementary 0.00 3 A-1 Assets 

ME15690003573 Monitor Lakeview Elementary 0.00 3 A-1 Assets 

MEME15600004422 Monitor Lakeview Elementary 0.00 3 A-1 Assets 


107200051 Monitor Lakeview Elementary 0.00 3 A-1 Assets 

PSP044315467 Monitor Lakeview Elementary 0.00 3 A-1 Assets 



psp044510892 Monitor Lakeview Elementary 0.00 3 A-1 Assets 



PSP04410891 Monitor Lakeview Elementary 0.00 3 A-1 Assets 

3Z100340KA Monitor Lakeview Elementary 0.00 3 A-1 Assets 





P8P050215546 Monitor Lakeview Elementary 0.00 3 A-1 Assets 



p8P053007200 Monitor Lakeview Elementary 0.00 3 A-1 Assets 


4 Saxon Phonics Kits Lakeview Elementary 0.00 3 George Gideon Auction 

11 Overhead Projectors 


Elementary 0.00 3 George Gideon Auction 

1 Slide Projector 



1 16mm Projector 



1 Large Film Strip Projector 



1 Small Fil Strip Projector 



5 Monitors Osceola Virtual School 0.00 3 A-1 Assets 

58 Monitors 

Partin Settlement 


85 Monitors Pleasant Hill Elementary 0.00 3 A-1 Assets 

1 Computer Speaker Purchasing Department 0.00 3 George Gideon Auction 

1 Palm Pilot Purchasing Department 0.00 3 George Gideon Auction 

6 Misc. Wires/Cords Purchasing Department 0.00 3 George Gideon Auction 

2 Mice Purchasing Department 0.00 3 George Gideon Auction 

2 Keyboards Purchasing Department 0.00 3 George Gideon Auction 

8 Overhead Projectors Reedy Creek Elementary 0.00 3 George Gideon Auction 

1 Slide Projector Reedy Creek Elementary 0.00 3 George Gideon Auction 

119






Number/ 


Depreciated 

Value 

Property 

Condition 


2 Filmstrip Projectors Reedy Creek Elementary 0.00 3 George Gideon Auction 

1 Language Master Reedy Creek Elementary 0.00 3 George Gideon Auction 

1 Talk System Reedy Creek Elementary 0.00 3 George Gideon Auction 

1 16mm Projector Reedy Creek Elementary 0.00 3 George Gideon Auction 

3 UPS St. Cloud Elementary 0.00 3 George Gideon Auction 

2 Monitors St. Cloud Elementary 0.00 3 George Gideon Auction 

1 Printer St. Cloud Elementary 0.00 3 George Gideon Auction 

4 ESQ PC St. Cloud Elementary B/D/E 0.00 3 A-1 Assets 

2 Visual Presenters St. Cloud Elementary 0.00 3 George Gideon Auction 

1 ESQ PC St. Cloud Elementary F 0.00 3 A1-Assets 

1 Cart St. Cloud Middle School 0.00 3 George Gideon Auction 

1 Eiki Overhead St. Cloud Middle School 0.00 3 George Gideon Auction 

200015141 Overhead Projector St. Cloud Middle School 0.00 3 George Gideon Auction 














120






Number/ 


Depreciated 

Value 

Property 

Condition 













CS06101362 Overhead Projector St. Cloud Middle School 0.00 3 George Gideon Auction 











9840006 Opague Projector St Cloud Middle School 0.00 3 George Gideon Auction 

PROPERTY CONDITION KEY: 

1 = GOOD 

2 = FAIR 

3 = POOR 121

122



Board Meeting 




Number/ 


Depreciated 

Value 

Property 

Condition 


200354825 IBM Laptop Reedy Creek Elementary Donate to Kiwanis Club 












123

124

125

126

127

SPECIAL PROGRAMS, 

INFORMATION & 

TECHNOLOGY SERVICES 


128

FACILITIES 


129

School Support Services 


130

131

ITEMS REMOVED FROM CONSENT 

AGENDA FOR SPECIAL CONSIDERATION 


132

INFORMATION AGENDA ITEMS 

NO BOARD ACTION REQUIRED 

133

134

135

136

137

138

139

140

141

142

143

144

Old Business 

145

New Business 

146

Board Member 

Comments and 

Committee Reports 

147

CURRICULUM & INSTRUCTION 


148

149

Out-of-State Travel Request(s) 

School Board Meeting: September 4, 2012 

School/ 

Department 

Research, 

Evaluation & 

Accountability 

Employee Name 

Date(s) of Trip 

Conference/ 

Activity 

Nereida Gonzalez Sept. 19-22, 2012 2012 Data 

Veronica Gonzalez 

Director Eastern 

User Conference 

Angela Marino 

Special Programs Meredith Griffin Oct. 26-30, 2012 Nat’l Homeless 

Education of 

Homeless 

Children & Youth 

Conference 

Secondary C&I Sharon Alexander Sept. 30-Oct. 1, 2012 College Board 

Joint Assembly 

Maintenance Jeff Peters Oct. 14-17, 2012 Fall Energy 

Brian Richard 

Education 

Conference 

Destination 

Cost/Funding Source 

Essential Reason for Travel 

Atlanta, GA $797each/Dept Budget Presentation of Osceola’s Best Practices 

using Data Director. 

Albuquerque, 

NM 

New York City, 

NY 

Nashville, TN 

$1565.00/Title X, Part C 

All expenses paid by 

College Board 

$1155.66 each/Dept 

Budget 

Homeless education laws and strategies 

for engaging youth. 

Attending meeting to gain new knowledge 

on new trends in College Admission and 

College Aid to share with counselors and 

students. 

Energy Conservation Training. 

150

151

OCSA 


Destination / 

Reason for Trip 

Norfolk, VA/To 

participate in the 

Regional HS Dance 

Festival 

Date(s) of Trip 

Out-of-State Student Field Trip Request(s) 

School Board Meeting: September 4, 2012 

Method of Travel 

Days of 

School Missed 

Students / 

Class or Club 

Comments 

(Teacher, funding, Chaperone Ratio, etc.) 

March 6-10, 2013 Airline 3 OCSA Dance Dept Chaperone Ratio – 5:1 

Teacher - Tad Williams, Lisa Connet, Dr. 

Carroll 

Funding - Dance Dept Internal Account 

Other - 

Chaperone Ratio – 

Teacher - 

Funding - 

Other - 


Teacher – 

Funding – 

Other - 


Teacher – 

Funding – 

Other - 


Teacher – 

Funding - 

Other - 


Teacher – 

Funding – 

Other - 


Teacher - 

Funding - 

Other - 


Teacher - 

Funding - 

Other - 

152

153

154

155

ORDER FORM 

Customer and Billing Address 

Date: 7/18/2012 

Order Form Number: 10024028 

Revision Number: 4 

Order Form Expiration: 11/5/2012 

Please fax all pages including the signature page to: 952.229.3810 or 

email to myorder@plato.com. 

Customer No: 6001107677 

Customer Name: 

THE SCHOOL BOARD OF OSCEOLA COUNTY FLORIDA 

Billing Address: 

817 BILL BECK BLVD 

KISSIMMEE , FL 34744-4495 

Products and Services 

Description 

License 

Start Date 

License 

End Date 

Units 

License 

Period 

(in months) 

Price Per 

Unit of 

Measure 

Total Price 

Secondary Academic Library 10/19/2013 10/18/2015 450 24 $421.00 Year $378,900.00 

Secondary Electives Library 8/13/2012 10/18/2015 20 38 $300.00 Year $19,000.00 

Beyond High School Library 8/13/2012 10/18/2015 130 38 $300.00 Year $123,500.00 

Test Pack Florida: 10000 students 8/13/2012 10/15/2015 1 38 $10,500.00 Year $33,250.00 

Beyond High School Library 8/13/2012 10/15/2015 10 38 $0.00 Month $0.00 

Professional Development: Orientation Onsite - 

Services Delivery Year: Year 1 





*** *** 3 $1,800.00 Each $5,400.00 

*** *** 2 $1,800.00 Each $3,600.00 

*** *** 2 $1,800.00 Each $3,600.00 

Subtotal: $567,250.00 

Tax: $0.00 

Total US Funds: $567,250.00 

* See Our Standard Purchase and License Terms at www.plato.com/StandardTerms for a full description of Your software licensing rights, obligations and 

limitations. 

** Unless otherwise specified in this Order Form, the Start Date for your license(s) will be (a) for a renewal, the day following expiration of the prior license term 

and (b) for a perpetual license, upon receipt of Your signed Order Form and (c) with respect to all other licenses, promptly after We have accepted Your signed 

Order Form, We will confirm to You the applicable Start Date for Your software license(s). 

*** Services are purchases with an annual term expiration. Any service offering that is not used during the applicable year, may not be carried over or used in 

subsequent years. 

Invoicing and Payment Terms 

Invoice Due Date 

Invoice Amount 

8/15/2012 $60,150.00 

8/15/2013 $258,550.00 

8/15/2014 $248,550.00 

Total: $567,250.00 

Terms and Conditions 

For the purposes of this Order Form, "You" and "Your" refer to Customer, and "We", "Us" and "Our" refer to PLATO Learning. This Order Form and any documents it 

incorporates (including the Standard Purchase and License Terms and documents it references) form the entire agreement between You and Us about your license and 

services and the related rights, obligations and limitations of the parties ("Agreement"). You acknowledge that any terms and conditions in Your purchase order or any 

other documents You provide that enhance Our obligations or restrictions or contradict the Agreement do not have force and effect. If this Order Form includes 

Professional Services, they are more fully described in the enclosed Statement of Work. The Statement of Work outlines Your roles and responsibilities in support of Our 

Professional Services and is critical to the successful delivery of these services. You acknowledge that You have read the Statement of Work and understand these roles 

and responsibilities. 

Subsection 5 of the Statement of Work is modified by adding the following sentence to the end "Notwithstanding the above, the parties accept and agree to comply with the 

1 

PLATO, INC. | N.W. 7504 P.O. Box 1450 | Minneapolis, MN 55485-7504 | www.plato.com | 1-800-447-5286 

156

ORDER FORM 

Date: 7/18/2012 






confidentiality provisions found in Chapter 119 of the Florida Statutes." Section 4.2.2 of the Standard Purchase and License Terms is modified by adding the following 

sentence at the end "Notwithstanding the language found in Sections 4.2.1 and 4.2.2, the parties accept and agree to comply with the confidentiality provisions found in 

Chapter 119 of the Florida Statutes." Section 4.3.2 is modified adding the following sentence at the end "Notwithstanding the foregoing, Our obligation to indemnify You 

under Section 4.3.1 and Your obligation to indemnify Us under this Section 4.3.2 shall not arise unless such indemnification is permitted under applicable law. 

IWe agree to make the following changes to our terms and conditions: 

Section 4.10-We will not allow PLATO to assign the Agreement to another entity without your consent. 

Section 4.13-This Agreement will be governed by the internal laws of the state of Florida. 

In addition to Subsection 3 of the Statement of Work. The Contractor agrees to comply with all requirements of sections 1012.32 and 1012.465, Florida Statutes, and, 

except as provided in sections 1012.467 or 1012.468 and consistent with District policy, all of its personnel who (1) are to be permitted access to school grounds when 

students are present, (2) will have direct contact with students, or (3) have access or control of school funds, shall successfully complete the background screening required 

by the referenced statutes and meet the standards established by the statutes and the School Board. This background screening will be conducted by the School Board in 

advance of the Contractor or its personnel providing any services under the conditions described in the previous sentence. The Contractor shall bear the cost of acquiring 

the background screening required by section 1012.32, Florida Statutes, and any fee imposed by the Florida Department of Law Enforcement to maintain the fingerprints 

provided with respect to the Contractor and its personnel. The parties agree that the failure of the Contractor to perform any of the duties described in this section shall 

constitute a material breach of this agreement entitling the School Board to terminate immediately with no further responsibilities or duties to perform under this 

agreement. The Contractor agrees to indemnify and hold harmless the School Board, its officers and employees from any liability in the form of physical or mental 

injury, death or property damage resulting from Contractor's failure to comply with requirements of this section or with sections 1012.32 and 1012.465, Florida Statutes 

Purchase Order 

You acknowledge that this Agreement is non-cancellable and You will submit a purchase order for the full amount of this Order Form. Your order will not be scheduled 

for delivery until You have submitted a purchase order referencing and conforming to this Order Form. 

Acceptance 

This offer will expire on the Order Form Expiration Date noted above unless We earlier withdraw or extend the offer in writing. I represent that I am authorized to accept 

this offer on behalf of my employer or the Customer identified above and I do accept this offer and agree to adhere to the terms and conditions identified and referenced 

within. 

Customer Signature: 

Name (Printed or Typed): 

Title: 

Date: 

2 


157

ORDER FORM 

Date: 7/18/2012 




Exhibit A: Statement of Work 

Version FY2012 - June Rev 

Statement of Work 

Order Number: 10024028 

Date: 7/18/2012 

Prepared For: 

THE SCHOOL BOARD OF OSCEOLA COUNTY 

FLORIDA 

Customer Project Beth Rattie 

Contact: 

Customer Project 407 343-8713 

Contact Phone Number: 

Customer Project 

Contact Email: 

3 


158

ORDER FORM 

Date: 7/18/2012 





PLATO Learning Professional Services 

1 Overview and Purpose 

"We", "Us" or "Our" means the entity or entities identified on the first page of the Order Form (Plato, Inc., 

Educational Options, Inc. or Orchard Learning, LLC. as applicable and such entity (or entities) is the party You are 

contracting with for this Statement of Work) and We are pleased to provide this Statement of Work ("SOW") to THE 

SCHOOL BOARD OF OSCEOLA COUNTY FLORIDA ("You" and "Your"). We appreciate the opportunity to 

provide Our Professional Services to You and look forward to contributing to Your success. 

The purpose of this SOW is to define and communicate the goals, scope of services, milestones, and roles and 

responsibilities of each party as they relate to the Professional Services to be provided by Us to You. We have entered into 

this SOW with a mutual desire to obtain Your successful implementation and use of Our solutions. Completion of this SOW 

is the first step to achieving these goals and is critical to maximizing the benefit of Our Professional Services. 

2 Services Description 

The Professional Services You have purchased from Us to be implemented under this SOW are as follows: 

Services Name 

Professional 

Development: 

Orientation Onsite 

Services Delivery Year: 

Year 1 

Professional 

Development: 



Year 2 

Professional 

Development: 



Year 3 

Package Sessions 

Implementation 

Professional 

Implementation Extension 

Units Planning 

Development 

Review Services 

Distance Onsite Onsite Onsite Distance Onsite 

Up to 3 hrs. Up to 6 hrs. Day 1 Day 2 Up to 3 hrs. Up to 6 Hrs. 

3 0 0 1 0 0 0 0 

2 0 0 1 0 0 0 0 

2 0 0 1 0 0 0 0 

Any service offering purchased for an applicable year must be used in such year and may not be carried over or used in subsequent years. 

4 


159

ORDER FORM 

Date: 7/18/2012 





3 Roles and Responsibilities 

We commit to cooperating with You reasonably and in good faith in the performance of the Professional Services and You 

agree to do the same. If You do not, delays may result or You may not achieve the full benefits of Our services. Our 

experience has found that the success of Your implementation is materially dependent on You and Your staffs commitment, 

preparation and involvement in the training and implementation services we provide. Other important roles and 

responsibilities are as follows: 

We agree to provide: 

• Personnel who will assist in the scheduling of Your services. 

• One or more of Our staff who will manage the delivery of the services 

• Effort and assistance designed to enhance You and Your teachers and students experience using Our solutions. 

• Certain Training materials to help support the training. 

• Responsive and knowledgeable staff. 

• Staff with appropriate training and experience to enhance the likelihood of service success. 

You agree to provide: 

• Implementation lead who is responsible for partnering with Us in the scheduling and coordination of all professional 

development sessions. This individual shall be empowered to make program and policy decisions associated with the 

implementation of the proposed solution. 

• Technical lead who can ensure access to the appropriate technology resources required to implement the solution; 

including technical resources required for successful training of Your staff. 

• Instructional staff, including site administrators, who will implement and monitor the solution with the targeted 

student population. 

• Training facilities, suitably equipped to access Our software in accordance with the System Requirements. To 

support high quality service delivery, You will ensure that no more than 15 persons attend any training session. 

• Access to office workspace, telephone, computer with Internet access, and other facilities as We may request in the 

performance of the Professional Services. 

• Coordination of Your personnel for onsite, online, and telephonic meetings, as applicable. 

• Other resources We reasonably require for satisfactory and timely performance of the Professional Services. 

Sufficient access to hardware and equipment necessary to provide adequate time-on-task for those learners 

participating in the program. 

• Adequate time for staff professional development to ensure the competence of Your staff in operating and 

implementing the solution. 

• Other We support teachers and administrators only. Student support is Your responsibility. 

5 


160

ORDER FORM 

Date: 7/18/2012 







4 Confidentiality 

You agree to keep the information, materials, logins, passwords, data, documentation or similar (the "Information") that we 

provide You or provide You access to in connection with the services hereunder confidential and take all reasonable steps to 

ensure that the Information is only disclosed to Your teachers or Your students as appropriate and is not disclosed to or made 

accessible to third parties. Upon the termination or expiration of your licenses, you agree to send back all Information and 

anything else You received from Us, including, but not limited to, any copies of such materials that You might have made in 

connection with Your license and ensure that neither Your teachers, students nor anyone else that You supplied access to 

Our products or Information attempts to access Our product or retains any Information. During the term of your licenses, 

You agree to use all commercially reasonable efforts to protect and control Our Information and prevent disclosure, 

including but not limited to disclosure by Your employees, agents and students. 

5 Project Duration and Scheduling 

Unless otherwise agreed to by You and Us in writing, Professional Services will be scheduled within 30 days of our receipt 

of the signed Order Form. We will work with You to identify dates for conducting the Professional Services outlined in this 

SOW. Subsequent scheduling changes requested by You may result in additional fees. 

6 Implementation Methodology 

The following timeline adheres to the phases of implementation outlined in a typical Services Model. It serves as the 

foundation for the success of Our Professional Services, defining the "process" in the delivery of on-site training and/or 

effective eLearning solutions, while providing sound instructional methods and sustaining measurable results through highly 

qualified professional development. 

Implementation Planning Plan Implementation Launch and Planning Meeting 

Professional Development Instruct Initial Professional Development on the PLATO Learning 

Solution 

Implementation Review Review Professional Development, Implementation Support, Process 

Integration, and Implementation Review 

7 Acknowledgement 

By signing Our Order Form, You agree to the statements, terms, responsibilities, and Professional Services plans as cited 

within this Statement of Work. 

6 


161

ADMINISTRATION/ 

STUDENT SERVICES 


162

163

164

165

166

167

168

169

170

171

172

173

174

HUMAN RESOURCES 


175


SCHOOL BOARD AGENDA ITEM 

DATE: 

Í»°¬»³¾»® ìô îðïî 

Presentation 

Consent 

TO: 

FROM: 



Information 

Regular 

SUBJECT/ 

RECOMMENDATION: 

Approval of Job Description - Network Specialist-District Level 

FINANCIAL SOURCE: 

EXECUTIVE SUMMARY: 

General Fund 

Staff request approval of the job description for Network Specialist-District Level which will be based out of the 

Technology Services Department and report directly to the assigned Network Analyst or Director of Technology 

Services. This position will be primarily responsible for supporting the stable operation of desktops computers, 

servers, switches, domain controllers, UPS's and routers. 

This job description will update and replace the Network Specialist job description whose last Board approval 

date was May 7, 1996. 

Salary Range: $47,920 to $70,017 

DISTRICT FOCUS AREA(S): 

STUDENT ACHIEVEMENT: Grow and strengthen instructional 

practices to increase the academic achievement of all students 

DISTRICT GOAL(S): 

CLIMATE: Cultivate and sustain a safe and positive environment 

where students are engaged in their learning and the rights of all 

individuals are protected and respected. 

FINANCE/EFFICIENT OPERATIONS: Closely monitor and 

manage District finances and operations in order to sustain 

educational program priorities over the long term and provide 

transparency to the public. 

Establish a culture of continuous improvement. 

Ensure the education system is differentiated for each learner with the 

goal to reduce the achievement gap for each student. 

Instructional decisions will be based upon the analysis of student data. 

The District will reduce the number of students scoring at level 1 or 2 on 

the State Assessments in Reading and Writing. 

Increase the graduation rate at all high schools. 

Submitted by: 

Staff Recommended by: 

Restructure the organization & leadership at the District Office to reduce 

administrative costs & provide direct supervision of schools by superintendent. 

Establish system of accountability to ensure appropriate management of 

resources at all levels to provide efficient & fiscally responsible practice. 

Build capacity in leadership for the future of the District. 

Implement a HR & professional development system that places an emphasis on 

high levels of performance & a system which supports employee improvement. 

Establish practice which is firm, fair and consistent in all dealings both internally 

and externally. 

Stuart L. Singer, Chief of Special Programs, Information & Technology 


Improve the quality, integrity and consistency of our communications with 

all stakeholders. 

Establish a climate of individual trustworthiness and trust among all 

stakeholders in the educational community. 

Enhance relationships with students, parents, employees, Board and 

community for the mutual benefit of the District. 

Ensure students and staff have a safe learning environment. 

Student Achievement - Our #1 Priority 

An Equal Opportunity Agency FC-100-1009 (Rev. 07.09.12) 

176

OSCEOLA COUNTY SCHOOL DISTRICT 

JOB DESCRIPTION 

Position Title: Network Specialist-District Level 

Position Level: 16-18 

May be assigned as: 

10-month, 11-month, or 12-month 

FLSA Status: Exempt 

Board Approved: 

Job Code: 

GENERAL DESCRIPTION 

The Network Specialist role is to support the stable operation of the in-house computer network. This 

includes planning, designing, installing, configuring, maintaining, and optimizing all network 

hardware, software, and communication links while ensuring minimal network downtime. The person 

will also diagnose, resolve, and document hardware and software network problems in a timely and 

accurate manner, and provide end user training and support where required. 

KEY RESPONSIBILITIES 

Work with end users and department heads to identify and document required network service 

levels. 

Install, configure, test, maintain, monitor, and troubleshoot desktops computers, servers, switches, 

domain controllers, UPS’s and routers. 

Maintain security solutions, including firewall, anti-virus, and intrusion detection systems. 

Monitor and test network performance and provide network performance statistics and reports. 

Receive and respond to incoming calls, and/or e-mails regarding network connectivity problems. 

Perform on-site analysis, diagnosis, and resolution of complex network problems for a variety of end 

users, and recommend and implement corrective hardware and software solutions, including off-site 

repair. 

Support development and implementation of networking projects and new technology installations. 

Conduct research on network products, services, protocols, and standards in support of network 

procurement and development efforts. 

Evaluate and recommend for purchase networking hardware and software products. 

Practice network asset management, including maintenance of network component inventory. 

Prepare, maintain, and adhere to procedures for logging, reporting, and statistically monitoring 

network data. 

Perform server and security audits, perform system backups and recovery. 

Provide guidance to junior members of the team as required. 

Ability to operate network component analyzers, scanners, and testers. 

Perform other duties and responsibilities as assigned by Supervisor. 

177

CLASS SPECIFICATION 

Position Title: Network Specialist-District Level Job Code: Position Level: 16-18 

Formal Education: 

Work Experience: 

Impact of Actions: 

Complexity: 

Decision Making: 

Communications: 

Managerial Skills: 

Planning: 

Job-Related 

Knowledge and Skills: 

Working Conditions/ 

Physical Effort: 

KEY JOB REQUIREMENTS 

High School Diploma or Equivalent and Associate Degree (computer or technology 

related), or Certification from an accredited technical school plus experience, or 

equivalent technical industry experience. 

Two (2) years experience with Associate’s Degree, Three (3) years experience with 

Certification from an accredited technical school, Four (4) years experience without 

Associate degree. 

Makes recommendation or decisions which usually affect the assigned department, 

but may at times affect operations, services, individuals, or activities of other outside 

of the assigned department. Perform on-site analyze, diagnosis, and resolution of 

complex network problems for a variety of end users, and recommend and implement 

corrective hardware and software solutions, including off-site repair. 

Work is non-standard and widely varied requiring the interpretation and application of 

a substantial variety of procedures, policies, and/or precedent used in combination. 

Frequently, the application of multiple, technical activities is employed; therefore, 

analytical ability and inductive thinking are required. Problem solving involves 

identification and analysis of diverse issues. 

Ongoing supervision is provided on a regular basis. Desired results are clearly defined, 

however, some independent judgment is necessary to select and apply the most 

appropriate procedures to achieve desired results. 

Requires regular contact within the department and with other departments, outside 

agencies or the general public supplying factual information. 

Responsible for orienting and training others, and assigning and reviewing their work. 

May also be responsible or acting in a “lead” or “senior” capacity over other positions 

performing essentially the same work, or related technical task and reporting to a 

higher level on a formal base (e.g., lead worker). 

Plan events that are expected to occur in the next month to three months or on a 

quarterly basis. 

Requires extensive knowledge of a distinct trade or technical area. Knows policies and 

procedures, and can recommend a course of action based upon these guidelines, 

modifying existing methods, procedures or forms as necessary. May work with 

software applications. Strong written and oral communication skills, and good 

interpersonal skills. Must have valid Florida Driver’s license. 

Sitting for extended periods of time. Dexterity of hands and fingers to operate a 

computer keyboard, mouse, hand and power tools, and to handle other computer 

components. Inspect and install cables in floors and ceilings. Lifting and transporting 

of heavy to moderately heavy objects, such as computers and peripherals. 

The above statements are intended to describe the general nature and level of work being performed by 

employees assigned to this classification. They are not intended to be construed as an exhaustive list of all 

responsibilities and duties required of those in this classification. 

16 – Entry level requirements and enrollment/action form 

17 – Completion of 20 hours of Inservice in the past twelve months as approved by 

Supervisor, action form and Supervisor’s recommendation 

18 – Completion of an additional 20 hours of Inservice points in the past twelve months as approved by Supervisor, 

action form and Supervisor’s recommendation 

178

BUSINESS & FINANCE 


179

180

School Board Members 

Barbara Horn, Chair 

Julius Melendez, Vice Chair 

Jay Wheeler 

Cindy Lou Hartig 

Tom Long 

ANNUAL FINANCIAL REPORT 

For the Fiscal Year Ended June 30, 2012 


Melba Luciano 

Superintendent 

William C. Collins 

Chief Business & Finance Officer 

Sarah E. Graber 

Director of Finance 

Student Achievement ‐ Our Number One Priority 

AN EQUAL OPPORTUNITY EMPLOYER 

181

182

CONTENTS: 

FLORIDA DEPARTMENT OF EDUCATION 

SUPERINTENDENT’S ANNUAL FINANCIAL REPORT (ESE 145) 

DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY 


Return completed form to: 

Department of Education 

Office of Funding and Financial Reporting 

325 W. Gaines St., Room 824 

Tallahassee, FL 32399-0400 

PAGE NUMBER 

Minimum 

Reporting CAFR 

Exhibit A-1 Management’s Discussion and Analysis ------------------------------------------------------------ 1 1 

Exhibit B-1 Statement of Net Assets ------------------------------------------------------------------------------- 2 2 

Exhibit B-2 Statement of Activities -------------------------------------------------------------------------------- 3 3 

Exhibit C-1 Balance Sheet – Governmental Funds --------------------------------------------------------------- 4 4 

Exhibit C-2 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets -- 5 5 

Exhibit C-3 Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental 

Exhibit C-4 

Funds ----------------------------------------------------------------------------------------------------- 6 6 

Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund 

Balances of Governmental Funds to the Statement of Activities -------------------------------- 7 7 

Exhibit C-5 Statement of Net Assets – Proprietary Funds ------------------------------------------------------ 8 8 

Exhibit C-6 Statement of Revenues, Expenses, and Changes in Fund Net Assets – Proprietary Funds -- 9 9 

Exhibit C-7 Statement of Cash Flows – Proprietary Funds ----------------------------------------------------- 10 10 

Exhibit C-8 Statement of Fiduciary Net Assets ------------------------------------------------------------------- 11 11 

Exhibit C-9 Statement of Changes in Fiduciary Net Assets ----------------------------------------------------- 12 12 

Exhibit C-10 Combining Statement of Net Assets – Major and Nonmajor Component Units -------------- 13 13 

Exhibit C-11a-d Combining Statement of Activities – Major and Nonmajor Component Units ---------------- 14-17 14-17 

Exhibit D-1 Notes to the Financial Statements -------------------------------------------------------------------- 18 18 

Exhibit D-2 Schedule of Funding Progress ------------------------------------------------------------------------ 19 19 

Exhibit E-1 

Exhibit E-2a-d 

Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and 

Actual – General Fund --------------------------------------------------------------------------------- 20 20 


Actual – Major Special Revenue Funds ------------------------------------------------------------- 21-24 21-24 

Exhibit F-1a-d Combining Balance Sheet – Nonmajor Governmental Funds ----------------------------------- 25-28 

Exhibit F-2a-d Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – 

Nonmajor Governmental Funds ---------------------------------------------------------------------- 29-32 

Exhibit G-1 

Exhibit G-2 

Exhibit G-3 

Exhibit G-4 


Actual – Nonmajor Special Revenue Funds -------------------------------------------------------- 33 


Actual – Debt Service Funds ------------------------------------------------------------------------- 34 


Actual – Capital Projects Funds ---------------------------------------------------------------------- 35 


Actual – Permanent Funds ---------------------------------------------------------------------------- 36 

Exhibit H-1 Combining Statement of Net Assets – Nonmajor Enterprise Funds ---------------------------- 37 

Exhibit H-2 Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets – 

Nonmajor Enterprise Funds --------------------------------------------------------------------------- 38 

Exhibit H-3 Combining Statement of Cash Flows – Nonmajor Enterprise Funds --------------------------- 39 

Exhibit H-4 Combining Statement of Net Assets – Internal Service Funds ----------------------------------- 40 

Exhibit H-5 Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets – 

Internal Service Funds --------------------------------------------------------------------------------- 41 

Exhibit H-6 Combining Statement of Cash Flows – Internal Service Funds --------------------------------- 42 

Exhibit I-1 Combining Statement of Fiduciary Net Assets – Investment Trust Funds --------------------- 43 

Exhibit I-2 Combining Statement of Changes in Net Assets – Investment Trust Funds ------------------- 44 

Exhibit I-3 Combining Statement of Fiduciary Net Assets – Private-Purpose Trust Funds --------------- 45 

Exhibit I-4 Combining Statement of Changes In Net Assets – Private-Purpose Trust Funds ------------- 46 

Exhibit I-5 Combining Statement of Fiduciary Net Assets – Pension Trust Funds ------------------------- 47 

Exhibit I-6 Combining Statement of Changes In Net Assets – Pension Trust Funds ----------------------- 48 

Exhibit I-7 Combining Statement of Fiduciary Assets and Liabilities – Agency Funds ------------------- 49 

Exhibit I-8a-d Combining Statement of Changes in Assets and Liabilities – Agency Funds ----------------- 50-53 

Exhibit J-1 Combining Statement of Net Assets – Nonmajor Component Units ---------------------------- 54 

Exhibit J-2a-e Combining Statement of Activities – Nonmajor Component Units ----------------------------- 55-59 

The Superintendent’s Annual Financial Report (ESE 145) for the fiscal year ended June 30, 2012, was submitted in accordance with Rule 

6A-1.0071, F.A.C. (Section 1001.51(12)(b), F.S.). This report was approved by the school board on September 4, 2012. 

_______________________________________________ 

District Superintendent’s Signature 

________________ 

Date 

ESE 145 

183

184

MANAGEMENT’S DISCUSSION AND ANALYSIS 

As management of the Osceola County District School Board, Florida (District), we offer readers of the District’s 

financial statements this narrative overview and analysis of the financial activities of the District for the fiscal year 

ended June 30, 2012. 

Because the information contained in the Management’s Discussion and Analysis (MD&A) is intended to 

highlight significant transactions, events, and conditions, it should be considered in conjunction with the District’s 

financial statements found on pages 18 to 64 of this report. 

FINANCIAL HIGHLIGHTS 

Key financial highlights for the 2011-12 fiscal year are as follows: 

‣ Total assets of the District exceed total liabilities at the close of the most recent fiscal year by 

$605,402,666. 

‣ The District’s total net assets decreased by $19,449,288 or 3.1 percent from the 2010-11 year. 

‣ At June 30, 2012, the District’s combined governmental fund balances totaled $159,443,794, a decrease 

of $40,419,952, or 20.2 percent, in comparison with the prior fiscal year. 

‣ The unassigned fund balance of the General Fund, representing the net current financial resources 

available for general appropriation by the Board, totals $52,631,592 at June 30, 2012, or 14.3 percent of 

total General Fund expenditures. 

‣ The District’s total bonded debt (Bonds Payable and Certificates of Participation, excluding premiums 

and discounts) decreased by $11,540,000, or 3.9 percent during the current fiscal year. The key factor in 

this decrease was the payment of principal. 

‣ The District’s net capital assets increased by $6,754,170, or 0.87 percent from the 2010-11 fiscal year. 

OVERVIEW OF THE FINANCIAL STATEMENTS 

This discussion and analysis is intended to serve as an introduction to the District’s basic financial statements. 

The District’s basic financial statements are comprised of three components: 

‣ Government-wide financial statements. 

‣ Fund financial statements. 

‣ Notes to financial statements. 

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185

The illustration below shows how the various parts of the financial section are arranged and relate to one another. 

ORGANIZATION OF THE FINANCIAL SECTION 

Report of Independent 

Certified Public 

Accountants 

Management's Discussion 

and Analysis 

Basic Financial 

Statements 

Government-Wide Financial 

Statements 

Fund Financial Statements 

Notes to the Financial 

Statements 

Summary 

Detail 

Government-Wide Financial Statements 

The government-wide financial statements provide both short-term and long-term information about the 

District’s overall financial condition in a manner similar to those of a private-sector business. The statements 

include a statement of net assets and a statement of activities that are designed to provide consolidated financial 

information about the governmental activities of the primary government presented on the accrual basis of 

accounting. The statement of net assets provides information about the government’s financial position, its assets 

and liabilities, using an economic resources measurement focus. The difference between the assets and liabilities, 

the net assets, is a measure of the financial health of the District. The statement of activities presents information 

about the change in the District’s net assets, the results of operations, during the fiscal year. An increase or 

decrease in net assets is an indication of whether the District’s financial health is improving or deteriorating. 

The government-wide statements present the District’s activities in two categories: 

‣ Governmental activities – This represents most of the District’s services, including its educational 

programs: basic, vocational, adult, and exceptional education. Support functions such as transportation 

and administration are also included. Local property taxes and the State’s education finance program 

provide most of the resources that support these activities. 

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186

‣ Component units – The District presents six separate legal entities in this report, including The 

Foundation for Osceola Education, Inc.; New Dimensions High School, Inc.; Four Corners Charter 

School, Inc.; New Alternative Education High School of Osceola County, Inc.; Bellalago Educational 

Facilities Benefit District; and Flora Ridge Educational Facilities Benefit District. Although legally 

separate organizations, the component units are included in this report because they meet the criteria for 

inclusion provided by generally accepted accounting principles. Financial information for these 

component units is reported separately from the financial information presented for the primary 

government. 

The government-wide financial statements can be found on pages 2 – 3 of this report. 

Fund Financial Statements 

Fund financial statements are one of the components of the basic financial statements. A fund is a grouping of 

related accounts that is used to maintain control over resources that have been segregated for specific activities or 

objectives. The District uses fund accounting to ensure and demonstrate compliance with finance-related legal 

requirements and prudent fiscal management. Certain funds are established by law while others are created by 

legal agreements, such as bond covenants. Fund financial statements provide more detailed information about 

the District’s financial activities, focusing on its most significant or “major” funds rather than fund types. This is 

in contrast to the entity-wide perspective contained in the government-wide statements. All of the District’s 

funds may be classified within one of three broad categories as discussed below. 

Governmental Funds. Governmental funds are used to account for essentially the same functions reported as 

governmental activities in the government-wide financial statements. However, unlike the government-wide 

financial statements, governmental funds financial statements focus on near-term inflows and outflows of 

expendable resources, as well as on balances of expendable resources available at the end of the fiscal year. Such 

information may be useful in evaluating a government’s near-term financing requirements. 

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is 

useful to compare the information presented for governmental funds with similar information presented for 

governmental activities in the government-wide financial statements. By doing so, readers may better understand 

the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance 

sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a 

reconciliation to facilitate this comparison between governmental funds and governmental activities. 

The District maintains 14 individual governmental funds. Information is presented separately in the 

governmental fund balance sheet and in the governmental fund statement of revenues, expenditures and changes 

in fund balances for the major funds. The District’s major funds are the: (1) General Fund, (2) Special Revenue – 

Other Federal Programs, (3) Special Revenue – ARRA Economic Stimulus Funds, (4) Debt Service – ARRA 

Economic Stimulus Funds, (5) Capital Projects – Other Fund, and (6) Capital Projects – ARRA Economic 

Stimulus Funds. Data from the other governmental funds are combined into a single, aggregated presentation. 

1-3 

187

The District adopts an annual appropriated budget for its General Fund, Special Revenue – Other Federal 

Programs, and Special Revenue – ARRA Economic Stimulus Funds. Budgetary comparison schedules have been 

provided on pages 20 - 24 of this report to demonstrate compliance with the budget. 

The basic governmental fund financial statements can be found on pages 4 – 7 of this report. 

Proprietary Funds. Proprietary funds may be established to account for activities in which a fee is charged for 

services. One type of proprietary fund is maintained. 

The internal service funds are used to report activities that provide goods and services to support the District’s 

other programs and functions through user charges. The District uses the internal service funds to account for 

the Health and Life Insurance Trust Fund and Casualty Insurance Loss Fund. Since these services predominantly 

benefit governmental rather than business-type functions, the internal service funds have been included within 

governmental activities in the government-wide financial statements. 

Proprietary fund statements provide the same type of information as the government-wide financial statements, 

only in more detail. Conversely, the internal service funds are combined into a single, aggregated column in the 

proprietary fund financial statements. 

The basic proprietary fund financial statements can be found on pages 8 - 10 of this report. 

Fiduciary Funds. Fiduciary funds are used to account for resources held in a trustee or fiduciary capacity for the 

benefit of parties outside the government. The District only has agency funds that are classified as fiduciary 

funds. Fiduciary funds are not reflected in the government-wide financial statements, because the resources of 

those funds are not available to support the District’s own programs. In its fiduciary capacity, the District is 

responsible for ensuring that the assets reported in these funds are used only for their intended purposes. 

The District uses agency funds to account for (1) resources held for student activities and groups and (2) for the 

activities of Bellalago Charter Academy. 

The Statement of Fiduciary Net Assets can be found on page 11. 

Notes to the Financial Statements. 

The notes provide additional information that is essential for a full understanding of the data provided in the 

government-wide and fund financial statements. The notes to the basic financial statements can be found on 

page 18 of this report. 

Other Supplemental Information. 

The combining statements referred to earlier in connection with non-major governmental funds are presented on 

pages 25 – 59 of this report. 

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GOVERNMENT-WIDE FINANCIAL ANALYSIS 

As noted earlier, net assets may serve over time as a useful indicator of a government’s financial position. In the 

case of the District, assets exceed liabilities by $605,402,666 at June 30, 2012. At the end of the current fiscal 

year, the District is able to report positive balances in all categories of net assets, for the government as a whole. 

The following is a summary of the District’s net assets as of June 30, 2012, compared to net assets as of June 30, 

2011: 

Net Assets, End of Year 

Governmental 

Activities 

6/30/2012 6/30/2011 

Current and Other Non-Capital Assets $ 203,749,485 $ 241,687,726 

Capital Assets 785,785,145 779,030,975 

Total Assets 989,534,630 1,020,718,701 

Current Liabilities 38,933,093 26,721,728 

Long-Term Liabilities 345,198,871 369,145,019 

Total Liabilities 384,131,964 395,866,747 

Net Assets: 

Invested in Capital Assets, 

Net of Related Debt 488,096,469 492,955,678 

Restricted 75,558,613 81,462,943 

Unrestricted 41,747,584 50,433,333 

Total Net Assets $ 605,402,666 $ 624,851,954 

By far, the largest portion of the District’s net assets, $488,096,469 or 80.6 percent, reflects its investment in 

capital assets (e.g., land, buildings, machinery, and equipment), less any related debt used to acquire those assets 

that is still outstanding. The District uses these capital assets to educate the students of Osceola County, Florida; 

consequently, these assets are not available for future spending. Although the District’s investment in capital 

assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be 

provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. 

An additional portion of the District’s net assets, $75,558,613 (12.5 percent), represents resources that are subject 

to external restrictions on how they may be used. There was a decrease of $5,904,330 in restricted net assets 

reported in connection with the District's governmental activities. The decrease is the result of previously 

accumulated funds used to pay for capital projects during the current year. The remaining net assets, $41,747,584 

(6.9 percent), are unrestricted net assets. Unrestricted net assets may be used to meet the government's ongoing 

obligations to citizens and creditors. Unrestricted net assets decreased by $8,685,749 (17.2 percent), from the 

2010-11 fiscal year. 

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189

The key elements of the changes in the District’s net assets for the fiscal years ended June 30, 2012, and June 30, 

2011, are as follows: 

Operating Results for the Year 

Governmental 

Activities 

06-30-12 06-30-11 

Revenues: 

Program Revenues: 

Charges for Services $ 11,056,442 $ 11,420,166 

Operating Grants and Contributions 30,791,827 28,379,405 

Capital Grants and Contributions 11,873,721 11,042,590 

General Revenues: 

Property Taxes 129,816,569 142,837,953 

Local Sales Taxes 9,925,208 9,511,482 

Grants and Contributions not Restricted 

to Specific Programs 262,026,194 294,754,205 

Investment Earnings 1,801,749 2,099,168 

Miscellaneous 9,660,581 15,930,845 

Total Revenues 466,952,291 515,975,814 

Functions/Program Expenses: 

Instruction 255,527,062 268,395,640 

Pupil Personnel Services 21,777,238 21,854,182 

Instructional Media Services 4,203,045 4,517,888 

Instruction and Curriculum Development Services 12,882,568 15,053,689 

Instructional Staff Training Services 8,879,262 10,019,346 

Instruction Related Technology 3,496,278 3,371,658 

Board of Education 1,735,224 1,365,918 

General Administration 2,774,059 3,776,911 

School Administration 21,648,914 22,598,190 

Facilities Acquisition and Construction 7,227,977 11,792,702 

Fiscal Services 1,790,431 1,861,512 

Food Services 23,189,629 22,286,139 

Central Services 6,851,341 6,467,196 

Pupil Transportation Services 21,838,155 22,121,651 

Operation of Plant 26,351,827 28,932,290 

Maintenance of Plant 12,049,620 8,425,120 

Administrative Technology Services 3,151,997 3,334,012 

Community Services 4,422,730 4,194,564 

Interest on Long-Term Debt 14,542,638 15,944,978 

Unallocated Depreciation Expense 32,061,584 31,169,680 

Total Expenses 486,401,579 507,483,266 

Decrease in Net Assets (19,449,288) 8,492,548 

Net Assets, Beginning 624,851,954 616,359,406 

Net Assets, Ending $ 605,402,666 $ 624,851,954 

The total government-wide net assets decreased by $19,449,288 during the current fiscal year. The decrease 

represents an excess of expenses over revenues in the current year. 

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190

Expenses and Program Revenues - Governmental Activities 

Expenses 

Revenues 

Millions 

0 50 100 150 200 250 300 

Instruction 

Pupil Personnel Services 

Instructional Media Services 

Instruction and Curriculum … 

Instructional Staff Training Services 

Instruction Related Technology 

Board of Education 

General Administration 

School Administration 

Facilities Acquisition and Construction 

Fiscal Services 

Food Services 

Central Services 

Pupil Transportation Services 

Operation of Plant 

Maintenance of Plant 

Administrative Technology Services 

Community Services 

Interest on Long-term Debt 

Unallocated Depreciation 

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191

Revenues by Source - Govermental Activities 

Grants and 

Contributions Not 

Restricted to Specific 

Programs 

56% 

Sales Taxes 

2% 

Property Taxes 

28% 

Investment Earnings 

0% 

Capital Grants and 

Contributions 

3% 

Operating Grants and 

Contributions 

7% 

Miscellaneous 

2% 

Charges for Services 

2% 

Governmental Activities. 

Governmental activities decreased the District’s net assets by $19,449,288, accounting for all of the total decrease 

in the net assets of the District. Key elements of the decrease are as follows: 

‣ Restricted Net Assets decreased by $5,904,330 and Unrestricted Net Assets decreased by $8,685,749. 

‣ Investments in Capital Assets, Net of Related Debt, decreased by $4,859,209. 

The largest revenue sources are the State of Florida and local sources. Combined, these two revenue sources 

account for 87.2 percent of total revenues. Revenues from State sources for current operations are primarily 

received through the Florida Education Finance Program (FEFP) funding formula. The FEFP formula utilizes 

student enrollment data, and is designed to maintain equity in funding across all Florida school districts, taking 

into consideration the District’s funding ability based on the local property tax base. Grants and contributions 

not restricted to specific program revenues decreased by $32,728,011 or 11.1 percent primarily due to the loss of 

the non-recurring Education Jobs and State Fiscal Stabilization Funds. The FEFP revenues decreased due to a 

4% reduction to the base student allocation despite an increase to student enrollment of 1,289 students. 

Revenues from local sources consist primarily of ad valorem taxes and impact fees. Property tax revenues 

decreased by $13 million (9.1 percent) primarily due to the decrease in the local property tax base. 

Instructional expenses represent 52.5 percent of total governmental expenses in the 2011-12 fiscal year. 

Instructional expenses decreased by $12,868,578 or 4.8 percent, from the previous fiscal year due to the reduced 

base student allocation. 

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192

FINANCIAL ANALYSIS OF THE DISTRICT’S FUNDS 

As noted earlier, the District uses fund accounting to ensure and demonstrate compliance with finance-related 

legal requirements. 

The focus of the governmental funds is to provide information on near-term inflows, outflows, and balances of 

expendable resources. Such information is useful in assessing the District's financing requirements. In particular, 

assigned plus unassigned fund balance may serve as a useful measure of a government's net resources available for 

spending at the end of the fiscal year. 

As of the end of the current fiscal year, the District's governmental funds report combined ending fund balances 

of $159,443,793, a decrease of $40,419,952, in comparison with the 2010-11 fiscal year. Unassigned fund balance 

of $52,631,592 represents 33 percent of the ending fund balances and is available to meet the District's short-term 

spending needs. Remaining fund balances are nonspendable, restricted, or assigned, to indicate that they are not 

available for new spending. Inventory balances of $2,254,433 are considered nonspendable. Fund balances 

totaling $90,119,942 are restricted for state required carryover programs, debt service payments, capital projects, 

and to fund other grants and programs. Fund balances totaling $14,437,826 are assigned to cover outstanding 

contract commitments, carryover appropriations, a projected operating deficit, and other programs. 

Major Governmental Funds 

The General Fund is the chief operating fund of the District. At the end of the current fiscal year, the assigned 

plus unassigned fund balance of the General Fund was $66,294,857, while total fund balance reached $84,317,016. 

As a measure of the General Fund's liquidity, it may be useful to compare both assigned plus unassigned fund 

balance and total fund balance to total expenditures. Assigned plus unassigned fund balance represents 18.3 

percent of total General Fund expenditures, while total fund balance represents 22.8 percent of that same 

amount. 

During the current fiscal year, the fund balance of the General Fund decreased by $7,284,564. This was a planned 

decrease to account for the loss of ARRA funding. 

There were no changes to the fund balances for the Special Revenue – Other Federal Programs or Special 

Revenue - ARRA Economic Stimulus Funds during the fiscal year since revenue cannot be recognized prior to 

incurring expenditures. 

The fund balance for the Debt Service- ARRA Economic Stimulus Funds decreased by $10,157, mainly due to 

the timing of making debt service payments. 

The fund balance for the Capital Projects - Other Fund decreased by $18,475,702 to $38,040,860. The decrease 

in this fund is mainly due to the timing differences between collecting funds for and expending these funds on 

construction projects. 

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193

The fund balance for the Capital Projects – ARRA Economic Stimulus Capital Projects Fund decreased by 

$13,893,698 to $4,337,866. The decrease in this fund is mainly due to the timing differences between collecting 

funds for and expending these funds on construction projects. This fund was created to account for proceeds 

from the issuance of qualified school construction bonds and expenditures incurred on the related construction 

renovation projects. 

The fund balance for non-major funds – reported as Other Governmental Funds – decreased by $755,831 to 

$32,748,052. This is primarily due to the decrease in property tax revenues. 

Proprietary Funds 

The District’s proprietary funds provide the same type of information found in the government-wide financial 

statements. The District’s proprietary fund includes two internal service funds that are used to account for its 

self-insurance programs. Net assets increased by $6,609,690 due to casualty insurance premiums paid into the 

funds exceeding claims and other expenses. 

GENERAL FUND BUDGETARY HIGHLIGHTS 

Significant differences between the General Fund original budget and the final amended budget included: 

‣ Estimated revenues were increased by $1,843,565 to account for: (1) additional ROTC funding, (2) 

revised projections for local revenue including tax redemptions, rent, adult education fees, charter school 

transportation fees, Medicaid reimbursements and management/fiscal agent fees, (3) adjustments to 

transfers from the Capital Fund for property casualty insurance and charter school capital outlay, and (4) 

insurance loss reimbursements. 

‣ Appropriations were reduced by $1,571,925 due to adjustments for reductions in FEFP and Class Size 

Reduction funds. 

‣ Other differences between the original and final budgets are the result of reclassifications between 

accounts. 

‣ Ending fund balance increased by approximately $266,612 due to the changes in estimated revenue and 

appropriations. 

During the current fiscal year, the District’s variance with final budget was $29,251,493. The reason for this 

variance was primarily due to the reduction of District spending during the year to conserve fund balance, given 

anticipated State funding reductions. 

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Capital Assets 

CAPITAL ASSETS AND DEBT ADMINISTRATION 

The District’s investment in capital assets for the governmental activities as of June 30, 2012, amounts to 

$785,785,145 (net of accumulated depreciation). This investment in capital assets includes land; construction in 

progress; improvements other than buildings; buildings and fixed equipment; furniture, fixtures and equipment; 

motor vehicles; investments in the educational facilities benefit district; and audio visual materials and computer 

software. The total increase in the District’s investment in capital assets (net of accumulated depreciation) for the 

current fiscal year was $6,754,170, or a .87 percent increase from the 2010-11 fiscal year. 

Major capital asset events during the current fiscal year included the following: 

‣ Completion of major renovations for one elementary school. 

‣ Completion of cafeteria expansion at one high school. 

‣ Construction in progress for renovation of cafeteria/admin/media areas at one elementary school. 

‣ Construction in progress for major renovations at two high schools. 

‣ Completion of bus parking/fueling area at satellite facility. 

‣ Completion of upgrades to the district server room. 

‣ Completion of remodeling of core space at one middle school and one K-8 school. 

‣ Completion of HVAC renovations at one middle school. 

Following is a summary of the District’s capital assets as of June 30, 2012, compared to June 30, 2011. 

Schedule of Capital Assets 

(net of accumulated depreciation) 

Governmental Activities 

June 30, 2012 June 30, 2011 

Land $ 50,023,884 $ 49,997,414 

Construction in Progress 111,437,783 106,146,043 

Improvements Other Than Buildings 

15,618,463 15,000,027 

Buildings and Fixed Equipment 

573,435,824 568,626,896 

Furniture, Fixtures, and Equipment 

16,179,504 18,184,094 

Motor Vehicles 12,289,991 14,001,057 

Investment In EFBD 6,275,889 6,425,019 

Audio Visual Materials and 

Computer Software 523,807 650,425 

Total $ 785,785,145 $ 779,030,975 

Additional information on the District’s capital assets can be found in Notes 5 and 20 to the financial statements. 

Long-Term Debt 

At the end of the current fiscal year, the District’s long-term debt principal, excluding premiums and discounts, 

totals $309,674,728. Of this amount, $283,940,000 is outstanding bonded debt, $16,044,967 is outstanding notes 

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195

payable, $343,646 is installment-purchases payable and $9,346,115 is other long-term debt. Bonded debt 

constituted the largest portion of long-term debt at the end of the fiscal year and was comprised of $12,225,000 of 

bonds issued on behalf of and by the State Board of Education (SBE) and backed by the full faith and credit of 

the State of Florida; $68,595,000 outstanding in District Revenue Bonds; and $203,120,000 in certificates of 

participation. 

Following is a summary of the District’s long-term debt as of June 30, 2012, compared to June 30, 2011. 

Schedule of Outstanding Long-Term Debt 

(excluding premiums and discounts) 

Governmental Activities 

June 30, 2012 June 30, 2011 

State School (SBE) Bonds $ 12,225,000 $ 12,755,000 

District Revenue Bonds 68,595,000 72,385,000 

Certificates of Participation 203,120,000 210,340,000 

Notes Payable 16,044,967 18,779,496 

Installment Purchases Payable 343,646 669,702 

Other Long-Term Debt 9,346,115 9,715,199 

Total Outstanding Long-Term Debt $ 309,674,728 $ 324,644,397 

The District’s total debt decreased by $14,969,669 or 4.6 percent, during the current fiscal year. 

Additional information on the District’s long term debt can be found in Notes 6 - 12 to the financial statements. 

OTHER MATTERS OF SIGNIFICANCE 

As of June 2012, the U.S. Bureau of Labor Statistics reports the unemployment rate for Osceola County, Florida, 

at 9.1 percent. This is a decrease from the rate of 11.1 percent a year ago and is higher than the State’s average 

unemployment rate of 8.6 percent. 

During the current fiscal year, assigned plus unassigned fund balance in the General Fund decreased by 

$8,068,839 from the prior year ($74,363,697 to $66,294,858). This is due to a planned spending down of prior 

fund balance needed to maintain operations despite revenue shortfalls in the current year. 

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REQUESTS FOR INFORMATION 

This report is designed to provide citizens, taxpayers, customers, investors, and creditors with a general overview 

of the District’s finances and to demonstrate compliance and accountability for its resources. Questions 

concerning any of the information provided in this report or requests for additional financial information should 

be addressed to the Director of Finance, Osceola County School District, 817 Bill Beck Boulevard, Kissimmee, 

Florida 34744. 

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197


STATEMENT OF NET ASSETS 

June 30, 2012 

Primary Government 

Component Units 

Account Governmental Business-type Total Nonmajor 

Bellalago Educational Flora Ridge Educational 

ASSETS Number Activities Activities Total Facilities Benefit District Facilities Benefit District Component Units 

Cash and Cash Equivalents 1110 83,380,338.08 83,380,338.08 3,399,983.00 923,694.00 9,153,706.96 

Investments 1160 105,465,671.07 105,465,671.07 0.00 0.00 0.00 

Taxes Receivable, Net 1120 0.00 0.00 0.00 231,328.00 

Accounts Receivable, Net 1130 1,378,038.67 1,378,038.67 244,305.00 0.00 662,925.00 

Interest Receivable 1170 132,209.70 132,209.70 0.00 0.00 0.00 

Due from Reinsurer 1180 0.00 0.00 0.00 0.00 

Deposits Receivable 1210 0.00 0.00 0.00 52,761.00 

Due from Other Agencies 1220 5,534,914.86 5,534,914.86 628,521.00 0.00 649,716.00 

Internal Balances 0.00 0.00 0.00 132,860.92 

Inventory 1150 2,254,433.39 2,254,433.39 0.00 0.00 0.00 

Prepaid Items 1230 1,912,098.52 1,912,098.52 0.00 0.00 1,599,980.00 

Restricted Assets: 

Cash with Fiscal Agent 1114 245,585.30 245,585.30 0.00 0.00 2,614,896.00 

Deferred Charges: 

Issuance Costs and Deferred Amount on Refunding 3,446,195.88 3,446,195.88 480,073.00 362,711.00 742,238.00 

Noncurrent Assets: 

Other Post-employment Benefits Obligation (asset) 1410 0.00 0.00 0.00 0.00 

Capital Assets: 

Land 1310 48,698,040.10 48,698,040.10 1,000,000.00 0.00 238,220.00 

Land Improvements - Nondepreciable 1315 1,325,843.92 1,325,843.92 0.00 0.00 0.00 

Construction in Progress 1360 111,437,783.13 111,437,783.13 0.00 0.00 0.00 

Improvements Other Than Buildings 1320 34,234,500.11 34,234,500.11 459,510.00 0.00 42,568.00 

Less Accumulated Depreciation 1329 (18,616,037.08) (18,616,037.08) (101,520.00) 0.00 (24,290.00) 

Buildings and Fixed Equipment 1330 816,522,046.25 816,522,046.25 22,284,836.00 0.00 13,921,451.00 

Less Accumulated Depreciation 1339 (243,086,223.07) (243,086,223.07) (2,954,567.00) 0.00 (2,815,452.00) 

Furniture, Fixtures and Equipment 1340 59,816,565.56 59,816,565.56 2,270,913.00 0.00 3,293,822.00 

Less Accumulated Depreciation 1349 (43,637,061.02) (43,637,061.02) (1,970,188.00) 0.00 (2,938,896.00) 

Motor Vehicles 1350 35,913,990.22 35,913,990.22 0.00 0.00 0.00 

Less Accumulated Depreciation 1359 (23,623,998.59) (23,623,998.59) 0.00 0.00 0.00 

Investment in EFBD 8,255,000.55 8,255,000.55 0.00 0.00 0.00 

Less Accumulated Depreciation (1,979,112.50) (1,979,112.50) 0.00 0.00 0.00 

Audio Visual Materials 1381 64,560.13 64,560.13 0.00 0.00 9,117.00 

Less Accumulated Depreciation 1388 (51,875.58) (51,875.58) 0.00 0.00 (9,117.00) 

Computer Software 1382 6,600,894.09 6,600,894.09 0.00 0.00 36,765.00 

Less Accumulated Amortization 1389 (6,089,771.55) (6,089,771.55) 0.00 0.00 (36,844.00) 

Total Capital Assets net of Accum. Depreciation 785,785,144.67 0.00 785,785,144.67 20,988,984.00 0.00 11,717,344.00 

Total Assets 989,534,630.14 0.00 989,534,630.14 25,741,866.00 1,286,405.00 27,557,755.88 

LIABILITIES AND NET ASSETS 

LIABILITIES 

Salaries and Wages Payable 2110 1,371,993.02 1,371,993.02 0.00 0.00 574,974.27 

Payroll Deductions and Withholdings 2170 1,746,050.88 1,746,050.88 0.00 0.00 55,574.00 

Accounts Payable 2120 3,489,004.76 3,489,004.76 20,000.00 20,000.00 1,347,542.53 

Judgments Payable 2130 0.00 0.00 0.00 0.00 

Construction Contracts Payable 2140 1,293,912.91 1,293,912.91 0.00 0.00 0.00 

Construction Contracts Retainage Payable 2150 3,408,420.70 3,408,420.70 0.00 0.00 0.00 

Due to Fiscal Agent 2240 0.00 0.00 0.00 0.00 

Accrued Interest Payable 2210 2,328,316.42 2,328,316.42 619,770.00 163,527.00 317,160.00 

Deposits Payable 2220 0.00 0.00 0.00 0.00 

Due to Other Agencies 2230 3,040,758.20 3,040,758.20 0.00 0.00 1,951,754.00 

Sales Tax Payable 2260 3,256.19 3,256.19 0.00 0.00 0.00 

Deferred Revenue 2410 0.00 0.00 0.00 0.00 

Estimated Unpaid Claims 2271 4,541,224.43 4,541,224.43 0.00 0.00 0.00 

Estimated Liability for Claims Adjustment 2272 0.00 0.00 0.00 0.00 

Estimated Liability for Arbitrage Rebate 2280 0.00 0.00 0.00 0.00 

Noncurrent Liabilities: 

Portion Due Within One Year: 

Section 1011.13, F.S., Notes Payable 2250 0.00 0.00 0.00 0.00 

Notes Payable 2310 2,881,672.97 2,881,672.97 0.00 0.00 0.00 

Obligations Under Capital Leases 2315 0.00 0.00 0.00 0.00 

Bonds Payable 2320 5,269,753.66 5,269,753.66 560,000.00 35,000.00 435,000.00 

Liability for Compensated Absences 2330 1,920,304.00 1,920,304.00 0.00 0.00 0.00 

Certificates of Participation Payable 2340 7,212,438.15 7,212,438.15 0.00 0.00 0.00 

Installment Purchases Payable 250,366.34 250,366.34 0.00 0.00 0.00 

Other Post-employment Benefits Obligation 2360 0.00 0.00 0.00 0.00 

Deferred Revenue 172,178.90 172,178.90 0.00 0.00 0.00 

EFBD Agreement Payable 372,525.55 372,525.55 0.00 0.00 0.00 

Portion Due After One Year: 

Notes Payable 2310 13,163,294.53 13,163,294.53 0.00 0.00 0.00 


Bonds Payable 2320 77,369,475.78 77,369,475.78 24,587,296.00 7,338,397.00 14,670,000.00 

Liability for Compensated Absences 2330 20,153,550.00 20,153,550.00 0.00 0.00 0.00 

Certificates of Participation Payable 2340 192,163,198.51 192,163,198.51 0.00 0.00 0.00 

Installment Purchases Payable 93,279.90 93,279.90 0.00 0.00 0.00 

Other Post-employment Benefits Obligation 2360 32,583,152.00 32,583,152.00 0.00 0.00 0.00 

Deferred Revenue 330,247.24 330,247.24 0.00 0.00 0.00 

EFBD Agreement Payable 8,973,589.07 8,973,589.07 0.00 0.00 0.00 

Total Liabilities 384,131,964.11 0.00 384,131,964.11 25,787,066.00 7,556,924.00 19,352,004.80 

NET ASSETS 

Invested in Capital Assets, Net of Related Debt 2770 488,096,468.90 488,096,468.90 (1,642,729.00) (6,139,811.00) (2,549,381.00) 

Restricted For: 

Categorical Carryover Programs 2780 12,290,431.90 12,290,431.90 0.00 0.00 0.00 

Food Service 2780 11,944,345.42 11,944,345.42 0.00 0.00 0.00 

Debt Service 2780 745,355.69 745,355.69 0.00 0.00 2,443,998.00 

Capital Projects 2780 50,578,479.90 50,578,479.90 0.00 0.00 0.00 

Other Purposes 2780 0.00 1,597,529.00 0.00 1,578,494.00 

Unrestricted 2790 41,747,584.22 41,747,584.22 0.00 (130,708.00) 6,732,640.08 

Total Net Assets 605,402,666.03 0.00 605,402,666.03 (45,200.00) (6,270,519.00) 8,205,751.08 

Total Liabilities and Net Assets 989,534,630.14 0.00 989,534,630.14 25,741,866.00 1,286,405.00 27,557,755.88 

The accompanying notes to financial statements are an integral part of this statement. 

ESE 145 

198


STATEMENT OF ACTIVITIES 


Net (Expense) Revenue 

Program Revenues 

and Changes in Net Assets 

Operating 

Capital 

Primary Government 

Account Charges for Grants and Grants and Governmental Business-type Component 

FUNCTIONS Number Expenses Services Contributions Contributions Activities Activities Total Units 

Governmental Activities: 

Instruction 5000 255,527,062.18 2,126,462.27 (253,400,599.91) (253,400,599.91) 

Pupil Personnel Services 6100 21,777,238.31 (21,777,238.31) (21,777,238.31) 

Instructional Media Services 6200 4,203,045.22 (4,203,045.22) (4,203,045.22) 

Instruction and Curriculum Development Services 6300 12,882,568.15 (12,882,568.15) (12,882,568.15) 

Instructional Staff Training Services 6400 8,879,261.70 (8,879,261.70) (8,879,261.70) 

Instructional-Related Technology 6500 3,496,277.49 (3,496,277.49) (3,496,277.49) 

Board 7100 1,735,224.20 (1,735,224.20) (1,735,224.20) 

General Administration 7200 2,774,059.39 (2,774,059.39) (2,774,059.39) 

School Administration 7300 21,648,914.22 (21,648,914.22) (21,648,914.22) 

Facilities Acquisition and Construction 7400 7,227,976.91 11,851,851.62 4,623,874.71 4,623,874.71 

Fiscal Services 7500 1,790,431.41 (1,790,431.41) (1,790,431.41) 

Food Services 7600 23,189,629.24 5,718,629.57 21,165,197.60 3,694,197.93 3,694,197.93 

Central Services 7700 6,851,340.50 (6,851,340.50) (6,851,340.50) 

Pupil Transportation 7800 21,838,155.34 613,100.48 9,626,629.00 (11,598,425.86) (11,598,425.86) 

Operation of Plant 7900 26,351,826.51 (26,351,826.51) (26,351,826.51) 

Maintenance of Plant 8100 12,049,620.14 (12,049,620.14) (12,049,620.14) 

Administrative Technology Services 8200 3,151,996.73 (3,151,996.73) (3,151,996.73) 

Community Services 9100 4,422,729.39 2,598,249.18 (1,824,480.21) (1,824,480.21) 

Interest on Long-term Debt 9200 14,542,637.61 21,870.25 (14,520,767.36) (14,520,767.36) 

Unallocated Depreciation/Amortization Expense* 32,061,584.40 (32,061,584.40) (32,061,584.40) 

Total Governmental Activities 486,401,579.04 11,056,441.50 30,791,826.60 11,873,721.87 (432,679,589.07) (432,679,589.07) 

Business-type Activities: 

Self Insurance Consortium 0.00 0.00 

Daycare Operations 0.00 0.00 

Other Business-type Activity 0.00 0.00 

Total Business-type Activities 0.00 0.00 0.00 0.00 0.00 0.00 

Total Primary Government 486,401,579.04 11,056,441.50 30,791,826.60 11,873,721.87 (432,679,589.07) 0.00 (432,679,589.07) 

Component Units: 

Major Component Unit Bellalago Educational Facilities Benefit District 2,162,847.00 0.00 0.00 0.00 (2,162,847.00) 

Major Component Unit Flora Ridge Educational Facilities Benefit District 473,123.00 0.00 0.00 0.00 (473,123.00) 

Total Nonmajor Component Units 33,019,397.26 102,612.00 4,339,681.00 0.00 (28,577,104.26) 

Total Component Units 35,655,367.26 102,612.00 4,339,681.00 0.00 (31,213,074.26) 

*This amount excludes the depreciation/amortization that is included in the direct expenses of the various functions. 


ESE 145 


Taxes: 

Property Taxes, Levied for Operational Purposes 104,108,613.28 104,108,613.28 0.00 

Property Taxes, Levied for Debt Service 0.00 0.00 

Property Taxes, Levied for Capital Projects 25,707,956.04 25,707,956.04 0.00 

Local Sales Taxes 9,925,207.31 9,925,207.31 0.00 

Grants and Contributions Not Restricted to Specific Programs 262,026,194.11 262,026,194.11 29,510,424.78 

Investment Earnings 1,801,748.80 1,801,748.80 0.00 

Miscellaneous 9,660,581.38 9,660,581.38 505,595.00 

Special Items 0.00 0.00 

Extraordinary Items 0.00 0.00 

Transfers 0.00 0.00 

Total General Revenues, Special Items, Extraordinary Items, and Transfers 413,230,300.92 0.00 413,230,300.92 30,016,019.78 

Change in Net Assets (19,449,288.15) 0.00 (19,449,288.15) (1,197,054.48) 

Net Assets - July 1, 2011 624,851,954.18 624,851,954.18 3,087,086.56 

Net Assets - June 30, 2012 605,402,666.03 0.00 605,402,666.03 1,890,032.08 

199


BALANCE SHEET 

GOVERNMENTAL FUNDS 

June 30, 2012 

Other Federal ARRA Economic Other ARRA Economic 

Federal Economic Stimulus Stimulus Debt Capital Stimulus Capital Other Total 

Account General Programs Programs Service Projects Projects Governmental Governmental 

Number 100 420 430 299 390 399 Funds Funds 

ASSETS 

Cash and Cash Equivalents 1110 42,196,172.79 5,442.03 4,911.27 0.00 5,545,534.66 8,233,551.40 21,009,202.82 76,994,814.97 

Investments 1160 42,900,906.70 0.00 0.00 0.00 33,861,924.12 0.00 10,610,806.77 87,373,637.59 

Taxes Receivable, Net 1120 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Accounts Receivable, Net 1130 340,661.63 1,054.06 0.00 0.00 49,384.57 0.00 866,903.75 1,258,004.01 

Interest Receivable 1170 20,312.79 0.00 0.00 0.00 44,321.16 0.00 35,937.53 100,571.48 

Due from Reinsurer 1180 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Deposits Receivable 1210 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Due From Other Funds: 

Budgetary Funds 1141 4,059,008.43 0.00 0.00 0.00 0.00 0.00 0.00 4,059,008.43 

Internal Funds 1142 108,297.54 0.00 0.00 0.00 0.00 0.00 0.00 108,297.54 

Due from Other Agencies 1220 478,817.37 2,162,955.43 164,367.97 0.00 698,398.60 0.00 2,030,375.49 5,534,914.86 

Inventory 1150 1,838,068.02 0.00 0.00 0.00 0.00 0.00 416,365.37 2,254,433.39 

Prepaid Items 1230 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Restricted Assets 

Cash with Fiscal/Service Agent 1114 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Total Assets 91,942,245.27 2,169,451.52 169,279.24 0.00 40,199,563.11 8,233,551.40 34,969,591.73 177,683,682.27 


LIABILITIES 

Salaries, Benefits and Payroll Taxes Payable 2110 884,984.83 388,804.10 2,175.07 0.00 0.00 0.00 96,029.02 1,371,993.02 

Payroll Deductions and Withholdings 2170 1,526,542.01 138,844.01 4,139.90 0.00 0.00 0.00 76,524.96 1,746,050.88 

Accounts Payable 2120 2,344,522.35 450,385.82 53,954.06 0.00 179,943.20 24,902.85 261,470.91 3,315,179.19 

Judgments Payable 2130 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Construction Contracts Payable 2140 0.00 9,531.85 0.00 0.00 352,285.30 909,777.03 22,318.73 1,293,912.91 

Construction Contracts Payable-Retained Percentage 2150 0.00 0.00 0.00 0.00 1,605,745.16 1,436,990.41 365,685.13 3,408,420.70 

Matured Bonds Payable 2180 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Matured Interest Payable 2190 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Due to Fiscal Agent 2240 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Sales Tax Payable 2260 2,537.35 0.00 0.00 0.00 356.92 0.00 361.92 3,256.19 

Accrued Interest Payable 2210 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Deposits Payable 2220 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Due to Other Agencies 2230 2,797,436.32 162,308.65 13,440.76 0.00 0.00 0.00 67,572.47 3,040,758.20 

Section 1011.13 Notes Payable 2250 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Due to Other Funds: 

Budgetary Funds 2161 0.00 1,019,577.09 95,569.45 0.00 20,373.00 1,524,015.07 1,211,361.31 3,870,895.92 

Internal Funds 2162 17,242.86 0.00 0.00 0.00 0.00 0.00 0.00 17,242.86 

Deferred Revenue: 

Unearned Revenue 2410 51,963.61 0.00 0.00 0.00 0.00 0.00 120,215.29 172,178.90 

Unavailable Revenue 2410 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Total Liabilities 7,625,229.33 2,169,451.52 169,279.24 0.00 2,158,703.58 3,895,685.36 2,221,539.74 18,239,888.77 

FUND BALANCES 

Nonspendable: 

Inventory 2711 1,838,068.02 0.00 0.00 0.00 0.00 0.00 416,365.37 2,254,433.39 

Prepaid Amounts 2712 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Permanent Fund Principal 2713 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Other Not in Spendable Form 2719 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Total Nonspendable Fund Balance 2710 1,838,068.02 0.00 0.00 0.00 0.00 0.00 416,365.37 2,254,433.39 

Restricted for: 

Economic Stabilization 2721 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Federal Required Carryover Programs 2722 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

State Required Carryover Programs 2723 12,290,431.90 0.00 0.00 0.00 0.00 0.00 0.00 12,290,431.90 

Local Sales Tax and Other Tax Levy 2724 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Debt Service 2725 0.00 0.00 0.00 0.00 0.00 0.00 1,768,473.36 1,768,473.36 

Capital Projects 2726 0.00 0.00 0.00 0.00 38,040,859.53 4,337,866.04 18,260,673.02 60,639,398.59 

Restricted for Grants and Programs 2729 3,893,658.25 0.00 0.00 0.00 0.00 0.00 11,527,980.05 15,421,638.30 

Restricted for _________________ 2729 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Total Restricted Fund Balance 2720 16,184,090.15 0.00 0.00 0.00 38,040,859.53 4,337,866.04 31,557,126.43 90,119,942.15 

Committed to: 

Economic Stabilization 2731 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Contractual Agreements 2732 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Committed for ________________ 2739 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Committed for ________________ 2739 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Total Committed Fund Balance 2730 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Assigned to: 

Special Revenue 2741 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Debt Service 2742 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Capital Projects 2743 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Permanent Funds 2744 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Assigned for Contract Commitments 2749 955,435.16 0.00 0.00 0.00 0.00 0.00 0.00 955,435.16 

Assigned for Carryover Appropriations 2749 1,707,830.18 0.00 0.00 0.00 0.00 0.00 0.00 1,707,830.18 

Assigned for Projected Operating Deficit 2749 11,000,000.00 0.00 0.00 0.00 0.00 0.00 0.00 11,000,000.00 

Assigned for Other Purposes 2749 0.00 0.00 0.00 0.00 0.00 0.00 774,560.19 774,560.19 

Total Assigned Fund Balance 2740 13,663,265.34 0.00 0.00 0.00 0.00 0.00 774,560.19 14,437,825.53 

Total Unassigned Fund Balance 2750 52,631,592.43 0.00 0.00 0.00 0.00 0.00 0.00 52,631,592.43 

Total Fund Balances 2700 84,317,015.94 0.00 0.00 0.00 38,040,859.53 4,337,866.04 32,748,051.99 159,443,793.50 

Total Liabilities and Fund Balances 91,942,245.27 2,169,451.52 169,279.24 0.00 40,199,563.11 8,233,551.40 34,969,591.73 177,683,682.27 


ESE 145 

200


RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET 

TO THE GOVERNMENT-WIDE STATEMENT OF NET ASSETS 


Total Fund Balances - Governmental Funds $ 159,443,793.50 

Amounts reported for governmental activities in the statement of net assets are different because: 

Capital assets, net of accumulated depreciation, used in governmental activities are not 

financial resources and, therefore, are not reported as assets in the governmental funds. 785,785,144.67 

Debt issuance costs are not expensed in the government-wide statements, but are reported 

as deferred charges and amortized over the life of the debt. 2,140,997.13 

Deferred amount on refunding is not expensed in the government-wide statements, but is 

reported as deferred charges until the refunded bonds become defeased. 1,305,198.75 

Internal service funds are used by management to charge the costs of certain activities, 

such as insurance, to individual funds. The assets and liabilities of the internal service funds 

are included in governmental activities in the statement of net assets. 21,792,696.10 

Interest on long-term debt is accrued as a liability in the government-wide statements, but is not 

recognized in the governmental funds until due. (2,328,316.42) 

Unearned revenue associated with noncash impact fee credits are accrued in the government-wide 

statements but are not recognized in the governmental funds. (330,247.24) 

Long-term liabilities are not due and payable in the current period and, therefore, are not 

reported as liabilities in the governmental funds. Long-term liabilities at year-end consist of: 

Bonds Payable $ 82,639,229.44 

Notes Payable 16,044,967.50 

Installment-Purchases Payable 343,646.24 

Certificates of Participation Payable 199,375,636.66 

Educational Facility Benefit District Agreement Payable 9,346,114.62 

Compensated Absences Payable 22,073,854.00 

Other Post-employment Benefits Obligations 32,583,152.00 $ (362,406,600.46) 

Total Net Assets - Governmental Activities $ 605,402,666.03 


ESE 145 

201


STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES 

GOVERNMENTAL FUNDS 


Other Federal ARRA Economic Other ARRA Economic 

Federal Economic Stimulus Stimulus Debt Capital Stimulus Capital Other Total 

Account General Programs Programs Service Projects Projects Governmental Governmental 

Number 100 420 430 299 390 399 Funds Funds 

REVENUES 

Federal Direct 3100 456,554.11 3,527,772.36 0.00 2,349,000.00 0.00 0.00 0.00 6,333,326.47 

Federal Through State and Local 3200 176,379.33 27,742,992.13 4,515,522.50 0.00 0.00 0.00 20,813,979.60 53,248,873.56 

State Sources 3300 231,047,637.57 0.00 0.00 0.00 2,241,110.64 0.00 2,516,171.19 235,804,919.40 

Local Sources: 

Property Taxes Levied for Operational Purposes 3411 103,388,324.04 0.00 0.00 0.00 0.00 0.00 0.00 103,388,324.04 

Property Taxes Levied for Debt Service 3412 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Property Taxes Levied for Capital Projects 3413 0.00 0.00 0.00 0.00 0.00 0.00 25,513,349.19 25,513,349.19 

Local Sales Taxes 3418 0.00 0.00 0.00 0.00 0.00 0.00 9,925,207.31 9,925,207.31 

Charges for Service - Food Service 345X 0.00 0.00 0.00 0.00 0.00 0.00 5,718,629.57 5,718,629.57 

Impact Fees 3496 0.00 0.00 0.00 0.00 9,651,481.82 0.00 0.00 9,651,481.82 

Other Local Revenue 12,238,259.01 67,018.94 0.00 0.00 275,026.88 6,920.71 4,403,650.94 16,990,876.48 

Total Local Sources 3400 115,626,583.05 67,018.94 0.00 0.00 9,926,508.70 6,920.71 45,560,837.01 171,187,868.41 

Total Revenues 347,307,154.06 31,337,783.43 4,515,522.50 2,349,000.00 12,167,619.34 6,920.71 68,890,987.80 466,574,987.84 

EXPENDITURES 

Current: 

Instruction 5000 234,732,978.20 17,063,103.67 1,926,436.54 0.00 0.00 0.00 44,963.91 253,767,482.32 

Pupil Personnel Services 6100 19,574,080.90 1,911,690.07 114,803.13 0.00 0.00 0.00 0.00 21,600,574.10 

Instructional Media Services 6200 4,166,487.42 233.66 4,822.53 0.00 0.00 0.00 0.00 4,171,543.61 

Instruction and Curriculum Development Services 6300 6,706,294.34 5,957,889.23 187,774.80 0.00 0.00 0.00 42.58 12,852,000.95 

Instructional Staff Training Services 6400 4,774,541.51 2,699,047.20 1,357,549.46 0.00 0.00 0.00 0.00 8,831,138.17 

Instructional-Related Technology 6500 3,378,034.85 67,758.12 0.00 0.00 0.00 0.00 0.00 3,445,792.97 

Board 7100 1,737,280.51 0.00 0.00 0.00 0.00 0.00 0.00 1,737,280.51 

General Administration 7200 1,233,510.74 1,366,902.81 137,067.30 0.00 0.00 0.00 0.00 2,737,480.85 

School Administration 7300 21,533,943.61 5,881.28 8,689.86 0.00 0.00 0.00 0.00 21,548,514.75 

Facilities Acquisition and Construction 7410 1,358,026.14 0.00 0.00 0.00 2,905,686.04 984,239.47 2,247,313.95 7,495,265.60 

Fiscal Services 7500 1,763,305.68 0.00 0.00 0.00 0.00 0.00 0.00 1,763,305.68 

Food Services 7600 238,343.55 0.00 0.00 0.00 0.00 0.00 22,805,254.60 23,043,598.15 

Central Services 7700 6,126,337.68 141,661.24 581,484.75 0.00 0.00 0.00 0.00 6,849,483.67 

Pupil Transportation Services 7800 18,174,049.24 422,204.60 3,012.00 0.00 0.00 0.00 0.00 18,599,265.84 

Operation of Plant 7900 27,341,210.01 0.00 0.00 0.00 0.00 0.00 604.45 27,341,814.46 

Maintenance of Plant 8100 12,010,627.12 0.00 0.00 0.00 0.00 0.00 641.01 12,011,268.13 

Administrative Technology Services 8200 3,064,204.56 0.00 130,452.67 0.00 0.00 0.00 0.00 3,194,657.23 

Community Services 9100 429,506.12 1,331,131.15 0.00 0.00 0.00 0.00 2,648,421.21 4,409,058.48 

Debt Service: (Function 9200) 

Retirement of Principal 710 326,055.90 0.00 0.00 0.00 0.00 0.00 15,238,612.21 15,564,668.11 

Interest 720 26,948.64 0.00 0.00 2,696,490.00 0.00 0.00 12,754,501.05 15,477,939.69 

Dues, Fees and Issuance Costs 730 0.00 0.00 0.00 3,187.50 0.00 0.00 39,580.80 42,768.30 

Miscellaneous Expenditures 790 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Capital Outlay: 

Facilities Acquisition and Construction 7420 13,821.09 101,347.97 0.00 0.00 17,358,082.71 12,712,591.01 6,458,790.18 36,644,632.96 

Other Capital Outlay 9300 672,054.63 268,932.43 63,429.46 0.00 1,310,895.16 203,788.61 1,591,970.01 4,111,070.30 

Total Expenditures 369,381,642.44 31,337,783.43 4,515,522.50 2,699,677.50 21,574,663.91 13,900,619.09 63,830,695.96 507,240,604.83 

Excess (Deficiency) of Revenues Over (Under) Expenditures (22,074,488.38) 0.00 0.00 (350,677.50) (9,407,044.57) (13,893,698.38) 5,060,291.84 (40,665,616.99) 


Long-Term Bonds Issued 3710 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Premium on Sale of Bonds 3791 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Discount on Sale of Bonds (Function 9299) 891 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Refunding Bonds Issued 3715 0.00 0.00 0.00 0.00 0.00 0.00 1,135,000.00 1,135,000.00 

Premium on Refunding Bonds 3792 0.00 0.00 0.00 0.00 0.00 0.00 173,572.20 173,572.20 

Discount on Refunding Bonds (Function 9299) 892 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Certificates of Participation Issued 3750 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Premium on Certificates of Participation 3793 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Discount on Certificates of Participation (Function 9299) 893 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Loans Incurred 3720 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Proceeds from the Sale of Capital Assets 3730 0.00 0.00 0.00 0.00 47,489.27 0.00 0.00 47,489.27 

Loss Recoveries 3740 194,801.99 0.00 0.00 0.00 0.00 0.00 0.00 194,801.99 

Proceeds of Forward Supply Contract 3760 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Special Facilities Construction Advances 3770 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00 0.00 0.00 0.00 0.00 0.00 (1,305,198.75) (1,305,198.75) 

Transfers In 3600 14,595,122.19 0.00 0.00 340,520.66 2,707,852.23 0.00 17,994,110.66 35,637,605.74 

Transfers Out 9700 0.00 0.00 0.00 0.00 (11,823,999.13) 0.00 (23,813,606.61) (35,637,605.74) 

Total Other Financing Sources (Uses) 14,789,924.18 0.00 0.00 340,520.66 (9,068,657.63) 0.00 (5,816,122.50) 245,664.71 

SPECIAL ITEMS 

__________________________________________ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

EXTRAORDINARY ITEMS 

__________________________________________ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Net Change in Fund Balances (7,284,564.20) 0.00 0.00 (10,156.84) (18,475,702.20) (13,893,698.38) (755,830.66) (40,419,952.28) 

Fund Balances, July 1, 2011 2800 91,601,580.14 0.00 0.00 10,156.84 56,516,561.73 18,231,564.42 33,503,882.65 199,863,745.78 

Adjustment to Fund Balances 2891 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Fund Balances, June 30, 2012 2700 84,317,015.94 0.00 0.00 (0.00) 38,040,859.53 4,337,866.04 32,748,051.99 159,443,793.50 


ESE 145 

202


RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, 

AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE 

GOVERNMENT-WIDE STATEMENT OF ACTIVITIES 


Net Change in Fund Balances - Governmental Funds $ (40,419,952.28) 

Amounts reported for governmental activities in the statement of activities are different because: 

Capital outlays are reported in the governmental funds as expenditures. However, in the 

statement of activities, the cost of those assets is allocated over their estimated useful lives as depreciation 

expense. This is the amount of capital outlays in excess of depreciation expense in the current period. 

Capital outlays net of amounts not capitalized $ 40,755,703.26 

Depreciation Expense (35,200,078.97) 5,555,624.29 

Capital assets donated to the District increase net assets in the government-wide statements, 

but are not financial resources and, therefore, are not reported in the governmental funds. This is the value 

of capital assets donated during the current year. 1,394,334.06 

The cost of capital assets disposed of during the current year is expensed in the statement of 

activities. In the governmental funds, the cost of these assets was recognized as an expenditure in the year 

purchased. Thus, the change in net assets differs from the change in fund balances by the undepreciated 

cost of the disposed assets. (195,789.00) 

Proceeds of refunding debt are reported as other financing sources in the governmental funds, 

while payments to the escrow agent for advance-refunding of outstanding debt are shown as other 

financing uses. Government-wide statements are affected only to the extent these amounts differ. Other 

long-term debt proceeds provide current financial resources to governmental funds, but issuing debt 

increases long-term liabilities in the statement of net assets. Repayment of long-term debt is an 

expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of 

net assets. This is the net effect of these transactions. 15,734,866.86 

Unearned revenues associated with impact fee credits are accrued in the government-wide statements, 

but are not recognized in the governmental funds. 171,716.67 

Premiums and discounts on bonds issued along with debt issuance costs are reported in the 

governmental funds, in the year debt is issued, but are deferred and amortized over the life of the debt in 

the statement of activities. (276,797.97) 

Deferred charges associated with long-term debt issued in a prior period are reported in the 

statement of activities, but are not a current financial resource and, therefore, are not reported in the 

governmental funds. This is the net decrease in deferred charges during the current period. (167,788.55) 

Interest on long-term debt is recognized as an expenditure in the governmental funds when due, 

but is recognized as interest accrues in the statement of activities. 120,334.56 

In the statement of activities, the cost of compensated absences is measured by the amounts 

earned during the year, while in the governmental funds, expenditures are recognized based on the 

amounts actually paid for compensated absences. This is the net amount of compensated absences paid in 

excess of the amount earned in the current period. (2,672,238.00) 

In the statement of activities, the cost of other post-employment benefits is measured by the 

increase in the net OPEB obligation during the year, while in the governmental funds, expenditures are 

recognized based on the amounts actually paid for the OPEB costs. This is the amount of the increase in 

the OPEB obligation in excess of the amount paid in the current period. (5,303,289.00) 

Internal service funds are used by management to charge the cost of certain activities, such as 

insurance, to individual funds. The net revenue (expense) of internal service funds is reported with 

governmental activities. 6,609,690.21 

Change in Net Assets of Governmental Activities $ (19,449,288.15) 


ESE 145 

203


STATEMENT OF NET ASSETS 

PROPRIETARY FUNDS 

June 30, 2012 

Governmental 

Activities - 

Account Internal Service 

Number 

Funds 

ASSETS 

Current Assets: 

Cash and Cash Equivalents 1110 4,550,042.95 

Investments 1160 20,173,098.94 

Accounts Receivable, Net 1130 11,737.12 

Interest Receivable 1170 31,638.22 

Due from Reinsurer 1180 0.00 

Deposits Receivable 1210 0.00 

Due from Other Funds-Budgetary 1141 0.00 

Due from Other Agencies 1220 0.00 

Inventory 1150 0.00 

Prepaid Items 1230 1,912,098.52 

Total Current Assets 26,678,615.75 


Restricted Cash and Cash Equivalents 0.00 

Other Post-employment Benefits Obligation (asset) 1410 0.00 


Land 1310 0.00 

Land Improvements - Nondepreciable 1315 0.00 

Construction in Progress 1360 0.00 

Improvements Other Than Buildings 1320 0.00 

Accumulated Depreciation 1329 0.00 

Buildings and Fixed Equipment 1330 0.00 


Furniture, Fixtures and Equipment 1340 0.00 


Motor Vehicles 1350 0.00 


Property Under Capital Leases 1370 0.00 


Computer Software 1382 0.00 

Accumulated Amortization 1389 0.00 

Total Capital Assets net of Accum. Dep'n 0.00 

Total Noncurrent Assets 0.00 

Total Assets 26,678,615.75 

LIABILITIES 

Current Liabilities: 

Salaries, Benefits and Payroll Taxes Payable 2110 0.00 

Payroll Deductions and Withholdings 2170 0.00 

Accounts Payable 2120 156,582.71 

Judgments Payable 2130 0.00 

Sales Tax Payable 2260 0.00 

Accrued Interest Payable 2210 0.00 

Deposits Payable 2220 0.00 

Due to Other Funds-Budgetary 2161 188,112.51 

Due to Other Agencies 2230 0.00 

Deferred Revenue 2410 0.00 

Estimated Unpaid Claims 2271 4,541,224.43 

Estimated Liability for Claims Adjustment Expense 2272 0.00 

Obligations Under Capital Leases 2315 0.00 

Liability for Compensated Absences 2330 0.00 

Estimated Liability for Long-Term Claims 2350 0.00 

Other Post-employment Benefits Obligation 2360 0.00 

Total Current Liabilities 4,885,919.65 


Liabilities Payable from Restricted Assets: 


Other Noncurrent Liabilities: 





Total Noncurrent Liabilities 0.00 

Total Liabilities 4,885,919.65 

NET ASSETS 

Invested in Capital Assets, Net of Related Debt 2770 0.00 

Restricted for ____________________ 2780 0.00 

Unrestricted 2790 21,792,696.10 

Total Net Assets 21,792,696.10 

Total Liabilities and Net Assets 26,678,615.75 


ESE 145 

204


STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS 



Governmental 

Activities - 

Account Internal Service 

Number 

Funds 

OPERATING REVENUES 

Charges for Services 3481 0.00 

Charges for Sales 3482 0.00 

Premium Revenue 3484 51,264,334.41 

Other Operating Revenues 3489 0.00 

Total Operating Revenues 51,264,334.41 

OPERATING EXPENSES 

Salaries 100 0.00 

Employee Benefits 200 0.00 

Purchased Services 300 5,732,994.65 

Energy Services 400 0.00 

Materials and Supplies 500 178.07 

Capital Outlay 600 0.00 

Other Expenses 700 39,055,105.99 

Depreciation 780 0.00 

Total Operating Expenses 44,788,278.71 

Operating Income (Loss) 6,476,055.70 

NONOPERATING REVENUES (EXPENSES) 

Interest Revenue 3430 122,387.21 

Gifts, Grants and Bequests 3440 0.00 

Miscellaneous Local Sources 3495 11,247.30 

Loss Recoveries 3740 0.00 

Gain on Disposition of Assets 3780 0.00 

Interest Expense 720 0.00 

Miscellaneous Expense 790 0.00 

Loss on Disposition of Assets 810 0.00 

Total Nonoperating Revenues (Expenses) 133,634.51 

Income (Loss) Before Operating Transfers 6,609,690.21 

Transfers In 3600 0.00 

Transfers Out 9700 0.00 

SPECIAL ITEMS 

___________________________________________ 0.00 


___________________________________________ 0.00 

Change In Net Assets 6,609,690.21 

Net Assets - July 1, 2011 2880 15,183,005.89 

Adjustment to Net Assets 2896 0.00 

Net Assets - June 30, 2012 2780 21,792,696.10 


ESE 145 

205


STATEMENT OF CASH FLOWS 



Governmental 

Activities - 

Internal Service 

Funds 

CASH FLOWS FROM OPERATING ACTIVITIES 

Receipts from customers and users 50,424,084.06 

Receipts from interfund services provided 0.00 

Payments to suppliers (46,328,900.41) 

Payments to employees 0.00 

Payments for interfund services used 0.00 

Other receipts (payments) 0.00 

Net cash provided (used) by operating activities 4,095,183.65 

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES 

Subsidies from operating grants 0.00 

Transfers from other funds 0.00 

Transfers to other funds 0.00 

Net cash provided (used) by noncapital financing activities 0.00 

CASH FLOWS FROM CAPITAL AND RELATED 

FINANCING ACTIVITIES 

Proceeds from capital debt 0.00 

Capital contributions 0.00 

Proceeds from disposition of capital assets 0.00 

Acquisition and construction of capital assets 0.00 

Principal paid on capital debt 0.00 

Interest paid on capital debt 0.00 

Net cash provided (used) by capital and related financing activities 0.00 

CASH FLOWS FROM INVESTING ACTIVITIES 

Proceeds from sales and maturities of investments 0.00 

Interest and dividends received 101,996.29 

Purchase of investments (20,173,098.94) 

Net cash provided (used) by investing activities (20,071,102.65) 

Net increase (decrease) in cash and cash equivalents (15,975,919.00) 

Cash and cash equivalents - July 1, 2011 20,525,961.95 

Cash and cash equivalents - June 30, 2012 4,550,042.95 

Reconciliation of operating income (loss) to net cash provided 

(used) by operating activities: 

Operating income (loss) 6,476,055.70 

Adjustments to reconcile operating income (loss) to net cash 

provided (used) by operating activities: 

Depreciation/Amortization expense 0.00 

Commodities used from USDA program 0.00 

Change in assets and liabilities: 

(Increase) decrease in accounts receivable (1,068.90) 

(Increase) decrease in interest receivable 0.00 

(Increase) decrease in due from reinsurer 0.00 

(Increase) decrease in deposits receivable 0.00 

(Increase) decrease in due from other funds 0.00 

(Increase) decrease in due from other agencies 1,049.45 

(Increase) decrease in inventory 0.00 

(Increase) decrease in prepaid items (672,381.02) 

Increase (decrease) in salaries and benefits payable 0.00 

Increase (decrease) in payroll tax liabilities 0.00 

Increase (decrease) in accounts payable (467,716.94) 

Increase (decrease) in judgments payable 0.00 

Increase (decrease) in sales tax payable 0.00 

Increase (decrease) in accrued interest payable 0.00 

Increase (decrease) in deposits payable 0.00 

Increase (decrease) in due to other funds (840,250.35) 

Increase (decrease) in due to other agencies 0.00 

Increase (decrease) in deferred revenue 0.00 

Increase (decrease) in estimated unpaid claims (400,504.29) 

Increase (decrease) in estimated liability for claims adjustment expense 0.00 

Total adjustments (2,380,872.05) 

Net cash provided (used) by operating activities 4,095,183.65 

Noncash investing, capital, and financing activities: 

Borrowing under capital lease 0.00 

Contributions of capital assets 0.00 

Purchase of equipment on account 0.00 

Capital asset trade-ins 0.00 

Net Increase/(Decrease) in the fair value of investments (25,855.98) 

Commodities received through USDA program 0.00 


ESE 145 206


STATEMENT OF FIDUCIARY ASSETS AND LIABILITIES 

FIDUCIARY FUNDS 

June 30, 2012 

Total 

Agency 

Account 

Funds 

Number 

89X 

ASSETS 


Investments 1160 0.00 


Interest Receivable 1170 0.00 

Due from Other Funds-Budgetary 1141 17,242.86 


Due from Other Agencies 1220 231,328.05 


LIABILITIES 

Salaries, Benefits and Payroll Taxes Payable 2110 2,269.05 

Payroll Deductions and Withholdings 2170 7,057.00 

Accounts Payable 2120 3,109,706.53 

Due to Other Agencies 2230 

Due to Other Funds-Budgetary 2161 108,297.54 

Internal Accounts Payable 2290 3,071,738.20 


NET ASSETS 

Assets Held in Trust for Pension Benefits 

Assets Held in Trust for Scholarships and Other Purposes 

Total Net Assets 


ESE 145 

207


STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS 

FIDUCIARY FUNDS 


Total Total Total 

Investment Private-Purpose Pension 

Account Trust Funds Trust Funds Trust Funds 

Number 84X 85X 87X 

ADDITIONS 

Contributions: 

Employer 0.00 0.00 0.00 

Plan Members 0.00 0.00 0.00 

Gifts, Grants and Bequests 3440 0.00 0.00 0.00 

Investment Earnings: 

Interest 3431 0.00 0.00 0.00 

Gain on Sale of Investments 3432 0.00 0.00 0.00 

Net Increase (Decrease) in the Fair Value of Investments 3433 0.00 0.00 0.00 

Total Investment Earnings 0.00 0.00 0.00 

Less Investment Expense 0.00 0.00 0.00 

Net Investment Earnings 0.00 0.00 0.00 

Total Additions 0.00 0.00 0.00 

DEDUCTIONS 

Salaries 100 0.00 0.00 0.00 

Employee Benefits 200 0.00 0.00 0.00 

Purchased Services 300 0.00 0.00 0.00 

Other Expenses 700 0.00 0.00 0.00 

Refunds of Contributions 0.00 0.00 0.00 

Administrative Expenses 0.00 0.00 0.00 

Total Deductions 0.00 0.00 0.00 

Change In Net Assets 0.00 0.00 0.00 

Net Assets - July 1, 2011 2885 0.00 0.00 0.00 

Net Assets - June 30, 2012 2785 0.00 0.00 0.00 


ESE 145 

208


COMBINING STATEMENT OF NET ASSETS 

MAJOR AND NONMAJOR COMPONENT UNITS 

June 30, 2012 

Bellalago Flora Ridge Total Nonmajor Total 

Account Educational Facilities Educational Facilities Component Component 

Number Benefit District Benefit District Units Units 

ASSETS 

Cash and Cash Equivalents 1110 3,399,983.00 923,694.00 9,153,706.96 13,477,383.96 

Investments 1160 0.00 0.00 0.00 0.00 

Taxes Receivable, Net 1120 0.00 0.00 231,328.00 231,328.00 

Accounts Receivable, Net 1130 244,305.00 0.00 662,925.00 907,230.00 

Interest Receivable 1170 0.00 0.00 0.00 0.00 

Due from Reinsurer 1180 0.00 0.00 0.00 0.00 

Deposits Receivable 1210 0.00 0.00 52,761.00 52,761.00 

Due from Other Agencies 1220 628,521.00 0.00 649,716.00 1,278,237.00 

Internal Balances 0.00 0.00 132,860.92 132,860.92 

Inventory 1150 0.00 0.00 0.00 0.00 

Prepaid Items 1230 0.00 0.00 1,599,980.00 1,599,980.00 


Cash with Fiscal Agent 1114 0.00 0.00 2,614,896.00 2,614,896.00 


Issuance Costs 480,073.00 362,711.00 742,238.00 1,585,022.00 

Noncurrent assets: 

Other Post-employment Benefits Obligation (asset) 1410 0.00 0.00 0.00 0.00 


Land 1310 1,000,000.00 0.00 238,220.00 1,238,220.00 

Land Improvements - Nondepreciable 1315 0.00 0.00 0.00 0.00 

Construction in Progress 1360 0.00 0.00 0.00 0.00 

Improvements Other Than Buildings 1320 459,510.00 0.00 42,568.00 502,078.00 

Less Accumulated Depreciation 1329 (101,520.00) 0.00 (24,290.00) (125,810.00) 

Buildings and Fixed Equipment 1330 22,284,836.00 0.00 13,921,451.00 36,206,287.00 

Less Accumulated Depreciation 1339 (2,954,567.00) 0.00 (2,815,452.00) (5,770,019.00) 

Furniture, Fixtures and Equipment 1340 2,270,913.00 0.00 3,293,822.00 5,564,735.00 

Less Accumulated Depreciation 1349 (1,970,188.00) 0.00 (2,938,896.00) (4,909,084.00) 

Motor Vehicles 1350 0.00 0.00 0.00 0.00 

Less Accumulated Depreciation 1359 0.00 0.00 0.00 0.00 

Property Under Capital Leases 1370 0.00 0.00 0.00 0.00 

Less Accumulated Depreciation 1379 0.00 0.00 0.00 0.00 

Audio Visual Materials 1381 0.00 0.00 9,117.00 9,117.00 

Less Accumulated Depreciation 1388 0.00 0.00 (9,117.00) (9,117.00) 

Computer Software 1382 0.00 0.00 36,765.00 36,765.00 

Less Accumulated Amortization 1389 0.00 0.00 (36,844.00) (36,844.00) 

Total Capital Assets net of Accum. Dep'n 20,988,984.00 0.00 11,717,344.00 32,706,328.00 

Total Assets 25,741,866.00 1,286,405.00 27,557,755.88 54,586,026.88 


LIABILITIES 

Salaries and Wages Payable 2110 0.00 0.00 574,974.27 574,974.27 

Payroll Deductions and Withholdings 2170 0.00 0.00 55,574.00 55,574.00 

Accounts Payable 2120 20,000.00 20,000.00 1,347,542.53 1,387,542.53 

Judgments Payable 2130 0.00 0.00 0.00 0.00 

Construction Contracts Payable 2140 0.00 0.00 0.00 0.00 

Construction Contracts Retainage Payable 2150 0.00 0.00 0.00 0.00 

Due to Fiscal Agent 2240 0.00 0.00 0.00 0.00 

Accrued Interest Payable 2210 619,770.00 163,527.00 317,160.00 1,100,457.00 

Deposits Payable 2220 0.00 0.00 0.00 0.00 

Due to Other Agencies 2230 0.00 0.00 1,951,754.00 1,951,754.00 

Sales Tax Payable 2260 0.00 0.00 0.00 0.00 

Deferred Revenue 2410 0.00 0.00 0.00 0.00 

Estimated Unpaid Claims 2271 0.00 0.00 0.00 0.00 

Estimated Liability for Claims Adjustment 2272 0.00 0.00 0.00 0.00 




Section 1011.13, F.S., Notes Payable 2250 0.00 0.00 0.00 0.00 

Notes Payable 2310 0.00 0.00 0.00 0.00 


Bonds Payable 2320 560,000.00 35,000.00 435,000.00 1,030,000.00 

Liability for Compensated Absences 2330 0.00 0.00 0.00 0.00 

Certificates of Participation Payable 2340 0.00 0.00 0.00 0.00 

Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 0.00 


Estimated PECO Advance Payable 2370 0.00 0.00 0.00 0.00 



Notes Payable 2310 0.00 0.00 0.00 0.00 


Bonds Payable 2320 24,587,296.00 7,338,397.00 14,670,000.00 46,595,693.00 

Liability for Compensated Absences 2330 0.00 0.00 0.00 0.00 

Certificates of Participation Payable 2340 0.00 0.00 0.00 0.00 

Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 0.00 


Estimated PECO Advance Payable 2370 0.00 0.00 0.00 0.00 


Total Liabilities 25,787,066.00 7,556,924.00 19,352,004.80 52,695,994.80 

NET ASSETS 

Invested in Capital Assets, Net of Related Debt 2770 (1,642,729.00) (6,139,811.00) (2,549,381.00) (10,331,921.00) 


Categorical Carryover Programs 2780 0.00 0.00 0.00 0.00 

Food Service 2780 0.00 0.00 0.00 0.00 

Debt Service 2780 0.00 0.00 2,443,998.00 2,443,998.00 

Capital Projects 2780 0.00 0.00 0.00 0.00 

Other Purposes 2780 1,597,529.00 0.00 1,578,494.00 3,176,023.00 

Unrestricted 2790 0.00 (130,708.00) 6,732,640.08 6,601,932.08 

Total Net Assets (45,200.00) (6,270,519.00) 8,205,751.08 1,890,032.08 

Total Liabilities and Net Assets 25,741,866.00 1,286,405.00 27,557,755.88 54,586,026.88 


ESE 145 

209


COMBINING STATEMENT OF ACTIVITIES 


Bellalago Educational Facilities Benefit District 

Net (Expense) 


Revenue and Changes 


in Net Assets 

Operating 

Capital 

Account Charges for Grants and Grants and Component Unit 

FUNCTIONS Number Expenses Services Contributions Contributions Activities 

Component Unit Activities: 

Instruction 5000 0.00 0.00 0.00 0.00 0.00 

Pupil Personnel Services 6100 0.00 0.00 0.00 0.00 0.00 

Instructional Media Services 6200 0.00 0.00 0.00 0.00 0.00 

Instruction and Curriculum Development Services 6300 0.00 0.00 0.00 0.00 0.00 

Instructional Staff Training Services 6400 0.00 0.00 0.00 0.00 0.00 

Instructional-Related Technology 6500 0.00 0.00 0.00 0.00 0.00 

Board 7100 45,930.00 0.00 0.00 0.00 (45,930.00) 

General Administration 7200 0.00 0.00 0.00 0.00 0.00 

School Administration 7300 0.00 0.00 0.00 0.00 0.00 

Facilities Acquisition and Construction 7400 591,456.00 0.00 0.00 0.00 (591,456.00) 

Fiscal Services 7500 20,000.00 0.00 0.00 0.00 (20,000.00) 

Food Services 7600 0.00 0.00 0.00 0.00 0.00 

Central Services 7700 0.00 0.00 0.00 0.00 0.00 

Pupil Transportation Services 7800 0.00 0.00 0.00 0.00 0.00 

Operation of Plant 7900 0.00 0.00 0.00 0.00 0.00 

Maintenance of Plant 8100 0.00 0.00 0.00 0.00 0.00 

Administrative Technology Services 8200 0.00 0.00 0.00 0.00 0.00 

Community Services 9100 0.00 0.00 0.00 0.00 0.00 

Interest on Long-term Debt 9200 1,505,461.00 0.00 0.00 0.00 (1,505,461.00) 

Unallocated Depreciation/Amortization Expense* 0.00 0.00 

Total Component Unit Activities 2,162,847.00 0.00 0.00 0.00 (2,162,847.00) 



Taxes: 

Property Taxes, Levied for Operational Purposes 0.00 

Property Taxes, Levied for Debt Service 0.00 

Property Taxes, Levied for Capital Projects 0.00 

Local Sales Taxes 0.00 

Grants and Contributions Not Restricted to Specific Programs 1,431,371.00 

Investment Earnings 0.00 

Miscellaneous 0.00 

Special Items 0.00 

Extraordinary Items 0.00 

Transfers 0.00 

Total General Revenues, Special Items, Extraordinary Items, and Transfers 1,431,371.00 

Change in Net Assets (731,476.00) 

Net Assets - July 1, 2011 686,276.00 

Net Assets - June 30, 2012 (45,200.00) 


ESE 145 

210


COMBINING STATEMENT OF ACTIVITIES (CONTINUED) 


Flora Ridge Educational Facilities Benefit District 

Net (Expense) 




in Net Assets 

Operating 

Capital 




Instruction 5000 0.00 0.00 0.00 0.00 0.00 






Board 7100 44,377.00 0.00 0.00 0.00 (44,377.00) 



Facilities Acquisition and Construction 7400 0.00 0.00 0.00 0.00 0.00 


Food Services 7600 0.00 0.00 0.00 0.00 0.00 







Interest on Long-term Debt 9200 393,238.00 0.00 0.00 0.00 (393,238.00) 

Unallocated Depreciation/Amortization Expense* 15,508.00 (15,508.00) 

Total Component Unit Activities 473,123.00 0.00 0.00 0.00 (473,123.00) 



Taxes: 





Grants and Contributions Not Restricted to Specific Programs 514,089.00 






Total General Revenues, Special Items, Extraordinary Items, and Transfers 514,089.00 

Change in Net Assets 40,966.00 

Net Assets - July 1, 2011 (6,311,485.00) 

Net Assets - June 30, 2012 (6,270,519.00) 


ESE 145 

211




TOTAL NONMAJOR COMPONENT UNITS 

Net (Expense) 




in Net Assets 

Operating 

Capital 

Account Charges for Grants and Grants and Component Units 



Instruction 5000 16,268,421.07 0.00 80,469.00 0.00 (16,187,952.07) 

Pupil Personnel Services 6100 563,550.00 0.00 0.00 0.00 (563,550.00) 

Instructional Media Services 6200 91,313.00 0.00 0.00 0.00 (91,313.00) 


Instructional Staff Training Services 6400 68,647.00 0.00 0.00 0.00 (68,647.00) 

Instructional-Related Technology 6500 82,402.00 0.00 0.00 0.00 (82,402.00) 

Board 7100 22,068.00 0.00 0.00 0.00 (22,068.00) 

General Administration 7200 5,699,313.16 0.00 0.00 0.00 (5,699,313.16) 

School Administration 7300 1,804,924.40 0.00 0.00 0.00 (1,804,924.40) 

Facilities Acquisition and Construction 7400 3,474,720.72 0.00 529,047.00 0.00 (2,945,673.72) 


Food Services 7600 8,577.00 0.00 0.00 0.00 (8,577.00) 

Central Services 7700 10,443.00 0.00 0.00 0.00 (10,443.00) 

Pupil Transportation Services 7800 290,346.97 0.00 0.00 0.00 (290,346.97) 

Operation of Plant 7900 3,335,971.56 0.00 487,445.00 0.00 (2,848,526.56) 

Maintenance of Plant 8100 417,687.00 0.00 0.00 0.00 (417,687.00) 


Community Services 9100 40,998.00 102,612.00 3,242,720.00 0.00 3,304,334.00 



Total Component Unit Activities 33,019,397.26 102,612.00 4,339,681.00 0.00 (28,577,104.26) 



Taxes: 







Miscellaneous 505,595.00 






Net Assets - July 1, 2011 8,712,295.56 

Net Assets - June 30, 2012 8,205,751.08 


ESE 145 

212




TOTAL COMPONENT UNITS 

Net (Expense) 




in Net Assets 

Operating Capital Total 




Instruction 5000 16,268,421.07 0.00 80,469.00 0.00 (16,187,952.07) 





Instructional-Related Technology 6500 82,402.00 0.00 0.00 0.00 (82,402.00) 

Board 7100 112,375.00 0.00 0.00 0.00 (112,375.00) 





Food Services 7600 8,577.00 0.00 0.00 0.00 (8,577.00) 







Interest on Long-term Debt 9200 2,688,603.38 0.00 0.00 0.00 (2,688,603.38) 

Unallocated Depreciation/Amortization Expense* 15,508.00 (15,508.00) 




Taxes: 












Change in Net Assets (1,197,054.48) 




ESE 145 

213

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

‣ Reporting Entity 

The District School Board has direct responsibility for operation, control, and supervision of District 

schools and is considered a primary government for financial reporting. The Osceola County School 

District (District) is considered part of the Florida system of public education. The governing body 

of the school district is the Osceola County District School Board (Board), which is composed of 

five elected members. The appointed Superintendent of Schools is the executive officer of the 

School Board. Geographic boundaries of the District correspond with those of Osceola County. 

Criteria for determining if other entities are potential component units that should be reported within 

the District's basic financial statements are identified and described in the Governmental Accounting 

Standards Board's (GASB) Codification of Governmental Accounting and Financial Reporting Standards, 

Sections 2100 and 2600. The application of these criteria provides for identification of any entities 

for which the Board is financially accountable and other organizations for which the nature and 

significance of their relationship with the Board are such that exclusion would cause the District's 

basic financial statements to be misleading or incomplete. Based on the application of these criteria, 

the following component units are included within the reporting entity of the District: 

Blended Component Units. The District’s employee group health and life insurance program, 

described in Note 21, is administered through the Osceola County District School Board Group 

Health and Life Insurance Trust. Assets necessary to fund the program are transferred to the 

Trust; however, under the terms of the Trust agreement, the District retains control of the assets. 

Therefore, the financial activities of the Trust are reported in the District’s financial statements. 

Separate financial statements for the Trust are not published. 

The Osceola School Board Leasing Corporation, Inc. (Leasing Corporation) was formed to 

facilitate financing for the acquisition of facilities and equipment. The governing board of the 

Leasing Corporation is the Board. Due to the substantive economic relationship between the 

District and the Leasing Corporation, the financial activities of the Leasing Corporation are 

included in the accompanying basic financial statements. Separate financial statements for the 

Leasing Corporation are not published. 

Discretely Presented Component Units. The component units’ columns in the government-wide 

financial statements include the financial data of the District's other component units as follows: 

The Foundation for Osceola Education, Inc., is a separate not-for-profit corporation organized 

and operated as a direct-support organization under Section 1001.453, Florida Statutes, to 

provide charitable and educational aid to the Board, to promote education, and to encourage 

research, learning, and dissemination of information. Because of the nature and significance of 

its relationship with the District, the Foundation is considered a component unit. An annual 

audit of the organization’s financial statements is conducted by an independent certified public 

accountant and is filed in the District’s administrative office. 

214

The Bellalago Educational Facilities Benefit District (Bellalago Benefit District) is a separate 

district organized pursuant to Chapter 125, Florida Statutes, and Section 1013.355, Florida 

Statutes, to provide for the timely construction and maintenance of school facilities. The 

Bellalago Benefit District is an alternate mechanism that allows for the sharing of educational 

facilities costs that are necessary to accommodate new growth and development. The Benefit 

District has imposed a specific financial burden on the Osceola County School District and is 

considered fiscally dependent in accordance with the criteria described in Governmental 

Accounting Standards Board Statement No. 14, The Financial Reporting Entity. An audit of the 

Bellalago Benefit District’s annual financial statements is conducted by an independent certified 

public accountant and is filed in the District’s administrative office. 

The Flora Ridge Education Facilities Benefit District (Flora Ridge Benefit District), was also 

organized pursuant to Chapter 125, Florida Statues and Section 1013.355, Florida Statues, to 

provide for timely construction and maintenance of school facilities. The Flora Ridge Benefit 

District is an alternate mechanism that allows for the sharing of educational facilities costs that 

are necessary to accommodate new growth and development. The Benefit District has imposed 

a specific financial burden on the Osceola County School District and is considered fiscally 

dependant in accordance with the criteria described in Governmental Accounting Standards 

Board Statement No. 14, The Financial Reporting Entity. An audit of the Flora Ridge Benefit 

District’s annual financial statements is conducted by an independent certified public accountant 

and is filed in the District’s administrative office. 

A member of the Osceola County School District has been appointed to the board of each 

Benefit District. 

The New Dimensions High School, Inc., Four Corners Charter School, Inc., and New 

Alternative Education High School of Osceola County, Inc., are separate not-for-profit 

corporations organized pursuant to Chapter 617, Florida Statutes, the Florida Not for Profit 

Corporation Act; and Section 1002.33, Florida Statutes, to enhance the education of those 

Osceola County students attending these schools. The charter schools operate under a charter 

approved by their sponsor, the Osceola County District School Board. The charter schools are 

considered to be component units of the District since they are fiscally dependent on the District 

to levy taxes for their support. Audits of the charter schools’ financial statements are conducted 

by independent certified public accountants and are filed in the District’s administrative office. 

‣ Basis of Presentation and Measurement Focus 

Government-wide Financial Statements - Government-wide financial statements, i.e, the statement 

of net assets and the statement of activities, present information about the School District as a whole. 

These statements include the nonfiduciary financial activity of the primary government and its 

component units. 

Government-wide financial statements are prepared using the economic resources measurement 

focus. The statement of activities presents a comparison between direct expenses and program 

revenues for each function or program of the District’s governmental activities. Direct expenses are 

those that are specifically associated with a service, program, or department and are thereby clearly 

identifiable to a particular function. Depreciation expense associated with the District’s 

transportation department is allocated to the transportation function, while remaining depreciation 

expenses are not readily associated with a particular function and are reported as unallocated. 

215

Program revenues include charges paid by the recipient of the goods or services offered by the 

program, and grants and contributions that are restricted to meeting the operational or capital 

requirements of a particular program. Revenues that are not classified as program revenues are 

presented as general revenues. The comparison of direct expenses with program revenues identifies 

the extent to which each governmental function is self-financing or draws from the general revenues 

of the District. 

The effects of inter-fund activity have been eliminated from the government-wide financial 

statements. Interfund services provided and used are not eliminated in the process of consolidation. 

Fund Financial Statements - Fund financial statements report detailed information about the District 

in the governmental, proprietary, and fiduciary funds. Governmental fund financial statements are 

prepared using the current financial resources measurement focus. The focus of governmental fund 

financial statements is on major funds rather than reporting funds by type. Each major fund is 

reported in a separate column. Nonmajor funds are aggregated and reported in a single column. 

Because the focus of governmental fund financial statements differs from the focus of governmentwide 

financial statements, a reconciliation is presented with each of the governmental fund financial 

statements. Proprietary and fiduciary fund financial statements are prepared using the economic 

resources measurement focus. 

The District reports the following major governmental funds: 

• General Fund – to account for all financial resources not required to be accounted for in another 

fund, and for certain revenues from the State that are legally restricted to be expended for 

specific current operating purposes. 

• Special Revenue – Other Federal Programs – to account for funds from the State or Federal 

Government which are restricted for Federal programs. 

• Special Revenue – ARRA Economic Stimulus Funds - to account for certain Federal grant 

program resources related to the American Recovery and Reinvestment Act (ARRA). 

• Debt Service – ARRA Economic Stimulus Funds – to account for the accumulation of resources 

for, and the payment of, long-term debt principal, interest, and fees related to Qualified School 

Construction Bonds. 

• Capital Projects – Other Fund – to account for other miscellaneous funds from various sources 

which are restricted for capital outlay purposes. 

• Capital Projects – ARRA Economic Stimulus Funds – to account for ARRA Federal grant 

resources to be used for educational capital outlay needs. 

Additionally, the District reports the following proprietary and fiduciary fund types: 

• Internal Service Funds – to account for the District's individual self-insurance programs. 

• Agency Funds – to account for resources of the school internal funds which are used to 

administer moneys collected at the several schools in connection with school, student athletic, 

class, and club activities, and to account for the various resources of the Educational Facilities 

Benefit District accounted for by the District. 

‣ 

216

Basis of Accounting 

Basis of accounting refers to when revenues and expenditures, or expenses, are recognized in the 

accounts and reported in the financial statements. Basis of accounting relates to the timing of the 

measurements made, regardless of the measurement focus applied. 

Government-wide financial statements are prepared using the accrual basis of accounting, as are the 

proprietary funds and fiduciary funds financial statements. Revenues are recognized when earned 

and expenses are recognized when a liability is incurred, regardless of the timing of the related cash 

flows. Property taxes are recognized in the year for which they are levied. Revenues from grants, 

entitlements, and donations are recognized in the fiscal year in which all eligibility requirements 

imposed by the provider have been satisfied. 

Governmental fund financial statements are prepared using the modified accrual basis of accounting. 

Revenues, except for certain grant revenues, are recognized when they become measurable and 

available. Revenues are considered to be available when they are collectible within the current period 

or soon enough thereafter to pay liabilities of the current period. The District considers revenues to 

be available if they are collected within 60 days of the end of the current fiscal year. When grant 

terms provide that the expenditure of resources is the prime factor for determining eligibility for 

Federal, State, and other grant resources, revenue is recognized at the time the expenditure is made. 

Under the modified accrual basis of accounting, expenditures are generally recognized when the 

related fund liability is incurred, except for principal and interest on long-term debt, claims and 

judgments, other postemployment benefits, and compensated absences, which are recognized when 

due. Allocations of cost, such as depreciation, are not recognized in governmental funds. 

Proprietary Funds are accounted for as proprietary activities under standards issued by the Financial 

Accounting Standards Board through November 1989 and applicable standards issued by the 

Governmental Accounting Standards Board. Proprietary funds distinguish operating revenues and 

expenses from nonoperating items. Operating revenues and expenses generally result from 

providing services and producing and delivering goods in connection with the proprietary funds’ 

principal ongoing operations. The principal operating revenues of the District’s internal service 

funds are charges for employee health insurance premiums and general and automobile liability 

insurance premiums. Operating expenses include insurance claims and excess coverage premiums. 

All revenues and expenses not meeting this definition are reported as nonoperating revenues and 

expenses. 

When both restricted and unrestricted resources are available for use, it is the District’s policy to use 

restricted resources first, then unrestricted resources as they are needed. When both assigned and 

unassigned resources are available for use, it is the District’s policy to use assigned resources first, 

then unassigned resources as they are needed. 

The charter schools, the Foundation for Osceola Education, Inc., and the Benefit Districts, are 

accounted for as governmental organizations and follow the same accounting model as the District’s 

governmental activities. 

‣ Deposits and Investments 

The District’s cash and cash equivalents are considered to be cash on hand, cash with fiscal agent, 

demand deposits, and short-term, highly liquid investments with original maturities of three months 

or less. Investments classified as cash equivalents include money market funds and amounts placed 

with the State Board of Administration (SBA) in Florida PRIME, formerly known as the Local 

Government Surplus Trust Fund Investment Pool. 

217

Cash deposits are held by banks qualified as public depositories under Florida law. All deposits are 

insured by Federal depository insurance, up to specified limits, or collateralized with securities held in 

Florida's multiple financial institution collateral pool as required by Chapter 280, Florida Statutes. 

Investments consist of amounts placed in SBA Debt Service accounts for investment of debt service 

moneys, and amounts placed with the SBA for participation in Florida PRIME and Fund B Surplus 

Funds Trust Fund (Fund B) investment pools created by Sections 218.405 and 218.417, Florida 

Statutes, and those made locally. The investment pools operate under investment guidelines 

established by Section 215.47, Florida Statutes. 

The District’s investments in Florida PRIME, which SBA indicates is a Securities and Exchange 

Commission Rule 2a7-like external investment pool, as of June 30, 2012, are similar to money market 

funds in which shares are owned in the fund rather than the underlying investments. These 

investments are reported at fair value, which is amortized cost. 

The District’s investments in Fund B are accounted for as a fluctuating net asset value pool, with a 

fair value factor of 0.83481105 at June 30, 2012. Fund B is not subject to participant withdrawal 

requests. Distributions from Fund B, as determined by SBA, are effected by transferring eligible cash 

or securities to Florida PRIME, consistent with the pro rata allocation of pool shareholders of record 

at the creation date of Fund B. One hundred percent of such distributions from Fund B are 

available as liquid balance within Florida PRIME. 

Investments made locally consist of money market funds and nonnegotiable certificates of deposit 

and are reported at fair value. Types and amounts of investments held at fiscal year-end are 

described in a subsequent note on investments. 

‣ Inventories 

Inventories consist of expendable supplies held for consumption in the course of District operations. 

Inventories held at the maintenance department, central warehouse and for the District’s food 

service program are stated at cost valued on a weighted-average basis, except that United States 

Department of Agriculture surplus commodities are stated at their fair value as determined at the 

time of donation to the District's food service program by the Florida Department of Agriculture 

and Consumer Services, Bureau of Food Distribution. Transportation inventories are stated at cost 

based on last invoice, which approximates the first-in, first-out basis. The costs of inventories are 

recorded as expenditures when used rather than purchased. 

‣ Capital Assets 

Expenditures for capital assets acquired or constructed for general District purposes are reported in 

the governmental fund that financed the acquisition or construction. The capital assets so acquired 

are reported at cost in the government-wide statement of net assets but are not reported in the 

governmental fund financial statements. Capital assets are defined by the District as those costing 

more than $1,000 for tangible personal property and $25,000 for real property. Such assets are 

recorded at historical cost or estimated historical cost if purchased or constructed. Donated assets 

are recorded at fair value at the date of donation. 

218

Capital assets are depreciated using the straight-line method over the following estimated useful lives: 

Description 

Improvements Other than Buildings 

Buildings, Fixed Equipment, and Educational Facilities Benefit District 

Furniture, Fixtures, and Equipment 

Motor Vehicles 

Audio Visual Materials and Computer Software 

Estimated Lives 

8 - 40 years 

10 - 50 years 

3 - 15 years 

5 - 10 years 

3 - 5 years 

Current-year information relative to changes in capital assets is described in a subsequent note. 

‣ Long-Term Liabilities 

Long-term obligations that will be financed from resources to be received in the future by 

governmental funds are reported as liabilities in the government-wide statement of net assets. Bond 

premiums and discounts, as well as issuance costs, are deferred and amortized over the life of the 

bonds using the effective interest method. Bonds payable are reported net of the applicable bond 

premium or discount. 

In the governmental fund financial statements, bonds and other long-term obligations are not 

recognized as liabilities until due. Governmental fund types recognize bond premiums and 

discounts, as well as bond issuance costs, during the current period. The face amount of debt issued 

is reported as other financing sources, while discounts on debt issuances are reported as other 

financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are 

reported as debt service expenditures. 

In the government-wide financial statements, compensated absences (i.e., paid absences for employee 

vacation leave and sick leave) are accrued as liabilities to the extent that it is probable that the 

benefits will result in termination payments. A liability for these amounts is reported in the 

governmental fund financial statements only if it has matured, such as for occurrences of employee 

resignations and retirements. 

Changes in long-term liabilities for the current year are reported in a subsequent note. 

‣ State Revenue Sources 

Significant revenues from State sources for current operations include the Florida Education Finance 

Program administered by the Florida Department of Education (Department) under the provisions 

of Section 1011.62, Florida Statutes. In accordance with this law, the District determines and reports 

the number of full-time equivalent (FTE) students and related data to the Department. The 

Department performs certain edit checks on the reported number of FTE and related data, and 

calculates the allocation of funds to the District. The District is permitted to amend its original 

reporting for a period of five months following the date of the original reporting. Such amendments 

may impact funding allocations for subsequent years. The Department may also adjust subsequent 

fiscal period allocations based upon an audit of the District's compliance in determining and 

reporting FTE and related data. Normally, such adjustments are treated as reductions or additions of 

revenue in the year when the adjustments are made. 

219

The State provides financial assistance to administer certain educational programs. State Board of 

Education rules require that revenue earmarked for certain programs be expended only for the 

program for which the money is provided, and require that the money not expended as of the close 

of the fiscal year be carried forward into the following year to be expended for the same educational 

programs. The Department generally requires that these educational program revenues be accounted 

for in the General Fund. A portion of the fund balance of the General Fund is restricted in the 

governmental fund financial statements for the unencumbered balance of categorical and earmarked 

educational program resources. 

The State allocates gross receipts taxes, generally known as Public Education Capital Outlay money, 

to the District on an annual basis. The District also received an allocation under the Classrooms for 

KidsProgram. The District is authorized to expend these funds only upon applying for and receiving 

an encumbrance authorization from the Department. 

A schedule of revenue from State sources for the current year is presented in a subsequent note. 

‣ District Property Taxes 

The School Board is authorized by State law to levy property taxes for district school operations, 

capital improvements, and debt service. 

Property taxes consist of ad valorem taxes on real and personal property within the District. 

Property values are determined by the Osceola County Property Appraiser, and property taxes are 

collected by the Osceola County Tax Collector. 

The School Board adopted the 2011 tax levy on September 6, 2011. Tax bills are mailed in October 

and taxes are payable between November 1 of the year assessed and March 31 of the following year 

at discounts of up to 4 percent for early payment. 

Taxes become a lien on the property on January 1, and are delinquent on April 1 of the year 

following the year of assessment. State law provides for enforcement of collection of personal 

property taxes by seizure of the property to satisfy unpaid taxes, and for enforcement of collection of 

real property taxes by the sale of interest-bearing tax certificates to satisfy unpaid taxes. The 

procedures result in the collection of essentially all taxes prior to June 30 of the year following the 

year of assessment. 

Property tax revenues are recognized in the government-wide financial statements when the Board 

adopts the tax levy. Property tax revenues are recognized in the governmental fund financial 

statements when taxes are received by the District, except that revenue is accrued for taxes collected 

by the Osceola County Tax Collector at fiscal year-end but not yet remitted to the District. 

Millages and taxes levied for the current year are presented in a subsequent note. 

The rest of this page intentionally left blank. 

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‣ Educational Impact Fees 

Osceola County imposes an educational impact fee based on an ordinance adopted by the County 

Commission in 1992. This ordinance has been amended from time to time, most recently in August 

2010, when Ordinance No. 10-11 established the revised rates to be collected. The educational 

impact fee is collected for all new residential construction within the County. The fees are collected 

by the County and each municipality within the County based on an interlocal agreement. The fees 

can only be used for capital expenditures directly affected by new residential growth. Educational 

impact fee revenues are recognized similar to that for property taxes, but are reported as program 

revenue in the government-wide financial statements. Educational impact fee credits granted in 

exchange for land are shown in the government-wide financial statements as unearned revenue until 

the credits are used, at which time the revenues are recognized. 

‣ Federal Revenue Sources 

The District receives Federal awards for the enhancement of various educational programs. Federal 

awards are generally received based on applications submitted to, and approved by, various granting 

agencies. For Federal awards in which a claim to these grant proceeds is based on incurring eligible 

expenditures, revenue is recognized to the extent that eligible expenditures have been incurred. 

2. BUDGETARY COMPLIANCE AND ACCOUNTABILITY 

The Board follows procedures established by State statutes and State Board of Education rules in 

establishing budget balances for governmental funds, as described below: 

‣ Budgets are prepared, public hearings are held, and original budgets are adopted annually for all 

governmental fund types in accordance with procedures and time intervals prescribed by law and 

State Board of Education rules. 

‣ Appropriations are controlled at the object level (e.g., salaries, purchased services, and capital outlay) 

within each activity (e.g., instruction, pupil personnel services, and school administration) and may be 

amended by resolution at any School Board meeting prior to the due date for the annual financial 

report. 

‣ Budgets are prepared using the same modified accrual basis as is used to account for governmental 

funds. 

‣ Budgetary information is integrated into the accounting system and, to facilitate budget control, 

budget balances are encumbered when purchase orders are issued. Appropriations lapse at fiscal 

year-end and encumbrances outstanding are honored from the subsequent year's appropriations. 


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3. INVESTMENTS 

As of June 30, 2012, the District has the following investments and maturities: 

Investment Maturities Fair Value 

State Board of Administration (SBA): 

Florida PRIME (1) 38 Day Average $ 2,238,923 

Fund B Surplus Funds Trust Fund (Fund B)(2) 5.73 Year Average 983,117 

Debt Service Accounts 6 Months 285,075 

PFM Funds Money Market Fund (1) 47 Day Average 8,233,551 

First American Money Market Fund (1)(3) 38 Day Average 78 

Florida Education Investment Trust Fund (1) 7 Day Average 24,063,557 

US Treasury Bonds 1.85 Year Average 28,189,022 

Federal Agency Bonds 1.85 Year Average 56,008,457 

Certificate of Deposit 1 Year Average 20,000,000 

Certificate of Deposit (1) 90 Day Average 25,026,250 

Total Investments $ 165,028,030 

Notes: 

(1) Investments classified as cash equivalents 

(2) Includes $87,905, which is being held under a trust agreement in connection with the 

Certificates of Participation, Series 2002A. 

(3) Amount is being held under trust agreements in connection with various Certificate of 

Participation issues. 

Interest Rate Risk 

‣ The District’s investment policy limits investments to a maximum of five years and the investment of 

current operating funds to no longer than two years. 

‣ Florida PRIME had a weighted average days to maturity (WAM) of 38 days at June 30, 2012. A 

portfolio’s WAM reflects the average maturity in days based on final maturity or reset date, in the 

case of floating rate instruments. WAM measures the sensitivity of the portfolio to interest rate 

changes. Fund B had a weighted average life (WAL) of 5.73 years. A portfolio’s WAL is the dollar 

weighted average length of time until securities held reach maturity. WAL, which also measures the 

sensitivity of the portfolio to interest rate changes, is based on legal final maturity dates for Fund B as 

of June 30, 2012. However, because Fund B consists of restructured or defaulted securities there is 

considerable uncertainty regarding the WAL. 

222

Credit Risk 

‣ The District’s investment policy allows for investments in certificates of deposit, time deposits, 

securities of the United States Government, other forms of authorized investments described in the 

Florida Statutes, and money market funds that are rated “AAAf”, “AAm” or “AAm-G” or better by 

Standard & Poor’s, or the equivalent by another rating agency. 

‣ The District’s investments in SBA Debt Service accounts are to provide for debt service payments on 

bond debt issued by the State Board of Education for the benefit of the District. The District relies 

on policies developed by SBA for managing interest rate risk and credit risk for this account. 

‣ As of June 30, 2012, the District’s investments in Florida PRIME and the Florida Education 

Investment Trust Fund are rated “AAAm” by Standard & Poor’s. All other rated investments were 

rated AA+ by Standard & Poor’s. Fund B is unrated. 

Concentration of Credit Risk 

‣ The District’s investment policy limits the amounts the District may invest in any one issuer. This 

policy is in effect for funds related to the issuance of debt where there are other existing policies or 

indentures in effect for such funds. 

4. RECEIVABLES 

The majority of receivables are due from other agencies. These receivables and the remaining accounts 

receivable are considered to be fully collectible. As such, no allowance for uncollectible accounts receivable 

is accrued. 


223

5. CHANGES IN CAPITAL ASSETS 

Changes in capital assets are presented in the table below. 

Balance Balance 

6/30/2011 Additions Deletions 6/30/2012 

GOVERNMENTAL ACTIVITIES 

Capital Assets Not Being Depreciated: 

Land & Improvements $ 49,997,414 $ 26,470 $ - $ 50,023,884 

Construction in Progress 106,146,043 36,618,163 31,326,423 111,437,783 

Total Capital Assets Not Being Depreciated 156,143,457 36,644,633 31,326,423 161,461,667 

Capital Assets Being Depreciated: 

Improvements Other Than Buildings 31,852,926 2,381,574 - 34,234,500 

Buildings and Fixed Equipment 787,577,196 28,944,850 - 816,522,046 

Furniture, Fixtures, and Equipment 57,635,794 4,116,185 1,935,413 59,816,566 

Investment in Educational Facilities Benefit 

District 8,255,001 - - 8,255,001 

Motor Vehicles 35,134,575 1,227,356 447,941 35,913,990 

Audio-Visual Materials 64,560 - - 64,560 

Computer Software 6,455,343 161,863 16,312 6,600,894 

Total Capital Assets Being Depreciated 926,975,395 36,831,828 2,399,666 961,407,557 

Less Accumulated Depreciation for: 

Improvements Other Than Buildings 16,852,899 1,763,138 - 18,616,037 

Buildings and Fixed Equipment 218,950,300 24,135,922 - 243,086,222 

Furniture, Fixtures, and Equipment 39,451,700 5,925,082 1,739,720 43,637,062 

Investment in Educational Facilities Benefit 

District 1,829,982 149,130 - 1,979,112 

Motor Vehicles 21,133,518 2,938,422 447,941 23,623,999 

Audio-Visual Materials 45,757 6,119 - 51,876 

Computer Software 5,823,721 282,266 16,216 6,089,771 

Total Accumulated Depreciation 304,087,877 35,200,079 2,203,877 337,084,079 

Total Capital Assets Being Depreciated, Net 622,887,518 1,631,749 195,789 624,323,478 

Governmental Activities Capital Assets, Net $ 779,030,975 $ 38,276,382 $ 31,522,212 $ 785,785,145 

Depreciation expense was charged to functions as follows: 

Function 

Amount 


Pupil Transportation Services $ 3,138,495 

Unallocated 32,061,584 

Total Depreciation Expense - Governmental Activities $ 35,200,079 

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6. INSTALLMENT-PURCHASES PAYABLE 

The classes and amounts of property acquired under installment-purchase agreements are as follows: 

Asset Balance 

Districtwide Energy Contract 2,371,566 

Total $ 2,371,566 

Future minimum installment-purchase payments and the present value of the minimum installment-purchase 

payments as of June 30 are as follows: 

Installment-Purchases Payable 

Fiscal Year Ending June 30 Total Principal Interest 

2013 $ 262,065 $ 250,366 $ 11,699 

2014 94,677 93,280 1,397 

Total $ 356,742 $ 343,646 $ 13,096 

The stated and imputed interest rates range from 3.96 to 4.67 percent. 


225

7. NOTES PAYABLE 

Notes payable are comprised of the following: 

Balance at 

School District of Indian River County, Florida 6/30/2012 

Pursuant to Section 1013.68(6), Florida Statutes, the Board entered into an interlocal 

agreement in which the Board received $9,308,048 in Classrooms First Funds 

allocated to Indian River County District School Board by the State of Florida. In 

return, the Board agreed to pay Indian River County District School Board the 

Classrooms First Funds it would have otherwise received from the State. The 

effective interest rate on the loan is 5.776 percent. Proceeds were used as capital 

funding for new school construction. The Board's intent is to repay the loan and 

related interest in 15 annual installments of $897,039 through August 1, 2016. $ 3,801,759 

School District of Collier County, Florida 

Pursuant to Section 1013.68(6), Florida Statutes, the Board entered into an interlocal 

agreement in which the Board received $29,176,952 in Classrooms First 

Funds allocated to Collier County District School Board by the State of Florida. In 

return, the Board agreed to pay Collier County District School Board the 

Classrooms First Funds it would have otherwise received from the State. The 

effective interest rate on the loan is 5.26 percent. Proceeds were used as capital 

funding for new school construction. The Board's intent is to repay the loan and 

related interest in 105 installments of $401,693, seven per year, through May 31, 

2017. 12,243,206 

Total Notes Payable $ 16,044,965 

Amounts payable for the planned extended repayment of the Section 1013.68, Florida Statutes, interlocal 

agreements are as follows: 

Fiscal Year 

Ending June 30 Total Principal Interest 

2013 $ 3,708,892 $ 2,881,673 $ 827,219 

2014 3,708,892 3,036,746 672,146 

2015 3,708,892 3,200,178 508,714 

2016 3,708,892 3,372,420 336,472 

2017 3,708,894 3,553,950 154,944 

Total $ 18,544,462 $ 16,044,967 $ 2,499,495 

226

8. EDUCATIONAL FACILITIES BENEFIT DISTRICT AGREEMENT PAYABLE 

Pursuant to Section 1013.355, Florida Statutes, the District entered into an interlocal agreement with 

Osceola County, Florida, dated September 15, 2003, authorizing the creation of the Bellalago Educational 

Facilities Benefit District (Benefit District). The purpose of the Benefit District is to finance the 

construction of school facilities using a combination of sources, including impact fees, non-ad valorem 

assessments from homeowners, charter capital, and payments from the District. The District also entered 

into a charter contract on April 6, 2004, with the Foundation for Osceola Education, Inc. (Foundation), 

creating Bellalago Charter School. The Foundation entered into an interlocal agreement with the Benefit 

District under which it agreed to pay to the Benefit District any charter capital received in exchange for use 

of the school facilities. On December 16, 2003, the District entered into an interlocal funding agreement 

with the Benefit District and Avatar Properties, Inc., to formalize the obligations of the parties. Under the 

terms of this agreement, the District is obligated to pay the portion of debt service on bonds issued by the 

Benefit District not otherwise funded by impact fees, non-ad valorem assessments, and charter capital. 

Phase I of the construction was funded through bonds issued by the Benefit District at a rate of 6.05 

percent. Phase II of the construction was funded by issuing a second series of bonds by the Benefit District 

at a rate of 5.83 percent. 

Estimated amounts payable for the Benefit District agreement are as follows: 

Fiscal Year 

Ending June 30 Total Principal Interest 

2013 777,960 372,526 405,434 

2014 763,427 374,153 389,274 

2015 756,634 383,590 373,044 

2016 742,431 386,028 356,403 

2017 730,814 391,156 339,658 

2018-2022 3,480,263 2,042,083 1,438,180 

2023-2027 3,144,366 2,159,393 984,973 

2028-2032 2,786,623 2,280,521 506,102 

2033-2035 1,019,934 956,665 63,269 

Total $ 14,202,452 $ 9,346,115 $ 4,856,337 

The amounts that may be required from the District in the future are dependent on the amount of charter 

capital received which is dependent on enrollment at the school and the level of funding appropriated 

annually by the Legislature. 

227

9. CERTIFICATES OF PARTICIPATION 

Certificates of Participation at June 30, 2012, are as follows: 

Series Amount Interest Lease Term Original 

Outstanding Rate Maturity Amount 

2004 COPS, Series A 50,710,000 3.0 - 5.0 2028 63,245,000 

2004 COPS, Series B and C, Refunding 11,085,000 3.0 - 5.0 2019 18,850,000 

2005 COPS Refunding 10,880,000 3.25 - 4.5 2025 12,095,000 

2007 COPS, Series A and B Refunding 61,595,000 3.625 - 4.5 2027 62,755,000 

2009 COPS Refunding 28,350,000 3.0 - 5.0 2024 35,165,000 

2010 COPS, Series A (QSCB) 40,500,000 6.658 (1) 2027 40,500,000 

Total 203,120,000 

Plus Unamortized Premium 1,326,154 

Less: Deferred Amount on Refunding Debt (5,070,517) 

Total Certificates of Participation $ 199,375,637 

Note (1): The Series 2010A Lease is designated as a "qualified school construction bond" as defined in Section 54F of the Internal 

Revenue Code, and pursuant to Section 6431 of the Code, the School Board has elected to receive federal subsidy payments on 

each interest payment date for the Series 2010A Certificates in an amount equal to the lesser of the amount of interest payable with 

respect to the Series 2010A Certificates on such date or the amount of interest which would have been payable with respect to the 

Series 2010A Certificates if the interest were determined at the applicable tax credit rate for the Series 2010A Certificates pursuant 

to Section 54A(b)(3) of the Code. 

The District entered into a master financing arrangement on April 1, 1992, which arrangement was 

characterized as a lease-purchase agreement, with the Osceola School Board Leasing Corporation, Inc., 

whereby the District secured financing of various educational facilities. The financings were accomplished 

through the issuance of Certificates of Participation to be repaid from the proceeds of rents paid by the 

District. 

As a condition of the financing arrangement, the District has given ground leases on District properties to 

the Osceola School Board Leasing Corporation, Inc., with a rental fee of $1 per year. The properties 

covered by the ground leases are, together with the improvements constructed thereon from the financing 

proceeds, leased back to the District. If the District fails to renew the leases and to provide for the rent 

payments through to term, the District may be required to surrender the sites included under the various 

Ground Lease Agreements for the benefit of the securers of the Certificates for a period of time specified by 

the arrangement as follows: 

228

Certificates 

Lease Term 

Series 2004A Earlier of date paid in full or June 30, 2028 

Series 2004 B and C Earlier of date paid in full or June 30, 2019 

Series 2005 Earlier of date paid in full or June 30, 2034 



Series 2010 Earlier of date paid in full or April 30, 2032 

The District properties included in the ground leases under this arrangement include the following: 

Series 2004A, B, and C, Refunding 

Series 2005, Refunding 



Series 2010 

Poinciana High School (correct defects/deficiencies to original 

construction), Kissimmee Elementary School, Liberty High 

School, and Chestnut Elementary School 

Four Corners Charter School 

Celebration High School, Poinciana High School Auditorium, and 

the Osceola County School for the Arts 

Poinciana High School (correct defects/deficiencies to original 

construction), Horizon Middle School, Osceola High School 

Classroom Addition and Labs, and Kissimmee Elementary 


Osceola High School Renovations, Thacker Avenue Elementary 

School Renovations, and Highlands Elementary School 

Renovations 

The lease payments are payable by the District, semiannually, on June 1 and December 1 for Series 2004, 

2007, and 2009; February 1 and August 1 for Series 2005; and a bullet maturity due on April 1, 2027 for 

Series 2010. The following is a schedule by years of future minimum lease payments under the lease 

agreements together with the present value of minimum lease payments as of June 30: 

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2013 17,262,588 7,460,000 9,802,588 

2014 17,266,731 7,720,000 9,546,731 

2015 17,267,575 8,045,000 9,222,575 

2016 17,259,150 8,355,000 8,904,150 

2017 17,265,325 8,740,000 8,525,325 

2018-2022 86,302,705 49,715,000 36,587,705 

2022-2027 124,622,888 100,185,000 24,437,888 

2028 13,503,737 12,900,000 603,737 

Total Minimum Lease Payments $ 310,750,699 203,120,000 $ 107,630,699 

Plus: Unamortized Premium 1,326,154 

Less: Deferred Amount on Refunding Debt (5,070,517) 

Total Certificates of Participation $ 199,375,637 

QUALIFIED SCHOOL CONSTRUCTION BONDS 

The District issued Certificates of Participation (COPs) dated April 29, 2010, under the Qualified School 

Construction Bond (QSCB) Program pursuant to Section 54F of the United States Internal Revenue Code 

of 1986 as amended (the Code). The QSCB Program provides for an issuer interest rate subsidy on certain 

bonds or COPs. The School District of Osceola County received an approved allocation of funds from the 

Florida Department of Education sufficient for the designation of the Series 2010A COP as a QSCB under 

the Code. Pursuant to Section 6431 of the Code, the District has elected to receive Federal subsidy 

payments (the Issuer Subsidy) from the United States Treasury on each interest payment date for the 2010A 

Certificates in an amount equal to the lesser of the amount of interest payable with respect to the Series 

2010A Certificates if the interest were determined at the applicable tax credit rate pursuant to Section 

54A(b)(3) of the Code. The tax credit rate which would have been applicable to the Series 2010A 

Certificates is 5.80 percent. 

The Series 2010A Certificates were issued in the amount of $40,500,000. Interest payments are to be made 

to the holders of the Certificates on April 1 st and October 1 st of each year at the stated coupon rate of 6.658 

percent with the Issuer Subsidy received by the District on the same date. The principal amount of the 

Certificates is to be repaid in one lump sum on April 1, 2027. Beginning in 2013, the District is to deposit 

$2,173,958 into a Sinking Fund annually on April 1 st . The accumulated amount in this fund plus interest at a 

projected 3 percent is to be used to repay the principal amount of these certificates upon maturity. 

230

10. BONDS PAYABLE 

Bonds payable at June 30, 2012, are as follows: 

Bond Type 

Amount 

Outstanding 

Interest 

Rates 

(Percent) 

Annual 

Maturity 

To 

Original 

Amount 

State School Bonds: 

Series 2003A 1,350,000 3.00 - 4.25 2023 1,985,000 

Series 2004A 1,110,000 3.35 - 4.625 2024 1,595,000 

Series 2005A 1,270,000 4.0 - 5.0 2025 1,685,000 

Series 2005A, Refunding 2,915,000 4.0 - 5.0 2017 5,160,000 

Series 2005B, Refunding 1,185,000 5.0 2020 1,715,000 

Series 2006A 1,485,000 4.0 - 4.625 2026 1,810,000 

Series 2009A, Refunding 640,000 3.0 - 5.0 2019 870,000 



District Revenue Bonds: 

Sales Tax Revenue Series 2007A 38,715,000 3.6 - 5.0 2025 47,580,000 

Sales Tax Revenue Series 2007B 29,880,000 3.5 - 5.0 2024 32,255,000 

Total Bonds 80,820,000 

Plus: unamortized bond premium 3,607,390 

Less: deferred amount on refunding (1,788,161) 

Total Bonds Payable $ 82,639,229 

The various bonds were issued to finance capital outlay projects of the District. The following is a 

description of the bonded debt issues: 

‣ State School Bonds 

These bonds are issued by the State Board of Education on behalf of the District. The bonds mature 

serially, and are secured by a pledge of the District's portion of the State-assessed motor vehicle 

license tax. The State's full faith and credit is also pledged as security for these bonds. Principal and 

interest payments, investment of Debt Service Fund resources, and compliance with reserve 

requirements are administered by the State Board of Education and the State Board of 

Administration. 

‣ District Revenue Bonds 

The School Board issued Sales Tax Revenue Bonds, Series 2001, in the amount of $42,325,000 on 

May 1, 2001. These bonds are authorized by Chapter 1001, Florida Statutes, and Chapter 212, Part I, 

Florida Statutes. A resolution providing for the issuance of the bonds was adopted by the School 

Board on April 24, 2001. Proceeds of the discretionary local government infrastructure sales tax 

surtax received by the District pursuant to an interlocal agreement between Osceola County, the 

cities of Kissimmee and St. Cloud, and the District are pledged for the payment of bonds. Proceeds 

of the bonds were used to finance construction of new school facilities and renovations of existing 

school facilities. 

231

The School Board issued Sales Tax Revenue Bonds, Series 2007A and 2007B on April 12, 2007, 

totaling $47,580,000 and $32,255,000, respectively. These bonds are authorized by Chapter 1001, 

Florida Statutes and Chapter 212, Part I, Florida Statutes. A resolution providing for the issuance of 

the bonds was adopted by the Board on March 20, 2007. Proceeds of the discretionary local 

government infrastructure sales tax surtax received by the District pursuant to an interlocal 

agreement between Osceola County, the cities of Kissimmee and St. Cloud, and the District are 

pledged for the payment of bonds. Proceeds of the 2007A bonds were used to finance the 

acquisition, construction, reconstruction, renovation, and equipping of certain capital improvements 

and educational facilities within the District. Proceeds of the 2007B bonds were used to advancerefund 

a portion of the District’s outstanding Sales Tax Revenue Bonds, Series 2001. 

The District has pledged a combined total of $108,481,063 of discretionary surtax sales revenues 

(sales tax revenues) in connection with the Series 2001, 2007A and 2007B Sales Tax Revenue Bond 

issues described above. During the 2011-12 fiscal year, the District recognized sales tax revenues 

totaling $9,925,207 and expended $7,231,103 (73 percent) of these revenues for debt service directly 

collateralized by these revenues. The pledged sales tax revenues are committed until final maturity of 

the debt, or June 1, 2025. Assuming a nominal growth rate in the collection of sales tax revenues, 

which are levied through June 30, 2025, approximately 51 percent of this revenue stream has been 

pledged in connection with debt service on the revenue bonds. 

Annual requirements to amortize all bonded debt outstanding as of June 30, 2012, are as follows: 


State School Bonds: 

2013 1,674,984 1,165,000 509,984 

2014 1,753,895 1,295,000 458,895 

2015 1,770,245 1,370,000 400,245 

2016 1,768,075 1,430,000 338,075 

2017 1,732,981 1,460,000 272,981 

2018-2022 4,649,890 3,940,000 709,890 

2023-2026 1,691,088 1,565,000 126,088 

Total State School Bonds 15,041,158 12,225,000 2,816,158 

District Revenue Bonds: 

2013 7,229,877 3,950,000 3,279,877 

2014 7,234,678 4,125,000 3,109,678 

2015 7,229,687 4,300,000 2,929,687 

2016 7,234,687 4,520,000 2,714,687 

2017 7,233,688 4,745,000 2,488,688 

2018-2022 36,158,150 27,260,000 8,898,150 

2023-2025 21,696,750 19,695,000 2,001,750 

Total District Revenue Bonds 94,017,517 68,595,000 25,422,517 

Total $ 109,058,675 $ 80,820,000 $ 28,238,675 

232

11. DEFEASED DEBT 

The Florida Department of Education issued Capital Outlay Refunding Bonds, Series 2010A, dated October 

14, 2010, with an average interest rate of 4.82 percent, to refund callable portions of the District’s State 

School Bonds, Series 2001A and Series 2002A. The Refunding Bonds are being issued to refund the 

$835,000 principal amount of the District’s State School Bonds, Series 2001A, that mature on or after 

January 1, 2012 and to refund the $540,000 principal amount of the District’s State School Bonds, Series 

2002A, that mature on or after January 1, 2013. 

The District’s pro rata share of net proceeds totaling $1,394,610 (after deduction of $11,496 by the Florida 

Department of Education for the District’s pro rata share of underwriting fees, insurance, and other issuance 

costs) were placed in an irrevocable trust to provide for future debt service payments. Of this amount, 

$833,535 related to the Series 2001A bonds and $561,075 related to the Series 2002A bonds. As a result, 

$835,000 of the State School Bonds, Series 2001A and $540,000 of the State School Bonds, Series 2001A are 

considered to be in-substance defeased and the liability for these bonds has been removed from the 

government-wide financial statements. 

The Series 2010A bonds were issued to reduce the total debt service payments from the 2001A bonds over 

the next 10 years by approximately $234,626 and to obtain an economic gain (difference between the present 

value of the debt service payments on the old and new debt) of $221,141. 

The Series 2010A bonds were issued to reduce the total debt service payments from the 2002A bonds over 

the next 11 years by approximately $45,911 and to obtain an economic gain (difference between the present 


The Florida Department of Education issued Capital Outlay Refunding Bonds, Series 2011A, dated January 

5, 2012, with an average interest rate of 4.55 percent, to refund callable portions of the District’s State 

School Bonds, Series 2003A. The Refunding Bonds are being issued to refund the $1,305,000 principal 

amount of the District’s State School Bonds, Series 2003A, that mature on or after January 1, 2013. 

The District’s pro rata share of net proceeds totaling $1,305,199 (after deduction of $3,373 by the Florida 

Department of Education for the District’s pro rata share of underwriting fees, insurance, and other issuance 

costs) were placed in an irrevocable trust to provide for future debt service payments. 

The escrow payment of $1,305,199 related to the Series 2003A bonds which was invested in the state 

treasury and not considered essentially risk-free. Therefore, the refunding of the callable portion of the 

Series 2003A bond issue is not considered an in-substance defeasance. The total outstanding amount of the 

233

Series 2003A bond issue (including the $1,350,000 principal refunded) is still presented as a long-term 

liability on the face of the financial statements, and the $1,305,199 payment to bond escrow agent is reported 

as a deferred asset at June 30, 2012. A gain on refunding will be recognized in the subsequent year, when the 

refunding becomes an in-substance defeasance and the debt is retired. 

The Series 2011A bonds were issued to reduce the total debt service payments of the 2003A bonds over the 

next 11 years by approximately $13,924 and to obtain an economic gain (difference between the present 


On June 30, 2012, the following are considered defeased in substance: 

Series 

Certificates of Participation, Series 2002 

Amount Defeased in Substance 

$57,620,000 

Sales Tax Revenue Bonds, Series 2001 $32,840,000 

State School Bonds, Series 2001A $750,000 

State School Bonds, Series 2002A $540,000 

12. CHANGES IN LONG-TERM LIABILITIES 

The following is a summary of changes in long-term liabilities: 

Description Balance Additions Deductions Balance Due in 

7-1-11 6-30-12 One Year 


Installment-Purchases Payable $ 669,702 $ - $ 326,056 $ 343,646 $ 250,366 

Notes Payable 18,779,495 - 2,734,528 16,044,967 2,881,673 

Bonds Payable 86,957,160 1,287,496 5,605,427 82,639,229 5,269,754 

Certificates of Participation Payable 206,341,984 - 6,966,347 199,375,637 7,212,438 

Educational Facilities Benefit District 

Agreement Payable 9,715,199 - 369,084 9,346,115 372,526 

Other Postemployment Benefits Payable 27,279,863 7,491,394 2,188,105 32,583,152 - 

Compensated Absences Payable 19,401,616 6,401,382 3,729,144 22,073,854 1,920,304 

Total Governmental Activities $ 369,145,019 $ 15,180,272 $ 21,918,691 $ 362,406,600 $ 17,907,061 

234

For the governmental activities, compensated absences and other postemployment benefits are generally 

liquidated with resources of the General Fund. 

13. FUND BALANCE REPORTING 

The District has adopted GASB 54 as part of its 2011-12 fiscal year reporting. The intention of GASB 54 

is to provide a more structured classification of fund balance and to improve the usefulness of fund balance 

reporting to the users of the District’s financial statements. The reporting standard establishes a hierarchy 

for fund balance classifications and the constraints imposed on the uses of these resources. GASB 54 

provides for two major types of fund balances, which are non-spendable and spendable. 

Non-spendable fund balances are balances that cannot be spent because they are not expected to be 

converted to cash or they are legally or contractually required to remain intact. Examples of this 

classification are prepaid items, inventories, and principal (corpus) of an endowment fund. The District has 

inventory items that are considered non-spendable. The District has no non-spendable funds related to 

prepaid items or endowments. 

In addition to the non-spendable fund balances, GASB 54 has provided a hierarchy of spendable fund 

balances, based on a hierarchy of spending constraints. 

• Restricted: fund balances that are constrained by external parties, constitutional provisions, or 

enabling legislation. 

• Committed: fund balances that contain self-imposed constraints of the government from its highest 

level of decision making authority, requiring an ordinance or resolution by the governing body. 

• Assigned: fund balances that contain self-imposed constraints of the government to be used for a 

particular purpose. Assignments may be made only by the governing body or official. 

• Unassigned: fund balances of the general fund that are not constrained for any particular purpose. 

The District has classified its fund balance within the following hierarchy: 

Non-spendable: The District has inventory of $2,254,433 classified as non-spendable. 

Spendable: The District has classified the spendable fund balances as Restricted, Assigned and Unassigned and 

considers each to have been spent when expenditures are incurred. The District currently has no fund 

balances classified as Committed. 

235

• Restricted for State Categoricals, Debt Service, Capital Projects, and Grants and Programs: 

Florida Statute requires that certain revenues be specifically designated for the purposes of capital 

and debt service requirements and for certain designated state categorical spending. These funds 

have been included in the restricted category of fund balance. The restricted fund balances for State 

Categoricals, Debt Service, Capital Projects, and Grants and Programs total $90,119,942 and are 

$12,290,432, $1,768,473, $60,639,399, and $15,421,638, respectively. 

• Assigned for Contract Commitments, Carryover Appropriations, Projected Operating Deficit, and 

Other Programs: 

The School Board has set aside certain spendable fund balances for contract commitments, 

carryover appropriations, a projected operating deficit, and other programs. For fiscal year 2012, 

the assigned fund balance is $14,437,825 of which $955,435 is for contract commitments, 

$1,707,830 is for carryover appropriations, $11,000,000 is for a projected operating deficit, and 

$774,560 are for other programs. 

• Unassigned: 

The unassigned fund balance for the General Fund is $52,631,593. 

Major Funds 

General Fund 

Capital 

Projects - Other 

Fund 

Capital Projects - 

ARRA Economic 

Stimulus Funds 

Nonmajor 

Governmental 

Funds 

Total 

Governmental 

Funds 

Fund Balances 

Nonspendable: 

Inventory $ 1,838,068 $ - $ - $ 416,365 $ 2,254,433 

Restricted: 

State Categoricals 12,290,432 - - - 12,290,432 

Debt Service - - - 1,768,473 1,768,473 

Capital Projects - 38,040,860 4,337,866 18,260,673 60,639,399 

Grants and Programs 3,893,658 - - 11,527,980 15,421,638 

Assigned: 

Contract Commitments 955,435 - - - 955,435 

Carryover Appropriations 1,707,830 - - - 1,707,830 

Projected Operating Deficit 11,000,000 - - - 11,000,000 

Other Programs - - - 774,560 774,560 

Unassigned 52,631,593 - - - 52,631,593 

Total Fund Balances 84,317,016 38,040,860 4,337,866 32,748,051 159,443,793 

236

The District has set aside “contingency reserves” as per School Board Rule 7.10 to help sustain the financial 

stability of the District during times of emergency spending for items such as disaster recovery and revenue 

shortfalls that could potentially occur after the current year’s budget adoption. School Board Rule 7.10 

requires an amount equal to 6 percent of the current year’s annual estimated general fund revenues to be 

reserved for contingency purposes. The Superintendent shall obtain approval from the School Board if at 

any time it is projected that this balance will not be maintained. The contingency funds of $21,700,000 are 

included as part of the unassigned general fund balance of $52,631,593. 

14. OTHER POSTEMPLOYMENT BENEFITS PAYABLE 

Plan Description. The Other Postemployment Benefits Plan (Plan) is a single-employer defined benefit 

plan administered by the District. Pursuant to the provision of Section 112.0801, Florida Statutes, employees 

who retire from the District, and eligible dependants, may continue to participate in the District’s health and 

hospitalization plan for medical and prescriptions and life insurance coverage. The District subsidizes the 

premium rates paid by the retirees by allowing them to participate in the plan at the blended group (implicitly 

subsidized) premium rates for both active and retired employees. These rates provide an implicit subsidy for 

retirees because, on an actuarial basis, their current and future claims are expected to result in higher costs to 

the plan on average than those of active employees. The District does not offer any explicit subsidies for 

retiree coverage. Retirees are assumed to enroll in the Federal Medicare program for their primary coverage 

as soon as they are eligible. The Plan does not issue a stand-alone report, and is not included in the report of 

a Public Employee Retirement System or another entity. 

Funding Policy. Plan contribution requirements of the District and Plan members are established and may 

be amended through recommendations of the Insurance Committee and action from the Board. The 

District has not advanced-funded or established a funding methodology for the annual other 

postemployment benefit (OPEB) costs or the net OPEB obligation, and the Plan is financed on a pay-asyou-go 

basis. For the 2011-12 fiscal year, 360 retirees received other postemployment healthcare benefits, 

and another 179 retirees received only life insurance benefits. The District provided required contributions 

of $2,118,105 toward the annual OPEB cost, net of retiree contributions totaling $1,911,895, which 

represents 1 percent of covered payroll. 

237

Annual OPEB Cost and Net OPEB Obligation. The District’s annual OPEB cost (expense) is calculated 

based on the annual required contribution (ARC), an amount actuarially determined in accordance with 

parameters of Governmental Accounting Standards Board Statement No. 45, Accounting and Financial 

Reporting by Employers for Postemployment Benefits Other Than Pensions. The ARC represents a level of funding that 

if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial 

liabilities over a period not to exceed 30 years. The following table shows the District’s annual OPEB cost 

for the year, the amount actually contributed to the Plan, and changes in the District’s net OPEB obligation: 

Description 

Amount 

Normal Cost (service cost for one year) $ 4,954,222 

Amortization of Unfunded Actuarial 

Accrued Liability 1,982,393 

Interest on Normal Cost and Amortization 277,465 

Annual Required Contribution 7,214,080 

Interest on Net OPEB Obligation 1,091,195 

Adjustment to Annual Required Contribution (813,880) 

Annual OPEB Cost (Expense) 7,491,394 

Contribution Toward the OPEB Cost (2,188,105) 

Increase in Net OPEB Obligation 5,303,289 

Net OPEB Obligation, Beginning of Year 27,279,863 

Net OPEB Obligation, End of Year $ 32,583,152 

238

The District’s annual OPEB cost, the percentage of annual OPEB cost contributed to the Plan, and the net 

OPEB obligation as of June 30, 2012 and the preceding years were as follows: 

Fiscal Year Ended 

Annual OPEB 

Cost Contribution 

Percentage of 

Annual OPEB 

Cost 

Contributed 

Net OPEB 

Obligation 

Beginning July 1, 2008 

June 30, 2009 $ 5,880,825 $ 1,354,740 23.0% $ 17,521,683 

June 30, 2010 6,300,750 1,891,269 30.0% 21,931,164 

June 30, 2011 7,467,458 2,118,759 28.4% 27,279,863 

June 30, 2012 7,491,394 2,188,105 29.2% 32,583,152 

Funded Status and Funding Progress. As of June 30, 2012, the most recent valuation date, the actuarial 

accrued liability for benefits was $56,466,367, and the actuarial value of assets was $0, resulting in an 

unfunded actuarial liability of $56,466,367. The covered payroll (annual payroll for active participating 

employees) was $238,782,722, and the ratio of the unfunded actuarial accrued liability to the covered payroll 

was 23.65 percent. 

Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions 

about the probability of occurrence of events far into the future. Examples include assumptions about 

future employment and termination, mortality, and healthcare cost trends. Amounts determined regarding 

the funded status of the plan and the annual required contributions of the employer are subject to continual 

revision as actual results are compared with past expectations and new estimates are made about the future. 

The required schedule of funding progress immediately following the notes to the financial statements 

presents multiyear trend information about whether the actuarial value of Plan assets is increasing or 

decreasing over time relative to the actuarial accrued liability for benefits. 

Actuarial Methods and Assumptions. Projections of benefits for financial reporting purposes are based 

on the substantive plan provisions, as understood by the employer and participating members, and include 

the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit 

costs between the employer and participating members. The actuarial methods and assumptions used 

include techniques that are designed to reduce the effects of short-term volatility in actuarial accrued 

liabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations. 

239

The District’s last OPEB actuarial valuation as of June 30, 2012, used the entry age normal cost actuarial 

method to estimate the unfunded actuarial liability and to determine the annual required contribution as of 

June 30, 2012. Because the OPEB liability is currently unfunded, the actuarial assumptions included a 4 

percent rate of return on invested assets, which is the District’s long-term expectation of investment returns 

under its investment policy. The actuarial assumptions also included a payroll growth rate of 3.5 percent per 

year, and an annual healthcare cost trend rate of 10.5 percent pre Medicare and 7.5 percent post Medicare 

initially for the 2011-12 fiscal year, reduced to an ultimate rate of 5.5 percent for the fiscal year ending June 

30, 2018. The unfunded actuarial accrued liability and gains/losses are being amortized as a level percentage 

of projected payroll on a closed basis over 30 years. The remaining amortization period at June 30, 2012, is 

25 years. 


240

15. INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS 

The following is a summary of interfund receivables and payables reported in the fund financial statements: 

Funds 

Interfund 

Receivables Payables 

Major: 

General $ 4,167,306 $ 17,243 

Special Revenue: 

Other Federal Programs - 1,019,577 

ARRA Economic Stimulus - 95,569 

Capital Projects: 

Other - 20,373 

ARRA Economic Stimulus - 1,524,015 

Nonmajor Governmental - 1,211,361 

Internal Service - 188,113 

Agency 17,243 108,298 

Total $ 4,184,549 $ 4,184,549 

The interfund amounts represent temporary loans to cover expenditures incurred prior to reimbursement 

from outside sources. Agency fund payables represent fees collected on behalf of the School District which 

were not remitted until after year end. These amounts are expected to be repaid within one year. 

The following is a summary of interfund transfers reported in the fund financial statements: 

Funds 

Interfund 

Transfers In Transfers Out 

Major: 

General $ 14,595,122 $ - 

Debt Service: 

ARRA Economic Stimulus 340,521 - 

Capital Projects: 

Other 2,707,852 11,823,999 

Nonmajor Governmental 17,994,111 23,813,607 

Total $ 35,637,606 $ 35,637,606 

The major transfers out of the Capital Projects funds were to provide debt service principal and interest 

payments and to assist in funding maintenance operations of the District. The remaining transfers between 

funds were operational in nature. 

241

16. SCHEDULE OF STATE REVENUE SOURCES 

The following is a schedule of the District’s State revenue for the 2011-12 fiscal year: 

Source 

Amount 

Florida Education Finance Program $ 159,969,246 

Categorical Educational Program - Class Size Reduction 59,789,301 

Workforce Development Program 5,793,707 

School Recognition Funds 2,919,967 

Motor Vehicle License Tax (Capital Outlay and Debt Service) 2,192,874 

Charter School Capital Outlay 1,872,361 

Voluntary Prekindergarten Program 1,835,804 

Food Service Supplement 351,218 

Pari-Mutuel Tax 223,250 

Discretionary Lottery Funds 176,529 

Miscellaneous 680,662 

Total $ 235,804,919 

Accounting policies relating to certain State revenue sources are described in Note 1. 

17. PROPERTY TAXES 

The following is a summary of millages and taxes levied on the 2011 tax roll for the 2011-12 fiscal year: 

Millages 

Taxes Levied 

GENERAL FUND 

Nonvoted School Tax: 

Required Local Effort 5.329 $ 94,831,588 

Basic Discretionary Local Effort 0.748 13,310,945 

CAPITAL PROJECTS FUNDS 

Nonvoted Tax: 

Local Capital Improvements 1.500 26,693,072 

Total 7.577 $ 134,835,605 

242

18. FLORIDA RETIREMENT SYSTEM 

All regular employees of the District are covered by the State-administered Florida Retirement System (FRS). 

Provisions relating to FRS are established by Chapters 121 and 122, Florida Statutes; Chapter 112, Part IV, 

Florida Statutes; Chapter 238, Florida Statutes; and Florida Retirement System Rules, Chapter 60S, Florida 

Administrative Code, wherein eligibility, contributions, and benefits are defined and described in detail. 

Essentially all regular employees of participating employers are eligible and must enroll as members of FRS. 

FRS is a single retirement system administered by the Florida Department of Management Services, Division 

of Retirement, and consists of two cost-sharing, multiple-employer retirement plans and other nonintegrated 

programs. These include a defined benefit pension plan (Plan), a Deferred Retirement Option Program 

(DROP), and a defined contribution plan, referred to as the Public Employee Optional Retirement Program 

(PEORP). 

Employees in the Plan vest at six years of service. All vested members are eligible for normal retirement 

benefits at age 62 or at any age after 30 years of service, which may include up to 4 years of credit for 

military service. The Plan also includes an early retirement provision; however, there is a benefit reduction 

for each year a member retires before his or her normal retirement date. The Plan provides retirement, 

disability, and death benefits and annual cost-of-living adjustments. 

DROP, subject to provisions of Section 121.091, Florida Statutes, permits employees eligible for normal 

retirement under the Plan to defer receipt of monthly benefit payments while continuing employment with 

an FRS employer. An employee may participate in DROP for a period not to exceed 60 months after 

electing to participate, except that certain instructional personnel may participate for up to 96 months. 

During the period of DROP participation, deferred monthly benefits are held in the FRS Trust Fund and 

accrue interest. 

As provided in Section 121.4501, Florida Statutes, eligible FRS members may elect to participate in PEORP 

in lieu of the Plan. District employees participating in DROP are not eligible to participate in PEORP. 

Employer contributions are defined by law; however, the ultimate benefit depends in part on the 

performance of investment funds. PEORP is funded by employer contributions that are based on salary and 

membership class (Regular, Elected County Officers, etc.). Contributions are directed to individual member 

accounts, and the individual members allocate contributions and account balances among various approved 

investment choices. Employees in PEORP vest after one year of service. 

243

FRS Retirement Contribution Rates 

The Florida Legislature establishes, and may amend, contribution rates for each membership class of FRS. 

During the 2010-11 fiscal year, contribution rates were as follows: 

Percent of Gross Salary 

Class or Plan Employee Employer 

(A) 

Florida Retirement System, Regular 3.00 4.91 

Florida Retirement System, Elected County Officers 3.00 11.14 

Florida Retirement System, Senior Management 3.00 6.27 

Teachers' Retirement System, Plan E 3.00 11.35 

Deferred Retirement Option Program - Applicable to 

Members from All of the Above Classes or Plans 0.00 4.42 

Florida Retirement System, Reemployed Retiree (B) (B) 

Notes: 

(A) 

(B) 

Employer rates include 1.11 percent for the postemployment health insurance 

subsidy. Also, employer rates, other than for DROP participants, include 0.03 

percent for administrative costs of the Public Employee Optional Retirement 

Program. 

Contribution rates are dependent upon the retirement class or plan in which 

reemployed. 

The District's liability for participation is limited to the payment of the required contribution at the rates and 

frequencies established by law on future payrolls of the District. The District's contributions, including 

employee contributions, for the fiscal years ending June 30, 2010, June 30, 2011, and June 30, 2012, totaled 

$23,357,783, $26,864,111, and $19,127,358 respectively, which were equal to the required contributions for 

each fiscal year. There were 7,484 participants during the 2011-12 fiscal year. Required contributions made 

to PEORP totaled $2,726,976. 

The financial statements and other supplementary information of FRS are included in the comprehensive 

annual financial report of the State of Florida, which may be obtained from the Florida Department of 

Financial Services. Also, an annual report on FRS, which includes its financial statements, required 

supplementary information, actuarial report, and other relevant information, is available from the Florida 

Department of Management Services, Division of Retirement. 

244

19. EARLY RETIREMENT PROGRAM 

The Board has established an early retirement program as authorized by Section 1012.685, Florida Statutes, 

which it offers on a year-to-year basis. Under this program, the Board purchased annuities for employees 

with at least 25 years of creditable service but less than 30 years, as of June 30, 2012, who have reached the 

age of 55 but are less than age 62 at the effective date of retirement and have applied for retirement under 

the Florida Retirement System (described in the previous note). The Board may also consider employees 

ages 50 through 54 if the Board determines that it is economically feasible to do so. The annuities provide 

for the early retirees to receive additional income after retirement, not to exceed the difference between their 

Florida Retirement System early retirement benefits, which are reduced by 5 percent for each year prior to 

age 62, and the benefits that would have been received had they been eligible for full Florida Retirement 

System benefits on the date of retirement. In the event an employee has earned experience in a public 

school system in another state, the Board may choose to purchase such out-of-state experience (up to five 

years) as is necessary to provide regular retirement benefits. This experience may not be purchased in 

addition to an annuity. One employee retired and accepted early retirement benefits during the 2011-12 

fiscal year. Annuities were purchased for these individuals at a total cost of $145,574. 

The Board did cover the full amount by which pensions were reduced by the State Division of Retirement 

and did not guarantee that an early retirement program would be offered in future years. 


245

20. CONSTRUCTION AND OTHER SIGNIFICANT COMMITMENTS 

Encumbrances. Appropriations in governmental funds are encumbered upon issuance of purchase orders 

for goods and services. Even though appropriations lapse at the end of the fiscal year, unfilled purchase 

orders of the current year are carried forward and the next year’s appropriations are likewise encumbered. 

The following is a schedule of encumbrances at June 30, 2012: 

General Fund 

Special 

Revenue - 

Other Federal 

Programs 

Major Funds 

Special 

Revenue - 

ARRA 

Economic 


Capital Projects - 

Other Fund 

Capital 

Projects - 

ARRA 

Economic 


Nonmajor 

Governmental 

Funds 

Total 

Governmental 

Funds 

$ 1,778,999 $ 3,583,428 $ 204,137 $ 2,936,946 $ 3,807,001 $ 2,254,166 $ 14,564,677 

Construction Contracts. The following is a summary of major construction contract commitments 

remaining at fiscal year-end: 

CONTRACT TOTAL BALANCE 

DESCRIPTION AMOUNT COMPLETED COMMITTED 

#3002031 OHS COMPREHENSIVE RENOVATION 

CONTR-CLANCY & THEYS CONSTRUCTION CO. 44,425,629.00 41,080,515.00 3,345,114.00 

ARCH - C T HSU & ASSOCIATES, PA 3,025,000.00 2,959,123.00 65,877.00 

#300203 SCHS COMPREHENSIVE RENOVATION 

CONTR-JAMES A CUMMINGS, INC. 44,254,215.00 42,839,129.00 1,415,086.00 

ARCH - BRPH ARCHITECT/ENGINEERS, INC. 3,064,000.00 2,961,812.00 102,188.00 

#300390- THACKER AVENUE ELEM CORE RENOVATION 

CONTR-CLANCY & THEYS CONSTRUCTION CO 8,022,040.00 6,366,767.00 1,655,273.00 

ARCH - SCHENKEL & SCHULTZ INC 595,480.00 565,321.00 30,159.00 

#3203001 CELEBRATION K-8 HEARTH RECONFIGURATION 

CONTR - CLANCY & THEYS CONSTRUCTION CO 2,617,044.00 2,405,695.00 211,349.00 

#300380- GATEWAY HIGH SCHOOL CAMPUS IMPROVEMENTS 

CONTR-BRPH CONSTRUCTION SERVICES INC 1,424,881.00 1,346,530.00 78,351.00 

ARCH - C T HSU AND ASSOCIATES PA 139,287.00 139,287.00 - 

#3202131- BOGGY CREEK CABINET REPLACEMENT 

SEMCO CONSTRUCTION INC 286,725.00 16,027.00 270,698.00 

ARCH-RHODES & BRITO ASSOCIATES 16,260.00 13,006.00 3,254.00 

#320231- NEW BEGINNINGS FENCING 

CONTR-CLANCY & THEYS CONSTRUCTION CO 36,871.00 21,162.00 15,709.00 

107,907,432 100,714,374 7,193,058 

21. RISK MANAGEMENT PROGRAMS 

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; 

errors and omissions; injuries to employees; and natural disasters. Effective May 1, 2010, for Property 

Insurance and effective July 1, 2010, for all other Casualty and Workers’ Compensation coverage, the School 

246

Board chose to leave the Florida School Boards Insurance Trust (FSBIT) program and implement a standalone 

program of self-insurance and insurance as recommended by the Board’s Broker, Arthur J Gallagher 

Risk Management Services. 

The Board has established the Osceola County School Board Group Health and Life Insurance Trust to 

provide for a health, hospitalization, and life insurance program. These programs are accounted for in the 

District’s Internal Service funds. The program is on a self-insured basis up to specified limits. The District 

did not elect to purchase the aggregate stop-loss coverage due to the rising premium cost and the high 

attachment point. The District elected to continue coverage for a specific stop-loss for any one claim of 

$550,000. The Board has contracted with a professional administrator to administer the self-insurance 

program, including the processing, investigating, and payment of claims. Settled claims resulting from these 

risks have not exceeded commercial insurance coverage in any of the past three fiscal years. A liability in the 

amount of $3,816,000 was actuarially determined to cover estimated incurred, but not reported, insurance 

claims payable for the group health program at June 30, 2012. 

Effective July 1, 2003, the District’s general liability and auto liability programs were established on a 

self-insured basis. These programs are administered by the Trust and are accounted for in the District’s 

internal service funds. The program administrator held prefunded cash deposits of $245,585 at June 30, 

2012, which the District reports as cash with fiscal agent in the internal service funds. A liability of $725,224 

was established based on reserves for outstanding claims at June 30, 2012, as reported by the program 

administrator. 

The following schedule represents the changes in claims liability for the past two fiscal years for the District's 

self-insurance programs: 

Fiscal Year 

Current-Year 

Beginning-of- Claims and Claims Balance at 

Fiscal-Year Changes in Payments Fiscal 

Liability Estimates Year-End 

2010-11 $ 5,423,542 $ 38,125,738 $ (38,607,551) $ 4,941,729 

2011-12 $ 4,941,729 $ 38,654,601 $ (39,055,106) $ 4,541,224 

247

22. INTERNAL SERVICE FUNDS 

The following is a summary of financial information as reported in the Internal Service Funds for the 2011- 

12 fiscal year: 

Total 

Self-Insurance 

Health Trust Fund 

Casualty 

Insurance Loss 

Fund 

Total Assets $ 26,678,616 $ 18,658,218 $ 8,020,398 

Liabilities and Net Assets: 

Accounts Payable $ 156,583 $ 138,083 $ 18,500 

Due to Other Funds 188,113 188,113 - 

Estimated Insurance Claims Payable 4,541,224 3,816,000 725,224 

Net Assets: 

Unrestricted Net Assets 21,792,696 14,516,022 7,276,674 

Total Liabilities and Net Assets $ 26,678,616 $ 18,658,218 $ 8,020,398 

Revenues: 

Premium Revenues $ 51,264,334 $ 46,880,349 $ 4,383,985 

Other 133,634 96,055 37,579 

Total Revenues 51,397,968 46,976,404 4,421,564 

Total Expenses (44,788,278) (41,438,115) (3,350,163) 

Change in Net Assets $ 6,609,690 $ 5,538,289 $ 1,071,401 


248

23. BOND RATINGS 

Following is a summary of the bond insurer for each of the District’s issues and its rating as of June 30, 

2012. 

Insurer Ratings 

Fitch Moody's Standard & Poor's 

Sales Tax Revenue Bonds 

2001 Sales Tax Revenue Financial Guaranty Insurance Company* Not Rated Baa2/Negative Outlook BBB/Outlook Developing 

2007 Sales Tax Revenue Assured Guaranty Municipal Corp.** Not Rated 

Aa3/On Review for Possible 

Downgrade 

AA-/Outlook Stable 

Certificates of Participation 

2002 COPs Ambac Assurance Corporation Not Rated Rating Withdrawn Not Rated 

2004 COPs Financial Guaranty Insurance Company* Not Rated Baa2/Negative Outlook BBB/Outlook Developing 

2005 COPs 

National Public Finance Guarantee 

Corporation*** Not Rated Baa2/Negative Outlook BBB/Outlook Developing 

2007 COPs Ambac Assurance Corporation Not Rated Rating Withdrawn Not Rated 

2009 COPs Assured Guaranty Corporation Not Rated 

Aa3/On Review for Possible 

Downgrade 

AA-/Outlook Stable 

Note: The District's Series 2010 COPs are uninsured. 

* Financial Guaranty Insurance Company ("FGIC") provided the financial guaranty insurance policy for these issues. Effective September 30, 2008, FGIC and MBIA Insurance 

Corporation ("MBIA") executed the Reinsurance Agreement (the "Reinsurance Agreement") pursuant to which MBIA agreed that, as long as the Reinsurance Agreement was in 

place, it would pay in accordance with covered FGIC policies, including municipal bond insurance policy with respect to this issue. On February 18, 2009, MBIA announced that it 

has transferred its public finance portfolio, including all of MBIA's rights, interests and obligations under the Reinsurance Agreement, to MBIA Insurance Corp. of Illinois, which 

has since been renamed National Public Finance Guarantee Corporation. 

** Formerly known as Financial Security Assurance Inc. 

*** MBIA provided the financial guaranty insurance policy for this issue. On February 18, 2009, MBIA announced that it had transferred its public finance portfolio, including 

the policy with respect to this issue, to MBIA Insurance Corp. of Illinois, which has been renamed National Public Finance Guarantee Corporation. 

24. LITIGATION 

The District is involved in several threatened and pending legal actions. In the opinion of the District’s legal 

counsel and management, it is not probable that a material loss will occur from these actions. 

249

DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY Exhibit D-2 

REQUIRED SUPPLEMENTARY INFORMATION - Page 19 

SCHEDULE OF FUNDING PROGRESS 

OTHER POSTEMPLOYMENT BENEFITS PLAN 

June 30, 2012 

Actuarial 

Valuation 

Date 

Actuarial Value 

of Assets 

Actuarial Accrued 

Liability (AAL) 

Projected Unit 

Credit 

Unfunded AAL 

(UAAL) 

Funded Ratio 

Covered 

Payroll 

UAAL as a 

Percent 

of Covered 

Payroll 

(a) (b) (b-a) (a/b) (c) [(b-a)/c] 

6/30/2007 0 93,388,311 93,388,311 0.00% 258,362,035 36.15% 

6/30/2009 0 51,307,965 51,307,965 0.00% 251,098,472 20.43% 

6/30/2010 0 56,590,389 56,590,389 0.00% 245,871,769 23.02% 

6/30/2011 0 56,466,367 56,466,367 0.00% 239,564,716 23.57% 

6/30/2012 0 56,466,367 56,466,367 0.00% 238,782,722 23.65% 

ESE 145 

250


SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL 

GENERAL FUND 


Variance with 

Account Budgeted Amounts 

Actual Final Budget - 

Number Original Final Amounts Positive (Negative) 

REVENUES 

Federal Direct 3100 400,000.00 456,554.11 456,554.11 0.00 

Federal Through State 3200 194,355.00 177,386.20 176,379.33 (1,006.87) 

State Sources 3300 234,768,678.00 231,064,430.36 231,047,637.57 (16,792.79) 


Property Taxes Levied for Operational Purposes 3411 103,816,832.00 103,568,578.00 103,388,324.04 (180,253.96) 

Property Taxes Levied for Debt Service 3412 0.00 0.00 

Property Taxes Levied for Capital Projects 3413 0.00 0.00 

Local Sales Taxes 3418 0.00 0.00 

Charges for Service - Food Service 345X 0.00 0.00 

Impact Fees 3496 0.00 0.00 

Other Local Revenue 11,977,665.00 13,821,230.38 12,238,259.01 (1,582,971.37) 

Total Local Sources 3400 115,794,497.00 117,389,808.38 115,626,583.05 (1,763,225.33) 

Total Revenues 351,157,530.00 349,088,179.05 347,307,154.06 (1,781,024.99) 

EXPENDITURES 

Current: 

Instruction 5000 265,203,425.01 259,962,466.14 234,732,978.20 25,229,487.94 

Pupil Personnel Services 6100 18,581,982.64 19,688,452.16 19,574,080.90 114,371.26 

Instructional Media Services 6200 3,614,870.98 4,210,996.74 4,166,487.42 44,509.32 

Instruction and Curriculum Development Services 6300 6,255,086.87 6,776,716.51 6,706,294.34 70,422.17 

Instructional Staff Training Services 6400 5,552,626.49 4,923,044.90 4,774,541.51 148,503.39 

Instructional-Related Technology 6500 3,386,917.95 3,378,034.85 3,378,034.85 0.00 

Board 7100 1,770,761.58 2,098,258.13 1,737,280.51 360,977.62 

General Administration 7200 1,426,550.83 1,299,906.52 1,233,510.74 66,395.78 

School Administration 7300 22,567,928.70 21,535,691.61 21,533,943.61 1,748.00 


Fiscal Services 7500 1,920,887.62 1,840,753.00 1,763,305.68 77,447.32 

Food Services 7600 38,729.45 239,760.72 238,343.55 1,417.17 

Central Services 7700 6,276,995.15 6,397,617.65 6,126,337.68 271,279.97 

Pupil Transportation 7800 19,866,138.38 18,787,934.08 18,174,049.24 613,884.84 

Operation of Plant 7900 27,974,170.48 28,915,882.50 27,341,210.01 1,574,672.49 

Maintenance of Plant 8100 9,741,153.76 12,290,859.81 12,010,627.12 280,232.69 

Administrative Technology Services 8200 3,279,528.85 3,190,543.42 3,064,204.56 126,338.86 

Community Services 9100 478,796.49 639,045.26 429,506.12 209,539.14 


Retirement of Principal 710 315,242.00 326,148.92 326,055.90 93.02 

Interest 720 37,826.00 26,949.08 26,948.64 0.44 

Dues, Fees and Issuance Costs 730 0.00 0.00 

Miscellaneous Expenditures 790 0.00 0.00 


Facilities Acquisition and Construction 7420 540,531.83 50,083.63 13,821.09 36,262.54 

Other Capital Outlay 9300 207,670.49 707,228.10 672,054.63 35,173.47 

Total Expenditures 401,958,836.86 400,386,911.62 369,381,642.44 31,005,269.18 

Excess (Deficiency) of Revenues Over (Under) Expenditures (50,801,306.86) (51,298,732.57) (22,074,488.38) 29,224,244.19 


Long-Term Bonds Issued 3710 0.00 0.00 

Premium on Sale of Bonds 3791 0.00 0.00 

Discount on Sale of Bonds 891 0.00 0.00 

Refunding Bonds Issued 3715 0.00 0.00 

Premium on Refunding Bonds 3792 0.00 0.00 

Discount on Refunding Bonds 892 0.00 0.00 

Certificates of Participation Issued 3750 0.00 0.00 

Premium on Certificates of Participation 3793 0.00 0.00 

Discount on Certificates of Participation 893 0.00 0.00 

Loans Incurred 3720 0.00 0.00 

Proceeds from the Sale of Capital Assets 3730 0.00 0.00 

Loss Recoveries 3740 172,489.08 194,801.99 22,312.91 

Proceeds of Forward Supply Contract 3760 0.00 0.00 

Special Facilities Construction Advances 3770 0.00 0.00 

Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00 0.00 

Transfers In 3600 13,998,637.00 14,590,185.86 14,595,122.19 4,936.33 


Total Other Financing Sources (Uses) 13,998,637.00 14,762,674.94 14,789,924.18 27,249.24 

SPECIAL ITEMS 

__________________________________________ 0.00 0.00 


__________________________________________ 0.00 0.00 

Net Change in Fund Balances (36,802,669.86) (36,536,057.63) (7,284,564.20) 29,251,493.43 

Fund Balances, July 1, 2011 2800 91,601,580.14 91,601,580.14 91,601,580.14 0.00 

Adjustment to Fund Balances 2891 0.00 0.00 

Fund Balances, June 30, 2012 2700 54,798,910.28 55,065,522.51 84,317,015.94 29,251,493.43 

ESE 145 

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RESERVED FOR FOOD SERVICE FUND IF MAJOR 


Variance with 




REVENUES 





Property Taxes Levied for Operational Purposes 3411 0.00 0.00 





Impact Fees 3496 0.00 0.00 

Other Local Revenue 0.00 0.00 

Total Local Sources 3400 0.00 0.00 0.00 0.00 

Total Revenues 0.00 0.00 0.00 0.00 

EXPENDITURES 

Current: 






Instructional-Related Technology 6500 0.00 0.00 

Board 7100 0.00 0.00 







Pupil Transportation 7800 0.00 0.00 



Administrative Technology Services 8200 0.00 0.00 



Retirement of Principal 710 0.00 0.00 

Interest 720 0.00 0.00 





Other Capital Outlay 9300 0.00 0.00 

Total Expenditures 0.00 0.00 0.00 0.00 

Excess (Deficiency) of Revenues Over (Under) Expenditures 0.00 0.00 0.00 0.00 













Loss Recoveries 3740 0.00 0.00 




Transfers In 3600 0.00 0.00 


Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00 

SPECIAL ITEMS 

__________________________________________ 0.00 0.00 


__________________________________________ 0.00 0.00 

Net Change in Fund Balances 0.00 0.00 0.00 0.00 

Fund Balances, July 1, 2011 2800 0.00 0.00 


Fund Balances, June 30, 2012 2700 0.00 0.00 0.00 0.00 

ESE 145 

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MAJOR SPECIAL REVENUE - OTHER FEDERAL PROGRAMS FUND 


Variance with 




REVENUES 

Federal Direct 3100 3,178,233.84 4,500,373.84 3,527,772.36 (972,601.48) 

Federal Through State 3200 35,640,252.80 40,255,541.06 27,742,992.13 (12,512,548.93) 








Impact Fees 3496 0.00 0.00 

Other Local Revenue 67,018.94 67,018.94 0.00 

Total Local Sources 3400 0.00 67,018.94 67,018.94 0.00 


EXPENDITURES 

Current: 

Instruction 5000 27,545,534.25 25,906,330.38 17,063,103.67 8,843,226.71 

Pupil Personnel Services 6100 1,081,718.17 2,232,547.86 1,911,690.07 320,857.79 

Instructional Media Services 6200 27,668.90 40,891.26 233.66 40,657.60 

Instruction and Curriculum Development Services 6300 5,530,540.10 8,055,973.38 5,957,889.23 2,098,084.15 

Instructional Staff Training Services 6400 1,513,569.46 3,677,790.10 2,699,047.20 978,742.90 

Instructional-Related Technology 6500 81,428.85 71,903.63 67,758.12 4,145.51 

Board 7100 0.00 0.00 

General Administration 7200 975,110.93 1,984,480.43 1,366,902.81 617,577.62 

School Administration 7300 8,177.97 5,881.28 2,296.69 




Central Services 7700 1,737,083.04 170,739.31 141,661.24 29,078.07 

Pupil Transportation 7800 197,709.06 858,205.18 422,204.60 436,000.58 




Community Services 9100 19,227.00 1,334,131.15 1,331,131.15 3,000.00 



Interest 720 0.00 0.00 
























Transfers In 3600 0.00 0.00 



SPECIAL ITEMS 

__________________________________________ 0.00 0.00 


__________________________________________ 0.00 0.00 


Fund Balances, July 1, 2011 2800 0.00 0.00 0.00 0.00 



ESE 145 

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MAJOR SPECIAL REVENUE - FEDERAL ECONOMIC STIMULUS PROGRAMS FUNDS 


Variance with 




REVENUES 


Federal Through State 3200 7,487,633.70 10,126,857.55 4,515,522.50 (5,611,335.05) 








Impact Fees 3496 0.00 0.00 




EXPENDITURES 

Current: 

Instruction 5000 1,269,253.18 2,552,163.73 1,926,436.54 625,727.19 

Pupil Personnel Services 6100 46,870.03 126,257.75 114,803.13 11,454.62 

Instructional Media Services 6200 5,331.36 4,822.53 508.83 

Instruction and Curriculum Development Services 6300 86,957.65 235,970.31 187,774.80 48,195.51 

Instructional Staff Training Services 6400 2,816,639.35 2,931,905.86 1,357,549.46 1,574,356.40 


Board 7100 0.00 0.00 

General Administration 7200 140,076.89 257,764.33 137,067.30 120,697.03 

School Administration 7300 8,689.86 8,689.86 0.00 

Facilities Acquisition and Construction 7410 164,533.00 0.00 164,533.00 



Central Services 7700 1,422,815.64 1,690,485.93 581,484.75 1,109,001.18 

Pupil Transportation 7800 1,000.00 10,012.65 3,012.00 7,000.65 



Administrative Technology Services 8200 867,603.03 540,160.47 130,452.67 409,707.80 




Interest 720 0.00 0.00 





Other Capital Outlay 9300 836,417.93 1,603,582.30 63,429.46 1,540,152.84 



















Transfers In 3600 0.00 0.00 



SPECIAL ITEMS 

__________________________________________ 0.00 0.00 


__________________________________________ 0.00 0.00 


Fund Balances, July 1, 2011 2800 0.00 0.00 0.00 0.00 



ESE 145 

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RESERVED FOR SPECIAL REVENUE FUND - MISCELLANEOUS IF MAJOR 


Variance with 




REVENUES 










Impact Fees 3496 0.00 0.00 




EXPENDITURES 

Current: 







Board 7100 0.00 0.00 







Pupil Transportation 7800 0.00 0.00 







Interest 720 0.00 0.00 





Other Capital Outlay 9300 0.00 0.00 



















Transfers In 3600 0.00 0.00 



SPECIAL ITEMS 

__________________________________________ 0.00 0.00 


__________________________________________ 0.00 0.00 


Fund Balances, July 1, 2011 2800 0.00 0.00 



ESE 145 

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COMBINING BALANCE SHEET 

NONMAJOR GOVERNMENTAL FUNDS 

June 30, 2012 

Special Revenue Funds 

Food Miscellaneous Total Nonmajor 

Account Service Special Revenue Special Revenue 

Number 410 490 Funds 

ASSETS 

Cash and Cash Equivalents 1110 11,761,765.20 859,321.36 12,621,086.56 

Investments 1160 0.00 0.00 0.00 

Taxes Receivable, Net 1120 0.00 0.00 0.00 

Accounts Receivable, Net 1130 6,440.65 23.00 6,463.65 

Interest Receivable 1170 0.00 0.00 0.00 

Due from Reinsurer 1180 0.00 0.00 0.00 

Deposits Receivable 1210 0.00 0.00 0.00 


Budgetary Funds 1141 0.00 0.00 0.00 

Internal Funds 1142 0.00 0.00 0.00 

Due from Other Agencies 1220 214,185.43 0.00 214,185.43 

Inventory 1150 416,365.37 0.00 416,365.37 

Prepaid Items 1230 0.00 0.00 0.00 


Cash with Fiscal/Service Agents 1114 0.00 0.00 0.00 

Total Assets 12,398,756.65 859,344.36 13,258,101.01 


LIABILITIES 

Salaries, Benefits and Payroll Taxes Payable 2110 55,993.91 40,035.11 96,029.02 

Payroll Deductions and Withholdings 2170 59,628.05 16,896.91 76,524.96 

Accounts Payable 2120 162,069.47 16,422.27 178,491.74 

Judgments Payable 2130 0.00 0.00 0.00 

Construction Contracts Payable 2140 0.00 0.00 0.00 

Construction Contracts Payable-Retained Percentage 2150 0.00 0.00 0.00 

Matured Bonds Payable 2180 0.00 0.00 0.00 

Matured Interest Payable 2190 0.00 0.00 0.00 

Due to Fiscal Agent 2240 0.00 0.00 0.00 

Sales Tax Payable 2260 361.92 0.00 361.92 

Accrued Interest Payable 2210 0.00 0.00 0.00 

Deposits Payable 2220 0.00 0.00 0.00 

Due to Other Agencies 2230 56,142.59 11,429.88 67,572.47 

Section 1011.13 Notes Payable 2250 0.00 0.00 0.00 





Unearned Revenue 2410 120,215.29 0.00 120,215.29 

Unavailable Revenue 2410 0.00 0.00 0.00 

Total Liabilities 454,411.23 84,784.17 539,195.40 

FUND BALANCES 

Nonspendable: 

Inventory 2711 416,365.37 0.00 416,365.37 

Prepaid Amounts 2712 0.00 0.00 0.00 

Permanent Fund Principal 2713 0.00 0.00 0.00 

Other Not in Spendable Form 2719 0.00 0.00 0.00 

Total Nonspendable Fund Balance 2710 416,365.37 0.00 416,365.37 


Economic Stabilization 2721 0.00 0.00 0.00 

Federal Required Carryover Programs 2722 0.00 0.00 0.00 

State Required Carryover Programs 2723 0.00 0.00 0.00 

Local Sales Tax and Other Tax Levy 2724 0.00 0.00 0.00 

Debt Service 2725 0.00 0.00 0.00 

Capital Projects 2726 0.00 0.00 0.00 

Restricted for Grants and Programs 2729 11,527,980.05 0.00 11,527,980.05 

Restricted for _________________ 2729 0.00 0.00 0.00 

Total Restricted Fund Balance 2720 11,527,980.05 0.00 11,527,980.05 

Committed to: 


Contractual Agreements 2732 0.00 0.00 0.00 

Committed for ________________ 2739 0.00 0.00 0.00 

Committed for ________________ 2739 0.00 0.00 0.00 

Total Committed Fund Balance 2730 0.00 0.00 0.00 

Assigned to: 

Special Revenue 2741 0.00 0.00 0.00 

Debt Service 2742 0.00 0.00 0.00 


Permanent Funds 2744 0.00 0.00 0.00 

Assigned for Contract Commitments 2749 0.00 0.00 0.00 

Assigned for Carryover Appropriations 2749 0.00 0.00 0.00 

Assigned for Projected Operating Deficit 2749 0.00 0.00 0.00 

Assigned for Other Purposes 2749 0.00 774,560.19 774,560.19 

Total Assigned Fund Balance 2740 0.00 774,560.19 774,560.19 

Total Unassigned Fund Balance 2750 0.00 0.00 0.00 

Total Fund Balances 2700 11,944,345.42 774,560.19 12,718,905.61 

Total Liabilities and Fund Balances 12,398,756.65 859,344.36 13,258,101.01 

ESE 145 

256


COMBINING BALANCE SHEET (CONTINUED) 


June 30, 2012 

Debt Service Funds 

SBE/COBI Other Debt Total Nonmajor 

Account Bonds Service Debt Service 


ASSETS 

Cash and Cash Equivalents 1110 0.00 23,290.19 23,290.19 

Investments 1160 285,075.17 1,128.11 286,203.28 

Taxes Receivable, Net 1120 0.00 0.00 0.00 

Accounts Receivable, Net 1130 0.00 860,440.10 860,440.10 

Interest Receivable 1170 0.00 1,263.09 1,263.09 






Due from Other Agencies 1220 0.00 1,703,545.23 1,703,545.23 

Inventory 1150 0.00 0.00 0.00 

Prepaid Items 1230 0.00 0.00 0.00 


Cash with Fiscal/Service Agents 1114 0.00 0.00 0.00 

Total Assets 285,075.17 2,589,666.72 2,874,741.89 


LIABILITIES 

Salaries, Benefits and Payroll Taxes Payable 2110 0.00 0.00 0.00 

Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 

Accounts Payable 2120 0.00 3,950.00 3,950.00 


Construction Contracts Payable 2140 0.00 0.00 0.00 

Construction Contracts Payable-Retained Percentage 2150 0.00 0.00 0.00 

Matured Bonds Payable 2180 0.00 0.00 0.00 

Matured Interest Payable 2190 0.00 0.00 0.00 

Due to Fiscal Agent 2240 0.00 0.00 0.00 




Due to Other Agencies 2230 0.00 0.00 0.00 

Section 1011.13 Notes Payable 2250 0.00 0.00 0.00 


Budgetary Funds 2161 0.00 1,102,318.53 1,102,318.53 



Unearned Revenue 2410 0.00 0.00 0.00 

Unavailable Revenue 2410 0.00 0.00 0.00 

Total Liabilities 0.00 1,106,268.53 1,106,268.53 

FUND BALANCES 

Nonspendable: 

Inventory 2711 0.00 0.00 0.00 

Prepaid Amounts 2712 0.00 0.00 0.00 

Permanent Fund Principal 2713 0.00 0.00 0.00 

Other Not in Spendable Form 2719 0.00 0.00 0.00 

Total Nonspendable Fund Balance 2710 0.00 0.00 0.00 



Federal Required Carryover Programs 2722 0.00 0.00 0.00 

State Required Carryover Programs 2723 0.00 0.00 0.00 

Local Sales Tax and Other Tax Levy 2724 0.00 0.00 0.00 

Debt Service 2725 285,075.17 1,483,398.19 1,768,473.36 




Total Restricted Fund Balance 2720 285,075.17 1,483,398.19 1,768,473.36 

Committed to: 


Contractual Agreements 2732 0.00 0.00 0.00 

Committed for ________________ 2739 0.00 0.00 0.00 

Committed for ________________ 2739 0.00 0.00 0.00 

Total Committed Fund Balance 2730 0.00 0.00 0.00 

Assigned to: 

Special Revenue 2741 0.00 0.00 0.00 

Debt Service 2742 0.00 0.00 0.00 


Permanent Funds 2744 0.00 0.00 0.00 

Assigned for __________________ 2749 0.00 0.00 0.00 

Assigned for __________________ 2749 0.00 0.00 0.00 

Total Assigned Fund Balance 2740 0.00 0.00 0.00 

Total Unassigned Fund Balance 2750 0.00 0.00 0.00 

Total Fund Balances 2700 285,075.17 1,483,398.19 1,768,473.36 

Total Liabilities and Fund Balances 285,075.17 2,589,666.72 2,874,741.89 

ESE 145 

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June 30, 2012 

Capital Projects Funds 

Capital Outlay Public Education Capital Outlay and Capital Improvement Total Nonmajor 

Bond Issues Capital Outlay Debt Service Funds Section 1011.71(2) Capital 

Account (COBI) (PECO) (CO & DS) F.S. Projects 

Number 310 340 360 370 Funds 

ASSETS 

Cash and Cash Equivalents 1110 336,786.33 0.00 679,886.17 7,348,153.57 8,364,826.07 

Investments 1160 154,481.16 0.00 0.00 10,170,122.33 10,324,603.49 

Taxes Receivable, Net 1120 0.00 0.00 0.00 0.00 0.00 

Accounts Receivable, Net 1130 0.00 0.00 0.00 0.00 0.00 

Interest Receivable 1170 242.27 0.00 0.00 34,432.17 34,674.44 

Due from Reinsurer 1180 0.00 0.00 0.00 0.00 0.00 

Deposits Receivable 1210 0.00 0.00 0.00 0.00 0.00 


Budgetary Funds 1141 0.00 0.00 0.00 0.00 0.00 

Internal Funds 1142 0.00 0.00 0.00 0.00 0.00 

Due from Other Agencies 1220 0.00 109,042.78 0.00 3,602.05 112,644.83 

Inventory 1150 0.00 0.00 0.00 0.00 0.00 

Prepaid Items 1230 0.00 0.00 0.00 0.00 0.00 


Cash with Fiscal/Service Agents 1114 0.00 0.00 0.00 0.00 0.00 

Total Assets 491,509.76 109,042.78 679,886.17 17,556,310.12 18,836,748.83 


LIABILITIES 

Salaries, Benefits and Payroll Taxes Payable 2110 0.00 0.00 0.00 0.00 0.00 

Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00 0.00 

Accounts Payable 2120 0.00 0.00 60,609.66 18,419.51 79,029.17 

Judgments Payable 2130 0.00 0.00 0.00 0.00 0.00 

Construction Contracts Payable 2140 0.00 0.00 0.00 22,318.73 22,318.73 

Construction Contracts Payable-Retained Percentage 2150 0.00 0.00 0.00 365,685.13 365,685.13 

Matured Bonds Payable 2180 0.00 0.00 0.00 0.00 0.00 

Matured Interest Payable 2190 0.00 0.00 0.00 0.00 0.00 

Due to Fiscal Agent 2240 0.00 0.00 0.00 0.00 0.00 

Sales Tax Payable 2260 0.00 0.00 0.00 0.00 0.00 

Accrued Interest Payable 2210 0.00 0.00 0.00 0.00 0.00 

Deposits Payable 2220 0.00 0.00 0.00 0.00 0.00 

Due to Other Agencies 2230 0.00 0.00 0.00 0.00 0.00 

Section 1011.13 Notes Payable 2250 0.00 0.00 0.00 0.00 0.00 


Budgetary Funds 2161 0.00 109,042.78 0.00 0.00 109,042.78 

Internal Funds 2162 0.00 0.00 0.00 0.00 0.00 


Unearned Revenue 2410 0.00 0.00 0.00 0.00 0.00 

Unavailable Revenue 2410 0.00 0.00 0.00 0.00 0.00 

Total Liabilities 0.00 109,042.78 60,609.66 406,423.37 576,075.81 

FUND BALANCES 

Nonspendable: 

Inventory 2711 0.00 0.00 0.00 0.00 0.00 

Prepaid Amounts 2712 0.00 0.00 0.00 0.00 0.00 

Permanent Fund Principal 2713 0.00 0.00 0.00 0.00 0.00 

Other Not in Spendable Form 2719 0.00 0.00 0.00 0.00 0.00 

Total Nonspendable Fund Balance 2710 0.00 0.00 0.00 0.00 0.00 


Economic Stabilization 2721 0.00 0.00 0.00 0.00 0.00 

Federal Required Carryover Programs 2722 0.00 0.00 0.00 0.00 0.00 

State Required Carryover Programs 2723 0.00 0.00 0.00 0.00 0.00 

Local Sales Tax and Other Tax Levy 2724 0.00 0.00 0.00 0.00 0.00 

Debt Service 2725 0.00 0.00 0.00 0.00 0.00 

Capital Projects 2726 491,509.76 0.00 619,276.51 17,149,886.75 18,260,673.02 

Restricted for _________________ 2729 0.00 0.00 0.00 0.00 0.00 

Restricted for _________________ 2729 0.00 0.00 0.00 0.00 0.00 

Total Restricted Fund Balance 2720 491,509.76 0.00 619,276.51 17,149,886.75 18,260,673.02 

Committed to: 

Economic Stabilization 2731 0.00 0.00 0.00 0.00 0.00 

Contractual Agreements 2732 0.00 0.00 0.00 0.00 0.00 

Committed for ________________ 2739 0.00 0.00 0.00 0.00 0.00 

Committed for ________________ 2739 0.00 0.00 0.00 0.00 0.00 

Total Committed Fund Balance 2730 0.00 0.00 0.00 0.00 0.00 

Assigned to: 

Special Revenue 2741 0.00 0.00 0.00 0.00 0.00 

Debt Service 2742 0.00 0.00 0.00 0.00 0.00 

Capital Projects 2743 0.00 0.00 0.00 0.00 0.00 

Permanent Funds 2744 0.00 0.00 0.00 0.00 0.00 

Assigned for __________________ 2749 0.00 0.00 0.00 0.00 0.00 

Assigned for __________________ 2749 0.00 0.00 0.00 0.00 0.00 

Total Assigned Fund Balance 2740 0.00 0.00 0.00 0.00 0.00 

Total Unassigned Fund Balance 2750 0.00 0.00 0.00 0.00 0.00 

Total Fund Balances 2700 491,509.76 0.00 619,276.51 17,149,886.75 18,260,673.02 

Total Liabilities and Fund Balances 491,509.76 109,042.78 679,886.17 17,556,310.12 18,836,748.83 

ESE 145 

258




June 30, 2012 

Total 

Nonmajor 

Account Governmental 

Number 

Funds 

ASSETS 


Investments 1160 10,610,806.77 

Taxes Receivable, Net 1120 0.00 


Interest Receivable 1170 35,937.53 




Budgetary Funds 1141 0.00 

Internal Funds 1142 0.00 

Due from Other Agencies 1220 2,030,375.49 

Inventory 1150 416,365.37 

Prepaid Items 1230 0.00 


Cash with Fiscal/Service Agents 1114 0.00 



LIABILITIES 

Salaries, Benefits and Payroll Taxes Payable 2110 96,029.02 

Payroll Deductions and Withholdings 2170 76,524.96 

Accounts Payable 2120 261,470.91 


Construction Contracts Payable 2140 22,318.73 

Construction Contracts Payable-Retained Percentage 2150 365,685.13 

Matured Bonds Payable 2180 0.00 

Matured Interest Payable 2190 0.00 

Due to Fiscal Agent 2240 0.00 




Due to Other Agencies 2230 67,572.47 

Section 1011.13 Notes Payable 2250 0.00 


Budgetary Funds 2161 1,211,361.31 

Internal Funds 2162 0.00 


Unearned Revenue 2410 120,215.29 

Unavailable Revenue 2410 0.00 


FUND BALANCES 

Nonspendable: 

Inventory 2711 416,365.37 

Prepaid Amounts 2712 0.00 

Permanent Fund Principal 2713 0.00 

Other Not in Spendable Form 2719 0.00 

Total Nonspendable Fund Balance 2710 416,365.37 


Economic Stabilization 2721 0.00 

Federal Required Carryover Programs 2722 0.00 

State Required Carryover Programs 2723 0.00 

Local Sales Tax and Other Tax Levy 2724 0.00 

Debt Service 2725 1,768,473.36 

Capital Projects 2726 18,260,673.02 

Restricted for _________________ 2729 11,527,980.05 

Restricted for _________________ 2729 0.00 

Total Restricted Fund Balance 2720 31,557,126.43 

Committed to: 

Economic Stabilization 2731 0.00 

Contractual Agreements 2732 0.00 

Committed for ________________ 2739 0.00 

Committed for ________________ 2739 0.00 

Total Committed Fund Balance 2730 0.00 

Assigned to: 

Special Revenue 2741 0.00 

Debt Service 2742 0.00 

Capital Projects 2743 0.00 

Permanent Funds 2744 0.00 

Assigned for __________________ 2749 0.00 

Assigned for __________________ 2749 774,560.19 

Total Assigned Fund Balance 2740 774,560.19 

Total Unassigned Fund Balance 2750 0.00 

Total Fund Balances 2700 32,748,051.99 

Total Liabilities and Fund Balances 34,969,591.73 

ESE 145 

259


COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES 



Special Revenue Funds 

Food Miscellaneous Total Nonmajor 

Account Service Special Revenue Special Revenue 


REVENUES 

Federal Direct 3100 0.00 0.00 0.00 

Federal Through State and Local 3200 20,813,979.60 0.00 20,813,979.60 

State Sources 3300 355,862.00 0.00 355,862.00 


Property Taxes Levied for Operational Purposes 3411 0.00 0.00 0.00 

Property Taxes Levied for Debt Service 3412 0.00 0.00 0.00 

Property Taxes Levied for Capital Projects 3413 0.00 0.00 0.00 

Local Sales Taxes 3418 0.00 0.00 0.00 

Charges for Service - Food Service 345X 5,718,629.57 0.00 5,718,629.57 

Impact Fees 3496 0.00 0.00 0.00 

Other Local Revenue 24,095.32 2,791,803.92 2,815,899.24 

Total Local Sources 3400 5,742,724.89 2,791,803.92 8,534,528.81 

Total Revenues 26,912,566.49 2,791,803.92 29,704,370.41 

EXPENDITURES 

Current: 

Instruction 5000 0.00 44,963.91 44,963.91 

Pupil Personnel Services 6100 0.00 0.00 0.00 

Instructional Media Services 6200 0.00 0.00 0.00 

Instruction and Curriculum Development Services 6300 0.00 42.58 42.58 

Instructional Staff Training Services 6400 0.00 0.00 0.00 

Instructional-Related Technology 6500 0.00 0.00 0.00 

Board 7100 0.00 0.00 0.00 

General Administration 7200 0.00 0.00 0.00 

School Administration 7300 0.00 0.00 0.00 

Facilities Acquisition and Construction 7410 0.00 0.00 0.00 

Fiscal Services 7500 0.00 0.00 0.00 

Food Services 7600 22,805,254.60 0.00 22,805,254.60 

Central Services 7700 0.00 0.00 0.00 

Pupil Transportation 7800 0.00 0.00 0.00 

Operation of Plant 7900 0.00 604.45 604.45 

Maintenance of Plant 8100 0.00 641.01 641.01 

Administrative Technology Services 8200 0.00 0.00 0.00 

Community Services 9100 0.00 2,648,421.21 2,648,421.21 


Retirement of Principal 710 0.00 0.00 0.00 

Interest 720 0.00 0.00 0.00 

Dues, Fees and Issuance Costs 730 0.00 0.00 0.00 

Miscellaneous Expenditures 790 0.00 0.00 0.00 



Other Capital Outlay 9300 511,336.96 2,426.12 513,763.08 

Total Expenditures 23,316,591.56 2,697,099.28 26,013,690.84 

Excess (Deficiency) of Revenues Over (Under) Expenditures 3,595,974.93 94,704.64 3,690,679.57 


Long-Term Bonds Issued 3710 0.00 0.00 0.00 

Premium on Sale of Bonds 3791 0.00 0.00 0.00 

Discount on Sale of Bonds 891 0.00 0.00 0.00 

Refunding Bonds Issued 3715 0.00 0.00 0.00 

Premium on Refunding Bonds 3792 0.00 0.00 0.00 

Discount on Refunding Bonds 892 0.00 0.00 0.00 

Certificates of Participation Issued 3750 0.00 0.00 0.00 

Premium on Certificates of Participation 3793 0.00 0.00 0.00 

Discount on Certificates of Participation 893 0.00 0.00 0.00 

Loans Incurred 3720 0.00 0.00 0.00 

Proceeds from the Sale of Capital Assets 3730 0.00 0.00 0.00 

Loss Recoveries 3740 0.00 0.00 0.00 

Proceeds of Forward Supply Contract 3760 0.00 0.00 0.00 

Special Facilities Construction Advances 3770 0.00 0.00 0.00 

Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00 0.00 0.00 

Transfers In 3600 0.00 0.00 0.00 

Transfers Out 9700 0.00 (4,936.33) (4,936.33) 

Total Other Financing Sources (Uses) 0.00 (4,936.33) (4,936.33) 

SPECIAL ITEMS 

__________________________________________ 0.00 0.00 0.00 


__________________________________________ 0.00 0.00 0.00 

Net Change in Fund Balances 3,595,974.93 89,768.31 3,685,743.24 

Fund Balances, July 1, 2011 2800 8,348,370.49 684,791.88 9,033,162.37 

Adjustment to Fund Balances 2891 0.00 0.00 0.00 

Fund Balances, June 30, 2012 2700 11,944,345.42 774,560.19 12,718,905.61 

ESE 145 

260


COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (CONTINUED) 



Debt Service Funds 

SBE/COBI Other Debt Total Nonmajor 

Account Bonds Service Debt Service 


REVENUES 

Federal Direct 3100 0.00 0.00 0.00 

Federal Through State and Local 3200 0.00 0.00 0.00 

State Sources 3300 1,664,138.17 0.00 1,664,138.17 


Property Taxes Levied for Operational Purposes 3411 0.00 0.00 0.00 

Property Taxes Levied for Debt Service 3412 0.00 0.00 0.00 

Property Taxes Levied for Capital Projects 3413 0.00 0.00 0.00 

Local Sales Taxes 3418 0.00 9,925,207.31 9,925,207.31 

Charges for Service - Food Service 345X 0.00 0.00 0.00 

Impact Fees 3496 0.00 0.00 0.00 

Other Local Revenue 0.00 1,103,995.05 1,103,995.05 

Total Local Sources 3400 0.00 11,029,202.36 11,029,202.36 

Total Revenues 1,664,138.17 11,029,202.36 12,693,340.53 

EXPENDITURES 

Current: 

Instruction 5000 0.00 0.00 0.00 

Pupil Personnel Services 6100 0.00 0.00 0.00 

Instructional Media Services 6200 0.00 0.00 0.00 

Instruction and Curriculum Development Services 6300 0.00 0.00 0.00 

Instructional Staff Training Services 6400 0.00 0.00 0.00 

Instructional-Related Technology 6500 0.00 0.00 0.00 

Board 7100 0.00 0.00 0.00 

General Administration 7200 0.00 0.00 0.00 

School Administration 7300 0.00 0.00 0.00 


Fiscal Services 7500 0.00 0.00 0.00 

Food Services 7600 0.00 0.00 0.00 

Central Services 7700 0.00 0.00 0.00 

Pupil Transportation 7800 0.00 0.00 0.00 



Administrative Technology Services 8200 0.00 0.00 0.00 

Community Services 9100 0.00 0.00 0.00 


Retirement of Principal 710 1,125,000.00 14,113,612.21 15,238,612.21 

Interest 720 563,807.50 12,190,693.55 12,754,501.05 

Dues, Fees and Issuance Costs 730 4,342.87 34,310.01 38,652.88 

Miscellaneous Expenditures 790 0.00 0.00 0.00 



Other Capital Outlay 9300 0.00 0.00 0.00 

Total Expenditures 1,693,150.37 26,338,615.77 28,031,766.14 

Excess (Deficiency) of Revenues Over (Under) Expenditures (29,012.20) (15,309,413.41) (15,338,425.61) 


Long-Term Bonds Issued 3710 0.00 0.00 0.00 

Premium on Sale of Bonds 3791 0.00 0.00 0.00 

Discount on Sale of Bonds 891 0.00 0.00 0.00 

Refunding Bonds Issued 3715 1,135,000.00 0.00 1,135,000.00 

Premium on Refunding Bonds 3792 173,572.20 0.00 173,572.20 

Discount on Refunding Bonds 892 0.00 0.00 0.00 

Certificates of Participation Issued 3750 0.00 0.00 0.00 

Premium on Certificates of Participation 3793 0.00 0.00 0.00 

Discount on Certificates of Participation 893 0.00 0.00 0.00 

Loans Incurred 3720 0.00 0.00 0.00 

Proceeds from the Sale of Capital Assets 3730 0.00 0.00 0.00 


Proceeds of Forward Supply Contract 3760 0.00 0.00 0.00 

Special Facilities Construction Advances 3770 0.00 0.00 0.00 

Payments to Refunded Bond Escrow Agent (Function 9299) 760 (1,305,198.75) 0.00 (1,305,198.75) 

Transfers In 3600 0.00 17,994,110.66 17,994,110.66 

Transfers Out 9700 0.00 (2,707,852.23) (2,707,852.23) 

Total Other Financing Sources (Uses) 3,373.45 15,286,258.43 15,289,631.88 

SPECIAL ITEMS 

__________________________________________ 0.00 0.00 0.00 


__________________________________________ 0.00 0.00 0.00 

Net Change in Fund Balances (25,638.75) (23,154.98) (48,793.73) 

Fund Balances, July 1, 2011 2800 310,713.92 1,506,553.17 1,817,267.09 

Adjustment to Fund Balances 2891 0.00 0.00 0.00 

Fund Balances, June 30, 2012 2700 285,075.17 1,483,398.19 1,768,473.36 

ESE 145 

261






Capital Outlay Public Education Capital Outlay and Capital Improvement Total Nonmajor 

Bond Issues Capital Outlay Debt Service Funds Section 1011.71(2) Capital 

Account (COBI) (PECO) (CO & DS) F.S. Project 

Number 310 340 360 370 Funds 

REVENUES 

Federal Direct 3100 0.00 0.00 0.00 0.00 0.00 

Federal Through State and Local 3200 0.00 0.00 0.00 0.00 0.00 

State Sources 3300 0.00 0.00 496,171.02 0.00 496,171.02 


Property Taxes Levied for Operational Purposes 3411 0.00 0.00 0.00 0.00 0.00 

Property Taxes Levied for Debt Service 3412 0.00 0.00 0.00 0.00 0.00 

Property Taxes Levied for Capital Projects 3413 0.00 0.00 0.00 25,513,349.19 25,513,349.19 

Local Sales Taxes 3418 0.00 0.00 0.00 0.00 0.00 

Charges for Service - Food Service 345X 0.00 0.00 0.00 0.00 0.00 

Impact Fees 3496 0.00 0.00 0.00 0.00 0.00 

Other Local Revenue 1,981.41 267.23 530.29 480,977.72 483,756.65 

Total Local Sources 3400 1,981.41 267.23 530.29 25,994,326.91 25,997,105.84 

Total Revenues 1,981.41 267.23 496,701.31 25,994,326.91 26,493,276.86 

EXPENDITURES 

Current: 

Instruction 5000 0.00 0.00 0.00 0.00 0.00 






Board 7100 0.00 0.00 0.00 0.00 0.00 



Facilities Acquisition and Construction 7410 601,289.91 217,431.95 552,570.24 876,021.85 2,247,313.95 

Fiscal Services 7500 0.00 0.00 0.00 0.00 0.00 

Food Services 7600 0.00 0.00 0.00 0.00 0.00 


Pupil Transportation 7800 0.00 0.00 0.00 0.00 0.00 






Retirement of Principal 710 0.00 0.00 0.00 0.00 0.00 

Interest 720 0.00 0.00 0.00 0.00 0.00 

Dues, Fees and Issuance Costs 730 0.00 0.00 927.92 0.00 927.92 

Miscellaneous Expenditures 790 0.00 0.00 0.00 0.00 0.00 


Facilities Acquisition and Construction 7420 41,783.44 1,052,283.37 33,899.48 5,330,823.89 6,458,790.18 

Other Capital Outlay 9300 0.00 0.00 2,293.19 1,075,913.74 1,078,206.93 

Total Expenditures 643,073.35 1,269,715.32 589,690.83 7,282,759.48 9,785,238.98 

Excess (Deficiency) of Revenues Over (Under) Expenditures (641,091.94) (1,269,448.09) (92,989.52) 18,711,567.43 16,708,037.88 


Long-Term Bonds Issued 3710 0.00 0.00 0.00 0.00 0.00 

Premium on Sale of Bonds 3791 0.00 0.00 0.00 0.00 0.00 

Discount on Sale of Bonds 891 0.00 0.00 0.00 0.00 0.00 

Refunding Bonds Issued 3715 0.00 0.00 0.00 0.00 0.00 

Premium on Refunding Bonds 3792 0.00 0.00 0.00 0.00 0.00 

Discount on Refunding Bonds 892 0.00 0.00 0.00 0.00 0.00 

Certificates of Participation Issued 3750 0.00 0.00 0.00 0.00 0.00 

Premium on Certificates of Participation 3793 0.00 0.00 0.00 0.00 0.00 

Discount on Certificates of Participation 893 0.00 0.00 0.00 0.00 0.00 

Loans Incurred 3720 0.00 0.00 0.00 0.00 0.00 

Proceeds from the Sale of Capital Assets 3730 0.00 0.00 0.00 0.00 0.00 

Loss Recoveries 3740 0.00 0.00 0.00 0.00 0.00 

Proceeds of Forward Supply Contract 3760 0.00 0.00 0.00 0.00 0.00 

Special Facilities Construction Advances 3770 0.00 0.00 0.00 0.00 0.00 

Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00 0.00 0.00 0.00 0.00 

Transfers In 3600 0.00 0.00 0.00 0.00 0.00 

Transfers Out 9700 0.00 0.00 0.00 (21,100,818.05) (21,100,818.05) 

Total Other Financing Sources (Uses) 0.00 0.00 0.00 (21,100,818.05) (21,100,818.05) 

SPECIAL ITEMS 

__________________________________________ 0.00 0.00 0.00 0.00 0.00 


__________________________________________ 0.00 0.00 0.00 0.00 0.00 

Net Change in Fund Balances (641,091.94) (1,269,448.09) (92,989.52) (2,389,250.62) (4,392,780.17) 

Fund Balances, July 1, 2011 2800 1,132,601.70 1,269,448.09 712,266.03 19,539,137.37 22,653,453.19 

Adjustment to Fund Balances 2891 0.00 0.00 0.00 0.00 0.00 

Fund Balances, June 30, 2012 2700 491,509.76 0.00 619,276.51 17,149,886.75 18,260,673.02 

ESE 145 

262





Total 

Nonmajor 

Account Governmental 

Number 

Funds 

REVENUES 

Federal Direct 3100 0.00 

Federal Through State and Local 3200 20,813,979.60 

State Sources 3300 2,516,171.19 


Property Taxes Levied for Operational Purposes 3411 0.00 

Property Taxes Levied for Debt Service 3412 0.00 

Property Taxes Levied for Capital Projects 3413 25,513,349.19 

Local Sales Taxes 3418 9,925,207.31 

Charges for Service - Food Service 345X 5,718,629.57 

Impact Fees 3496 0.00 

Other Local Revenue 4,403,650.94 

Total Local Sources 3400 45,560,837.01 

Total Revenues 68,890,987.80 

EXPENDITURES 

Current: 

Instruction 5000 44,963.91 

Pupil Personnel Services 6100 0.00 

Instructional Media Services 6200 0.00 

Instruction and Curriculum Development Services 6300 42.58 

Instructional Staff Training Services 6400 0.00 

Instructional-Related Technology 6500 0.00 

Board 7100 0.00 

General Administration 7200 0.00 

School Administration 7300 0.00 

Facilities Acquisition and Construction 7410 2,247,313.95 

Fiscal Services 7500 0.00 

Food Services 7600 22,805,254.60 

Central Services 7700 0.00 

Pupil Transportation 7800 0.00 

Operation of Plant 7900 604.45 

Maintenance of Plant 8100 641.01 

Administrative Technology Services 8200 0.00 

Community Services 9100 2,648,421.21 


Retirement of Principal 710 15,238,612.21 

Interest 720 12,754,501.05 

Dues, Fees and Issuance Costs 730 39,580.80 

Miscellaneous Expenditures 790 0.00 


Facilities Acquisition and Construction 7420 6,458,790.18 

Other Capital Outlay 9300 1,591,970.01 

Total Expenditures 63,830,695.96 

Excess (Deficiency) of Revenues Over (Under) Expenditures 5,060,291.84 


Long-Term Bonds Issued 3710 0.00 

Premium on Sale of Bonds 3791 0.00 

Discount on Sale of Bonds 891 0.00 

Refunding Bonds Issued 3715 1,135,000.00 

Premium on Refunding Bonds 3792 173,572.20 

Discount on Refunding Bonds 892 0.00 

Certificates of Participation Issued 3750 0.00 

Premium on Certificates of Participation 3793 0.00 

Discount on Certificates of Participation 893 0.00 

Loans Incurred 3720 0.00 

Proceeds from the Sale of Capital Assets 3730 0.00 


Proceeds of Forward Supply Contract 3760 0.00 

Special Facilities Construction Advances 3770 0.00 

Payments to Refunded Bond Escrow Agent (Function 9299) 760 (1,305,198.75) 

Transfers In 3600 17,994,110.66 

Transfers Out 9700 (23,813,606.61) 

Total Other Financing Sources (Uses) (5,816,122.50) 

SPECIAL ITEMS 

__________________________________________ 0.00 


__________________________________________ 0.00 

Net Change in Fund Balances (755,830.66) 

Fund Balances, July 1, 2011 2800 33,503,882.65 

Adjustment to Fund Balances 2891 0.00 

Fund Balances, June 30, 2012 2700 32,748,051.99 

ESE 145 

263



SPECIAL REVENUE FUND FOOD SERVICE 


Variance with 




REVENUES 


Federal Through State and Local 3200 19,416,328.00 20,813,979.60 20,813,979.60 0.00 

State Sources 3300 312,300.00 355,862.00 355,862.00 0.00 




Property Taxes Levied for Capital Projects 3413 0.00 

Local Sales Taxes 3418 0.00 

Charges for Service - Food Service 345X 5,901,372.00 5,751,222.93 5,718,629.57 (32,593.36) 


Other Local Revenue 24,095.32 24,095.32 

Total Local Sources 3400 5,901,372.00 5,751,222.93 5,742,724.89 (8,498.04) 

Total Revenues 25,630,000.00 26,921,064.53 26,912,566.49 (8,498.04) 

EXPENDITURES 

Current: 

Instruction 5000 0.00 


Instructional Media Services 6200 23,899.49 0.00 




Board 7100 0.00 



Facilities Acquisition and Construction 7410 0.00 


Food Services 7600 24,883,584.24 25,734,562.30 22,805,254.60 2,929,307.70 






Community Services 9100 0.00 


Retirement of Principal 710 0.00 

Interest 720 0.00 

Dues, Fees and Issuance Costs 730 0.00 



Facilities Acquisition and Construction 7420 14,000.00 0.00 



Excess (Deficiency) of Revenues Over (Under) Expenditures 553,516.27 553,516.27 3,595,974.93 3,042,458.66 





Refunding Bonds Issued 3715 0.00 

Premium on Refunding Bonds 3792 0.00 










Payments to Refunded Bond Escrow Agent (Function 9299) 760 0.00 




SPECIAL ITEMS 

__________________________________________ 0.00 


__________________________________________ 0.00 

Net Change in Fund Balances 553,516.27 553,516.27 3,595,974.93 3,042,458.66 




ESE 145 

264

Exhibit G-1 

Page 33 



SPECIAL REVENUE FUND MISCELLANEOUS 


Variance with 




REVENUES 


Federal Through State and Local 3200 0.00 

State Sources 3300 0.00 






Charges for Service - Food Service 345X 0.00 


Other Local Revenue 2,718,309.00 2,792,257.02 2,791,803.92 (453.10) 

Total Local Sources 3400 2,718,309.00 2,792,257.02 2,791,803.92 (453.10) 

Total Revenues 2,718,309.00 2,792,257.02 2,791,803.92 (453.10) 

EXPENDITURES 

Current: 

Instruction 5000 115,184.40 44,963.91 44,963.91 0.00 


Instructional Media Services 6200 36,357.26 0.00 

Instruction and Curriculum Development Services 6300 7,102.21 42.58 42.58 0.00 



Board 7100 0.00 





Food Services 7600 0.00 






Community Services 9100 2,782,279.23 2,961,256.72 2,648,421.21 312,835.51 








Other Capital Outlay 9300 2,426.12 2,426.12 0.00 

Total Expenditures 2,940,923.10 3,009,934.79 2,697,099.28 312,835.51 

Excess (Deficiency) of Revenues Over (Under) Expenditures (222,614.10) (217,677.77) 94,704.64 312,382.41 


















Transfers Out 9700 (4,936.33) (4,936.33) 0.00 

Total Other Financing Sources (Uses) 0.00 (4,936.33) (4,936.33) 0.00 

SPECIAL ITEMS 

__________________________________________ 0.00 


__________________________________________ 0.00 

Net Change in Fund Balances (222,614.10) (222,614.10) 89,768.31 312,382.41 

Fund Balances, July 1, 2011 2800 684,791.88 684,791.88 684,791.88 0.00 


Fund Balances, June 30, 2012 2700 462,177.78 462,177.78 774,560.19 

265 

312,382.41 

ESE 145



DEBT SERVICE FUND SBE/COBI BONDS 


Variance with 




REVENUES 



State Sources 3300 1,634,360.12 1,634,360.12 1,664,138.17 29,778.05 








Other Local Revenue 0.00 


Total Revenues 1,634,360.12 1,634,360.12 1,664,138.17 29,778.05 

EXPENDITURES 

Current: 







Board 7100 0.00 













Retirement of Principal 710 1,125,000.00 1,125,000.00 1,125,000.00 0.00 

Interest 720 563,807.50 563,807.50 563,807.50 0.00 

Dues, Fees and Issuance Costs 730 4,342.87 4,342.87 0.00 




Other Capital Outlay 9300 0.00 

Total Expenditures 1,688,807.50 1,693,150.37 1,693,150.37 0.00 

Excess (Deficiency) of Revenues Over (Under) Expenditures (54,447.38) (58,790.25) (29,012.20) 29,778.05 





Refunding Bonds Issued 3715 1,135,000.00 1,135,000.00 0.00 

Premium on Refunding Bonds 3792 173,572.20 173,572.20 0.00 










Payments to Refunded Bond Escrow Agent (Function 9299) 760 (1,305,198.75) (1,305,198.75) 0.00 



Total Other Financing Sources (Uses) 0.00 3,373.45 3,373.45 0.00 

SPECIAL ITEMS 

__________________________________________ 0.00 


__________________________________________ 0.00 

Net Change in Fund Balances (54,447.38) (55,416.80) (25,638.75) 29,778.05 



Fund Balances, June 30, 2012 2700 256,266.54 255,297.12 285,075.17 29,778.05 

ESE 145 

266



DEBT SERVICE FUND OTHER 


Variance with 




REVENUES 








Local Sales Taxes 3418 9,567,677.65 9,925,207.31 9,925,207.31 0.00 



Other Local Revenue 1,090,396.99 1,103,995.05 1,103,995.05 0.00 

Total Local Sources 3400 10,658,074.64 11,029,202.36 11,029,202.36 0.00 

Total Revenues 10,658,074.64 11,029,202.36 11,029,202.36 0.00 

EXPENDITURES 

Current: 







Board 7100 0.00 













Retirement of Principal 710 14,113,614.23 14,113,614.21 14,113,612.21 2.00 

Interest 720 12,190,694.31 12,190,693.55 12,190,693.55 0.00 

Dues, Fees and Issuance Costs 730 55,000.00 34,310.01 34,310.01 0.00 






Excess (Deficiency) of Revenues Over (Under) Expenditures (15,701,233.90) (15,309,415.41) (15,309,413.41) 2.00 

















Transfers In 3600 18,014,762.28 17,994,112.77 17,994,110.66 (2.11) 

Transfers Out 9700 (2,337,000.00) (2,707,852.23) (2,707,852.23) 0.00 

Total Other Financing Sources (Uses) 15,677,762.28 15,286,260.54 15,286,258.43 (2.11) 

SPECIAL ITEMS 

__________________________________________ 0.00 


__________________________________________ 0.00 

Net Change in Fund Balances (23,471.62) (23,154.87) (23,154.98) (0.11) 



Fund Balances, June 30, 2012 2700 1,483,081.55 1,483,398.30 1,483,398.19 (0.11) 

ESE 145 

267



DEBT SERVICE FUND ARRA ECONOMIC STIMULUS 


Variance with 




REVENUES 

Federal Direct 3100 2,349,000.00 2,349,000.00 2,349,000.00 0.00 













EXPENDITURES 

Current: 







Board 7100 0.00 














Interest 720 2,696,490.00 2,696,490.00 2,696,490.00 0.00 

Dues, Fees and Issuance Costs 730 10,000.00 3,187.50 3,187.50 0.00 






Excess (Deficiency) of Revenues Over (Under) Expenditures (357,490.00) (350,677.50) (350,677.50) 0.00 

















Transfers In 3600 357,490.00 340,520.66 340,520.66 0.00 


Total Other Financing Sources (Uses) 357,490.00 340,520.66 340,520.66 0.00 

SPECIAL ITEMS 

__________________________________________ 0.00 


__________________________________________ 0.00 

Net Change in Fund Balances 0.00 (10,156.84) (10,156.84) 0.00 



Fund Balances, June 30, 2012 2700 10,156.84 (0.00) (0.00) 0.00 

ESE 145 

268



CAPITAL PROJECTS FUND CAPITAL OUTLAY BOND ISSUES 


Variance with 




REVENUES 













Total Revenues 0.00 1,981.41 1,981.41 0.00 

EXPENDITURES 

Current: 







Board 7100 0.00 



Facilities Acquisition and Construction 7410 896,985.93 1,015,125.49 601,289.91 413,835.58 

















Total Expenditures 1,079,780.93 1,132,686.58 643,073.35 489,613.23 

Excess (Deficiency) of Revenues Over (Under) Expenditures (1,079,780.93) (1,130,705.17) (641,091.94) 489,613.23 




















SPECIAL ITEMS 

__________________________________________ 0.00 


__________________________________________ 0.00 

Net Change in Fund Balances (1,079,780.93) (1,130,705.17) (641,091.94) 489,613.23 




ESE 145 

269



CAPITAL PROJECTS FUND PUBLIC EDUCATION CAPITAL OUTLAY 


Variance with 




REVENUES 











Other Local Revenue 267.23 267.23 0.00 



EXPENDITURES 

Current: 







Board 7100 0.00 



Facilities Acquisition and Construction 7410 239,900.40 217,431.95 217,431.95 0.00 















Facilities Acquisition and Construction 7420 1,026,655.13 1,052,283.37 1,052,283.37 0.00 



Excess (Deficiency) of Revenues Over (Under) Expenditures (1,266,555.53) (1,269,448.09) (1,269,448.09) 0.00 




















SPECIAL ITEMS 

__________________________________________ 0.00 


__________________________________________ 0.00 

Net Change in Fund Balances (1,266,555.53) (1,269,448.09) (1,269,448.09) 0.00 



Fund Balances, June 30, 2012 2700 2,892.56 0.00 0.00 0.00 

ESE 145 

270



CAPITAL PROJECTS FUND CAPITAL OUTLAY DEBT SERVICE 


Variance with 




REVENUES 



State Sources 3300 466,497.00 496,171.02 496,171.02 0.00 








Other Local Revenue 530.29 530.29 0.00 


Total Revenues 466,497.00 496,701.31 496,701.31 0.00 

EXPENDITURES 

Current: 







Board 7100 0.00 



Facilities Acquisition and Construction 7410 1,086,621.90 1,169,490.77 552,570.24 616,920.53 












Dues, Fees and Issuance Costs 730 927.92 927.92 0.00 



Facilities Acquisition and Construction 7420 88,462.65 33,899.48 33,899.48 0.00 

Other Capital Outlay 9300 2,293.19 2,293.19 0.00 

Total Expenditures 1,175,084.55 1,206,611.36 589,690.83 616,920.53 

Excess (Deficiency) of Revenues Over (Under) Expenditures (708,587.55) (709,910.05) (92,989.52) 616,920.53 




















SPECIAL ITEMS 

__________________________________________ 0.00 


__________________________________________ 0.00 

Net Change in Fund Balances (708,587.55) (709,910.05) (92,989.52) 616,920.53 




ESE 145 

271



CAPITAL PROJECTS FUND CAPITAL IMPROVEMENT SECTION 1011.71(2) FS 


Variance with 




REVENUES 







Property Taxes Levied for Capital Projects 3413 25,742,427.00 25,513,349.19 25,513,349.19 0.00 







EXPENDITURES 

Current: 







Board 7100 0.00 



Facilities Acquisition and Construction 7410 5,308,134.58 2,941,041.64 876,021.85 2,065,019.79 
















Other Capital Outlay 9300 1,415,095.75 1,205,063.17 1,075,913.74 129,149.43 


Excess (Deficiency) of Revenues Over (Under) Expenditures 9,935,204.85 14,064,948.16 18,711,567.43 4,646,619.27 


















Transfers Out 9700 (19,982,587.76) (21,100,818.05) (21,100,818.05) 0.00 

Total Other Financing Sources (Uses) (19,982,587.76) (21,100,818.05) (21,100,818.05) 0.00 

SPECIAL ITEMS 

__________________________________________ 0.00 


__________________________________________ 0.00 





ESE 145 

272

Exhibit G-3 

Page 35 



CAPITAL PROJECTS FUND OTHER 


Variance with 




REVENUES 



State Sources 3300 2,730,637.00 2,241,110.64 2,241,110.64 0.00 







Impact Fees 3496 5,916,000.00 9,651,481.82 9,651,481.82 0.00 

Other Local Revenue 220,122.00 275,026.88 275,026.88 0.00 



EXPENDITURES 

Current: 







Board 7100 0.00 



















Other Capital Outlay 9300 1,323,223.51 1,379,220.02 1,310,895.16 68,324.86 














Proceeds from the Sale of Capital Assets 3730 47,489.27 47,489.27 0.00 





Transfers In 3600 2,337,000.00 2,707,852.23 2,707,852.23 0.00 

Transfers Out 9700 (12,388,301.52) (11,823,999.13) (11,823,999.13) 0.00 

Total Other Financing Sources (Uses) (10,051,301.52) (9,068,657.63) (9,068,657.63) 0.00 

SPECIAL ITEMS 

__________________________________________ 0.00 


__________________________________________ 0.00 





273 

ESE 145



CAPITAL PROJECTS FUND ARRA ECONOMIC STIMULUS 


Variance with 




REVENUES 













Total Revenues 0.00 6,920.71 6,920.71 0.00 

EXPENDITURES 

Current: 







Board 7100 0.00 



Facilities Acquisition and Construction 7410 1,292,691.34 1,300,995.66 984,239.47 316,756.19 
















Other Capital Outlay 9300 240,703.77 203,788.61 203,788.61 0.00 






















SPECIAL ITEMS 

__________________________________________ 0.00 


__________________________________________ 0.00 




Fund Balances, June 30, 2012 2700 6,140.12 243.22 4,337,866.04 4,337,622.82 

ESE 145 

274



PERMANENT FUND 


Variance with 




REVENUES 














EXPENDITURES 

Current: 







Board 7100 0.00 









































SPECIAL ITEMS 

__________________________________________ 0.00 


__________________________________________ 0.00 


Fund Balances, July 1, 2011 2800 0.00 



ESE 145 

275



NONMAJOR ENTERPRISE FUNDS 

June 30, 2012 

Account Total Nonmajor 

Number Enterprise Funds 

ASSETS 


Cash and Cash Equivalents 1110 0.00 


Accounts Receivable, Net 1130 0.00 







Prepaid Items 1230 0.00 

Total Current Assets 0.00 


Restricted Cash and Cash Equivalents 0.00 

Other Post-employment Benefits Obligation (asset) 1410 0.00 


Land 1310 0.00 

Land Improvements - Nondepreciable 1315 0.00 

Construction in Progress 1360 0.00 

Improvements Other Than Buildings 1320 0.00 


Buildings and Fixed Equipment 1330 0.00 


Furniture, Fixtures and Equipment 1340 0.00 


Motor Vehicles 1350 0.00 


Property Under Capital Leases 1370 0.00 


Computer Software 1382 0.00 

Accumulated Amortization 1389 0.00 

Total Capital Assets net of Accum. Dep'n 0.00 

Total Noncurrent Assets 0.00 

Total Assets 0.00 

LIABILITIES 




Accounts Payable 2120 0.00 





Due to Other Funds-Budgetary 2161 0.00 


Deferred Revenue 2410 0.00 

Estimated Unpaid Claims 2271 0.00 

Estimated Liability for Claims Adjustment Expense 2272 0.00 





Total Current Liabilities 0.00 








Other Post-Employment Benefits Obligation 2360 0.00 

Total Noncurrent Liabilities 0.00 

Total Liabilities 0.00 

NET ASSETS 

Invested in Capital Assets, Net of Related Debt 2770 0.00 

Restricted for ____________________ 2780 0.00 

Unrestricted 2790 0.00 

Total Net Assets 0.00 

Total Liabilities and Net Assets 0.00 

276 

ESE 145


COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS 



Account Total Nonmajor 

Number Enterprise Funds 




Premium Revenue 3484 0.00 


Total Operating Revenues 0.00 




Purchased Services 300 0.00 




Other Expenses 700 0.00 

Depreciation/Amortization 780 0.00 

Total Operating Expenses 0.00 

Operating Income (Loss) 0.00 


Interest Revenue 3430 0.00 


Miscellaneous Local Sources 3495 0.00 



Interest Expense 720 0.00 


Loss on Disposition of Assets 810 0.00 

Total Nonoperating Revenues (Expenses) 0.00 

Income (Loss) Before Operating Transfers 0.00 



SPECIAL ITEMS 

___________________________________________ 0.00 


___________________________________________ 0.00 

Change In Net Assets 0.00 

Net Assets - July 1, 2011 2880 0.00 

Adjustment to Net Assets 2896 0.00 

Net Assets - June 30, 2012 2780 0.00 

ESE 145 

277


COMBINING STATEMENT OF CASH FLOWS 



Total Nonmajor 

Enterprise Funds 


Receipts from customers and users 0.00 

Receipts from interfund services provided 0.00 

Payments to suppliers 0.00 

Payments to employees 0.00 

Payments for interfund services used 0.00 

Other receipts (payments) 0.00 

Net cash provided (used) by operating activities 0.00 


Subsidies from operating grants 0.00 

Transfers from other funds 0.00 

Transfers to other funds 0.00 

Net cash provided (used) by noncapital financing activities 0.00 



Proceeds from capital debt 0.00 

Capital contributions 0.00 

Proceeds from disposition of capital assets 0.00 

Acquisition and construction of capital assets 0.00 

Principal paid on capital debt 0.00 

Interest paid on capital debt 0.00 

Net cash provided (used) by capital and related financing activities 0.00 


Proceeds from sales and maturities of investments 0.00 

Interest and dividends received 0.00 

Purchase of investments 0.00 

Net cash provided (used) by investing activities 0.00 

Net increase (decrease) in cash and cash equivalents 0.00 

Cash and cash equivalents - July 1, 2011 0.00 

Cash and cash equivalents - June 30, 2012 0.00 



Operating income (loss) 0.00 



Depreciation/Amortization expense 0.00 

Commodities used from USDA program 0.00 


(Increase) decrease in accounts receivable 0.00 

(Increase) decrease in interest receivable 0.00 

(Increase) decrease in due from reinsurer 0.00 

(Increase) decrease in deposits receivable 0.00 

(Increase) decrease in due from other funds 0.00 

(Increase) decrease in due from other agencies 0.00 

(Increase) decrease in inventory 0.00 

(Increase) decrease in prepaid items 0.00 

Increase (decrease) in salaries and benefits payable 0.00 

Increase (decrease) in payroll tax liabilities 0.00 

Increase (decrease) in accounts payable 0.00 

Increase (decrease) in judgments payable 0.00 

Increase (decrease) in sales tax payable 0.00 

Increase (decrease) in accrued interest payable 0.00 

Increase (decrease) in deposits payable 0.00 

Increase (decrease) in due to other funds 0.00 

Increase (decrease) in due to other agencies 0.00 

Increase (decrease) in deferred revenue 0.00 

Increase (decrease) in estimated unpaid claims 0.00 

Increase (decrease) in estimated liability for claims adjustment expense 0.00 

Total adjustments 0.00 

Net cash provided (used) by operating activities 0.00 


Borrowing under capital lease 0.00 

Contributions of capital assets 0.00 

Purchase of equipment on account 0.00 

Capital asset trade-ins 0.00 

Net Increase/(Decrease) in the fair value of investments 0.00 

Commodities received through USDA program 0.00 

ESE 145 

278



INTERNAL SERVICE FUNDS 

June 30, 2012 

Account Self Insurance Self Insurance Total Internal 

Number 711 712 Service Funds 

ASSETS 


Cash and Cash Equivalents 1110 4,304,434.25 245,608.70 4,550,042.95 

Investments 1160 14,319,588.28 5,853,510.66 20,173,098.94 


Interest Receivable 1170 22,457.94 9,180.28 31,638.22 



Due from Other Funds-Budgetary 1141 0.00 0.00 0.00 

Due from Other Agencies 1220 0.00 0.00 0.00 

Inventory 1150 0.00 0.00 0.00 

Prepaid Items 1230 0.00 1,912,098.52 1,912,098.52 

Total Current Assets 18,658,217.59 8,020,398.16 26,678,615.75 


Restricted Cash and Cash Equivalents 0.00 0.00 0.00 

Other Post-employment Benefits Obligation (asset) 1410 0.00 0.00 0.00 


Land 1310 0.00 0.00 0.00 

Land Improvements - Nondepreciable 1315 0.00 0.00 0.00 

Construction in Progress 1360 0.00 0.00 0.00 

Improvements Other Than Buildings 1320 0.00 0.00 0.00 

Accumulated Depreciation 1329 0.00 0.00 0.00 

Buildings and Fixed Equipment 1330 0.00 0.00 0.00 


Furniture, Fixtures and Equipment 1340 0.00 0.00 0.00 


Motor Vehicles 1350 0.00 0.00 0.00 


Property Under Capital Leases 1370 0.00 0.00 0.00 


Computer Software 1382 0.00 0.00 0.00 

Accumulated Amortization 1389 0.00 0.00 0.00 

Total Capital Assets net of Accum. Dep'n 0.00 0.00 0.00 

Total Noncurrent Assets 0.00 0.00 0.00 

Total Assets 18,658,217.59 8,020,398.16 26,678,615.75 

LIABILITIES 


Salaries, Benefits and Payroll Taxes Payable 2110 0.00 0.00 0.00 

Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 

Accounts Payable 2120 138,082.71 18,500.00 156,582.71 





Due to Other Funds-Budgetary 2161 188,112.51 0.00 188,112.51 

Due to Other Agencies 2230 0.00 0.00 0.00 

Deferred Revenue 2410 0.00 0.00 0.00 

Estimated Unpaid Claims 2271 3,816,000.00 725,224.43 4,541,224.43 

Estimated Liability for Claims Adjustment Expense 2272 0.00 0.00 0.00 

Obligations Under Capital Leases 2315 0.00 0.00 0.00 

Liability for Compensated Absences 2330 0.00 0.00 0.00 

Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 

Other Post-employment Benefits Obligation 2360 0.00 0.00 0.00 

Total Current Liabilities 4,142,195.22 743,724.43 4,885,919.65 





Obligations Under Capital Leases 2315 0.00 0.00 0.00 

Liability for Compensated Absences 2330 0.00 0.00 0.00 

Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 

Other Post-employment Benefits Obligation 2360 0.00 0.00 0.00 

Total Noncurrent Liabilities 0.00 0.00 0.00 

Total Liabilities 4,142,195.22 743,724.43 4,885,919.65 

NET ASSETS 

Invested in Capital Assets, Net of Related Debt 2770 0.00 0.00 0.00 

Restricted for ____________________ 2780 0.00 0.00 0.00 

Unrestricted 2790 14,516,022.37 7,276,673.73 21,792,696.10 

Total Net Assets 14,516,022.37 7,276,673.73 21,792,696.10 

Total Liabilities and Net Assets 18,658,217.59 8,020,398.16 26,678,615.75 

ESE 145 

279


COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS 



Account Self Insurance Self Insurance Total Internal 

Number 711 712 Service Funds 


Charges for Services 3481 0.00 0.00 0.00 

Charges for Sales 3482 0.00 0.00 0.00 

Premium Revenue 3484 46,880,349.30 4,383,985.11 51,264,334.41 

Other Operating Revenues 3489 0.00 0.00 0.00 

Total Operating Revenues 46,880,349.30 4,383,985.11 51,264,334.41 


Salaries 100 0.00 0.00 0.00 

Employee Benefits 200 0.00 0.00 0.00 

Purchased Services 300 3,450,526.86 2,282,467.79 5,732,994.65 

Energy Services 400 0.00 0.00 0.00 

Materials and Supplies 500 178.07 0.00 178.07 

Capital Outlay 600 0.00 0.00 0.00 

Other Expenses 700 37,987,410.61 1,067,695.38 39,055,105.99 

Depreciation/Amortization 780 0.00 0.00 0.00 

Total Operating Expenses 41,438,115.54 3,350,163.17 44,788,278.71 

Operating Income (Loss) 5,442,233.76 1,033,821.94 6,476,055.70 


Interest Revenue 3430 84,808.09 37,579.12 122,387.21 

Gifts, Grants and Bequests 3440 0.00 0.00 0.00 

Miscellaneous Local Sources 3495 11,247.30 0.00 11,247.30 


Gain on Disposition of Assets 3780 0.00 0.00 0.00 

Interest Expense 720 0.00 0.00 0.00 

Miscellaneous Expense 790 0.00 0.00 0.00 

Loss on Disposition of Assets 810 0.00 0.00 0.00 

Total Nonoperating Revenues (Expenses) 96,055.39 37,579.12 133,634.51 

Income (Loss) Before Operating Transfers 5,538,289.15 1,071,401.06 6,609,690.21 

Transfers In 3600 0.00 0.00 0.00 

Transfers Out 9700 0.00 0.00 0.00 

SPECIAL ITEMS 

___________________________________________ 0.00 0.00 0.00 


___________________________________________ 0.00 0.00 0.00 

Change In Net Assets 5,538,289.15 1,071,401.06 6,609,690.21 

Net Assets - July 1, 2011 8,977,733.22 6,205,272.67 15,183,005.89 

Adjustments to Net Assets 0.00 0.00 0.00 

Net Assets - June 30, 2012 14,516,022.37 7,276,673.73 21,792,696.10 

ESE 145 

280


COMBINING STATEMENT OF CASH FLOWS 



Self Insurance Self Insurance Total Internal 

711 712 Service Funds 


Receipts from customers and users 46,040,098.95 4,383,985.11 50,424,084.06 

Receipts from interfund services provided 0.00 0.00 0.00 

Payments to suppliers (42,120,351.93) (4,208,548.48) (46,328,900.41) 

Payments to employees 0.00 0.00 0.00 

Payments for interfund services used 0.00 0.00 0.00 

Other receipts (payments) 0.00 0.00 0.00 

Net cash provided (used) by operating activities 3,919,747.02 175,436.63 4,095,183.65 


Subsidies from operating grants 0.00 0.00 0.00 

Transfers from other funds 0.00 0.00 0.00 

Transfers to other funds 0.00 0.00 0.00 

Net cash provided (used) by noncapital financing activities 0.00 0.00 0.00 



Proceeds from capital debt 0.00 0.00 0.00 

Capital contributions 0.00 0.00 0.00 

Proceeds from disposition of capital assets 0.00 0.00 0.00 

Acquisition and construction of capital assets 0.00 0.00 0.00 

Principal paid on capital debt 0.00 0.00 0.00 

Interest paid on capital debt 0.00 0.00 0.00 

Net cash provided (used) by capital and related financing activities 0.00 0.00 0.00 


Proceeds from sales and maturities of investments 0.00 0.00 0.00 

Interest and dividends received 73,597.45 28,398.84 101,996.29 

Purchase of investments (14,319,588.28) (5,853,510.66) (20,173,098.94) 

Net cash provided (used) by investing activities (14,245,990.83) (5,825,111.82) (20,071,102.65) 

Net increase (decrease) in cash and cash equivalents (10,326,243.81) (5,649,675.19) (15,975,919.00) 

Cash and cash equivalents - July 1, 2011 14,630,678.06 5,895,283.89 20,525,961.95 

Cash and cash equivalents - June 30, 2012 4,304,434.25 245,608.70 4,550,042.95 



Operating income (loss) 5,442,233.76 1,033,821.94 6,476,055.70 



Depreciation/Amortization expense 0.00 0.00 0.00 

Commodities used from USDA program 0.00 0.00 0.00 


(Increase) decrease in accounts receivable (1,068.90) 0.00 (1,068.90) 

(Increase) decrease in interest receivable 0.00 0.00 0.00 

(Increase) decrease in due from reinsurer 0.00 0.00 0.00 

(Increase) decrease in deposits receivable 0.00 0.00 0.00 

(Increase) decrease in due from other funds 0.00 0.00 0.00 

(Increase) decrease in due from other agencies 1,049.45 0.00 1,049.45 

(Increase) decrease in inventory 0.00 0.00 0.00 

(Increase) decrease in prepaid items 0.00 (672,381.02) (672,381.02) 

Increase (decrease) in salaries and benefits payable 0.00 0.00 0.00 

Increase (decrease) in payroll tax liabilities 0.00 0.00 0.00 

Increase (decrease) in accounts payable (486,216.94) 18,500.00 (467,716.94) 

Increase (decrease) in judgments payable 0.00 0.00 0.00 

Increase (decrease) in sales tax payable 0.00 0.00 0.00 

Increase (decrease) in accrued interest payable 0.00 0.00 0.00 

Increase (decrease) in deposits payable 0.00 0.00 0.00 

Increase (decrease) in due to other funds (840,250.35) 0.00 (840,250.35) 

Increase (decrease) in due to other agencies 0.00 0.00 0.00 

Increase (decrease) in deferred revenue 0.00 0.00 0.00 

Increase (decrease) in estimated unpaid claims (196,000.00) (204,504.29) (400,504.29) 

Increase (decrease) in estimated liability for claims adjustment expense 0.00 0.00 0.00 

Total adjustments (1,522,486.74) (858,385.31) (2,380,872.05) 

Net cash provided (used) by operating activities 3,919,747.02 175,436.63 4,095,183.65 


Borrowing under capital lease 0.00 0.00 0.00 

Contributions of capital assets 0.00 0.00 0.00 

Purchase of equipment on account 0.00 0.00 0.00 

Capital asset trade-ins 0.00 0.00 0.00 

Net Increase/(Decrease) in the fair value of investments (18,353.50) (7,502.48) (25,855.98) 

Commodities received through USDA program 0.00 0.00 0.00 

ESE 145 

281


COMBINING STATEMENT OF FIDUCIARY NET ASSETS 

INVESTMENT TRUST FUNDS 

June 30, 2012 

Total 

Account Investment 

Number Trust Funds 

ASSETS 






Inventory 1150 



LIABILITIES 






Internal Accounts Payable 2290 0.00 


NET ASSETS 

Assets Held in Trust for Pension Benefits 0.00 

Assets Held in Trust for Scholarships and Other Purposes 0.00 


ESE 145 

282


COMBINING STATEMENT OF CHANGES IN NET ASSETS 

INVESTMENT TRUST FUNDS 


Total 

Account Investment 


ADDITIONS 


Employer 0.00 

Plan Members 0.00 



Interest on Investments 3431 0.00 

Gain on Sale of Investments 3432 0.00 

Net Increase (Decrease) in the Fair Value of Investments 3433 0.00 

Total Investment Earnings 0.00 

Less Investment Expense 0.00 

Net Investment Earnings 0.00 

Total Additions 0.00 

DEDUCTIONS 





Refunds of Contributions 0.00 

Administrative Expenses 0.00 

Total Deductions 0.00 




ESE 145 

283



PRIVATE-PURPOSE TRUST FUNDS 

June 30, 2012 

Total 

Account Private-Purpose 


ASSETS 









LIABILITIES 








NET ASSETS 




ESE 145 

284



PRIVATE-PURPOSE TRUST FUNDS 


Total 

Account Private-Purpose 


ADDITIONS 


Employer 0.00 











DEDUCTIONS 











ESE 145 

285



PENSION TRUST FUNDS 

June 30, 2012 

Total 

Account Pension Trust 

Number 

Funds 

ASSETS 









LIABILITIES 








NET ASSETS 




ESE 145 

286



PENSION TRUST FUNDS 


Total 

Account Pension Trust 

Number 

Funds 

ADDITIONS 


Employer 0.00 











DEDUCTIONS 











ESE 145 

287


COMBINING STATEMENT OF FIDUCIARY ASSETS AND LIABILITIES 

AGENCY FUNDS 

June 30, 2012 

School Internal Bellalago Total 

Account Funds Charter Academy Agency 

Number 891 89X Funds 

ASSETS 

Cash and Cash Equivalents 1110 3,089,641.57 2,887,704.53 5,977,346.10 

Investments 1160 0.00 0.00 0.00 


Interest Receivable 1170 0.00 0.00 0.00 

Due from Other Funds-Budgetary 1141 17,242.86 0.00 17,242.86 

Inventory 1150 0.00 0.00 0.00 

Due from Other Agencies 1220 0.00 231,328.05 231,328.05 

Total Assets 3,180,035.74 3,119,032.58 6,299,068.32 

LIABILITIES 

Salaries, Benefits and Payroll Taxes Payable 2110 0.00 2,269.05 2,269.05 

Payroll Deductions and Withholdings 2170 0.00 7,057.00 7,057.00 

Accounts Payable 2120 0.00 3,109,706.53 3,109,706.53 

Due to Other Agencies 2230 

Due to Other Funds-Budgetary 2161 108,297.54 0.00 108,297.54 

Internal Accounts Payable 2290 3,071,738.20 0.00 3,071,738.20 

Total Liabilities 3,180,035.74 3,119,032.58 6,299,068.32 

ESE 145 

288


COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES 

SCHOOL INTERNAL FUNDS 891 

June 30, 2012 

Account Balance Balance 

Number July 1, 2011 Additions Deductions June 30, 2012 

ASSETS 

Cash and Cash Equivalents 1110 2,931,638.25 10,804,186.74 10,646,183.42 3,089,641.57 

Investments 1160 0.00 0.00 0.00 0.00 

Accounts Receivable, Net 1130 16,924.92 73,151.31 16,924.92 73,151.31 



Budgetary Funds 1141 5,971.84 17,242.86 5,971.84 17,242.86 

Inventory 1150 0.00 0.00 0.00 0.00 

Due from Other Agencies 1220 0.00 0.00 0.00 0.00 

Total Assets 2,954,535.01 10,894,580.91 10,669,080.18 3,180,035.74 

LIABILITIES 

Salaries, Benefits and Payroll Taxes Payable 2110 0.00 0.00 0.00 0.00 

Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00 

Accounts Payable 2120 5,602.00 0.00 5,602.00 0.00 

Due to Other Funds Budgetary 2161 142,147.09 108,297.54 142,147.09 108,297.54 

Internal Accounts Payable 2290 2,806,785.92 10,786,283.37 10,521,331.09 3,071,738.20 


ESE 145 

289


COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES (CONTINUED) 

Bellalago Charter Academy 

June 30, 2012 



ASSETS 


Investments 1160 0.00 3,821,941.42 3,821,941.42 0.00 

Accounts Receivable, Net 1130 0.00 235.29 235.29 0.00 



Budgetary Funds 1141 0.00 548,231.19 548,231.19 0.00 

Inventory 1150 0.00 0.00 0.00 0.00 

Due from Other Agencies 1220 0.00 231,328.05 0.00 231,328.05 

Total Assets 3,204,382.44 20,782,930.66 20,868,280.52 3,119,032.58 

LIABILITIES 

Salaries, Benefits and Payroll Taxes Payable 2110 0.00 4,812,760.48 4,810,491.43 2,269.05 

Payroll Deductions and Withholdings 2170 6,792.41 2,096,891.67 2,096,627.08 7,057.00 

Accounts Payable 2120 3,197,590.03 4,772,937.55 4,860,821.05 3,109,706.53 

Due to Other Funds Budgetary 2161 0.00 1,915,706.66 1,915,706.66 0.00 

Internal Accounts Payable 2290 0.00 0.00 0.00 0.00 


ESE 145 

290



Agency Fund Name 

June 30, 2012 



ASSETS 

Cash and Cash Equivalents 1110 0.00 0.00 0.00 0.00 

Investments 1160 0.00 0.00 0.00 0.00 

Accounts Receivable, Net 1130 0.00 0.00 0.00 0.00 



Budgetary Funds 1141 0.00 0.00 0.00 0.00 

Inventory 1150 0.00 0.00 0.00 0.00 

Due from Other Agencies 1220 0.00 0.00 0.00 0.00 

Total Assets 0.00 0.00 0.00 0.00 

LIABILITIES 

Salaries, Benefits and Payroll Taxes Payable 2110 0.00 0.00 0.00 0.00 

Payroll Deductions and Withholdings 2170 0.00 0.00 0.00 0.00 

Accounts Payable 2120 0.00 0.00 0.00 0.00 

Due to Other Funds Budgetary 2161 0.00 0.00 0.00 0.00 

Internal Accounts Payable 2290 0.00 0.00 0.00 0.00 

Total Liabilities 0.00 0.00 0.00 0.00 

ESE 145 

291



TOTAL AGENCY FUNDS 

June 30, 2012 

Total Agency Fund 

Total Agency Fund 

Account Balances Total Agency Fund Total Agency Fund Balances 


ASSETS 


Investments 1160 0.00 3,821,941.42 3,821,941.42 0.00 





Inventory 1150 0.00 0.00 0.00 0.00 

Due from Other Agencies 1220 0.00 231,328.05 0.00 231,328.05 

Total Assets 6,158,917.45 31,677,511.57 31,537,360.70 6,299,068.32 

LIABILITIES 

Salaries, Benefits and Payroll Taxes Payable 2110 0.00 4,812,760.48 4,810,491.43 2,269.05 

Payroll Deductions and Withholdings 2170 6,792.41 2,096,891.67 2,096,627.08 7,057.00 

Accounts Payable 2120 3,203,192.03 4,772,937.55 4,866,423.05 3,109,706.53 

Due to Other Funds Budgetary 2161 142,147.09 2,024,004.20 2,057,853.75 108,297.54 



ESE 145 

292



NONMAJOR COMPONENT UNITS 

June 30, 2012 

The Foundation Four Corners New Alternative Education New Dimensions Total Nonmajor 

Account for Osceola Charter High School of High Charter Component 

Number Education, Inc. School, Inc. Osceola County, Inc. School Units 

ASSETS 

Cash and Cash Equivalents 1110 5,794,847.00 2,007,778.54 496,539.00 854,542.42 9,153,706.96 

Investments 1160 0.00 0.00 0.00 0.00 0.00 

Taxes Receivable, net 1120 231,328.00 0.00 0.00 0.00 231,328.00 

Accounts Receivable, net 1130 662,925.00 0.00 0.00 0.00 662,925.00 

Interest Receivable 1170 0.00 0.00 0.00 0.00 0.00 

Due from Reinsurer 1180 0.00 0.00 0.00 0.00 0.00 

Deposits Receivable 1210 43,990.00 0.00 0.00 8,771.00 52,761.00 

Due from Other Agencies 1220 649,716.00 0.00 0.00 0.00 649,716.00 

Internal Balances 7,032.00 0.00 0.00 125,828.92 132,860.92 

Inventory 1150 0.00 0.00 0.00 0.00 0.00 

Prepaid Items 1230 1,568,163.00 0.00 31,817.00 0.00 1,599,980.00 


Cash with Fiscal Agent 1114 2,614,896.00 0.00 0.00 0.00 2,614,896.00 


Issuance Costs 742,238.00 0.00 0.00 0.00 742,238.00 

Noncurrent assets: 

Other Post-employment Benefits Obligation (asset) 1410 0.00 0.00 0.00 0.00 0.00 


Land 1310 238,220.00 0.00 0.00 0.00 238,220.00 

Land Improvements - Nondepreciable 1315 0.00 0.00 0.00 0.00 0.00 

Construction in Progress 1360 0.00 0.00 0.00 0.00 0.00 

Improvements Other Than Buildings 1320 42,568.00 0.00 0.00 0.00 42,568.00 

Less Accumulated Depreciation 1329 (24,290.00) 0.00 0.00 0.00 (24,290.00) 

Buildings and Fixed Equipment 1330 13,921,451.00 0.00 0.00 0.00 13,921,451.00 

Less Accumulated Depreciation 1339 (2,815,452.00) 0.00 0.00 0.00 (2,815,452.00) 

Furniture, Fixtures and Equipment 1340 3,135,145.00 0.00 158,677.00 0.00 3,293,822.00 

Less Accumulated Depreciation 1349 (2,938,896.00) 0.00 0.00 0.00 (2,938,896.00) 

Motor Vehicles 1350 0.00 0.00 0.00 0.00 0.00 

Less Accumulated Depreciation 1359 0.00 0.00 0.00 0.00 0.00 

Property Under Capital Leases 1370 0.00 0.00 0.00 0.00 0.00 

Less Accumulated Depreciation 1379 0.00 0.00 0.00 0.00 0.00 

Audio Visual Materials 1381 9,117.00 0.00 0.00 0.00 9,117.00 

Less Accumulated Depreciation 1388 (9,117.00) 0.00 0.00 0.00 (9,117.00) 

Computer Software 1382 36,765.00 0.00 0.00 0.00 36,765.00 

Less Accumulated Amortization 1389 (36,844.00) 0.00 0.00 0.00 (36,844.00) 

Total Capital Assets net of Accum. Dep'n 11,558,667.00 0.00 158,677.00 0.00 11,717,344.00 

Total Assets 23,873,802.00 2,007,778.54 687,033.00 989,142.34 27,557,755.88 


LIABILITIES 

Salaries and Wages Payable 2110 416,828.00 0.00 0.00 158,146.27 574,974.27 

Payroll Deductions and Withholdings 2170 55,574.00 0.00 0.00 0.00 55,574.00 

Accounts Payable 2120 788,439.00 317,512.06 99,453.00 142,138.47 1,347,542.53 

Judgments Payable 2130 0.00 0.00 0.00 0.00 0.00 

Construction Contracts Payable 2140 0.00 0.00 0.00 0.00 0.00 

Construction Contracts Retainage Payable 2150 0.00 0.00 0.00 0.00 0.00 

Due to Fiscal Agent 2240 0.00 0.00 0.00 0.00 0.00 

Accrued Interest Payable 2210 317,160.00 0.00 0.00 0.00 317,160.00 

Deposits Payable 2220 0.00 0.00 0.00 0.00 0.00 

Due to Other Agencies 2230 1,951,754.00 0.00 0.00 0.00 1,951,754.00 

Sales Tax Payable 2260 0.00 0.00 0.00 0.00 0.00 

Deferred Revenue 2410 0.00 0.00 0.00 0.00 0.00 

Estimated Unpaid Claims 2271 0.00 0.00 0.00 0.00 0.00 

Estimated Liability for Claims Adjustment 2272 0.00 0.00 0.00 0.00 0.00 

Estimated Liability for Arbitrage Rebate 2280 0.00 0.00 0.00 0.00 0.00 



Section 1011.13 Notes Payable 2250 0.00 0.00 0.00 0.00 0.00 

Notes Payable 2310 0.00 0.00 0.00 0.00 0.00 

Obligations Under Capital Leases 2315 0.00 0.00 0.00 0.00 0.00 

Bonds Payable 2320 435,000.00 0.00 0.00 0.00 435,000.00 

Liability for Compensated Absences 2330 0.00 0.00 0.00 0.00 0.00 

Certificates of Participation Payable 2340 0.00 0.00 0.00 0.00 0.00 

Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 0.00 0.00 

Other Post-employment Benefits Obligation 2360 0.00 0.00 0.00 0.00 0.00 

Estimated PECO Advance Payable 2370 0.00 0.00 0.00 0.00 0.00 



Notes Payable 2310 0.00 0.00 0.00 0.00 0.00 

Obligations Under Capital Leases 2315 0.00 0.00 0.00 0.00 0.00 

Bonds Payable 2320 14,670,000.00 0.00 0.00 0.00 14,670,000.00 

Liability for Compensated Absences 2330 0.00 0.00 0.00 0.00 0.00 

Certificates of Participation Payable 2340 0.00 0.00 0.00 0.00 0.00 

Estimated Liability for Long-Term Claims 2350 0.00 0.00 0.00 0.00 0.00 

Other Post-employment Benefits Obligation 2360 0.00 0.00 0.00 0.00 0.00 

Estimated PECO Advance Payable 2370 0.00 0.00 0.00 0.00 0.00 


Total Liabilities 18,634,755.00 317,512.06 99,453.00 300,284.74 19,352,004.80 

NET ASSETS 

Invested in Capital Assets, Net of Related Debt 2770 (2,549,381.00) 0.00 0.00 0.00 (2,549,381.00) 


Categorical Carryover Programs 2780 0.00 0.00 0.00 0.00 0.00 

Food Service 2780 0.00 0.00 0.00 0.00 0.00 

Debt Service 2780 2,443,998.00 0.00 0.00 0.00 2,443,998.00 

Capital Projects 2780 0.00 0.00 0.00 0.00 0.00 

Other Purposes 2780 1,578,494.00 0.00 0.00 0.00 1,578,494.00 

Unrestricted 2790 3,765,936.00 1,690,266.48 587,580.00 688,857.60 6,732,640.08 

Total Net Assets 5,239,047.00 1,690,266.48 587,580.00 688,857.60 8,205,751.08 

Total Liabilities and Net Assets 23,873,802.00 2,007,778.54 687,033.00 989,142.34 27,557,755.88 

ESE 145 

293


COMBINING STATEMENT OF ACTIVITIES 


The Foundation for Osceola Education, Inc. 

Net (Expense) 




in Net Assets 

Operating 

Capital 




Instruction 5000 9,308,364.00 0.00 80,469.00 0.00 (9,227,895.00) 





Instruction Related Technology 6500 32,991.00 0.00 0.00 0.00 (32,991.00) 

School Board 7100 14,493.00 0.00 0.00 0.00 (14,493.00) 



Facilities Acquisition and Construction 7400 696,527.00 0.00 529,047.00 0.00 (167,480.00) 


Food Services 7600 8,577.00 0.00 0.00 0.00 (8,577.00) 











Taxes: 











Total General Revenues, Special Items, Extraordinary Items and Transfers 16,618,062.00 

Change in Net Assets 742,597.00 




ESE 145 

294




Four Corners Charter School, Inc. 

Net (Expense) 




in Net Assets 

Operating 

Capital 




Instruction 5000 4,277,415.65 0.00 0.00 0.00 (4,277,415.65) 





Instruction Related Technology 6500 0.00 0.00 0.00 0.00 0.00 


General Administration 7200 634,996.37 0.00 0.00 0.00 (634,996.37) 


Facilities Acquisition and Construction 7400 2,247,241.32 0.00 0.00 0.00 (2,247,241.32) 


Food Services 7600 0.00 0.00 0.00 0.00 0.00 







Interest on Long-term Debt 9200 0.00 0.00 0.00 0.00 0.00 




Taxes: 
















ESE 145 

295




New Alternative Education High School of Osceola County, Inc. 

Net (Expense) 




in Net Assets 

Operating 

Capital 




Instruction 5000 1,285,337.00 0.00 0.00 0.00 (1,285,337.00) 






School Board 7100 775.00 0.00 0.00 0.00 (775.00) 


School Administration 7300 367,961.00 0.00 0.00 0.00 (367,961.00) 



Food Services 7600 0.00 0.00 0.00 0.00 0.00 



Operation of Plant 7900 173,346.00 0.00 0.00 0.00 (173,346.00) 




Interest on Long-term Debt 9200 0.00 0.00 0.00 0.00 0.00 




Taxes: 














Net Assets - June 30, 2012 587,580.00 


ESE 145 

296




New Dimensions High Charter School 

Net (Expense) 




in Net Assets 

Operating 

Capital 




Instruction 5000 1,397,304.42 0.00 0.00 0.00 (1,397,304.42) 





Instruction Related Technology 6500 0.00 0.00 0.00 0.00 0.00 

School Board 7100 0.00 0.00 0.00 0.00 0.00 


School Administration 7300 104,040.40 0.00 0.00 0.00 (104,040.40) 



Food Services 7600 0.00 0.00 0.00 0.00 0.00 



Operation of Plant 7900 57,278.56 0.00 0.00 0.00 (57,278.56) 








Taxes: 














Net Assets - June 30, 2012 688,857.60 


ESE 145 

297




TOTAL NONMAJOR COMPONENT UNITS 

Net (Expense) 




in Net Assets 

Operating Capital Total 




Instruction 5000 16,268,421.07 0.00 80,469.00 0.00 (16,187,952.07) 











Food Services 7600 8,577.00 0.00 0.00 0.00 (8,577.00) 











Taxes: 
















ESE 145 

298

CONTENTS: 

FLORIDA DEPARTMENT OF EDUCATION 

REPORT OF FINANCIAL DATA TO THE 

COMMISSIONER OF EDUCATION (ESE 348) 

DISTRICT SCHOOL BOARD OFOSCEOLA COUNTY 


Return completed form to: 

Department of Education 

Office of Funding and Financial Reporting 

325 W. Gaines St., Room 824 

Tallahassee, FL 32399-0400 

PAGE 

NUMBER 

DOE 

Exhibit K-1 Statement of Revenues, Expenditures, and Changes in Fund Balance – General Fund ------------------------- 1-3 

Exhibit K-2 

Exhibit K-3 

Exhibit K-4 

Statement of Revenues, Expenditures, and Changes in Fund Balance – Special Revenue Fund – Food 

Services --------------------------------------------------------------------------------------------------------------------- 4-5 

Statement of Revenues, Expenditures, and Changes in Fund Balance – Special Revenue Fund – Other 

Federal Programs ---------------------------------------------------------------------------------------------------------- 6-7 

Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Special Revenue 

Funds - Federal Economic Stimulus Programs ------------------------------------------------------------------------ 8-13 

Exhibit K-5 Statement of Revenues, Expenditures, and Changes in Fund Balance – Special Revenue Fund – 

Miscellaneous -------------------------------------------------------------------------------------------------------------- 14 

Exhibit K-6 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Debt Service Funds --- 15 

Exhibit K-7 

Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Capital Projects 

Funds ------------------------------------------------------------------------------------------------------------------------ 16-17 

Exhibit K-8 Statement of Revenues, Expenditures, and Changes in Fund Balance – Permanent Fund ----------------------- 18 

Exhibit K-9 Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets – Enterprise Funds --------- 19 

Exhibit K-10 Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets – Internal Service Funds -- 20 

Exhibit K-11 Combining Statement of Changes in Assets and Liabilities – School Internal Funds ---------------------------- 21 

Exhibit K-12 Schedule of Long-term Liabilities --------------------------------------------------------------------------------------- 22 

Exhibit K-13 Schedule of Categorical Programs – Report of Expenditures and Available Funds ------------------------------ 23 

Exhibit K-14 Schedules of Selected Subobject Expenditures and Other Data Collection---------------------------------------- 24-26 

Exhibit K-15 Schedule 3, School Program Cost Report, General Fund/Special Revenue Funds ------------------------------- 27 

Exhibit K-16 Schedule 4, District Aggregate Program Cost Report, General Fund/Special Revenue Funds ----------------- 28 

Exhibit K-17 Schedule 5, Supplementary Schedule of Federal Financial Assistance Program Expenditures ----------------- 29 

The Report of Financial Data to the Commissioner of Education (ESE 348) for the fiscal year ended June 30, 2012, was submitted 

in accordance with Rule 6A-1.0071, F.A.C. (Section 1001.51(12)(b), F.S.). This report was approved by the school board on 

September 4, 2012. 

_______________________________________________ 

District Superintendent’s Signature 

________________ 

Date 

ESE 348 

299


STATEMENT OF REVENUES, EXPENDITURES, AND Exhibit K-1 

CHANGES IN FUND BALANCE - GENERAL FUND DOE Page 1 

For the Fiscal Year Ended June 30, 2012 Fund 100 

Account 

Number 

REVENUES 

Federal Direct: 

Federal Impact, Current Operations 3121 

Reserve Officers Training Corps (ROTC) 3191 456,554.11 

Miscellaneous Federal Direct 3199 

Total Federal Direct 3100 456,554.11 

Federal Through State and Local: 

Medicaid 3202 

National Forest Funds 3255 

Federal Through Local 3280 

Miscellaneous Federal Through State 3299 176,379.33 

Total Federal Through State and Local 3200 176,379.33 

State: 

Florida Education Finance Program 3310 159,969,246.00 

Workforce Development 3315 5,793,707.00 

Workforce Development Capitalization Incentive Grant 3316 

Workforce Education Performance Incentive 3317 98,086.00 

Adults with Disabilities 3318 42,500.00 

CO&DS Withheld for Administrative Expense 3323 32,565.06 

Categoricals: 

District Discretionary Lottery Funds 3344 176,529.00 

Class Size Reduction/Operating Funds 3355 59,789,301.00 

School Recognition Funds 3361 2,919,967.00 

Excellent Teaching Program 3363 

Voluntary Prekindergarten Program 3371 1,835,804.34 

Preschool Projects 3372 

Reading Programs 3373 

Full Service Schools 3378 

Other State: 

Diagnostic and Learning Resources Centers 3335 

Racing Commission Funds 3341 

State Forest Funds 3342 

State License Tax 3343 163,851.34 

Other Miscellaneous State Revenue 3399 226,080.83 

Total State 3300 231,047,637.57 

Local: 

District School Taxes 3411 103,388,324.04 

Tax Redemptions 3421 720,289.24 

Payment in Lieu of Taxes 3422 

Excess Fees 3423 

Tuition 3424 

Rent 3425 1,014,493.26 

Interest on Investments 3431 1,051,816.51 

Gain on Sale of Investments 3432 38,193.04 

Net Increase (Decrease) in Fair Value of Investments 3433 (1,291.83) 

Gifts, Grants and Bequests 3440 101,916.25 

Adult General Education Course Fees 3461 74,047.23 

Postsecondary Vocational Course Fees 3462 1,010,383.41 

Continuing Workforce Education Course Fees 3463 38,371.87 

Capital Improvement Fees 3464 46,913.06 

Postsecondary Lab Fees 3465 299,870.37 

Lifelong Learning Fees 3466 146,764.44 

General Education Development (GED) Testing Fees 3467 35,708.08 

Financial Aid Fees 3468 

Other Student Fees 3469 215,185.25 

Preschool Program Fees 3471 

Pre-K Early Intervention Fees 3472 

School Age Child Care Fees 3473 

Other Schools, Courses, and Classes Fees 3479 

Miscellaneous Local: 

Bus Fees 3491 443,701.54 

Transportation Services-School Activities 3492 169,398.94 

Sale of Junk 3493 108,692.38 

Receipt of Federal Indirect Cost Rate 3494 1,498,572.07 

Other Miscellaneous Local Sources 3495 5,193,721.77 

Impact Fees 3496 

Refunds of Prior Year's Expenditures 3497 2,382.60 

Collections for Lost, Damaged and Sold Textbooks 3498 29,129.53 

Receipt of Food Service Indirect Costs 3499 

Total Local 3400 115,626,583.05 

Total Revenues 3000 347,307,154.06 

ESE 348 

300

DISTRICT SCHOOL BOARD OF OSCEOLA COUNTY Exhibit K-1 

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - GENERAL FUND (Continued) DOE Page 2 


100 200 300 400 500 600 700 

Account Employee Purchased Energy Materials Capital Other 

Number Salaries Benefits Services Services and Supplies Outlay Expenses Totals 

EXPENDITURES 

Current: 

Instruction 5000 146,923,031.03 39,381,302.01 36,569,082.15 12,260.20 7,700,189.08 986,321.82 3,160,791.91 234,732,978.20 

Pupil Personnel Services 6100 15,243,190.51 4,147,790.66 53,398.08 100,728.03 11,714.92 17,258.70 19,574,080.90 

Instructional Media Services 6200 2,768,416.97 704,879.59 357,740.03 47,859.41 281,888.50 5,702.92 4,166,487.42 

Instruction and Curriculum Development Services 6300 5,250,254.57 1,273,928.82 48,714.84 4,021.76 57,774.43 20,283.80 51,316.12 6,706,294.34 

Instructional Staff Training Services 6400 3,428,416.45 748,814.99 438,907.67 102,584.52 15,016.37 40,801.51 4,774,541.51 

Instructional-Related Technology 6500 2,610,639.14 754,631.09 108.11 11,162.51 291.57 1,202.43 3,378,034.85 

Board 7100 166,274.64 64,040.13 1,468,879.90 1,259.51 2,004.33 34,822.00 1,737,280.51 

General Administration 7200 896,994.49 191,131.35 57,877.25 37,221.96 20,216.69 30,069.00 1,233,510.74 

School Administration 7300 16,753,586.81 4,352,538.43 237,831.56 69,128.01 81,554.88 39,303.92 21,533,943.61 

Facilities Acquisition and Construction 7410 105,488.59 16,229.62 1,036,590.63 13,507.32 9,048.13 176,353.35 808.50 1,358,026.14 

Fiscal Services 7500 1,356,762.36 347,461.89 6,141.19 34,511.73 15,070.96 3,357.55 1,763,305.68 

Food Services 7600 214,864.77 17,018.44 1,908.90 2,671.86 1,823.00 56.58 238,343.55 

Central Services 7700 3,850,482.12 981,580.28 1,010,328.82 29,051.78 168,257.97 30,428.22 56,208.49 6,126,337.68 

Pupil Transportation Services 7800 9,462,120.43 4,376,030.04 514,155.26 2,950,453.81 488,043.87 49,147.32 334,098.51 18,174,049.24 

Operation of Plant 7900 7,554,927.47 2,747,662.77 5,124,889.12 10,844,708.61 909,938.75 104,633.01 54,450.28 27,341,210.01 

Maintenance of Plant 8100 4,428,841.53 1,437,267.63 736,827.23 288,221.37 4,212,173.37 53,739.12 853,556.87 12,010,627.12 

Administrative Technology Services 8200 2,007,200.90 477,043.69 492,764.81 2,296.61 30,540.91 33,311.76 21,045.88 3,064,204.56 

Community Services 9100 114,200.20 37,594.72 72,349.92 3,008.87 1,958.65 200,393.76 429,506.12 


Facilities Acquisition and Construction 7420 13,821.09 13,821.09 

Other Capital Outlay 9300 672,054.63 672,054.63 


Redemption of Principal 710 326,055.90 326,055.90 

Interest 720 26,948.64 26,948.64 

Total Expenditures 223,135,692.98 62,056,946.15 48,228,495.47 14,144,521.46 13,986,102.92 2,571,633.99 5,258,249.47 369,381,642.44 

Excess (Deficiency) of Revenues Over Expenditures (22,074,488.38) 

ESE 348 

301



CHANGES IN FUND BALANCE - GENERAL FUND (Continued) DOE Page 3 



Account 

Number 

Loans 3720 

Sale of Capital Assets 3730 

Loss Recoveries 3740 194,801.99 

Transfers In: 

From Debt Service Funds 3620 

From Capital Projects Funds 3630 14,590,185.86 

From Special Revenue Funds 3640 4,936.33 

From Permanent Funds 3660 

From Internal Service Funds 3670 

From Enterprise Funds 3690 

Total Transfers In 3600 14,595,122.19 

Transfers Out: (Function 9700) 

To Debt Service Funds 920 

To Capital Projects Funds 930 

To Special Revenue Funds 940 

To Permanent Funds 960 

To Internal Service Funds 970 

To Enterprise Funds 990 

Total Transfers Out 9700 0.00 

Total Other Financing Sources (Uses) 14,789,924.18 

Net Change In Fund Balance (7,284,564.20) 

Fund Balance, July 1, 2011 2800 91,601,580.14 

Adjustments to Fund Balance 2891 

Ending Fund Balance: 

Nonspendable Fund Balance 2710 

Restricted Fund Balance 2720 

Committed Fund Balance 2730 

Assigned Fund Balance 2740 84,317,015.94 

Unassigned Fund Balance 2750 

Total Fund Balance, June 30, 2012 2700 84,317,015.94 

ESE 348 

302


STATEMENT OF REVENUES, EXPENDITURES, AND 

CHANGES IN FUND BALANCE - SPECIAL REVENUE Exhibit K-2 

FUNDS - FOOD SERVICES DOE Page 4 


REVENUES 


Account 

Number 

School Lunch Reimbursement 3261 15,026,959.44 

School Breakfast Reimbursement 3262 3,862,325.94 

After School Snack Reimbursement 3263 259,191.24 

Child Care Food Program 3264 

USDA Donated Commodities 3265 1,078,737.10 

Cash in Lieu of Donated Foods 3266 

Summer Food Service Program 3267 586,765.88 

Fresh Fruit and Vegetable Program 3268 

Other Food Services 3269 


Miscellaneous Federal Through State 3299 

Total Federal Through State and Local 3200 20,813,979.60 

State: 

School Breakfast Supplement 3337 148,991.00 

School Lunch Supplement 3338 202,227.00 

Other Miscellaneous State Revenues 3399 4,644.00 

Total State 3300 355,862.00 

Local: 

Interest on Investments 3431 6,445.04 

Gain on Sale of Investments 3432 

Net Increase (Decrease) in Fair Value of Investments 3433 

Gifts, Grants and Bequests 3440 

Student Lunches 3451 2,532,709.60 

Student Breakfasts 3452 138,836.85 

Adult Breakfasts/Lunches 3453 167,597.50 

Student and Adult a la Carte 3454 2,553,116.80 

Student Snacks 3455 23,498.00 

Other Food Sales 3456 302,870.82 

Other Miscellaneous Local Sources 3495 17,650.28 

Refunds of Prior Year's Expenditures 3497 

Total Local 3400 5,742,724.89 


ESE 348 

303




FUNDS - FOOD SERVICES (Continued) DOE Page 5 


Account 

Number 

EXPENDITURES (Function 7600/9300) 

Salaries 100 7,012,445.69 

Employee Benefits 200 3,169,607.23 

Purchased Services 300 243,818.64 

Energy Services 400 132,686.07 

Materials and Supplies 500 11,659,531.94 

Capital Outlay 600 62,595.19 

Other Expenses 700 524,569.84 

Other Capital Outlay (Function 9300) 600 511,336.96 


Excess (Deficiency) of Revenues Over Expenditures 3,595,974.93 


Loans 3720 


Loss Recoveries 3740 

Transfers In: 

From General Fund 3610 


From Capital Projects Funds 3630 

Interfund 3650 




Total Transfers In 3600 0.00 


To General Fund 910 



Interfund 950 





Total Other Financing Sources (Uses) 0.00 

Net Change in Fund Balance 3,595,974.93 

Fund Balance, July 1, 2011 2800 8,348,370.49 






Assigned Fund Balance 2740 11,944,345.42 


Total Fund Balance, June 30, 2012 2700 11,944,345.42 

ESE 348 

304




FUNDS - OTHER FEDERAL PROGRAMS DOE Page 6 


REVENUES 


Account 

Number 

Workforce Investment Act 3170 

Community Action Programs 3180 

Reserve Officers Training Corps (ROTC) 3191 

Miscellaneous Federal Direct 3199 3,527,772.36 

Total Federal Direct 3100 3,527,772.36 


Vocational Education Acts 3201 583,930.91 

Medicaid 3202 

Workforce Investment Act 3220 

Math and Science Partnerships, Title II Part B 3226 

Drug Free Schools 3227 20,665.64 

Individuals with Disabilities Education Act (IDEA) 3230 10,961,756.47 

Elementary and Secondary Education Act, Title I 3240 11,232,471.41 

Adult General Education 3251 591,431.28 

Vocational Rehabilitation 3253 


Emergency Immigrant Education Program 3293 1,274,221.54 

Miscellaneous Federal Through State 3299 3,078,514.88 

Total Federal Through State and Local 3200 27,742,992.13 

State: 

Other Miscellaneous State Revenue 3399 

Total State 3300 0.00 

Local: 

Interest on Investments 3431 




Adult General Education Course Fees 3461 67,018.94 

Sale of Junk 3493 

Other Miscellaneous Local Sources 3495 

Refund of Prior Year's Expenditures 3497 

Total Local 3400 67,018.94 


ESE 348 

305


STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS (Continued) DOE Page 7 


100 200 300 400 500 600 700 



EXPENDITURES 

Current: 

Instruction 5000 7,866,772.51 3,079,792.97 3,605,201.84 1,222,159.45 916,957.20 372,219.70 17,063,103.67 

Pupil Personnel Services 6100 966,197.59 260,566.40 464,128.97 185,064.51 33,236.60 2,496.00 1,911,690.07 

Instructional Media Services 6200 204.00 25.62 4.04 233.66 

Instruction and Curriculum Development Services 6300 4,350,478.89 1,028,565.40 412,226.57 57,860.67 107,656.45 1,101.25 5,957,889.23 

Instructional Staff Training Services 6400 877,495.82 161,385.46 849,709.03 584,187.59 77,237.74 149,031.56 2,699,047.20 

Instructional-Related Technology 6500 53,916.74 13,841.38 67,758.12 

Board 7100 0.00 

General Administration 7200 181,459.24 41,570.30 195,937.66 12,523.20 336.64 935,075.77 1,366,902.81 

School Administration 7300 5,881.28 5,881.28 




Central Services 7700 69,124.06 14,448.47 51,746.25 6,342.46 141,661.24 

Pupil Transportation Services 7800 402,701.84 3,556.86 427.50 15,518.40 422,204.60 




Community Services 9100 1,331,131.15 1,331,131.15 


Facilities Acquisition and Construction 7420 101,347.97 101,347.97 



Redemption of Principal 710 0.00 


Total Expenditures 14,365,648.85 4,600,196.00 5,987,533.44 3,556.86 2,068,137.88 1,506,136.57 2,806,573.83 31,337,783.43 

Excess (Deficiency) of Revenues over Expenditures 0.00 


Totals 

Loans 3720 



Transfers In: 










To the General Fund 910 



Interfund 950 






Net Change in Fund Balance 0.00 

Fund Balance, July 1, 2011 2800 






Assigned Fund Balance 2740 


Total Fund Balance, June 30, 2012 2700 0.00 

ESE 348 

306


COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND 

CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS 

FEDERAL ECONOMIC STIMULUS PROGRAMS Exhibit K-4 

For the Fiscal Year Ended June 30, 2012 DOE Page 8 

Account 

ARRA 

State Fiscal 

Stabilization Funds 

Targeted ARRA 


Other ARRA 

Stimulus Grants 

ARRA 

Race to the Top Education Jobs Act 

Number 431 432 433 434 435 Totals 

REVENUES 


Workforce Investment Act 3170 0.00 

Community Action Programs 3180 0.00 

Reserve Officers Training Corps (ROTC) 3191 0.00 

Miscellaneous Federal Direct 3199 0.00 

Total Federal Direct: 3100 0.00 0.00 0.00 0.00 0.00 0.00 

Federal Through State: 

Vocational Education Acts 3201 0.00 

State Fiscal Stabilization Funds – K-12 3210 0.00 

State Fiscal Stabilization Funds – Workforce 3211 0.00 

State Fiscal Stabilization Funds – VPK 3212 0.00 

Race to the Top 3214 39,419.69 39,419.69 

Education Jobs Act 3215 163,020.00 163,020.00 

Individuals with Disabilities Education Act (IDEA) 3230 803,447.93 803,447.93 

Elementary and Secondary Education Act, Title I 3240 2,367,253.23 2,367,253.23 

Adult General Education 3251 0.00 

Other Food Services 3269 0.00 

Miscellaneous Federal Through State 3299 17,793.40 1,124,588.25 1,142,381.65 

Total Federal Through State 3200 0.00 3,188,494.56 0.00 1,164,007.94 163,020.00 4,515,522.50 

State: 

Other Miscellaneous State Revenue 3399 0.00 

Total State 3300 0.00 0.00 0.00 0.00 0.00 0.00 

Local: 



Net Increase (Decrease) in Fair Value of Investments 3433 0.00 


Other Miscellaneous Local Sources 3495 0.00 

Refund of Prior Year's Expenditures 3497 0.00 

Total Local 3400 0.00 0.00 0.00 0.00 0.00 0.00 

Total Revenues 3000 0.00 3,188,494.56 0.00 1,164,007.94 163,020.00 4,515,522.50 

ESE 348 

307


COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS - STATE FISCAL STABILIZATION FUNDS (Continued) DOE Page 9 


100 200 300 400 500 600 700 



EXPENDITURES 

Current: 







Board 7100 0.00 







Pupil Transportation Services 7800 0.00 











Total Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 



Totals 

Loans 3720 



Transfers In: 













Interfund 950 
















ESE 348 

308


COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS (Continued) DOE Page 10 


100 200 300 400 500 600 700 



EXPENDITURES 

Current: 

Instruction 5000 386,833.09 51,638.12 400,786.24 319,999.65 547,024.53 10,137.00 1,716,418.63 

Pupil Personnel Services 6100 33,920.23 4,115.16 4,313.00 72,454.74 114,803.13 

Instructional Media Services 6200 4,300.73 521.80 4,822.53 

Instruction and Curriculum Development Services 6300 136,275.15 25,791.69 6,842.24 18,827.68 187,736.76 

Instructional Staff Training Services 6400 360,110.31 78,663.12 351,184.53 186,043.06 2,028.99 6,154.14 984,184.15 


Board 7100 0.00 

General Administration 7200 106,362.40 106,362.40 

School Administration 7300 8,614.86 8,614.86 




Central Services 7700 12,689.14 12,689.14 

Pupil Transportation Services 7800 3,012.00 3,012.00 











Total Expenditures 921,439.51 160,729.89 787,442.01 0.00 597,325.13 598,904.48 122,653.54 3,188,494.56 



Totals 

Loans 3720 



Transfers In: 













Interfund 950 
















ESE 348 

309


COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS (Continued) DOE Page 11 


100 200 300 400 500 600 700 



EXPENDITURES 

Current: 







Board 7100 0.00 


















Total Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 



Totals 

Loans 3720 



Transfers In: 













Interfund 950 
















ESE 348 

310


COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUND - ARRA RACE TO THE TOP (Continued) DOE Page 12 


100 200 300 400 500 600 700 



EXPENDITURES 

Current: 

Instruction 5000 673.64 83.77 684.00 959.44 44,597.06 46,997.91 




Instructional Staff Training Services 6400 86,284.94 8,853.18 269,552.35 8,674.84 373,365.31 


Board 7100 0.00 

General Administration 7200 30,704.90 30,704.90 





Central Services 7700 123,342.68 27,748.87 417,704.06 568,795.61 




Administrative Technology Services 8200 101,351.82 22,600.85 6,500.00 130,452.67 








Total Expenditures 311,653.08 59,286.67 694,553.45 0.00 959.44 58,175.56 39,379.74 1,164,007.94 



Totals 

Loans 3720 



Transfers In: 













Interfund 950 
















ESE 348 

311


COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - SPECIAL REVENUE FUND - EDUCATION JOBS ACT (Continued) DOE Page 13 


100 200 300 400 500 600 700 



EXPENDITURES 

Current: 

Instruction 5000 131,221.41 31,798.59 163,020.00 






Board 7100 0.00 


















Total Expenditures 131,221.41 31,798.59 0.00 0.00 0.00 0.00 0.00 163,020.00 



Totals 

Loans 3720 



Transfers In: 













Interfund 950 
















ESE 348 

312



CHANGES IN FUND BALANCE - SPECIAL REVENUE FUND - Exhibit K-5 

MISCELLANEOUS DOE Page 14 


Account 

Number 

REVENUES 






Other Miscellaneous Local Sources 3495 2,791,591.80 


EXPENDITURES 

Current: 

Instruction 5000 44,963.91 

Pupil Personnel Services 6100 

Instructional Media Services 6200 


Instructional Staff Training Services 6400 

Instructional-Related Technology 6500 

Board 7100 

General Administration 7200 

School Administration 7300 

Facilities Acquisition and Construction 7410 

Fiscal Services 7500 

Central Services 7700 

Pupil Transportation Services 7800 



Administrative Technology Services 8200 

Community Services 9100 2,648,421.21 



Other Capital Outlay 9300 2,426.12 


Excess (Deficiency) of Revenues Over Expenditures 94,704.64 



Transfers In: 










To General Fund 910 (4,936.33) 



Interfund 950 




Total Transfers Out 9700 (4,936.33) 

Total Other Financing Sources (Uses) (4,936.33) 

Net Change in Fund Balance 89,768.31 

Fund Balance, July 1, 2011 2800 684,791.88 






Assigned Fund Balance 2740 774,560.19 


Total Fund Balance, June 30, 2012 2700 774,560.19 

313 

ESE 348


COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - DEBT SERVICE FUNDS Exhibit K-6 


SBE/COBI 

Special Act Section 1011.14/1011.15 Motor Vehicle 

District 

Other Debt ARRA Economic Stimulus 

Account 

Bonds 

Bonds 

F.S. Loans 

Revenue Bonds 

Bonds 

Service 

Debt Service 

Number 210 220 230 240 250 290 299 Totals 

REVENUES 

Federal: 

Miscellaneous Federal Direct 3199 2,349,000.00 2,349,000.00 

Miscellaneous Federal Through State 3299 0.00 

State: 

CO & DS Distributed 3321 0.00 

CO & DS Withheld for SBE/COBI Bonds 3322 1,664,138.17 1,664,138.17 

Cost of Issuing SBE/COBI Bonds 3324 0.00 

Interest on Undistributed CO&DS 3325 0.00 

SBE/COBI Bond Interest 3326 0.00 

Racing Commission Funds 3341 0.00 

Other Miscellaneous State Revenue 3399 0.00 

Total State Sources 3300 1,664,138.17 0.00 0.00 0.00 0.00 0.00 0.00 1,664,138.17 

Local: 

District Debt Service Taxes 3412 0.00 

Local Sales Tax 3418 9,925,207.31 9,925,207.31 

Tax Redemptions 3421 0.00 

Payment in Lieu of Taxes 3422 0.00 

Excess Fees 3423 0.00 

Interest on Investments 3431 13,483.46 13,483.46 

Gain on Sale of Investments 3432 356.29 356.29 

Net Increase (Decrease) in Fair Value of Investments 3433 (950.43) (950.43) 

Gifts, Grants, and Bequests 3440 0.00 

Miscellaneous Local Revenues 3495 1,090,355.73 1,090,355.73 


Refunds of Prior Year Expenditures 3497 750.00 750.00 

Total Local Sources 3400 0.00 0.00 0.00 0.00 0.00 11,029,202.36 0.00 11,029,202.36 

Total Revenues 3000 1,664,138.17 0.00 0.00 0.00 0.00 11,029,202.36 2,349,000.00 15,042,340.53 

EXPENDITURES (Function 9200) 

Redemption of Principal 710 1,125,000.00 14,113,612.21 15,238,612.21 

Interest 720 563,807.50 12,190,693.55 2,696,490.00 15,450,991.05 

Dues and Fees 730 4,342.87 34,310.01 3,187.50 41,840.38 


Total Expenditures 1,693,150.37 0.00 0.00 0.00 0.00 26,338,615.77 2,699,677.50 30,731,443.64 

Excess (Deficiency) of Revenues Over Expenditures (29,012.20) 0.00 0.00 0.00 0.00 (15,309,413.41) (350,677.50) (15,689,103.11) 


Issuance of Bonds 3710 0.00 


Face Value of Refunding Bonds 3715 1,135,000.00 1,135,000.00 

Premium on Refunding Bonds 3792 173,572.20 173,572.20 

Loans 3720 0.00 

Proceeds of Certificates of Participation 3750 0.00 



Payments to Refunded Bond Escrow Agent (Function 9299) 760 (1,305,198.75) (1,305,198.75) 

Discount on Sale of Bonds (Function 9299) 891 0.00 

Discount on Refunding Bonds (Function 9299) 892 0.00 

Discount on Certificates of Participation (Function 9299) 893 0.00 

Transfers In: 

From General Fund 3610 0.00 

From Capital Projects Funds 3630 17,994,110.66 340,520.66 18,334,631.32 

From Special Revenue Funds 3640 0.00 

Interfund 3650 0.00 

From Permanent Funds 3660 0.00 

From Internal Service Funds 3670 0.00 

From Enterprise Funds 3690 0.00 

Total Transfers In 3600 0.00 0.00 0.00 0.00 0.00 17,994,110.66 340,520.66 18,334,631.32 


To General Fund 910 0.00 

To Capital Projects Funds 930 (2,707,852.23) (2,707,852.23) 

To Special Revenue Funds 940 0.00 


To Permanent Funds 960 0.00 

To Internal Service Funds 970 0.00 

To Enterprise Funds 990 0.00 

Total Transfers Out 9700 0.00 0.00 0.00 0.00 0.00 (2,707,852.23) 0.00 (2,707,852.23) 

Total Other Financing Sources (Uses) 3,373.45 0.00 0.00 0.00 0.00 15,286,258.43 340,520.66 15,630,152.54 

Net Change in Fund Balances (25,638.75) 0.00 0.00 0.00 0.00 (23,154.98) (10,156.84) (58,950.57) 

Fund Balances, July 1, 2011 2800 310,713.92 1,506,553.17 10,156.84 1,827,423.93 

Adjustments to Fund Balances 2891 0.00 


Nonspendable Fund Balance 2710 0.00 

Restricted Fund Balance 2720 0.00 

Committed Fund Balance 2730 0.00 

Assigned Fund Balance 2740 285,075.17 1,483,398.19 1,768,473.36 

Unassigned Fund Balance 2750 0.00 

Total Fund Balances, June 30, 2012 2700 285,075.17 0.00 0.00 0.00 0.00 1,483,398.19 0.00 1,768,473.36 

ESE 348 

314


COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - CAPITAL PROJECTS FUNDS Exhibit K-7 


Capital Outlay Bond Issues Special Act Bonds 

Section 

1011.14/1011.15 F.S. Public Education 

District 

Capital Outlay 

and 

Capital Improvement 

Other 

Capital ARRA Economic Stimulus 

Account (COBI) 

(Racetrack) 

Loans 

Capital Outlay (PECO) 

Bonds 

Debt Service Funds Section 1011.71(2) F.S. Voted Capital Improvement Projects 

Capital Projects 

Number 310 320 330 340 350 360 370 380 390 399 Totals 

REVENUES 

Federal: 

Miscellaneous Federal Direct 3199 0.00 

Miscellaneous Federal Through State 3299 0.00 

State: 

CO&DS Distributed 3321 474,111.82 474,111.82 

Interest on Undistributed CO&DS 3325 22,059.20 22,059.20 

SBE/COBI Bond Interest 3326 0.00 

Racing Commission Funds 3341 223,250.00 223,250.00 

Public Education Capital Outlay (PECO) 3391 0.00 

Classrooms First Program 3392 0.00 

School Infrastructure Thrift Program 3393 0.00 

Effort Index Grant 3394 0.00 

Smart Schools Small County Assistance Program 3395 0.00 

Class Size Reduction/Capital Outlay 3396 0.00 

Charter School Capital Outlay Funding 3397 1,872,361.00 1,872,361.00 

Other Miscellaneous State Revenue 3399 145,499.64 145,499.64 

Total State Sources 3300 0.00 0.00 0.00 0.00 0.00 496,171.02 0.00 0.00 2,241,110.64 0.00 2,737,281.66 

Local: 

District Local Capital Improvement Tax 3413 25,513,349.19 25,513,349.19 

Local Sales Tax 3418 0.00 

Tax Redemptions 3421 194,606.85 194,606.85 

Interest on Investments 3431 2,111.07 267.23 530.29 301,122.96 267,534.52 6,920.71 578,486.78 

Gain on Sale of Investments 3432 68.34 12,209.65 27,484.97 39,762.96 

Net Increase (Decrease) in Fair Value of Investments 3433 (198.00) (26,961.74) (19,992.61) (47,152.35) 

Gifts, Grants, and Bequests 3440 0.00 


Impact Fees 3496 9,651,481.82 9,651,481.82 

Total Local Sources 3400 1,981.41 0.00 0.00 267.23 0.00 530.29 25,994,326.91 0.00 9,926,508.70 6,920.71 35,930,535.25 

Total Revenues 3000 1,981.41 0.00 0.00 267.23 0.00 496,701.31 25,994,326.91 0.00 12,167,619.34 6,920.71 38,667,816.91 

EXPENDITURES (Function 7400) 

Library Books 610 8,161.28 102,660.93 110,822.21 

Audio-Visual Materials (Non-consumable) 620 9.27 4,015.28 1,998.77 6,023.32 

Buildings and Fixed Equipment 630 5,214,901.13 12,091,582.57 12,576,015.98 29,882,499.68 

Furniture, Fixtures and Equipment 640 4,122.43 426,947.19 3,322,264.70 1,036,369.68 4,789,704.00 

Motor Vehicles (Including Buses) 650 965,103.24 115,600.17 1,080,703.41 

Land 660 26,469.78 26,469.78 

Improvements Other than Buildings 670 1,870.85 33,899.48 14,044.70 694,966.84 136,575.03 881,356.90 

Remodeling and Renovations 680 641,202.50 1,269,715.32 550,741.00 661,753.95 5,063,739.16 8,187,151.93 

Computer Software 690 247,864.13 46,998.70 294,862.83 

Debt Service (Function 9200) 



Dues and Fees 730 927.92 927.92 


Total Expenditures 643,073.35 0.00 0.00 1,269,715.32 0.00 589,690.83 7,282,759.48 0.00 21,574,663.91 13,900,619.09 45,260,521.98 

Excess (Deficiency) of Revenues Over Expenditures (641,091.94) 0.00 0.00 (1,269,448.09) 0.00 (92,989.52) 18,711,567.43 0.00 (9,407,044.57) (13,893,698.38) (6,592,705.07) 

ESE 348 

315


COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - CAPITAL PROJECTS FUNDS (Continued) Exhibit K-7 


Capital Outlay Bond Issues Special Act Bonds 

Section 1011.14/1011.15 

F.S. 

Public Education Capital District 

Capital Outlay and Debt Capital Improvement 

Other 

Capital ARRA Economic Stimulus 

Account (COBI) 

(Racetrack) 

Loans 

Outlay (PECO) 

Bonds 

Service Funds Section 1011.71(2) F.S. Voted Capital Improvement Projects 

Capital Projects 

Number 310 320 330 340 350 360 370 380 390 399 Totals 


Issuance of Bonds 3710 0.00 


Face Value of Refunding Bonds 3715 0.00 


Loans 3720 0.00 

Sale of Capital Assets 3730 47,489.27 47,489.27 


Proceeds of Certificates of Participation 3750 0.00 



Proceeds from Special Facilities Construction Advance 3770 0.00 


Discount on Sale of Bonds (Function 9299) 891 0.00 

Discount on Refunding Bonds (Function 9299) 892 0.00 

Discount on Certificates of Participation (Function 9299) 893 0.00 

Transfers In: 


From Debt Service Funds 3620 2,707,852.23 2,707,852.23 






Total Transfers In 3600 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,707,852.23 0.00 2,707,852.23 


To General Fund 910 (12,717,824.86) (1,872,361.00) (14,590,185.86) 

To Debt Service Funds 920 (8,382,993.19) (9,951,638.13) (18,334,631.32) 






Total Transfers Out 9700 0.00 0.00 0.00 0.00 0.00 0.00 (21,100,818.05) 0.00 (11,823,999.13) 0.00 (32,924,817.18) 

Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00 0.00 0.00 (21,100,818.05) 0.00 (9,068,657.63) 0.00 (30,169,475.68) 

Net Change in Fund Balances (641,091.94) 0.00 0.00 (1,269,448.09) 0.00 (92,989.52) (2,389,250.62) 0.00 (18,475,702.20) (13,893,698.38) (36,762,180.75) 

Fund Balances, July 1, 2011 2800 1,132,601.70 1,269,448.09 712,266.03 19,539,137.37 56,516,561.73 18,231,564.42 97,401,579.34 

Adjustments to Fund Balances 2891 0.00 


Nonspendable Fund Balance 2710 0.00 

Restricted Fund Balance 2720 0.00 

Committed Fund Balance 2730 0.00 

Assigned Fund Balance 2740 491,509.76 619,276.51 17,149,886.75 38,040,859.53 4,337,866.04 60,639,398.59 

Unassigned Fund Balance 2750 0.00 

Total Fund Balances, June 30, 2012 2700 491,509.76 0.00 0.00 0.00 0.00 619,276.51 17,149,886.75 0.00 38,040,859.53 4,337,866.04 60,639,398.59 

ESE 348 

316



CHANGES IN FUND BALANCE - PERMANENT FUND DOE Page 18 


Account 

Number 

REVENUES 

Federal Direct 3100 

Federal Through State and Local 3200 

State Sources 3300 

Local Sources 3400 

Total Revenues 0.00 

EXPENDITURES 

Current: 

Instruction 5000 

Pupil Personnel Services 6100 

Instructional Media Services 6200 

Instruction and Curriculum Development Services 6300 

Instructional Staff Training Services 6400 

Instructional-Related Technology 6500 

Board 7100 

General Administration 7200 

School Administration 7300 


Fiscal Services 7500 

Central Services 7700 

Pupil Transportation Services 7800 

Operation of Plant 7900 

Maintenance of Plant 8100 

Administrative Technology Services 8200 

Community Services 9100 



Other Capital Outlay 9300 


Retirement of Principal 710 

Interest 720 

Total Expenditures 0.00 

Excess (Deficiency) of Revenues Over Expenditures 0.00 




Transfers In: 




From Special Revenue Funds 3640 





To General Fund 910 



To Special Revenue Funds 940 















317 

ESE 348


COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS - ENTERPRISE FUNDS Exhibit K-9 


Self- Self- Self- Self- 

Insurance Insurance Insurance Insurance ARRA 

Account Consortium Consortium Consortium Consortium Consortium Other Other 

Number 911 912 913 914 915 921 922 Totals 




Premium Revenue 3484 0.00 


Total Operating Revenues 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

OPERATING EXPENSES (Function 9900) 








Depreciation Expense 780 0.00 

Total Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Operating Income (Loss) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 




Net Increase (Decrease) in Fair Value of Investments 3433 0.00 





Interest Expense (Function 9900) 720 0.00 

Miscellaneous Expense (Function 9900) 790 0.00 

Loss on Disposition of Assets (Function 9900) 810 0.00 

Total Nonoperating Revenues (Expenses) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Income (Loss) Before Operating Transfers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Transfers In: 


From Debt Service Funds 3620 0.00 

From Capital Projects Funds 3630 0.00 





Total Transfers In 3600 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 



To Debt Service Funds 920 0.00 

To Capital Projects Funds 930 0.00 





Total Transfers Out 9700 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Change in Net Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Net Assets, July 1, 2011 2880 0.00 

Adjustments to Net Assets 2896 0.00 

Net Assets, June 30, 2012 2780 0.00 

ESE 348 

318


COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS - INTERNAL SERVICE FUNDS Exhibit K-10 


Self- Self- Self- Self- Self- Consortium Other Internal 

Account Insurance Insurance Insurance Insurance Insurance Programs Service 

Number 711 712 713 714 715 731 791 Totals 




Premium Revenue 3484 46,880,349.30 4,383,985.11 51,264,334.41 

Other Operating Revenue 3489 0.00 

Total Operating Revenues 46,880,349.30 4,383,985.11 0.00 0.00 0.00 0.00 0.00 51,264,334.41 

OPERATING EXPENSES (Function 9900) 



Purchased Services 300 3,450,526.86 2,282,467.79 5,732,994.65 


Materials and Supplies 500 178.07 178.07 


Other Expenses 700 37,987,410.61 1,067,695.38 39,055,105.99 

Depreciation Expense 780 0.00 

Total Operating Expenses 41,438,115.54 3,350,163.17 0.00 0.00 0.00 0.00 0.00 44,788,278.71 

Operating Income (Loss) 5,442,233.76 1,033,821.94 0.00 0.00 0.00 0.00 0.00 6,476,055.70 


Interest on Investments 3431 96,826.76 42,492.07 139,318.83 

Gain on Sale of Investments 3432 6,334.83 2,589.53 8,924.36 

Net Increase (Decrease) in Fair Value of Investments 3433 (18,353.50) (7,502.48) (25,855.98) 


Miscellaneous Local Sources 3495 11,247.30 11,247.30 



Interest Expense (Function 9900) 720 0.00 

Miscellaneous Expense (Function 9900) 790 0.00 

Loss on Disposition of Assets (Function 9900) 810 0.00 

Total Nonoperating Revenues (Expenses) 96,055.39 37,579.12 0.00 0.00 0.00 0.00 0.00 133,634.51 

Income (Loss) Before Operating Transfers 5,538,289.15 1,071,401.06 0.00 0.00 0.00 0.00 0.00 6,609,690.21 

Transfers In: 


From Debt Service Funds 3620 0.00 

From Capital Projects Funds 3630 0.00 





Total Transfers In 3600 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 



To Debt Service Funds 920 0.00 

To Capital Projects Funds 930 0.00 





Total Transfers Out 9700 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

Change in Net Assets 5,538,289.15 1,071,401.06 0.00 0.00 0.00 0.00 0.00 6,609,690.21 

Net Assets, July 1, 2011 2880 8,977,733.22 6,205,272.67 15,183,005.89 

Adjustments to Net Assets 2896 0.00 

Net Assets, June 30, 2012 2780 14,516,022.37 7,276,673.73 21,792,696.10 

ESE 348 

319


SCHOOL INTERNAL FUNDS Exhibit K-11 

COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES DOE Page 21 

June 30, 2012 Fund 891 

Account Balance Additions Deductions Balance 

Number July 1, 2011 June 30, 2012 

ASSETS 

Cash 1110 2,931,638.25 10,804,186.74 10,646,183.42 3,089,641.57 



Interest Receivable on Investments 1170 0.00 





Total Assets 2,954,535.01 10,894,580.91 10,669,080.18 3,180,035.74 

LIABILITIES 

Accrued Salaries and Benefits 2110 0.00 


Accounts Payable 2120 5,602.00 5,602.00 0.00 

Due to Budgetary Funds 2161 142,147.09 108,297.54 142,147.09 108,297.54 



ESE 348 

320


SCHEDULE OF LONG-TERM LIABILITIES DOE Page 22 

June 30, 2012 Fund 601 

Governmental 

Activities 

Business-type 

Activities 

Account Total Balance Total Balance 

Number June 30, 2012 [1] June 30, 2012 [1] Total 

Notes Payable 2310 16,388,613.74 16,388,613.74 


Bonds Payable 2320 82,639,229.44 82,639,229.44 

Liability for Compensated Absences 2330 22,073,854.00 22,073,854.00 

Certificates of Participation Payable 2340 199,375,636.66 199,375,636.66 


Other Post-Employment Benefits Liability 2360 32,583,152.00 32,583,152.00 

Estimated PECO Advance Payable 2370 0.00 

Other Long-Term Liabilities 2380 9,346,114.62 9,346,114.62 

Total Long-Term Liabilities 362,406,600.46 0.00 362,406,600.46 

[1] Include total current and noncurrent liability balances at June 30, 2012. 

ESE 348 

321


SCHEDULE OF CATEGORICAL PROGRAMS 

REPORT OF EXPENDITURES AND AVAILABLE FUNDS Exhibit K-13 


CATEGORICAL PROGRAMS Grant Unexpended Returned Revenues [3] Expenditures Flexibility [4] Unexpended 

(Revenue Number) [Footnote] Number June 30, 2011 To DOE 2011-12 2011-12 2011-12 June 30, 2012 

Class Size Reduction - Operating Funds (3355) 94740 4,942,909.28 59,789,301.00 59,421,125.45 5,311,084.83 

Class Size Reduction - Capital Outlay (3396) 91050 

Comprehensive K-12 Reading Plan (FEFP Earmark) 90800 836,399.12 1,925,412.00 2,586,276.95 175,534.17 

Excellent Teaching (3363) 90570 

Florida Teachers Lead Program (FEFP Earmark) 97580 4,598.24 663,571.00 667,216.88 952.36 

Instructional Materials (FEFP Earmark) [1] 90880 806,266.98 4,147,210.00 3,988,657.83 964,819.15 

Library Media (FEFP Earmark) [1] 90881 702.76 248,156.00 247,795.71 1,063.05 

Preschool Projects (3372) 97950 

Public School Technology 90320 

Safe Schools (FEFP Earmark) [2] 90803 47,176.52 1,072,461.00 1,028,421.00 91,216.52 

Salary Bonus Outstanding Teachers in D and F Schools 94030 

School Recognition Funds (3361) 92040 37,148.76 2,919,967.00 2,933,497.91 23,617.85 

Supplemental Academic Instruction (FEFP Earmark) 91280 5,289,610.86 11,374,542.00 11,189,159.54 5,474,993.32 

Teacher Recruitment and Retention 93460 

Teacher Training 91290 

Pupil Transportation (FEFP Earmark) 90830 9,626,629.00 9,626,629.00 

Voluntary Prekindergarten - School Year Program (3371) 96440 46,472.38 1,725,692.12 1,653,591.63 118,572.87 

Voluntary Prekindergarten - Summer Program (3371) 96441 89,951.66 110,112.22 71,486.10 128,577.78 

[1] Report the Library Media portion of the Instructional Materials allocation under the line "Library Media." 

[2] Combine all programs funded from the Safe Schools allocation under one line "Safe Schools." 

[3] Include both state and local revenue sources. Revenue should agree to the FEFP 4th Calculation allocation. 

[4] Report the amount of funds transferred from each program to maintain board-specified academic classroom instruction. 

ESE 348 

322


SCHEDULE OF SELECTED SUBOBJECT EXPENDITURES Exhibit K-14 


Sub- General Fund 

Special Revenue 

Food Services 

Special Revenue Other 

Federal Programs 

Special Revenue Federal 

Economic Stimulus 

Programs 

Object 100 410 420 430 Total 

ENERGY EXPENDITURES: 

Natural Gas 411 34,957.57 13,190.54 48,148.11 

Bottled Gas 421 71,469.23 85,512.34 156,981.57 

Electricity 430 10,685,393.04 12,009.34 10,697,402.38 

Heating Oil 440 0.00 

Total 10,791,819.84 110,712.22 0.00 0.00 10,902,532.06 

ENERGY EXPENDITURES FOR PUPIL 

TRANSPORTATION: 

Compressed Natural Gas 412 0.00 

Liquefied Petroleum Gas 422 0.00 

Gasoline 450 3,556.86 3,556.86 

Diesel Fuel 460 2,948,834.12 2,948,834.12 

Oil & Grease 540 0.00 

Total 2,948,834.12 3,556.86 0.00 2,952,390.98 






Programs 


Object 100 420 430 3XX Total 

EXPENDITURES FOR SCHOOL BUSES 

AND SCHOOL BUS REPLACEMENTS: 

Buses 651 1,077,827.00 1,077,827.00 

EXPENDITURES FOR CAPITALIZED 

AUDIO-VISUAL MATERIALS: 

Audio-Visual Materials 621 0.00 



Food Services 





Programs 

Object 100 410 420 430 Total 

SUBAWARDS FOR INDIRECT COST RATE: 

Subrecipient awards up to $25,000 311 0.00 

Subrecipient awards greater than $25,000 312 0.00 

Subrecipient awards up to $25,000 391 0.00 

Subrecipient awards greater than $25,000 392 0.00 


Sub- Food Services 

Object 410 

FOOD SERVICE SUPPLIES SUBOBJECT 

Supplies 510 1,067,575.58 

Purchased food to include commodities 570 9,039,073.14 

323 

ESE 348


SCHEDULE OF SELECTED SUBOBJECT EXPENDITURES Exhibit K-14 







Programs 

Object 100 420 430 Total 

Teacher Salaries 

Basic Programs 101, 102, and 103 (Function 5100) 120 89,253,705.59 2,124,076.94 330,130.51 91,707,913.04 

Basic Programs 101, 102, and 103 (Function 5100) 140 0.00 

Basic Programs 101, 102, and 103 (Function 5100) 750 1,858,272.12 30,397.66 9,530.17 1,898,199.95 

Total Basic Program Salaries 91,111,977.71 2,154,474.60 339,660.68 93,606,112.99 

Other Programs 130 (ESOL) (Function 5100) 120 17,896,651.09 434,205.01 21,020.88 18,351,876.98 

Other Programs 130 (ESOL) (Function 5100) 140 0.00 

Other Programs 130 (ESOL) (Function 5100) 750 372,610.27 6,213.91 606.83 379,431.01 

Total Other Program Salaries 18,269,261.36 440,418.92 21,627.71 18,731,307.99 

ESE Programs 111, 112, 113, 254, and 255 (Function 5200) 120 27,847,281.44 912,437.80 114,662.75 28,874,381.99 

ESE Programs 111, 112, 113, 254, and 255 (Function 5200) 140 0.00 

ESE Programs 111, 112, 113, 254, and 255 (Function 5200) 750 147,526.59 174,122.47 321,649.06 

Total ESE Program Salaries 27,994,808.03 1,086,560.27 114,662.75 29,196,031.05 

Career Program 300 (Function 5300) 120 2,402,643.18 44,070.07 10,321.76 2,457,035.01 

Career Program 300 (Function 5300) 140 0.00 

Career Program 300 (Function 5300) 750 369,290.68 2,271.00 371,561.68 

Total Career Program Salaries 2,771,933.86 46,341.07 10,321.76 2,828,596.69 

TOTAL 140,147,980.96 3,727,794.86 486,272.90 144,362,048.72 






Programs 

Textbooks (used for classroom instruction) Object 100 420 430 Total 

Textbooks (Function 5000) 520 4,267,949.08 74,693.43 1,996.90 4,344,639.41 

ESE 348 

324


SPECIFIC ACADEMIC CLASSROOM INSTRUCTION AND OTHER DATA COLLECTION DOE Page 26 


Supplemental Comprehensive Instructional 

CATEGORICAL FLEXIBLE SPENDING - Account Safe Pupil Academic K-12 Instructional Materials 

GENERAL FUND: Number Schools Transportation Instruction Reading Materials Library Media Totals 

EXPENDITURES 

Instruction: 

Basic Instruction 5100 0.00 

Exceptional Instruction 5200 0.00 

Career Instruction 5300 0.00 

Adult Instruction 5400 0.00 

Prekindergarten 5500 0.00 

Other Instruction 5900 0.00 

Total Flexible Spending Instructional Expenditures 5000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 

LIFELONG LEARNING: 

Account 

(Lifelong Learning Expenditures are used in federal reporting) Number Amount 

Expenditures: 

General Fund 5900 121,624.33 

Other Federal Programs Special Revenue Fund 5900 

Federal Economic Stimulus Special Revenue Funds 5900 

Total: 5900 121,624.33 

MEDICAID EXPENDITURE REPORT Unexpended Earnings Expenditures Unexpended 

(Medicaid Expenditures are used in federal reporting) July 1, 2011 2011-2012 2011-2012 June 30, 2012 

Earnings, Expenditures, and Carryforward Amounts: 704.54 1,757,974.61 1,758,679.15 0.00 

Expenditure Program or Activity: 

Exceptional Student Education 

School Nurses and Health Care Services 

Occupational Therapy, Physical Therapy, and Other Therapy Services 

ESE Professional and Technical Services 

Gifted Student Education 

Staff Training and Curriculum Development 

Medicaid Administration and Billing Services 

Student Services 

1,758,679.15 

Consultants 

Other 

Total Expenditures 

1,758,679.15 

ESE 348 

325


SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 


Federal Grantor/Pass-Through Grantor/Program Title Catalog of Pass - Amount of 

Federal Through Expenditures 

Domestic Grantor (1) 

Assistance 

Number 

Number 

United States Department of Agriculture: 

Indirect: 

Florida Department of Agriculture and Consumer Services: 

Child Nutrition Cluster: 

Noncash Assistance: 

National School Lunch Program 10.555 (2)(A) 300 $ 1,079,896 

Summer Food Service Program for Children 10.555 (2)(A) 323 107,824 

1,187,720 

Florida Department of Education: 

Cash Assistance: 

School Breakfast Program 10.553 321 3,862,326 

National School Lunch Program 10.555 300 15,286,150 

Summer Food Service Program for Children 10.559 323 586,766 

19,735,242 

Total Child Nutrition Cluster 20,922,962 

Total United States Department of Agriculture 20,922,962 

United States Department of Transportation: 

Indirect: 

Florida Department of Transportation: 

Garrett A. Morgan Technology and Transportation Grant 20.215 None 83,591 

United States Department of Education: 

Direct: 

Federal Pell Grant Program 84.063 N/A 1,322,140 

Safe and Drug-Free Schools and Communities - National Programs 84.184 N/A 1,723,821 

Fund for the Improvement of Education 84.215 N/A 413,221 

Total Direct 3,459,182 

Indirect: 

Title I, Part A Cluster: 


Title I Grants to Local Educational Agencies 84.010 212,222,223,226,228 10,744,999 

ARRA - Title I Grants to Local Educational Agencies, Recovery Act 84.389 212,222,223,226 776,906 

Total Title I, Part A Cluster 11,521,905 

Special Education Cluster: 


Special Education - Grants to States 84.027 263 10,721,333 

Special Education - Preshool Grants 84.173 267 240,423 

ARRA - Special Education Grants to States, Recovery Act 84.391 263 725,119 

ARRA - Special Education Preschool Grants, Recovery Act 84.392 267 78,329 

Total Special Education Cluster 11,765,204 

Educational Technology State Grants Cluster: 


Education Technology State Grants 84.318 121, 122 6,545 

ARRA - Education Technology State Grants, Recovery Act 84.386 121 1,213 

Total Educational Technology State Grants Cluster 7,758 

School Improvement Grants Cluster: 


School Improvement Grants 84.377 126 198,515 

ARRA - School Improvement Grants, Recovery Act 84.388 126 1,573,469 

Total School Improvement Grant Cluster 1,771,984 


Adult Education - Basic Grants to States 84.002 191, 193 658,450 

Migrant Education - State Grant Program 84.011 217 81,041 

326


SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 


Federal Grantor/Pass-Through Grantor/Program Title Catalog of Pass - Amount of 

Federal Through Expenditures 

Domestic Grantor (1) 

Assistance 

Number 

Number 

Title I Program for Neglected and Delinquent Children 84.013 214 224,795 

Career and Technical Education - Basic Grants to States 84.048 151, 161 583,931 

Safe and Drug-Free Schools and Communities - State Grants 84.186 103 20,666 

Education for Homeless Children and Youth 84.196 127 113,886 

Charter Schools 84.282 298 74,969 

Twenty-First Century Community Learning Centers 84.287 244 1,492,689 

English Language Acquisition Grants 84.365 102 1,274,222 

Improving Teacher Quality State Grants 84.367 224 1,374,192 

ARRA - Education for Homeless Children and Youth, Recovery Act 84.387 127 16,581 

ARRA - Race to the Top Incentive Grants, Recover Act 84.395 RL1 1,164,008 

Education Jobs Fund 84.410 541 163,020 

Total Indirect 32,309,301 

Total United States Department of Education 35,768,483 

United States Department of Health and Human Services: 

Indirect: 

Osceola County Health Department: 

Centers for Disease Control and Prevention, Investigations and Technical Assistance 93.283 (3) None 75,000 

Early Learning Coalition of Osceola County: 

Child Care and Development Block Grant 93.575 None 148,219 

Total United States Department of Health and Human Services 223,219 

National Corporation for National and Community Service: 

Indirect: 


Learn and Serve America - School and Community Based Programs 94.004 234 1,234 

United States Department of Defense: 

Direct: 

Air Force Junior Reserve Officers Training Corps None N/A 124,707 

Army Junior Reserve Officers Training Corps None N/A 225,301 

Marine Junior Reserve Officers Training Corps None N/A 54,873 

Navy Junior Reserve Officers Training Corps None N/A 51,673 

Total United States Department of Defense 456,554 

Total Expenditures of Federal Awards $ 57,456,043 

Notes: (1) Basis of Presentation. The Schedule of Expenditures of Federal Awards represents amounts expended from Federal programs during the 2011- 

12 fiscal year as determined based on the modified accrual basis of accounting. The amounts reported on the Schedule have been reconcilied to 

and are in material agreement with amounts recorded in the District's accounting records from which the basic financial statements have been 

reported. 

(2) Noncash Assistance. 

(A) National School Lunch Program. Represents the amount of donated food used during the 2011-12 fiscal year. Commodities 

are valued at fair value as determined at the time of donation. 

(3) Centers for Disease Control and Prevention, Investigations and Technical Assistance. Expenditures for contract number DOH- 

COH7S-2012. 

327

328

329

330

331

332

333

334

335

336

337

338

339

340

341

342

343

344

SDOC‐12‐Q‐096‐CJ‐FPC, Continuing Service Contract 

for Surveying and Mapping Services 

VendorLink Report 

Company 

Notification 

Method 

Plan 

holder Local MWBE SDVBE 

Total 

Notified 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 

Notification Details 

Apex Engineering, Inc Registered X X X X 

austin environmental 

consultants Registered X X 

Custom Creative 

Contracting, Inc. Registered X X 

Not a Survey/Mapping 

Firm 


Firm 


Firm 


Flores‐Funes, Inc. Registered X X 

Firm 

Franklin, Hart & Reid Registered X X X Submitted 

Franklin, Hart and Reid Registered X X X 

St. Cloud Welding 

&Fabrication, Inc. Registered X X 

Stantec Registered X X 

Duplicate Registration in 

VendorLink 


Firm 


Firm 

Subtotal of Local Vendors 8 1 8 1 0 8 1 0 1 

A.B. Closing Corporation Registered X 

A.M.Gaudet & Assoc. Inc. Registered X 

A1 Fire Equipment Registered X 

AccuMap Surveying, LLC Registered X X 

Ace Expediters, Inc. Registered X 

Advanced Solid Waste 

Solutions LLC Registered X 

AECOM Registered X 

AECOM Technical Services, 

Inc. Registered X 

Page 1 of 18 

345




Company 

Notification 

Method 

Plan 


Total 

Notified 

AKTM Design Drafting Registered X 

AKTM Design Drafting Registered X 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Al Bosgraaf & Sons, Inc. 

Building Contractors Registered X 

Albert E. Moore Registered X 

All Concepts of Central 

Florida Inc. Registered X 

All Florida Business 

Services Inc Registered X 

Allied Engineering Registered X 

Alonso & Associates, LLC Registered X 

Ambient Technologies Inc. Registered 

X 

Ambient Technologies, Inc. Registered X X 

Ambient Technologies,Inc. Registered 

X 

AMEC Registered X 

AMEC E&I, Inc. Registered X 

AMEC Earth & 

Environmental, INC. Registered X 

AMEC Environment & 

Infrastructure Registered X 

American Compliance 

Technologies Registered X 

Apex Engineering, Inc Registered X 

Arc Surveying & Mapping, 


ARCADIS US, Inc. Registered X 

Ardaman & Associates, Inc. Registered 

X 

Ataly Inc Registered X 

Automation Control 

Service, LLC Registered X 

AVCON, INC. Registered X 

Page 2 of 18 

346




Company 

Notification 

Method 

Plan 


Total 

Notified 

AW Solutions, Inc. Registered X 

Ayres Associates Inc Registered X 

Barnes, Ferland and 

Associates, Inc. Registered X 

BCC Engineering, Inc. Registered X 

BEA UNLIMITED I INC Registered X 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Benecard Services, Inc. Registered X 

Bentley Architects + 

Engineers, Inc. Registered X 

Bentley Architects + 


Bessolo Design Group Registered X 

Blitz Events Photography 

LLC Registered X 

Booth, Ern, Straughan & 

Hiott, Inc. Registered X 

Bowyer Singleton & 


Bowyer‐Singleton & 


BPC Group Inc. Registered X 

Bradley Cox Enterprises, 


Brindley Pieters & 


Bronz‐Glow Technologies, 


BRPH Architects‐Engineers Registered 

X 

BRPH Architects‐Engineers Registered 

X 

BSE Consultants, Inc. Registered X 

Buholtz Professional 

Engineering, Inc. Registered X 

Page 3 of 18 

347




Notification 

Method 

Plan 


Total 

Notified 

Total 

Responded 

Total 

Awarded 

Company 

Buholtz Professional 

Engineering, Inc. Registered X 

Bush Enterprises Registered X 

C M Arrington & 


C&S Engineers, Inc. Registered X 

C. Louis Structural 


C.P.W. Construction Registered X 

Caldwell Group Registered X X X 

CALTROP Corporation Registered X 



Calvin, Giordano & Assoc. 


Calvin, Giordano & 


Campbell Surveying and 

Mapping Registered X 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Campbell Surveying, 

Engineering & Planning, a 

Division of Carnahan, 

Proctor and Cross, inc. Registered X 

Carastro & Associates, Inc. Registered 

X 

Cardno TBE Registered X 

Carnahan Proctor Cross Registered X 

Carnahan, Proctor and 

Cross Registered X 

Castelo Branco 

Construction Corporation Registered X 

CDM Smith Inc. Registered X 

Page 4 of 18 

348




Company 

Notification 

Method 

Plan 


Total 

Notified 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Central Florida Tax & 

Business Services, Inc. Registered X 

Certus Builders, Inc. Registered X 

city of orlando Registered X 

CivilSurv Design Group, Inc. Registered 

X 

Coastal Construction 

Products, Inc. Registered X 

Communications 

International, Inc. Registered X 

CONTROL SPECIALISTS 

COMPANY Registered X 

Cooner & Associates, Inc. Registered X 

CORE Engineering & 

Construction, Inc. Registered X 

Corzo Castella Carballo 

Thompson Salman, P.A. Registered X 

Corzo Castella Carballo 

Thompson Salman, P.A. Registered X 

CPH Engineers, Inc. Registered X X 

Creech Engineers, Inc. Registered X X 

Criminal Justice Protection Registered 

X 

CSA CENTRAL, INC Registered X 

D&G Solutions Registered X 

Daly Engineering 

Consultants LLC Registered X X X 

Danbar Electrical 

Contracting, Inc Registered X 

Data Transfer Solutions, 


DAVNA Enterprises, LLC Registered X 

Page 5 of 18 

349




Notification 

Method 

Plan 


Company 

Deighan Appraisal 


DeLisi Fitzgerald, Inc. Registered X 

Dell Inc Registered X 

Total 

Notified 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Dial, Cordy and Associates Registered X 

Dickens & Associates, Inc. Registered X 

Donald W. McIntosh 


Donald W. McIntosh 

Associates, Inc. Registered X X 

Dredge America, Inc. Registered X 

Dredging & Marine 

Consultants, LLC Registered X 

DRMP, Inc Registered X 

E Sciences, Inc Registered X 

Eagle Eye Pressure 

Washing LLC Registered X 

ECO Solutions & Supply LLC Registered 

X 

Eco‐Logic Restoration 

Services, LLC Registered X 

ECON Registered X 

Econ South, LLC Registered X 

ECS FLORIDA, LLC Registered X 

Edwin R. Barfield LLC Registered X 

Electrical Engineering 

Enterprises , Inc Registered X 

Elipsis Engineering & 

Consulting Registered X 

Ellis & Associates, Inc. Registered X 

Emergency 

Communications Network Registered X 

Page 6 of 18 

350




Notification 

Method 

Plan 


Company 

Emergency 

Communications Network, 


Total 

Notified 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Employment Partners Inc. Registered X X X 

Engineering & Applied 

Science, Inc. Registered X 

Engineering Matrix, Inc Registered X 

Engineering Matrix, Inc Registered X 

Environmental Consulting 

& Technology, Inc. Registered X 

Environmental 

Management & Design, 


EnviroTek Registered X 

Envisors Registered X 

Envisors Registered X X 

Envisors, LLC Registered X 

Envisors, LLC Registered X X 

EPIC Engineering & 

Consulting Group, LLC Registered X 

Erdman Anthony Registered X 

Erdman Anthony of 

Florida, Inc. Registered X 

ERS Engineering. Inc. Registered X 

Event Services America Registered X 

Excel Engineering 

Consultants, LLC Registered X 

F. R. Aleman & Associates Registered X 

F. R. Aleman & Associates, 


Page 7 of 18 

351




Notification 

Method 

Plan 


Company 

F.R. Aleman and 


Total 

Notified 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Florida Engineering Group Registered X 

Florida Engineering Group, 


French Designs Registered X 

Fugro Roadware Inc. Registered X 

G.E.C., Inc. Registered X X 

GAI Consultants, Inc. Registered X 

GAI Consultants, Inc. Registered X 

Gannett Fleming, Inc. Registered X 

Gannett Fleming, Inc. Registered X 

GCY, Inc. Registered X 

GenesisVII Registered X 

Geodata Consultants, Inc Registered X 

Geodata Consultants, Inc. Registered X 

George F. Young, Inc. Registered X 

George F. Young, Inc. Registered X 

Geosyntec Consultants Registered X 

Geosyntec Consultants Registered X 

GIS Associates, Inc. Registered X 

GIS Associates, Inc. Registered X X 

GLE Associates, Inc. Registered X 

GPI Southeast, Inc. Registered X 

GreenBidNet Registered X 

Greenhorne & O`Mara, Inc. Registered 

X 

GTSI Corp. Registered X 

Guidance Development Inc Registered 

X 

Hans Wilson & Associates Registered X 

Page 8 of 18 

352




Notification 

Method 

Plan 


Total 

Notified 

Total 

Responded 

Company 

Hanson, Walter & Assoc., 

Inc. Registered X X X X 

Hanson, Walter & 

Associates, Inc Registered X 

Hardesty Business 

Machines Inc Registered X 

Harrow`s Auctions Inc Registered X 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Hatch Mott MacDonald 

Florida LLC Registered X 

HDR Engineering Registered X 

Heery International Inc. Registered X 

Hoke Design, Inc. Registered X 

HW Lochner, Inc. Registered X 

Hydro Modeling Inc Registered X 

Hydro Solutions Consulting 


IBI Group, Inc. Registered X 

ICON Supply, Inc. Registered X 

Infrastructure Engineers, 


Infrastructure Engineers, 


Infrsatructure Engineers, 


Jacobs Registered X 

JMark of Central Florida Registered X 

JOHN B. WEBB & 

ASSOCIATES INC. Registered X 

John J. Christie & 

Associates Registered X 

Johnson, Mirmiran & 

Thompson Registered X 

Johnston`s Surveying Registered X 

Page 9 of 18 

353




Company 

Notification 

Method 

Plan 


Total 

Notified 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Johnston`s Surveying, Inc Registered X 

Johnston`s Surveying, Inc. Registered X X X X 

Johnston`s Surveying, Inc. Registered X 

Jones Edmunds Registered X 

JONI INDUSTRIES Registered X 

Keith & Schnars Registered X 

Keith & Schnars Registered X 

Keith and Schnars Registered X 

Keller Mechanical & 

Engineering Inc. Registered X 

Kenworth of Central 

Florida Registered X 

KHR Consulting, LLC Registered X 

Kimley‐Horn and 


King Engineering 


Kittelson & Associates, Inc. Registered 

X 

L & S Title Services Registered X 

L&S Diversified, LLC Registered X 

Laboratory Corporation of 

America Holdings Registered X 

lawnmedics Registered X 

LAYOUT SERVICES, INC Registered X 

Leading Edge Land Services 

Inc Registered X 

LightRiver Technologies, 


Littlejohn Engineering 


Page 10 of 18 

354




Notification 

Method 

Plan 


Company 

LMC and Associates, 

PSCorp. Registered X 

Lochrane Engineering Registered X 

Total 

Notified 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Lochrane Engineering Inc. Registered X 

Lochrane Engineering, Inc. Registered 

X 

Lochrane Engineering, Inc. Registered 

X 

Loyal Source Government 

Services Registered X 

Luke Transportation 

Engineering Consultants, 


M & R Engineering, Inc Registered X 

MACTEC Engineering and 

Design, Inc. Registered X 

Maritime Mobil 

Communications Registered X 

Matthew Fay Registered X 

McKim & Creed, PA Registered X 

MDT Personnel, LLC Registered X 

Measure Dynamics of 

Orlando, LLC Registered X 

Meskel & Associates 

Engineering, PLLC Registered X 

METRO CONSULTING 

GROUP, LLC Registered X 

Metzger & Willard, Inc. Registered X X X 

Metzger & Willard, Inc. Registered X 

MFS Consulting Engineers, 


Page 11 of 18 

355




Company 

Notification 

Method 

Plan 


Total 

Notified 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Michael Galura 

Engineering Consultants Registered X 

Micrographics Inc Registered X 

Miller Legg Registered X X 

MJC Group, Inc Registered X 

Moffatt & Nichol Registered X 

Montgomery technology 


Montgomery technology 


Morgan & Associates 

Consulting Engineers, Inc. Registered X X 

Multilink, Inc Registered X 

Murphy Land Services Registered X 

MY Contractors Registered X 

MyPlan.com LLC Registered X 

N D McDonald Professional 

Consulting Services, Inc. Registered X 

Nadic Engineering Services Registered 

X 

Naej Security Inc. Registered X 

Nationwide Commercial 

Interiors Registered X 

NFC Landscape Architects, 


NIAGARA CONSERVATION Registered X 

Nieto Whittaker Surveying Registered 

X 

NOVA Engineering & 

Environmental, LLC Registered X 

Page 12 of 18 

356




Company 

Notification 

Method 

Plan 


Total 

Notified 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Nvision Development 

Management Services, LLC Registered 

X 

Ocean Systems Int`l, Inc. Registered X 

OCI Associates, Inc. Registered X 

On the Mark Surveying, 


Onopa Services LLC Registered X 

Opti‐Techs, LLC Registered X 

Osceola Engineering, Inc. Registered X 

Pac Accounting & Taxes Registered X 

Pace Analytical Registered X 

Pace Analytical Services, 


Palmetto COnsulting 

Group Registered X 

Parsons Brinckerhoff, Inc. Registered X 

Paskor Holdings Registered X 

PBS&J Registered X 

PCBS, Inc. Registered X 

PEC Surveying and 

Mapping Registered X 

Pena Engineering 

Technologies, Inc Registered X 

Phillip Clark Registered X 

Phoenix Engineering Group Registered 

X 

Pickett Engineering, Inc. Registered X 

Pitman Hartenstein & 

Assoc., Inc. Engineers Registered X 

Pixxures, Inc. Registered X 

Page 13 of 18 

357




Company 

Notification 

Method 

Plan 


Total 

Notified 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Planning Solutions Corp Registered X 

PMA Consultants LLC Registered X 

PODS ENTERPRISES, INC. Registered X 

Portela & Associates, 

Architecture, Planning, 

Interiors, P.A. Registered X 

Poulos & Bennett Registered X 

Power Consulting 

Engineers Registered X 

Power‐Tech Engineers, Inc. Registered 

X 

Premier Structural 

Engineering Inc. Registered X 

Presidio Networked 

Solutions Registered X 

Professional Service 

Industries, Inc. Registered X 

Progressive Development 

Group, Inc. Registered X 

Promiseland Realty Registered X 

Property Executive LLC Registered X 

Prudential Retirement Registered X 

PSI Registered X 

Quality Vaults and 

Monuments, Inc. Registered X 

Quasius Investment Corp Registered X 

R. H. Moore & Associates, 


R. W. Beck Registered X 

Rare Earth Sciences, Inc. Registered X 

Page 14 of 18 

358




Company 

Notification 

Method 

Plan 


Total 

Notified 

RCD Registered X X 

Redmans Inc Registered X 

Reeds landscaping and 

lawn care Inc Registered X 

Republic ITS Registered X 

RK&K, LLP Registered X 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Roger A. Repstien dba RDC Registered 

X 

Roger B. Kennedy, Inc. Registered X 

Roof Engineering 


Royal Consulting Services, 


ROYAL CUSTOM 

BUILDERS,INC. Registered X 

S2L, Incorporated Registered X 

Sabiston Engineering 


SCS Engineers Registered X 

Seavy & Associates, Inc Registered X 

Service Management 

Systems Registered X 

Service One Janitorial Registered X 

Shannon Surveying Registered X 

Shapeup Innovations Inc Registered X 

Shaw Environmental and 

Infrastructure Registered X 

Siemens Indusrtry Inc. Registered X 

Singhofen & Associates, 


Soney FM LLC Registered X 

Southeast Technical and 

Design Services, LLC Registered X 

Page 15 of 18 

359




Company 

Notification 

Method 

Plan 


Total 

Notified 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Southeastern Surveying 

and Mapping Corp. Registered X X X X 


and Mapping Corporation Registered X 


and Mapping Corporation Registered X 

SOUTHER ELECTRIC 

SUPPLY Registered X 

Southern Designs GCC Registered X 

Space Age Coatings Co. Registered X 

SPATIALSOFT,LLC Registered X 

Spectra Engineering & 

Research, Inc. Registered X 

Spectra Engineering & 

Research, Inc. Registered X X 

Sphere Environmental 

Services, LLC Registered X 

Stellar Registered X 

Suncoast Design Services, 


Suncoast Engineering Registered X 

Surveying Mapping And 

Reprogaphics Technology 

Services, Inc. Registered X 

SurvTech Solutions 

Surveying & Mapping Registered X 

Sweetwater 

Environmental, Inc Registered X 

SwiftReach Networks, Inc. Registered X 

TBE Group, Inc. Registered X 

Page 16 of 18 

360




Company 

Notification 

Method 

Plan 


Total 

Notified 

Team Fishel Registered X 

TeKONTROL, Inc. Registered X 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


TeraCat Data Solutions Registered X 

Tessier Consulting, LLC Registered X 

Tetra Tech Registered X 

Tetra Tech, Inc. Registered X 

Texas Aquatic Harvesting, 


The Colinas Group, Inc. Registered X 

The Louis Berger Group, 


THE LPA GROUP 

INCORPORATED Registered X 

The R‐A‐M Professional 


Theatrical Bulb Supply Registered X 

Theilsch Engineering Registered X 

Thomson Environmental 

Consulting, LLC Registered X 

TKW Consulting Engineers, 


TLC Engineering for 

Architecture Registered X 


Architecture Registered X 


Architecture, Inc. Registered X 

TranSystems Corporation 

Consultants of Florida Registered X 

Page 17 of 18 

361




Notification 

Method 

Plan 


Company 

Trauner Consulting 

Services, Inc. Registered X 

Tri3 Civil Engineering 

Design Studio, Inc. Registered X 

UIT Acquisition LLC Registered X 

Total 

Notified 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Universal Engineering 

Sciences, Inc. Registered X 

UNIVERSAL Solutions, Inc. Registered X 

Up A Tree Interiorscaping 


URS Corporation Southern Registered X X 

Wade Trim Registered X 

Walter P. Moore & 


Wantman Group, Inc. Registered X 



WE Market Builders Registered X 

Wet‐X Registered X 

WilsonMiller Stantec Registered X 

Woolpert Registered X 

WRIGHT EXPRESS 

FINANCIAL SERVICES 

CORPORATION Registered X 

ZHA Incorporated Registered X 

ZHA Incorporated Registered X 

Subtotal of Other Vendors 365 16 0 4 0 365 4 3 4 

Grand Total of All Local 

and Other Vendors 373 17 8 5 0 373 5 3 5 

Page 18 of 18 

362

363

LIIS‐SIS RFP #SDOC‐12‐P‐089‐LK 

Vendor Link Report 

Company 

Notification 

Method 

Plan 

holder 

Local MWBE SDVBE 

MWBE 

or 

SDVBE 

Total 

Notified 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Computer Consultants & 

Merchants, Inc. Registered X X 

Enterprise Oak Technology, 

Inc. Registered X X 

Quantum Computer 

Solutions Incorporated Registered X X 

S3 Industry Corp LLC Registered X X 

Subtotal of Local Vendors 4 0 4 0 0 0 4 0 0 0 0 0 

A Prime Software Solution, 


A.B. Closing Corporation Registered X 

Accelify, LLC Registered X 

AdvizeX Technologies, LLC Registered X 

Agile Sports Technologies Registered X 

Alan Byrd & Associates Registered X 

ALL CABLING SECURITY & 

FIRE Registered X 

Allen Systems Group, Inc Registered X 

Alpine Software Corp. Registered X 

American Wordata Registered X 

Apple Inc Registered X 

ARC Acquisition US Inc. Registered X 

ASysTech, Inc. Registered X 

AT&T Registered X 

Atlantic.Net, Inc. Registered X 

Avante Solutions Inc. Registered X X 

Lisa Kesecker (Buyer) 

called and spoke to 

John Frowein ‐ 

Unable to provide 

Spoke with John 

Caraballo ‐ Unable to 

provide 

Spoke with Marc 

Schuck ‐ Unable to 

provide 

Spoke with Joan 

Stump ‐ Unable to 

provide 

Page 1 of 11 364



Notification 

Method 

Plan 

holder 

MWBE 

or 

SDVBE 

Total 

Notified 

Company 


AYA Associates, Inc. Registered X 

B & H Foto & Electronics 

Corp. Registered X 

B&L Office Solutions Registered X 

BarcodesLLC Registered X 

BarScan, Inc. Registered X 

BCI Technologies Registered X 

Best Buy Gov, LLC Registered X 

Best Practice Systems Registered X 

Better Ways To Study, LLC Registered X 

Big Sur Technologies Inc Registered X 

BITHGROUP Technologies Registered X 

BizCarta Inc Registered X 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


BLM Technologie sof Florida Registered X 

Boldata technology Registered X 

Bowman Systems LLC Registered X 

BT Americas Registered X 

BurrellesLuce Registered X 

Bush Enterprises Registered X 

Business Information 

Systems, Inc Registered X 

Business Snse Group Corp. Registered X 

CapitalSoft. Inc. Registered X 

CDW Government LLC. Registered X 

CedarCrestone, Inc. Registered X 

CentriNet Corporation Registered X 

CenturyLink Registered X 

CIBER, Inc. Registered X 

CIRE Technology Solutions Registered X 

CJIS GROUP Registered X 

Click Esc, Inc Registered X 

Page 2 of 11 365



Notification 

Method 

Plan 

holder 

MWBE 

or 

SDVBE 

Total 

Notified 

Company 


CM LLC Registered X 

CMC Americas Registered X 

CNCS Registered X 

Coastal Training 

Technologies Registered X 

Colamco, Inc. Registered X 

Community Business 

Solutions LLC Registered X 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Compuquip Technologies Inc Registered 

X 

Computer Automation 

Systems, Inc. Registered X X 

Computer Systems Support Registered X 

Computing System 

Innovations Registered X 

CONTROL SPECIALISTS 

COMPANY Registered X 

copytronics information 

systems Registered X 

Cornerstone OnDemand Registered X 

Courion Corporation Registered X 

COVETRIX Registered X 

CRINER‐DANIELS & 

ASSOCIATES, INC. Registered X 

Crunchy Logistics LLC Registered X 

Data Solutions Registered X 

Datawise Inc Registered X 

Davisco, Inc Registered X 

DCS, Inc Registered X 

Dell Inc Registered X 

DESIGN INTERACTIVE, INC. Registered X 

DEX Imaging, Inc. Registered X 

Page 3 of 11 366



Company 

Notification 

Method 

Plan 

holder 


MWBE 

or 

SDVBE 

Total 

Notified 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Direct Technology Group, Inc Registered 

X 

Diskovery Educational 


Diversified Computer 


DynTek Services, Inc. Registered X 

ECC Registered X 

Echo Interaction Group, Inc Registered X 

e‐DAPTS LLC Registered X 

EDmin.com, Inc. Registered X X 

Development (ESD) Registered X X 

Education Solutions 

Development, inc Registered X X 

Electronic Learning Products, 


EMA, Inc. Registered X 

emsCharts, Inc. Registered X 

Emtec, Inc. Registered X 

En Pointe Technologies Sales 


Encore Group of 

Professionals LLC Registered X 

Engineering & Mfg Services, 


Environmental Systems 

Research Institute, Inc. (ESRI) Registered 

X 

erepublic Registered X 

Essential Technologies 

Corporation Registered X 

e‐Systems Group, LLC Registered X 

Page 4 of 11 367



Notification 

Method 

Plan 

holder 

MWBE 

or 

SDVBE 

Total 

Notified 

Company 


e‐TechServices Registered X 

eTOTALplan, Inc Registered X 

EZappt, LLC Registered X 

FAMILYONE Registered X 

Information Systems Registered X 

Florida Business 

Technologies LLC Registered X 

Florida Micro Registered X 

FMYI, Inc. Registered X 

Focus School Software Registered X 

Fugro Roadware Inc. Registered X 

G2 Digital Solutions Registered X 

GL Associates Registered X 

Global Gov/Ed Solutions Registered X 

GMx Technologies, Inc Registered X 

Goodwill Industries of 

Central Florida Registered X 

GovConnection, Inc. Registered X 

GTSI Corp. Registered X 

H2 IT Solutions, Inc. Registered X 

Harris Corporation Registered X 

Hitech Systems, Inc Registered X 

Hoang Enterprises, Inc Registered X 

Homewood Suites Tampa‐ 

Brandon Registered X 

Hooah LLC Registered X 

HOV Services Registered X 

iDatix Registered X 

Idea Integration Registered X 

Image One Corporation Registered X 

ImageTrend, Inc. Registered X 

Imperva Inc. Registered X 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Page 5 of 11 368



Notification 

Method 

Plan 

holder 

MWBE 

or 

SDVBE 

Total 

Notified 

Company 


Infinity Software 

Developmment, Inc. Registered X 

Information Access Systems, 


Information Systems 

Consultants, Inc. Registered X 

Information Systems of 

Florida, Inc. Registered X 

InnerTag Registered X 

INPUT Registered X 

Insight Public Sector, Inc. Registered X 

Integrity Schools Registered X X 

Intelligent Decisions, Inc. Registered X 

Internet Destination Sales 

System, Inc. Registered X 

IQubz LLC Registered X 

IT Consortium, Inc. Registered X 

IXL Learning, Inc. Registered X 

JBT & Associates Registered X 

JC Technology Inc Registered X 

Just Program, LLC Registered X 

K Alliance LLC Registered X 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Kel‐Ar Energy Consulting, LLC Registered 

X 

KEY CURRICULUM PRESS Registered X 

Kforce Registered X 

Kinetics, Inc Registered X 

KOS Industries Inc Registered X 

Kynetic Technologies Registered X 

LabLite LLC Registered X 

Lakeshore Learning 

Equipment Registered X 

Page 6 of 11 369



Notification 

Method 

Plan 

holder 

MWBE 

or 

SDVBE 

Total 

Notified 

Total 

Responded 

Total 

Awarded 

Company 


Lencor Technology Registered X 

Letneon Electronics Registered X 

Library Video Company dba 

SAFARI Montage Registered X 

LogicTree Corporation Registered X 

Loyal Source Government 

Services Registered X 

Mainline Information 


MaintStar Inc. Registered X 

MaKo Business Solutions, 


Marketing Services Group 

Inc. Registered X X X X 

Medical Device Depot Registered X 

MegaTronics International 

Corp. Registered X 

Microsoft Registered X X 

Midtown Video, Inc. Registered X 

Mirage Software,Inc Registered X 

MNJ Technologies Direct, 


Moriah Corporation Registered X 

Multiwave Registered X 

Netage Inc Registered X 

Network People Inc. Registered X 

New Prosys Corporation Registered X 

Next Horizon Registered X 

Nexxsol Corporation Registered X 

Niche Video Productc, Inc. Registered X 

Partners LLC Registered X 

Novachi Registered X 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Page 7 of 11 370



Notification 

Method 

Plan 

holder 

MWBE 

or 

SDVBE 

Total 

Notified 

Company 


Object Technology Solution 


Office Management Systems, 

Inc. dba: Logista Registered X 

Opti‐Techs, LLC Registered X 

Oracle Registered X 

Osceola County Schools Registered X 

Paradigm Software, L.L.C. Registered X 

PC Mall Gov, Inc. Registered X 

PC Specialists, Inc. dba 

Technology Integration 

Group Registered X 

PCS International, Ltd Registered X 

Peak Technology Solutions, 


Pearson Registered X X 

Phyken Inc. Registered X 

Pioneer Records 

Management Registered X 

PLANET STYLE DESIGN LLC Registered X 

PowerProduction Software Registered X 

Presidio Networked 


Presynct Technologies Inc Registered X 

Primonics (2006) Inc. Registered X 

Promark Technology, Inc. Registered X 

PSD Software, LLC. Registered X 

PublicStuff Registered X 

Quasius Investment Corp. 

dba GCA Registered X 

R. L. Polk & Co Registered X 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Page 8 of 11 371



Company 

Notification 

Method 

Plan 

holder 


MWBE 

or 

SDVBE 

Total 

Notified 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Radio One‐Communications 

Service Company, Inc. Registered X 

Renaissance Learning, Inc. Registered X 

Respondus, Inc. Registered X 

Riptide Software Registered X 

Riverside Technologies, inc. Registered X 

RM Educational Software, 


Safety First Products Registered X 

Sales Optimizer, LLC Registered X 

Sarcom Registered X 

Scan Technology, Inc. Registered X 

SDTR Consulting Registered X 

Senryo Inc Registered X 

SGS Technologie Registered X X 

SHI International Corp Registered X 

Skyward, Inc. Registered X X 

SMS Registered X 

Softchoice Corporation Registered X 

Software Answers, Inc. Registered X 

Software Resources, Inc. Registered X 

Solutions II Registered X 

SOUTHER ELECTRIC SUPPLY Registered X 

Southern Computer 

Warehouse Inc Registered X 

SpaceBound Inc. Registered X 

SPATIALSOFT,LLC Registered X 

Spectrum K12 School 


Strategic Business Support 

LLC Registered X X X X 

Page 9 of 11 372



Notification 

Method 

Plan 

holder 

MWBE 

or 

SDVBE 

Total 

Notified 

Company 


Stridepoint LLC Registered X 

SunGard Registered X X 

SwiftReach Networks, Inc. Registered X 

Synergy Software Solutions, 


TBF Computing Registered X 

Tech Depot Registered X 

Tekvisions, Inc. Registered X 

TerraCloud, Inc. Registered X 

Territo Electric, Inc. Registered X 

The Tech Road, Inc. Registered X X 

Theatrical Bulb Supply Registered X 

Thomas Consultants, Inc. Registered X 

Time Attendance 

Professionals Registered X 

Tools4ever Inc Registered X 

TotalCareIT Registered X 

Tri‐City Retail Systems Registered X 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


Trilogy Integrated Resources Registered 

X 

tw telecom holdings, Inc Registered X 

V2Soft, Inc. Registered X 

Vantage Learning LLC Registered X 

VASTEC, Inc. Registered X 

VendorLink, LLC Registered X 

Virtucom Registered X 

Visual Data Software 

Corporation Registered X 

Vitaver & Associates, Inc. Registered X 

W. B. Hunt Co., Inc Registered X X 

WAVEnet technologies, inc. Registered X 

Page 10 of 11 373



Notification 

Method 

Plan 

holder 

MWBE 

or 

SDVBE 

Total 

Notified 

Company 


West End Information 


Windstream Registered X 

WonderMarket Education Registered X 

WorkForce Software Inc. Registered X 

Total 

Responded 

Total 

Awarded 

MWBE/ 

SDVBE 

Notified 

MWBE/ 

SDVBE 

Responded 

MWBE/ 

SDVBE 

Awarded 


World Wide Technology, Inc. Registered 

X 

Zeno Office Solutions, Inc. Registered X X 

Zetta Pros, LLC Registered X 

ZOHO Corporation Registered X 

Zones, Inc. Registered X 

CELT Corporation Supplemental X 

Education Data Resources Supplemental X 

Education Solutions 

Development Supplemental X 

Focus School Software Supplemental X 

Follett Supplemental X X X 

Global Scholar Supplemental X X X 

Houghton Mifflin Harcourt Supplemental X 

Infinite Campus Supplemental X 

PCG Public Consulting Group Supplemental X X X X 

Pearson Supplemental X X X 

Performance Matters Supplemental X 

Skyward, Inc. Supplemental X 

SunGard Public Sector Supplemental X 

Subtotal of Other Vendors 265 18 0 2 0 2 265 4 1 2 

Grand Total of All Local and 

Other Vendors 269 18 4 2 0 2 269 4 1 2 

Page 11 of 11 374

SPECIAL PROGRAMS, 

INFORMATION & 

TECHNOLOGY SERVICES 


375

FACILITIES 


376

SCHOOL SUPPORT SERVICES 


377

SUPERINTENDENT’S 

RECOMMENDATION 


378

ATTORNEY’S REPORT/LEGAL 

ISSUES 

379

Superintendent’s Update 

380

Distrito Escolar del - Osceola County School District

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