Entries resulting from bond issuance and refunding: Debit Credit … · For Fiscal Year 2012-2013...

School District Annual Financial Report CO&DS Entries For Fiscal Year 2012-2013

Alachua County School District

Entries resulting from bond issuance and refunding: Fund 310 Capital Projects, COBI Bonds Account # Description 11XX Cash 9200/730 Dues and Fees (Issuance costs - underwriter's discount) 9200/730 Dues and Fees (Issuance costs - bond finance/admin charges) 9299/891 Discounts on Sale of Bonds 3711 Sale of Bonds - SBE/COBI Bonds 3791 Premium on Sale of Bonds

Fund 210 Debt Service Current Bond Refunding Account # Description 9299/761 Payments to Refunded Bond Escrow Agent 9200/730 Dues and Fees (Issuance costs - underwriter's discount) 9200/730 Dues and Fees (Issuance costs - bond finance/admin charges) 9299/892 Discounts on Refunding Bonds 3715 Sale of Refunding Bonds 3792 Premium on Sale of Refunding Bonds 3322 CO&DS Withheld for SBE/COBI Bonds

Fund 210 Debt Service Advance Bond Refunding Account # Description 1114 Cash with Fiscal/Service Agents 9200/730 Dues and Fees (Issuance costs - underwriter's discount) 9200/730 Dues and Fees (Issuance costs - bond finance/admin charges) 9299/892 Discounts on Refunding Bonds 3715 Sale of Refunding Bonds 3792 Premium on Sale of Refunding Bonds 3322 CO&DS Withheld for SBE/COBI Bonds

Fund 210 Debt Service, SBE/COBI Bonds Account # Description 11XX Cash 2210 Accrued Interest Payable

No current bond refunding for the 2012-2013 fiscal year.

No new money bond issues for the 2012-2013 fiscal year.

No advance bond refunding for the 2012-2013 fiscal year.

No accrued interest for the 2012-2013 fiscal year.

Credit

Year-end entries: Fund 360 Capital Projects, CO&DS Account # Description 11XX Cash 1220 Due from Other Agencies 9200/730 Dues and Fees (Administrative expense) 9200/710 Interest 3321 CO&DS Distributed 3325 Interest on Undistributed CO&DS

Fund 100 General Fund Account # Description 7200/310 Professional and Technical Services 3323 CO&DS Withheld for Administration

Fund 210 Debt Service, SBE/COBI Bonds Account # Description 9200/710 Redemption of Principal 9200/720 Interest 9200/730 SBA Sinking Fund Administration Fees 9200/761 Payments to Refunding Bond Escrow 1114 Cash with Fiscal/Service Agents 2210 Accrued Interest Payable 3322 CO&DS Withheld for SBE/COBI Bonds 3326 SBA Sinking Fund Earnings 11XX Cash To record debt service payments, MVLR withheld for debt service, investment earnings, and related fees.

To record CO&DS disbursements, investment earnings, and treasury fees.

To record amounts withheld from MVLR for actual administration fees as provided in Article XII, Section 9, Subsection (d) of the Florida Constitution.

165,029.75 -

569.09

15,942.78

730,000.00 180,500.00

10,447.93 -

Credit

155,573.53 10,025.31

15,942.78

891,335.69 3,894.30

25,717.94

Reconciliation of activity in fund 210, Debt Service: Beginning fund balance as provided in prior school year

Plus: CO&DS withheld Bond interest (revenue on withheld MVLR) Refunded bond proceeds Premium on refunded bonds

Less: Principal payments Interest expenditure Dues and fees (fees on bond interest above) Payments to refunded bonds escrow agent Dues and fees on refunded bonds (admin and underwriter fees) Discount on refunded bonds

Ending fund balance

111,575.18

891,335.69 3,894.30

730,000.00 180,500.00

10,447.93 ---

85,857.24

Baker County School District

Credit

59,959.71 -

2,512.29

90,000.00 18,658.88

941.92 -

Credit

58,469.59 1,579.80

2,512.29

106,504.12 465.32

2,631.36

Ending fund balance

11,215.73

106,504.12 465.32

90,000.00 18,658.88

941.92 ---

8,584.37

Bay County School District

Credit

160,481.14 -

525.59

14,723.97

620,000.00 211,800.00

9,337.96 -

Credit

151,747.85 9,258.88

14,723.97

815,126.18 3,561.34

22,450.44

Ending fund balance

125,416.89

815,126.18 3,561.34

620,000.00 211,800.00

9,337.96 ---

102,966.45

Bradford County School District

Credit

21,153.67 -

2,090.01

105,000.00 14,347.18

1,261.87 -

Credit

19,914.02 1,314.26

2,090.01

117,329.97 512.62

2,766.46

Ending fund balance

9,585.65

117,329.97 512.62

105,000.00 14,347.18

1,261.87 ---

6,819.19

Brevard County School District

Credit

399,957.14 -

1,445.03

40,481.46

1,875,000.00 445,188.76

17,938.18 -

Credit

375,946.19 25,455.98

40,481.46

2,282,336.35 9,971.67

45,818.92

Ending fund balance

258,001.07

2,282,336.35 9,971.67

1,875,000.00 445,188.76

17,938.18 ---

212,182.15

Broward County School District

Credit

1,397,913.94 -

6,044.68

169,337.40

7,665,000.00 2,337,781.95

99,826.14 -

Credit

1,297,474.07 106,484.55

169,337.40

9,822,348.53 42,914.45

237,345.11

Ending fund balance

1,373,465.68

9,822,348.53 42,914.45

7,665,000.00 2,337,781.95

99,826.14 ---

1,136,120.57

Calhoun County School District

Credit

68,008.40 -

1,026.39

Credit

67,399.61 645.43

1,026.39

Ending fund balance

-------

Charlotte County School District

Credit

116,034.57 -

367.75

10,302.30

430,000.00 148,150.00

6,951.63 -

Credit

109,923.92 6,478.40

10,302.30

566,593.78 2,475.48

16,032.37

Ending fund balance

88,571.72

566,593.78 2,475.48

430,000.00 148,150.00

6,951.63 ---

72,539.35

Citrus County School District

Credit

103,767.59 -

336.20

9,418.50

395,000.00 135,900.00

5,307.61 -

Credit

98,181.15 5,922.64

9,418.50

520,300.35 2,273.22

13,634.04

Ending fund balance

79,108.80

520,300.35 2,273.22

395,000.00 135,900.00

5,307.61 ---

65,474.76

Clay County School District

Credit

416,390.27 -

738.84

20,698.17

770,000.00 203,246.07

11,057.31 -

Credit

404,113.47 13,015.64

20,698.17

955,066.36 4,172.74

25,064.28

Ending fund balance

123,990.73

955,066.36 4,172.74

770,000.00 203,246.07

11,057.31 ---

98,926.45

Collier County School District

Credit

732,360.23 -

955.08

26,755.92

820,000.00 242,500.00

12,664.16 -

Credit

716,490.37 16,824.94

26,755.92

1,040,481.71 4,545.93

30,136.52

Ending fund balance

147,384.54

1,040,481.71 4,545.93

820,000.00 242,500.00

12,664.16 ---

117,248.02

Columbia County School District

Credit

69,963.93 -

180.25

5,049.69

210,000.00 60,250.00

3,629.77 -

Credit

66,968.78 3,175.40

5,049.69

264,627.53 1,156.17 8,096.07

Ending fund balance

37,575.91

264,627.53 1,156.17

210,000.00 60,250.00

3,629.77 ---

29,479.84

Dade County School District

Credit

1,551,540.98 -

8,125.70

227,636.94

10,825,000.00 2,990,603.66

183,270.75 -

Credit

1,416,521.60 143,145.08

227,636.94

13,531,637.46 59,120.57

408,116.38

Ending fund balance

1,870,581.78

13,531,637.46 59,120.57

10,825,000.00 2,990,603.66

183,270.75 ---

1,462,465.40

Desoto County School District

Credit

32,380.16 -

2,776.08

115,000.00 39,650.00

1,876.21 -

Credit

30,733.58 1,745.68

2,776.08

151,562.34 662.19

4,301.68

Ending fund balance

23,736.36

151,562.34 662.19

115,000.00 39,650.00

1,876.21 ---

19,434.68

Dixie County School District

Credit

18,304.99 -

1,245.60

45,000.00 20,500.00

1,029.51 -

Credit

17,566.18 783.27

1,245.60

64,228.22 280.62

2,020.67

Ending fund balance

12,411.84

64,228.22 280.62

45,000.00 20,500.00

1,029.51 ---

10,391.17

Duval County School District

Credit

679,764.58 -

2,350.47

65,846.76

2,945,000.00 816,400.00

47,501.92 -

Credit

640,708.59 41,406.46

65,846.76

3,683,228.65 16,092.26

109,581.01

Ending fund balance

505,654.55

3,683,228.65 16,092.26

2,945,000.00 816,400.00

47,501.92 ---

396,073.54

Escambia County School District

Credit

198,595.44 -

864.46

24,217.14

1,145,000.00 285,746.11

15,909.87 -

Credit

184,231.42 15,228.48

24,217.14

1,406,027.44 6,143.02

34,485.52

Ending fund balance

174,692.48

1,406,027.44 6,143.02

1,145,000.00 285,746.11

15,909.87 ---

140,206.96

Flagler County School District

Credit

223,826.38 -

263.14

7,371.75

180,000.00 89,181.26

5,452.33 -

Credit

219,453.94 4,635.58

7,371.75

264,624.31 1,156.16 8,853.12

Ending fund balance

55,830.51

264,624.31 1,156.16

180,000.00 89,181.26

5,452.33 ---

46,977.39

Franklin County School District

Credit

45,160.69 -

681.57

Credit

44,756.43 428.59

681.57

Ending fund balance

-------

Gadsden County School District

Credit

46,507.99 -

156.04

4,371.30

185,000.00 63,100.00

2,237.23 -

Credit

43,915.22 2,748.81

4,371.30

243,133.48 1,062.27 6,141.48

Ending fund balance

36,274.58

243,133.48 1,062.27

185,000.00 63,100.00

2,237.23 ---

30,133.10

Gilchrist County School District

Credit

17,054.72 -

1,461.42

65,000.00 16,500.00

1,622.93 -

Credit

16,187.90 918.99

1,461.42

79,778.68 348.56

2,995.69

Ending fund balance

11,537.57

79,778.68 348.56

65,000.00 16,500.00

1,622.93 ---

8,541.88

Glades County School District

Credit

49,108.45 -

741.15

Credit

48,668.85 466.06

741.15

Ending fund balance

-------

Gulf County School District

Credit

13,261.42 -

1,287.99

50,000.00 23,500.00

2,885.37 -

Credit

12,497.47 809.93

1,287.99

72,080.54 314.92

3,989.91

Ending fund balance

17,640.88

72,080.54 314.92

50,000.00 23,500.00

2,885.37 ---

13,650.97

Hamilton County School District

Credit

16,512.25 -

1,132.53

45,000.00 14,750.00

1,822.73 -

Credit

15,840.51 712.17

1,132.53

58,528.96 255.72

2,788.05

Ending fund balance

11,076.44

58,528.96 255.72

45,000.00 14,750.00

1,822.73 ---

8,288.39

Hardee County School District

Credit

45,379.64 -

102.66

2,875.86

105,000.00 43,100.00

1,009.38 -

Credit

43,673.87 1,808.43

2,875.86

145,174.27 634.28

3,300.83

Ending fund balance

23,770.12

145,174.27 634.28

105,000.00 43,100.00

1,009.38 ---

20,469.29

Hendry County School District

Credit

43,755.78 -

150.15

4,206.30

190,000.00 50,000.00

3,082.53 -

Credit

41,260.88 2,645.05

4,206.30

234,952.82 1,026.52 7,103.19

Ending fund balance

31,301.45

234,952.82 1,026.52

190,000.00 50,000.00

3,082.53 ---

24,198.26

Hernando County School District

Credit

109,293.52 -

469.52

13,153.41

530,000.00 246,508.01

5,568.82 -

Credit

101,491.77 8,271.27

13,153.41

762,248.82 3,330.31

16,497.70

Ending fund balance

135,550.93

762,248.82 3,330.31

530,000.00 246,508.01

5,568.82 ---

119,053.23

Highlands County School District

Credit

76,821.10 -

239.73

6,715.98

305,000.00 71,150.00

5,441.91 -

Credit

72,837.62 4,223.21

6,715.98

368,178.40 1,608.59

11,804.92

Ending fund balance

46,603.45

368,178.40 1,608.59

305,000.00 71,150.00

5,441.91 ---

34,798.53

Hillsborough County School District

Credit

787,789.90 -

4,093.55

114,678.03

4,790,000.00 2,149,174.01

110,028.29 -

Credit

719,770.39 72,113.06

114,678.03

6,810,753.58 29,756.61

208,692.11

Ending fund balance

1,304,888.09

6,810,753.58 29,756.61

4,790,000.00 2,149,174.01

110,028.29 ---

1,096,195.98

Holmes County School District

Credit

35,291.90 -

1,706.49

50,000.00 29,250.00

56.83 -

Credit

34,279.72 1,073.09

1,706.49

77,779.79 492.02

1,035.02

Ending fund balance

14,601.23

77,779.79 492.02

50,000.00 29,250.00

56.83 ---

13,566.21

Indian River County School District

Credit

79,303.44 -

360.72

10,105.20

330,000.00 270,312.50

3,225.06 -

Credit

73,309.70 6,354.46

10,105.20

590,265.10 2,578.91

10,693.55

Ending fund balance

143,338.19

590,265.10 2,578.91

330,000.00 270,312.50

3,225.06 ---

132,644.64

Jackson County School District

Credit

55,674.45 -

155.19

4,347.42

175,000.00 62,100.00

2,160.46 -

Credit

53,095.85 2,733.79

4,347.42

232,384.73 1,015.30 5,860.43

Ending fund balance

35,627.16

232,384.73 1,015.30

175,000.00 62,100.00

2,160.46 ---

29,766.73

Jefferson County School District

Credit

23,930.86 -

1,202.25

50,000.00 6,674.98

405.78 -

Credit

23,217.77 756.01

1,202.25

55,729.98 243.49

1,107.29

Ending fund balance

4,093.41

55,729.98 243.49

50,000.00 6,674.98

405.78 ---

2,986.12

Lafayette County School District

Credit

10,123.49 -

581.94

20,000.00 9,000.00 1,096.67

Credit

9,778.32 365.94

581.94

28,435.74 124.24

1,536.69

Ending fund balance

6,738.12

28,435.74 124.24

20,000.00 9,000.00 1,096.67

5,201.43

Lake County School District

Credit

163,441.29 -

792.96

22,214.16

825,000.00 505,830.78

17,094.79 -

Credit

150,265.31 13,968.94

22,214.16

1,308,464.53 5,716.76

33,744.28

Ending fund balance

289,853.60

1,308,464.53 5,716.76

825,000.00 505,830.78

17,094.79 ---

256,109.32

Lee County School District

Credit

1,138,714.66 -

1,816.89

50,898.81

1,650,000.00 627,328.21

23,742.95 -

Credit

1,108,524.82 32,006.73

50,898.81

2,233,830.37 9,759.74

57,481.05

Ending fund balance

363,704.01

2,233,830.37 9,759.74

1,650,000.00 627,328.21

23,742.95 ---

306,222.96

Leon County School District

Credit

187,634.99 -

725.52

20,324.97

905,000.00 278,237.50

13,392.64 -

Credit

175,579.55 12,780.96

20,324.97

1,159,093.48 5,064.15

32,472.51

Ending fund balance

166,879.81

1,159,093.48 5,064.15

905,000.00 278,237.50

13,392.64 ---

134,407.30

Levy County School District

Credit

32,197.55 -

123.39

3,456.66

150,000.00 50,850.00

3,147.81 -

Credit

30,147.29 2,173.65

3,456.66

196,840.05 860.01

6,297.75

Ending fund balance

31,920.87

196,840.05 860.01

150,000.00 50,850.00

3,147.81 ---

25,623.12

Liberty County School District

Credit

9,031.55 -

653.31

25,000.00 9,900.00

717.99 -

Credit

8,644.05 410.82

653.31

34,256.64 149.67

1,211.68

Ending fund balance

6,430.90

34,256.64 149.67

25,000.00 9,900.00

717.99 ---

5,219.22

Madison County School District

Credit

26,198.28 -

1,585.62

60,000.00 20,500.00

2,392.44 -

Credit

25,257.79 997.09

1,585.62

78,864.59 344.56

3,683.29

Ending fund balance

15,116.31

78,864.59 344.56

60,000.00 20,500.00

2,392.44 ---

11,433.02

Manatee County School District

Credit

185,253.95 -

961.41

26,933.10

1,100,000.00 529,098.01

16,721.12 -

Credit

169,279.00 16,936.36

26,933.10

1,599,327.90 6,987.56

39,503.67

Ending fund balance

300,569.71

1,599,327.90 6,987.56

1,100,000.00 529,098.01

16,721.12 ---

261,066.04

Marion County School District

Credit

313,173.11 -

851.63

23,857.86

1,035,000.00 254,210.40

8,514.79 -

Credit

299,022.19 15,002.55

23,857.86

1,267,643.95 5,538.42

24,542.82

Ending fund balance

143,988.09

1,267,643.95 5,538.42

1,035,000.00 254,210.40

8,514.79 ---

119,445.27

Martin County School District

Credit

199,077.60 -

872.04

24,429.60

915,000.00 527,870.35

13,664.64 -

Credit

184,587.56 15,362.08

24,429.60

1,419,622.84 6,202.42

30,709.73

Ending fund balance

293,877.00

1,419,622.84 6,202.42

915,000.00 527,870.35

13,664.64 ---

263,167.27

Monroe County School District

Credit

56,013.27 -

175.37

4,912.83

240,000.00 34,161.02

2,622.45 -

Credit

53,099.30 3,089.34

4,912.83

269,509.87 1,177.51 6,096.09

Ending fund balance

22,086.59

269,509.87 1,177.51

240,000.00 34,161.02

2,622.45 ---

15,990.50

Nassau County School District

Credit

69,841.19 -

204.64

5,732.76

235,000.00 81,350.00

4,287.27 -

Credit

66,440.89 3,604.94

5,732.76

310,010.35 1,354.45 9,272.47

Ending fund balance

49,577.02

310,010.35 1,354.45

235,000.00 81,350.00

4,287.27 ---

40,304.55

Okaloosa County School District

Credit

111,413.55 -

583.39

16,343.25

775,000.00 216,825.00

13,989.59 -

Credit

101,719.80 10,277.14

16,343.25

971,486.95 4,244.49

30,083.15

Ending fund balance

137,052.39

971,486.95 4,244.49

775,000.00 216,825.00

13,989.59 ---

106,969.24

Okeechobee County School District

Credit

40,325.04 -

137.92

3,863.79

165,000.00 55,100.00

3,722.42 -

Credit

38,033.29 2,429.67

3,863.79

215,688.92 942.36

7,191.14

Ending fund balance

35,208.30

215,688.92 942.36

165,000.00 55,100.00

3,722.42 ---

28,017.16

Orange County School District

Credit

2,077,057.21 -

3,755.53

105,208.47

3,795,000.00 1,200,400.00

55,509.44 -

Credit

2,014,654.43 66,158.31

105,208.47

4,894,035.10 21,382.34

135,492.00

Ending fund balance

715,584.51

4,894,035.10 21,382.34

3,795,000.00 1,200,400.00

55,509.44 ---

580,092.51

Osceola County School District

Credit

539,785.61 -

1,178.35

33,010.62

1,165,000.00 512,796.37

13,224.55 -

Credit

520,205.87 20,758.09

33,010.62

1,647,491.51 7,197.99

36,331.42

Ending fund balance

285,075.17

1,647,491.51 7,197.99

1,165,000.00 512,796.37

13,224.55 ---

248,743.75

Palm Beach County School District

Credit

1,154,811.85 -

3,646.85

102,163.95

4,280,000.00 1,441,043.41

33,736.21 -

Credit

1,094,214.88 64,243.82

102,163.95

5,614,551.17 24,530.32

115,698.13

Ending fund balance

792,134.80

5,614,551.17 24,530.32

4,280,000.00 1,441,043.41

33,736.21 ---

676,436.67

Pasco County School District

Credit

300,523.98 -

1,441.51

40,382.82

1,635,000.00 782,139.06

36,554.53 -

Credit

276,571.54 25,393.95

40,382.82

2,375,233.64 10,377.54 68,082.41

Ending fund balance

467,780.02

2,375,233.64 10,377.54

1,635,000.00 782,139.06

36,554.53 ---

399,697.61

Pinellas County School District

Credit

543,272.00 -

2,412.39

67,581.36

2,775,000.00 1,237,850.00

140,390.95 -

Credit

503,187.16 42,497.23

67,581.36

3,934,655.48 17,190.76

201,394.71

Ending fund balance

905,833.69

3,934,655.48 17,190.76

2,775,000.00 1,237,850.00

140,390.95 ---

704,438.98

Polk County School District

Credit

471,150.50 -

1,792.73

50,222.13

2,170,000.00 743,766.55

36,510.46 -

Credit

441,362.02 31,581.21

50,222.13

2,856,557.85 12,480.48 81,238.68

Ending fund balance

447,755.34

2,856,557.85 12,480.48

2,170,000.00 743,766.55

36,510.46 ---

366,516.66

Putnam County School District

Credit

80,783.18 -

268.23

7,514.34

325,000.00 99,191.02

6,059.59 -

Credit

76,326.16 4,725.25

7,514.34

417,115.50 1,822.40

11,312.71

Ending fund balance

61,891.83

417,115.50 1,822.40

325,000.00 99,191.02

6,059.59 ---

50,579.12

St. Johns County School District

Credit

240,700.48 -

659.24

18,468.27

640,000.00 360,227.06

15,869.94 -

Credit

229,746.31 11,613.41

18,468.27

983,003.42 4,294.80

28,798.78

Ending fund balance

213,793.01

983,003.42 4,294.80

640,000.00 360,227.06

15,869.94 ---

184,994.23

St. Lucie County School District

Credit

461,840.56 -

761.39

21,329.70

790,000.00 180,213.52

9,790.14 -

Credit

449,189.18 13,412.77

21,329.70

951,461.12 4,156.99

24,385.55

Ending fund balance

109,806.54

951,461.12 4,156.99

790,000.00 180,213.52

9,790.14 ---

85,420.99

Santa Rosa County School District

Credit

97,004.57 -

500.48

14,020.50

610,000.00 237,735.79

8,042.67 -

Credit

88,688.53 8,816.52

14,020.50

831,990.97 3,635.02

20,152.47

Ending fund balance

135,889.72

831,990.97 3,635.02

610,000.00 237,735.79

8,042.67 ---

115,737.25

Sarasota County School District

Credit

198,034.26 -

1,027.26

28,777.98

1,165,000.00 574,741.25

24,755.45 -

Credit

180,965.04 18,096.48

28,777.98

1,708,788.98 7,465.81

48,241.91

Ending fund balance

339,760.75

1,708,788.98 7,465.81

1,165,000.00 574,741.25

24,755.45 ---

291,518.84

Seminole County School District

Credit

336,138.20 -

1,337.33

37,464.39

1,480,000.00 700,785.84

41,757.80 -

Credit

313,916.77 23,558.76

37,464.39

2,146,244.84 9,377.08

66,921.72

Ending fund balance

436,709.29

2,146,244.84 9,377.08

1,480,000.00 700,785.84

41,757.80 ---

369,787.57

Sumter County School District

Credit

95,565.94 -

146.13

4,093.68

145,000.00 34,500.00

2,418.76 -

Credit

93,137.84 2,574.23

4,093.68

175,680.48 767.56

5,470.72

Ending fund balance

22,161.82

175,680.48 767.56

145,000.00 34,500.00

2,418.76 ---

16,691.10

Suwannee County School District

Credit

39,128.86 -

113.42

3,177.36

130,000.00 44,900.00

2,650.02 -

Credit

37,244.26 1,998.02

3,177.36

171,402.38 748.87

5,398.77

Ending fund balance

27,930.36

171,402.38 748.87

130,000.00 44,900.00

2,650.02 ---

22,531.59

Taylor County School District

Credit

103,727.07 -

1,565.46

Credit

102,798.54 984.41

1,565.46

Ending fund balance

-------

Union County School District

Credit

21,551.54 -

1,217.97

45,000.00 15,183.92

1,666.78 -

Credit

20,829.12 765.90

1,217.97

59,150.91 258.43

2,441.36

Ending fund balance

10,951.07

59,150.91 258.43

45,000.00 15,183.92

1,666.78 ---

8,509.71

Volusia County School District

Credit

336,372.33 -

1,226.73

34,365.96

1,470,000.00 509,724.98

20,626.11 -

Credit

315,988.69 21,610.37

34,365.96

1,940,709.35 8,479.08

51,162.66

Ending fund balance

298,089.69

1,940,709.35 8,479.08

1,470,000.00 509,724.98

20,626.11 ---

246,927.03

Wakulla County School District

Credit

63,322.85 -

102.70

2,877.12

95,000.00 34,850.00

1,193.60 -

Credit

61,616.33 1,809.22

2,877.12

127,314.55 556.25

3,172.80

Ending fund balance

19,960.51

127,314.55 556.25

95,000.00 34,850.00

1,193.60 ---

16,787.71

Walton County School District

Credit

107,165.29 -

135.50

3,795.87

120,000.00 27,500.00

2,225.94 -

Credit

104,913.83 2,386.96

3,795.87

144,348.30 630.67

4,746.97

Ending fund balance

18,254.79

144,348.30 630.67

120,000.00 27,500.00

2,225.94 ---

13,507.82

Washington County School District

Credit

102,689.09 -

1,978.95

20,000.00 9,000.00 1,005.68

Credit

101,515.31 1,244.42

1,978.95

28,435.74 124.24

1,445.70

Ending fund balance

6,556.14

28,435.74 124.24

20,000.00 9,000.00 1,005.68

5,110.44

Community College Annual Financial Report CO&DS Entries For Fiscal Year 2012-2013

Brevard Community College

Entries resulting from bond issuance and refunding: Debit Fund 7 - Unexpended Plant Account # Description

Cash -Dues and Fees (Issuance costs - underwriter's discount) -Dues and Fees (Issuance costs - bond finance/admin charges) -Discounts on Sale of Bonds -

Sale of Bonds - SBE/COBI Bonds Premium on Sale of Bonds

Fund 210 Debt Service Current Bond Refunding Account # Description

Payments to Refunded Bond Escrow Agent -Dues and Fees (Issuance costs - underwriter's discount) -Dues and Fees (Issuance costs - bond finance/admin charges) -Discounts on Refunding Bonds -

Sale of Refunding Bonds Premium on Sale of Refunding Bonds CO&DS Withheld for SBE/COBI Bonds

Fund 210 Debt Service Advance Bond Refunding Account # Description

Cash with Fiscal/Service Agents -Dues and Fees (Issuance costs - underwriter's discount) -Dues and Fees (Issuance costs - bond finance/admin charges) -Discounts on Refunding Bonds -

Fund 8 - Retirement of Indebtedness Account # Description

Cash -Accrued Interest Payable

Credit

Year-end entries: Debit Fund 7 - Unexpended Plant Account # Description 10100 Cash - Cash Disbursements 211,301.27

Due from Other Agencies -64500 Other Services (Admin Charges - State Treasury) 267.26 68530 Interest 42210 Revenue - License Tag Fees Appropriation (MVLR) 48100 Revenue - Interest and Divendends (Interest Earned on MVLR Withheld)

Fund 1 - Current Funds - Unrestricted Account # Description 64500 Other Services (Admin Charges - DOE) 7,487.10 42210 Revenue - License Tag Fees Appropriation (MVLR)

Fund 8 - Retirement of Indebtedness Account # Description 69000 Payment of Debt Principle (SBE Capital Outlay Bonds) 245,000.00 68530 Interest on Debt (SBE Capital Outlay Bonds) 44,969.36 64500 SBA Sinking Fund Administration Fees 208.07

Payments to Refunding Bond Escrow -Cash with Fiscal/Service Agents Accrued Interest Payable -

42210 Revenue - License Tag Fees Appropriation (MVLR) 48100 SBA Sinking Fund Earnings -102XX Investments - Cash Equivalent (SBA) To record debt service payments, MVLR withheld for debt service, investment earnings, and related fees.

Credit

206,860.41 4,708.12

7,487.10

284,792.49 1,400.23 3,984.71

Reconciliation of activity in Fund 8 - Retirement of Indebtedness: Beginning fund balance as provided in prior school year

Plus: Revenue - License Tag Fees Appropriation (MVLR) Revenue - Interest and Divendends (SBA Sinking Fund Interest Earnings) Refunded bond proceeds Premium on refunded bonds

Less: Payment of Debt Principle (SBE Capital Outlay Bonds) Interest on Debt (SBE Capital Outlay Bonds) Other Services (Admin Charges - SBA) Payments to refunded bonds escrow agent Dues and fees on refunded bonds (admin and underwriter fees) Discount on refunded bonds

Ending fund balance

22,461.21

284,792.49 1,400.23

245,000.00 44,969.36

208.07 ---

18,476.50

Broward College

Credit

540,965.23 10,843.56

17,244.00

591,390.77 5,386.64 7,154.67

Ending fund balance

77,713.02

591,390.77 5,386.64

440,000.00 163,500.00

432.08 ---

70,558.35

College of Central Florida

Credit

Fund 8 - Retirement of Indebtedness Account # Description 69000 Payment of Debt Principle (SBE Capital Outlay Bonds) 95,000.00 68530 Interest on Debt (SBE Capital Outlay Bonds) 16,570.54 64500 SBA Sinking Fund Administration Fees 3,904.71

Credit

119,018.15 2,188.33

3,480.00

109,501.85 478.42

5,494.98

Ending fund balance

16,053.17

109,501.85 478.42

95,000.00 16,570.54

3,904.71 ---

10,558.19

Chipola College

Credit

14,722.77 675.36

1,074.00

55,803.23 243.81

4,540.02

Ending fund balance

13,207.71

55,803.23 243.81

45,000.00 12,000.00

3,587.06 ---

8,667.69

Daytona State College

Credit

94,346.83 5,584.02

8,880.00

488,773.17 2,135.48 9,820.00

Ending fund balance

79,454.12

488,773.17 2,135.48

355,000.00 141,670.52

4,058.13 ---

69,634.12

Edison State College

Credit

97,054.06 3,429.64

5,454.00

261,091.94 1,140.73

13,252.52

Ending fund balance

70,868.29

261,091.94 1,140.73

165,000.00 100,445.28

10,039.91 ---

57,615.77

Florida State College at Jacksonville

Credit

275,118.67 10,485.12

16,674.00

819,807.33 13,114.93 4,426.70

Ending fund balance

91,388.28

819,807.33 13,114.93

620,000.00 216,750.00

598.96 ---

86,961.58

Florida Keys Community College

Credit

Fund 1 - Current Funds - Unrestricted Account # Description 64500 Other Services (Admin Charges - DOE) 714.00 42210 Revenue - License Tag Fees Appropriation (MVLR)

Credit

11,666.21 448.99

714.00

35,219.79 153.88

3,077.96

Ending fund balance

7,909.37

35,219.79 153.88

30,000.00 6,000.00 2,451.63

4,831.41

Gulf Coast State College

Credit

32,745.35 1,626.16

2,586.00

137,068.65 598.86

13,482.92

Ending fund balance

37,388.41

137,068.65 598.86

110,000.00 30,000.00 11,150.43

23,905.49

Hillsborough Community College

Credit

42210 Revenue - License Tag Fees Appropriation (MVLR) 48100 SBA Sinking Fund Earnings -102XX Investments - Cash Equivalent (SBA) 21,386.46 To record debt service payments, MVLR withheld for debt service, investment earnings, and related fees.

Credit

406,765.13 7,255.45

11,538.00

350,896.87 27,445.96

Ending fund balance

350,896.87 27,445.96

255,000.00 101,700.00

256.37 ---

21,386.46

Indian River State College

Credit

42210 Revenue - License Tag Fees Appropriation (MVLR) 48100 SBA Sinking Fund Earnings -102XX Investments - Cash Equivalent (SBA) -To record debt service payments, MVLR withheld for debt service, investment earnings, and related fees.

Credit

94,573.01 4,844.51

7,704.00

411,322.99 1,797.10

25,097.47

Ending fund balance

96,769.14

411,322.99 1,797.10

305,000.00 113,236.49

19,981.07 ---

71,671.67

Florida Gateway College

Credit

Fund 8 - Retirement of Indebtedness Account # Description 69000 Payment of Debt Principle (SBE Capital Outlay Bonds) -68530 Interest on Debt (SBE Capital Outlay Bonds) -64500 SBA Sinking Fund Administration Fees -

Credit

83,922.00 803.65

1,278.00

Ending fund balance

-------

Lake-Sumter Community College

Credit

Due to Other Agencies -64500 Other Services (Admin Charges - State Treasury) 58.68 68530 Interest 42210 Revenue - License Tag Fees Appropriation (MVLR) 48100 Revenue - Interest and Divendends (Interest Earned on MVLR Withheld)

42210 Revenue - License Tag Fees Appropriation (MVLR) 48100 SBA Sinking Fund Earnings -102XX Investments - Cash Equivalent (SBA) 2,686.17 To record debt service payments, MVLR withheld for debt service, investment earnings, and related fees.

Credit

65,550.18 1,033.80

1,644.00

42,405.82 3,561.33

Ending fund balance

42,405.82 3,561.33

30,000.00 13,250.00

30.98 ---

2,686.17

State College of Florida, Manatee-Sarasota

Credit

278,164.00 2,663.73

4,236.00

Ending fund balance

-------

Miami Dade College

Credit

Due from Other Agencies -64500 Other Services (Admin Charges - State Treasury) 1,107.72 68530 Interest 42210 Revenue - License Tag Fees Appropriation (MVLR) 48100 Revenue - Interest and Divendends (Interest Earned on MVLR Withheld)

Fund 8 - Retirement of Indebtedness Account # Description 69000 Payment of Debt Principle (SBE Capital Outlay Bonds) 1,020,000.00 68530 Interest on Debt (SBE Capital Outlay Bonds) 131,973.82 64500 SBA Sinking Fund Administration Fees 5,011.72

Credit

906,170.71 19,513.87

31,032.00

1,131,597.29 4,944.02

20,444.23

Ending fund balance

75,125.56

1,131,597.29 4,944.02

1,020,000.00 131,973.82

5,011.72 ---

54,681.33

North Florida Community College

Credit

Fund 1 - Current Funds - Unrestricted Account # Description 64500 Other Services (Admin Charges - DOE) 669.78 42210 Revenue - License Tag Fees Appropriation (MVLR)

Credit

43,982.22 421.18

669.78

Ending fund balance

-------

Northwest Florida State College

Credit

45,616.26 2,029.87

3,228.00

166,355.74 726.82

4,434.25

Ending fund balance

19,034.88

166,355.74 726.82

140,000.00 29,307.33

2,209.48 ---

14,600.63

Palm Beach State College

Credit

278,910.74 6,712.14

10,674.00

422,015.26 1,843.81

10,003.02

Ending fund balance

86,020.42

422,015.26 1,843.81

275,000.00 155,050.00

3,812.09 ---

76,017.40

Pasco-Hernando Community College

Credit

99,411.89 2,603.36

4,140.00

172,448.11 1,268.00 1,559.88

Ending fund balance

50,006.73

172,448.11 1,268.00

75,000.00 100,150.00

125.99 ---

48,446.85

Pensacola State College

Credit

70,438.67 4,145.11

6,591.78

362,421.55 5,755.26 1,937.98

Ending fund balance

39,991.37

362,421.55 5,755.26

275,000.00 94,850.00

264.79 ---

38,053.39

Polk State College

Credit

164,863.04 2,720.32

4,326.00

119,210.96 520.84

2,551.92

Ending fund balance

14,524.88

119,210.96 520.84

95,000.00 26,750.00

533.72 ---

11,972.96

St. Johns River State College

Credit

172,572.00 1,652.57

2,628.00

Ending fund balance

-------

St. Petersburg College

Credit

257,210.24 7,342.23

11,676.00

509,513.76 2,226.10 8,996.94

Ending fund balance

90,809.21

509,513.76 2,226.10

350,000.00 167,639.44

3,097.36 ---

81,812.27

Santa Fe College

Credit

158,287.26 4,240.83

6,744.00

284,568.74 1,243.30 9,272.52

Ending fund balance

30,516.27

284,568.74 1,243.30

250,000.00 39,639.36

5,445.20 ---

21,243.75

Seminole State College of Florida

Credit

196,058.98 5,308.59

8,442.00

358,299.02 1,565.43

12,286.51

Ending fund balance

59,924.82

358,299.02 1,565.43

275,000.00 89,748.30

7,402.66 ---

47,638.31

South Florida Community College

Credit

89,044.00 852.69

1,356.00

Ending fund balance

-------

Tallahassee Community College

Credit

91,183.96 4,557.76

7,248.00

384,768.04 1,681.08

21,583.36

Ending fund balance

120,214.84

384,768.04 1,681.08

220,000.00 171,287.50

16,744.98 ---

98,631.48

Valencia College

Credit

354,024.98 10,228.56

16,266.00

714,109.02 6,838.99 7,098.73

Ending fund balance

123,795.25

714,109.02 6,838.99

470,000.00 257,525.00

521.74 ---

116,696.52

Entries resulting from bond issuance and refunding: Debit Credit … · For Fiscal Year 2012-2013...

Documents

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State of Ohio...2012 SERIES A Dated: Date of Issuance Due: As shown on inside cover The $28,345,000 State of Ohio Higher Educational Facility Revenue Refunding Bonds (Case Western

Massachusetts Refunding Guidelines - Massachusetts investor

Maturities }l ^Coupon Refunding - treasury.gov · October — December 1984^ Uses Coupon . Maturities }l 121V4 Foreign Nonmarketables Sources ^Coupon Refunding ... 9-.••••••

Procedures for Issuance & Lifting of Alert Orders for Formal Entries Filed in the e2m System

Refunding and Reorganizing Your Agency's Debt Obligations

PENNSYLVANIA TURNPIKE COMMISSION · PENNSYLVANIA TURNPIKE COMMISSION $411,075,000.00 Revenue Refunding Bonds consisting of $331,210,000.00 Turnpike Subordinate Revenue Refunding Bonds,

Lansdale bond refunding report

BOOK ENTRY ONLY NEW ISSUE - Refunding

Refunding Chart

Bond Refunding Update March 23, 2015. Discussion Topics I.Bond Market Update II.Bond Refunding Goals III.Preliminary Refunding Results IV.Next Steps 2

ADVANCE REFUNDINGS OF MUNICIPAL BONDS ABSTRACTyxing/advance-refunding-JFFINAL.pdf · tensive data set of municipal bond advance refunding transactions. Speciﬁcally, the data set

Revenue Refunding Bonds February 21, 2013. Sale of Refunding Bonds $143.9 million in refunding bonds sold competitively on February 12 and 13 Refinance

IRREVOCABLE REFUNDING INSTRUCTIONS … · IRREVOCABLE REFUNDING INSTRUCTIONS . Relating to . Milpitas Redevelopment Agency . Redevelopment Project Area No. 1 . 2003 Tax Allocation

… · -journal entries for issuance of shares -incorporation of a partnership Stock Rights, Stock Options & Convertible Securi ties -warrants and stock rights -stock option constructs

2012 CERTIFICATES OF PARTICIPATION (Refunding and Capital … · 2012. 7. 6. · 2012 Certificates of Participation (Refunding and Capital Projects) MATURITY SCHEDULE Maturity Date

ESCONDIDO UNION SCHOOL DISTRICT 2015 Refunding Certificates …cdiacdocs.sto.ca.gov/2015-1145.pdf · 2016. 11. 7. · 2015 Refunding Certificates of Participation $15,100,000 Serial

€¦ · Web viewauthorizing the issuance of. dallas independent school district unlimited tax refunding bonds. adopted: august 16, 2018 table of contents. page. article i definitions

County of Los Angeles Redevelopment Refunding Authorityttc.lacounty.gov/wp-content/uploads/2018/10/CALosAngeles12a-FIN … · COUNTY OF LOS ANGELES REDEVELOPMENT REFUNDING AUTHORITY