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

301

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.

Debit

----

----

----

-

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.

Debit

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

.

302


Baker County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

59,959.71 -

89.68

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

.

303


Bay County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

304


Bradford County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

21,153.67 -

74.61

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

.

305


Brevard County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

306


Broward County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

307


Calhoun County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

68,008.40 -

36.64

1,026.39

----

-

--

Credit

67,399.61 645.43

1,026.39

-

---




Ending fund balance

-

----

-------

.

308


Charlotte County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

309


Citrus County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

310


Clay County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

311


Collier County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

312


Columbia County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

313


Dade County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

314


Desoto County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

32,380.16 -

99.10

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

.

315


Dixie County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

18,304.99 -

44.46

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

.

316


Duval County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

317


Escambia County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

318


Flagler County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

319


Franklin County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

45,160.69 -

24.33

681.57

----

-

--

Credit

44,756.43 428.59

681.57

-

---




Ending fund balance

-

----

-------

.

320


Gadsden County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

321


Gilchrist County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

17,054.72 -

52.17

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

.

322


Glades County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

49,108.45 -

26.46

741.15

----

-

--

Credit

48,668.85 466.06

741.15

-

---




Ending fund balance

-

----

-------

.

323


Gulf County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

13,261.42 -

45.98

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

.

324


Hamilton County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

16,512.25 -

40.43

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

.

325


Hardee County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

326


Hendry County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

327


Hernando County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

328


Highlands County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

329


Hillsborough County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

330


Holmes County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

35,291.90 -

60.91

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

.

331


Indian River County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

332


Jackson County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

333


Jefferson County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

23,930.86 -

42.92

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

.

334


Lafayette County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

10,123.49 -

20.77

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

.

335


Lake County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

336


Lee County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

337


Leon County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

338


Levy County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

339


Liberty County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

9,031.55 -

23.32

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

.

340


Madison County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

26,198.28 -

56.60

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

.

341


Manatee County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

342


Marion County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

343


Martin County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

344


Monroe County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

345


Nassau County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

346


Okaloosa County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

347


Okeechobee County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

348


Orange County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

349


Osceola County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

350


Palm Beach County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

351


Pasco County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

352


Pinellas County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

353


Polk County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

354


Putnam County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

355


St. Johns County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

356


St. Lucie County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

357


Santa Rosa County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

358


Sarasota County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

359


Seminole County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

360


Sumter County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

361


Suwannee County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

362


Taylor County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

103,727.07 -

55.88

1,565.46

----

-

--

Credit

102,798.54 984.41

1,565.46

-

---




Ending fund balance

-

----

-------

.

363


Union County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

21,551.54 -

43.48

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

.

364


Volusia County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

365


Wakulla County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

366


Walton County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

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

.

367


Washington County School District









Debit

----

----

----

-

Credit

--

---

---

-






Debit

102,689.09 -

70.64

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

.

201

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

.

202


Broward College
















Credit

--

---

---

-









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

.

203


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

.

204


Chipola College
















Credit

--

---

---

-









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

.

205


Daytona State College
















Credit

--

---

---

-









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

.

206


Edison State College
















Credit

--

---

---

-









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

.

207


Florida State College at Jacksonville
















Credit

--

---

---

-









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

.

208


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

.

209


Gulf Coast State College
















Credit

--

---

---

-









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

.

210


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

.

211


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

.

212


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

-

----

-------

.

213


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

.

214


State College of Florida, Manatee-Sarasota
















Credit

--

---

---

-









Credit

278,164.00 2,663.73

4,236.00

-

---




Ending fund balance

-

----

-------

.

215


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

.

216


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

-

----

-------

.

217


Northwest Florida State College
















Credit

--

---

---

-









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

.

218


Palm Beach State College
















Credit

--

---

---

-









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

.

219


Pasco-Hernando Community College
















Credit

--

---

---

-









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

.

220


Pensacola State College
















Credit

--

---

---

-









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

.

221


Polk State College
















Credit

--

---

---

-









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

.

222


St. Johns River State College
















Credit

--

---

---

-









Credit

172,572.00 1,652.57

2,628.00

-

---




Ending fund balance

-

----

-------

.

223


St. Petersburg College
















Credit

--

---

---

-









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

.

224


Santa Fe College
















Credit

--

---

---

-









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

.

225


Seminole State College of Florida
















Credit

--

---

---

-









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

.

226


South Florida Community College
















Credit

--

---

---

-









Credit

89,044.00 852.69

1,356.00

-

---




Ending fund balance

-

----

-------

.

227


Tallahassee Community College
















Credit

--

---

---

-









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

.

228


Valencia College
















Credit

--

---

---

-









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

.

Documents

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