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School Board Discretely
Presented Component Unit
Governmental Funds
Special Revenue Fund
School Operating Fund – This fund reflects the activity related to the operations
of the County’s public school system.
Permanent Fund
Keith Jonas Memorial
Fund – This fund reflects activity related to trust assets
designed to finance and benefit educational programs in the school system.
Fiduciary Funds
Pension Trust Fund
Supplemental Retirement
Program Fund –
This fund reflects activity related to pension trust assets to
provide certain qualified School Board employees with additional
retirement benefits.
Agency Fund
School Activity Fund – This fund
reflects monies held for students to use for educational, recreational, or
cultural purposes.
Exhibits
- C-1 Balance Sheet - Governmental Funds
- C-2 Statement of Revenues,
Expenditures, and Changes in Fund Balances - Governmental Funds
- C-3 Schedule of Revenues, Expenditures,
and Changes in Fund Balance
Budget and Actual - School Operating Fund
- C-4 Statement of Fiduciary Net Assets
- C-5 Statement of Changes in Fiduciary
Net Assets
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