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ST. PETERS HUMAN SERVICES , INCORPORATED
<br /> (A Component Unit of the Indian River County District School Board)
<br /> Statement of Revenues , Expenditures and Changes in Fund Balances
<br /> Governmental Funds
<br /> Year Ended June 30 , 2002
<br /> Special Capital Total
<br /> General Revenue Projects Governmental
<br /> Fund Fund Fund Funds
<br /> Revenues :
<br /> Federal through local $ - 1305922 - 130 , 922
<br /> State through local 9 , 406 - 55 , 764 65 , 170
<br /> Local (note 4) 377 , 572 - - 377 , 572
<br /> Other 21 , 722 - 154425 37 , 147
<br /> Total revenues 408 , 700 130 , 922 71 , 189 610 , 811
<br /> Expenditures :
<br /> Current - education :
<br /> Instruction 202 ,464 60 , 865 - 2633329
<br /> School administration 117 , 907 8 , 309 - 126 ,216
<br /> Facilities acquisition and construction 33 , 000 - 3 , 148 36 , 148
<br /> Food services 20 , 822 43 , 338 - 645160
<br /> Pupil transportation services 22 , 978 - - 22 ,978
<br /> Operation of plant 19 , 652 - - 19 ,652
<br /> Capital outlay :
<br /> Facilities acquisition and construction - 6 , 693 34 , 857 41 , 550
<br /> Total expenditures 416 , 823 119 ,205 38 , 005 574 , 033
<br /> Net change in fund balances (8 , 123 ) 113717 335184 367778
<br /> Fund balances , beginning of year 204276 - 573 ,486 593 , 762
<br /> Fund balances , end of year $ 12 , 153 11 , 717 606 , 670 630 , 540
<br /> Net change in fund balances - total governmental funds 367778
<br /> Amounts reported for governmental activities in the statement of activities are different
<br /> because :
<br /> Governmental funds report capital outlays as expenditures . However, in the statement
<br /> of activities, the cost of those assets is allocated over their estimated useful lives as
<br /> depreciation expense . This is the amount by which capital outlays ($ 41 , 550) exceed
<br /> depreciation expense ($ 11 , 788 ) 29 , 762
<br /> Change in net assets of governmental activities $ 66 , 540
<br /> See accompanying notes to basic financial statements .
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