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ST. PETERS HUMAN SERVICES , INCORPORATED (A Component Unit of the Indian River County District School Board) Notes to Basic Financial Statements (j) Revenue Sources Revenues for current operations are received primarily from the District pursuant to the funding provisions included in the Academy ' s charter. In accordance with the funding provisions of the charter and Section 228 . 056 ( 13 ) , Florida Statutes, the Academy reports the number of full -time equivalent (FTE) students and related data to the District. Under provisions of Section 236 . 081 , Florida Statutes , the District reports the number of FTE students and related data to the Florida Department of Education (FDOE) for funding through the Florida Education Finance Program. Funding for the Academy is adjusted during the year to reflect the revised calculations by the FDOE and the actual weighted FTE students reported by the Academy during the designated FTE student survey periods . (2) Receivables As of June 30 , 2002 , due from primary government includes $ 105 , 962 of funding under the Capital Outlay allocation, and $ 124, 300 of funding under the School Infrastructure Thrift (SIT) program, which are accounted for in the capital projects fund . Such funds are held in an investment account by the Indian River County School District on behalf of the Academy . As of June 30 , 2002 , due from primary government includes $ 3 , 823 of funding under the federal dissemination grant to be reimbursed to the Academy for expenditures incurred under the grant during the year ended June 30 , 2002 . The Academy ' s capital projects fund made advances to the general fund during the year ended June 30 , 2002 . As of June 30 , 2002, the Academy ' s capital projects fund was due $ 50 ,000 from the general fund. (3) General Fixed Assets The following is a summary of the changes in the Academy' s governmental capital assets for the year ended June 30 , 2002 : Balance Balance 2001 Additions Retirements 2002 Improvements other than buildings $ 91393 — — 9 , 393 Buildings and improvements 15023 — — 1 ,023 Furniture , fixtures , and equipment 47 , 737 26 , 396 — 741133 Computer software 3 ,712 39339 — 71051 Construction in progress 5 , 000 11 , 815 — 16 , 815 Total capital assets 66 , 865 41 , 550 — 108 ,415 Less accumulated depreciation for: Improvements other than buildings 1 , 084 898 — 1 ,982 Buildings and improvements 167 65 — 232 Furniture, fixtures , and equipment 14 , 963 91649 — 24,612 Computer software 11824 1376 — 3 , 000 Total accumulated depreciation 18 ,038 11 ,788 — 29 , 826 Governmental capital assets, net $ 489827 29 ,762 — 78 , 589 ( ontinued) 21