Walton County School Board, FL Note Reference 1
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1 Walton County School Board, FL Note Reference Certificates of Participation, Evidencing an Undivided Proportionate Interest of Owners thereof in Basic Rent Payments to be made by the School Board of Walton County, Florida, as Lessee pursuant to a Master Lease Purchase Agreement with Walton County Public Education Finance Authority, Inc., as Lessor, Series 2015, $26,100,000, Dated: January 15, 2015 Certificate of Participation, Evidencing an Undivided Proportionate Interest of the Owners thereof in Basic Rent Payments to be made by the School Board of Walton County, Florida, as Lessee, pursuant to a Master Lease Purchase Agreement with Walton County Public Education Finance Authority, Inc., as Lessor, Series 2010, $10,075,000, Dated: August 1, 2010 NAR Certificates of Participation, Evidencing an Undivided Proportionate Interest of the Owners Thereof in Basic Rent Payments to be Made by The School Board of Walton County, Florida, as Lessee Pursuant to a Master Lease Purchase Agreement with the Walton County Public Education Finance Authority, Inc. as Lessor, Series 2005, $16,660,000, Dated: May 20, 2005 Series 2005 Taxable Assessed Property Valuations Real Property Personal Property Centrally Assessed Total Assessed Fiscal Year Assessed Value Assessed Value Property Value Value ,428,466, ,815,651 6,910,954 16,874,193,465 Series 2015, 2005 Tax Collections GENERAL FUND OPERATIONS Current Tax Percent of Levy Fiscal Year Total Tax Levy Collections Collections ,495,076 78,496, Series 2005 Millage Rate for A Resident of Walton County, FL Tax Roll County Rate School County Wide Rate Series 2015, 2005 (Supplemental Agreement) Summary of Statistical Data Average Expenditure School Year Number of Schools Number of Instructors FTE Enrollment per FTE Student , Series 2005 (Supplemental Agreement) Actual Statement of Operations for the General Fund And Budget See Worksheet Tab Labeled: "General Fund"
2 Series 2015, 2005 (Supplemental Agreement) Statement of Direct, Overlapping, and Underlying Debt Debt Type Amount Outstanding Interest Rates Annual Maturity to See Worksheet Tab Labeled: "Debt" Series 2015, 2005 (Supplemental Agreement) Capital Outlay Millage Levy Required to Cover Maximum Annual Payments Taxable Assessed Valuation 16,874,193,465 Funds Generated from 1 Millage Levy 16,874, Maximum Annual Payments 4,094,193 Millage Levy Which Equals l.oox Coverage of Maximum Annual Payments Minimum Millage Levy Required to Produce Revenues Legally Available to Produce l.oox Coverage of Maximum Annual Payments Series 2015 Assessed and Estimated Actual Value of Taxable Property Ratio of Net Secondary Fiscal Personal Centrally Total Taxable Total Estimated Assessed to Year Real Property Property Assessed Property Assessed Value Actual Value Estimated Actual Value ,428,466, ,815,651 6,910,954 16,874,193,465 Series 2015 Property Tax Rates Direct and Overlapping Governements Fiscal Year Ended June 30, 2016 District School Board Additional Operating (Voted) Required Local Effort Operating Discretionary Capital Outlay Total District School Board Bd. of County Commr's Total County Wide
3 Series 2015 Description of any additional series of Certificates issued under the Trust Agreement. NONE ISSUED DURING FISCAL YEAR ENDED JUNE 30, 2016
4 Walton County School District 6/30/2016 Interest Note Description Balance Rate Maturity Reference GOVERNMENTAL ACTIVITIES : ALL OUTSTANDING DEBT Certificates of Participation Payable Series 2005 $ 5,625, Series 2010 $ 4,425, Series 2015 $ 25,290, Unamortized Premium on COPs $ 3,877, Total Certificates of Participation Payable $ 39,217, Various Bonds Payable 66, Unamortized Premium 4, Total Bonds Payable 70, Various Compensated Absences Payable 3,507, Other Postemployment Benefits Payable 4,152, Net Pension Liability 28,968, Total Governmental Activities $ 75,916,994.24
5 Walton County School District Budgetary Comparison Schedule General Fund For the Year Ended June 30, 2016 Budget Actual Variance Revenues Intergovernmental: Federal Direct $ 268, $ 270, $ 2, Federal Through State and Local 275, , (218,860.35) State 15,876, ,576, (299,475.95) Local: Property Taxes 57,519, ,048, , Miscellaneous 2,849, ,116, (733,051.51) Total Local Revenues 60,369, ,165, (203,876.43) Total Revenues 76,788, ,068, (719,429.20) Expenditures Current Education: Instruction 46,339, ,827, ,512, Student Personnel Services 2,810, ,336, , Instructional Media Services 938, , , Instruction and Curriculum Development Services 1,188, ,114, , Instructional Staff Training Services 899, , , Instructional Related Technology 1,454, ,042, , Board 436, , , General Administration 249, , , School Administration 4,971, ,899, , Fiscal Services 1,250, ,250, Food Services 28, , Central Services 844, , , Student Transportation Services 4,953, ,827, , Operation of Plant 8,419, ,880, , Administrative Technology Services 2,067, ,980, , Community Services 331, , , Fixed Capital Outlay: 454, , , Other Capital Outlay - 138, (138,601.98) Debt Service: Interest and Fiscal Charges 141, , , Total Expenditures 77,781, ,259, ,522, Excess (Deficiency) of Revenues Over Expenditures (992,847.53) 2,809, ,802, Other Financing Sources (Uses) Transfers In 2,288, ,288, Loss Recoveries 93, , Transfers Out (130,000.00) - 130, Total Other Financing Sources (Uses) (130,000.00) 2,381, ,511, Net Change in Fund Balances (1,122,847.53) 5,191, ,314, Fund Balances, Beginning July 1, ,694, ,424, ,269, Fund Balances, Ending June 30, 2016 $ 8,571, $ 13,616, $ 5,044,690.26
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