Citrus County School District

Annual Financial Report
2008-2009

(For Fiscal Year Ending June 30, 2009)        PLEASE NOTE: Requires Adobe Acrobat Reader

Exhibit A-1

Management's Discussion and Analysis

Exhibit B-1

Statement of Net Assets

Exhibit B-2

Statement of Activities

Exhibit C-1

Balance Sheet- Governmental Funds

Exhibit C-2

Reconciliation of the Governmental Funds Balance Sheet to the Statement of  Net Assets

Exhibit C-3

Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds

Exhibit C-4

Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities

Exhibit C-5

Statement of Net Assets - Proprietary Funds

Exhibit C-6

Statement of Revenues, Expenses and Changes in Fund Net Assets - Proprietary Funds

Exhibit C-7

Statement of Cash Flows - Proprietary Funds

Exhibit C-8

Statement of Fiduciary Net Assets

Exhibit C-9

Statement of Changes in Fiduciary Net Assets

Exhibit C-10

Combining Statement of Net Assets - Major and Non-major Component Units

Exhibit C-11

Combining Statement of Activities - Major and Non-major Component Units

Exhibit D-1

Notes to the Financial Statements

Exhibit E-1

Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual- General Fund

Exhibit E-2

Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual- Major Special Revenue Funds

Exhibit F-1

Combining Balance Sheet - Non major Governmental Funds

Exhibit F-2

Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non major Governmental Funds

Exhibit G-1

Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual- Non major Special Revenue Funds

Exhibit G-2

Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - Debt Service Funds

Exhibit G-3

Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - Capital Project Funds

Exhibit G-4

Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - Permanent Funds

Exhibit H-1

Combining Statement of Net Assets - Non-major Enterprise Funds

Exhibit H-2

Combining Statement of Revenues, Expenses and Changes in Fund Net Assets ­ Non-major Enterprise Funds

Exhibit H-3

Combining Statement of Cash Flows - Non-major Enterprise Fund

Exhibit H-4

Combining Statement of Net Assets - Internal Service Funds

Exhibit H-5

Combining Statement of Revenues, Expenses and Changes in Fund Net Assets ­ Internal Service Funds

Exhibit H-6

Combining Statement of Cash Flows - Internal Service Funds

Exhibit I-1

Combining Statement of Fiduciary Net Assets - Investment Trust Funds

Exhibit I-2

Combining Statement of Changes in Net Assets - Investment Trust Funds

Exhibit I-3

Combining Statement of Fiduciary Net Assets - Private-Purpose Trust Funds

Exhibit I-4

Combining Statement of Changes In Net Assets - Private-Purpose Trust Funds­

Exhibit I-5

Combining Statement of Fiduciary Net Assets - Pension Trust Funds

Exhibit I-6

Combining Statement of Changes In Net Assets - Pension Trust Funds

Exhibit I-7

Combining Statement of Fiduciary Net Assets - Agency Funds

Exhibit I-8

Combining Statement of Changes in Assets and Liabilities - Agency Funds

Exhibit J-1

Combining Statement of Net Assets - Non-major Component Units

Exhibit J-2

Combining Statement of Activities - Non-major Component Units

Exhibit K-1

Statement of Revenues, Expenditures and Changes in Fund Balance - General Fund

Exhibit K-2

Statement of Revenues, Expenditures and Changes in Fund Balance - Special Revenue Fund - Food Services

Exhibit K-3

Statement of Revenues, Expenditures and Changes in Fund Balance - Special Revenue Fund - Other

Exhibit K-4

Federal Programs - Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Special Revenue Fund

Exhibit K-5

Miscellaneous - Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Debt Service Funds

Exhibit K-6

Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Capital Projects Funds

Exhibit K-7

Combining Statement of Revenues, Expenditures and Changes in Fund Balance - Permanent Funds

Exhibit K-8

Combining Statement of Revenues, Expenses and Changes in Fund Net Assets - Enterprise Funds

Exhibit K-9

Combining Statement of Revenues, Expenses and Changes in Fund Net Assets - Internal Service Funds

Exhibit K-1O

Combining Statement of Changes in Assets and Liabilities- School Internal Funds

Exhibit K-11

Schedule of Long-term Liabilities

Exhibit K- 12

Schedule of State Categorical Programs - Report of Funds Available and Expenditures

Exhibit K-13

Schedule of Selected Sub-object Expenditures 20-22