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Knox County Schools Knox County School Activity Funds Financial Statements and Supplemental Information - Regulatory Basis For the Year Ended June 30, 2011 (With Independent Auditors’ Report Thereon) KNOX COUNTY SCHOOL ACTIVITY FUNDS For the Year Ended June 30, 2011 Table of Contents Page Independent Auditors’ Report 1 Financial Statements: Combined Statement of Assets, Liabilities and Fund Balance 3 Combined Statement of Revenues, Expenditures and Changes in Fund Balance 9 Notes to Financial Statements 13 Individual School Statements of Assets, Liabilities and Fund Balance and Statements of Revenue, Expenditures and Changes in Fund Balances Elementary, Primary and Intermediate Schools: A.L. Lotts Elementary 15 Adrian Burnett Elementary 17 Amhurst Elementary 19 Ball Camp Primary 21 Bearden Elementary 23 Beaumont Elementary 25 Belle Morris Elementary 27 Blue Grass Elementary 28 Bonny Kate Elementary 31 Brickey-McCloud Elementary 33 Carter Elementary 35 Cedar Bluff Elementary 37 Chilhowee Intermediate 39 Christenberry Elementary 41 Copper Ridge Elementary 43 Corryton Elementary 45 Dogwood Elementary 47 East Knox County Elementary 49 Farragut Primary 51 Farragut Intermediate 53 Fountain City Elementary 55 Gap Creek Elementary 57 Gibbs Elementary 59 Green Magnet Academy 61 Halls Elementary 63 Hardin Valley Elementary 65 Inskip Elementary 67 Karns Elementary 69 Lonsdale Elementary 71 Maynard Elementary 73 Mooreland Heights Elementary 75 Mount Olive Elementary 77 New Hopewell Elementary 79 Norwood Elementary 81 Pleasant Ridge Elementary 83 Pond Gap Elementary 85 Powell Elementary 87 Ritta Elementary 89 KNOX COUNTY SCHOOL ACTIVITY FUNDS For the Year Ended June 30, 2011 Table of Contents Page Elementary, Primary and Intermediate Schools (continued): Rocky Hill Elementary 91 Sarah Moore Green Magnet School 93 Sequoyah Elementary 95 Shannondale Elementary 97 South Knoxville Elementary 99 Spring Hill Elementary 101 Sterchi Elementary 103 Sunnyview Primary 105 West Haven Elementary 107 West Hills Elementary 109 West View Elementary 111 Middle Schools Bearden Middle 113 Carter Middle 117 Cedar Bluff Middle 121 Farragut Middle 125 Gresham Middle 130 Halls Middle 134 Holston Middle 137 Karns Middle 141 Northwest Middle 144 Powell Middle 147 South-Doyle Middle 151 Vine Middle Magnet 154 West Valley Middle 157 Whittle Springs Middle 161 High Schools Austin-East High 164 Bearden High 168 Carter High 172 Central High 177 Farragut High 181 Fulton High 187 Gibbs High 191 Halls High 195 Hardin Valley Academy 199 Karns High 203 Powell High 207 South-Doyle High 211 West High 215 Alternative and Other Schools Byington-Solway Technical Center 219 Fair Garden Community and Family Center 221 Fort Sanders Educational Development Center 223 Kelley Volunteer Academy 225 Knox County Evening High 227 Knoxville Adaptive Education Center 229 North Knox Vocational Center 231 Richard Yoakely Center 233 Ridgedale Alternative 235 Sam E. Hill Community Center 237 KNOX COUNTY SCHOOL ACTIVITY FUNDS For the Year Ended June 30, 2011 Table of Contents Page Supplemental Information: Schedule of Surety Bond Coverage 239 Schedule of Supplemental Salary Payments 240 Report on Internal Control Over Financial Reporting and on Compliance And Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standard 251 Schedule of Findings and Recommendations 253 Prior Year Findings and Recommendations Implemented 255 This page is intentionally left blank. KNOX COUNTY SCHOOL ACTIVITY FUNDS Combined Statement of Assets, Liabilities and Fund Balances - Regulatory Basis June 30, 2011 Cash and Cash Other Total Equivalents Assets Assets Elementary, Primary and Intermediate Schools A.L. Lotts Elementary$ 51,485 $ - $ 51,485 Adrian Burnett Elementary 38,901 - 38,901 Amherst Elementary 36,862 - 36,862 Ball Camp Elementary 30,665 - 30,665 Bearden Elementary 46,798 - 46,798 Beaumont Elementary 87,450 - 87,450 Belle Morris Elementary 13,205 - 13,205 Blue Grass Elementary 56,800 - 56,800 Bonny Kate Elementary 50,226 - 50,226 Brickey-McCloud Elementary 77,179 - 77,179 Carter Elementary 59,785 - 59,785 Cedar Bluff Elementary 78,452 - 78,452 Chilhowee Intermediate 28,828 - 28,828 Christenberry Elementary 69,102 - 69,102 Copper Ridge Elementary 76,012 - 76,012 Corryton Elementary 10,629 - 10,629 Dogwood Elementary 37,640 - 37,640 East Knox County Elementary 66,477 - 66,477 Farragut Primary 59,367 - 59,367 Farrgut Intermediate 76,575 - 76,575 Fountain City Elementary 80,516 - 80,516 Gap Creek Elementary 11,603 - 11,603 Gibbs Elementary 47,671 - 47,671 Green Magnet Academy 50,159 - 50,159 Halls Elementary 64,967 - 64,967 Hardin Valley Elementary 97,053 - 97,053 Inskip Elementary 30,120 - 30,120 Karns Elementary 142,891 - 142,891 Lonsdale Elementary 21,932 - 21,932 Maynard Elementary 50,794 - 50,794 Mooreland Heights Elementary 26,986 - 26,986 Mount Olive Elementary 75,604 - 75,604 New Hopewell Elementary 96,558 - 96,558 Norwood Elementary 71,532 - 71,532 Pleasant Ridge Elementary 42,204 - 42,204 Pond Gap Elementary 32,669 - 32,669 Powell Elementary 60,974 - 60,974 See accompanying notes to financial statements. 3 Liabilities and Fund Balance Total Fund Balance Liabilities and Liabilities General Restricted Total Fund Balance $ - $ 38,310 $ 13,175 $ 51,485 $ 51,485 - 22,263 16,638 38,901 38,901 - 35,508 1,354 36,862 36,862 - 25,924 4,741 30,665 30,665 - 35,251 11,547 46,798 46,798 - 73,364 14,086 87,450 87,450 - 3,528 9,677 13,205 13,205 - 44,067 12,733 56,800 56,800 - 41,498 8,728 50,226 50,226 - 42,458 34,721 77,179 77,179 - 55,298 4,487 59,785 59,785 - 32,697 45,755 78,452 78,452 - 19,764 9,064 28,828 28,828 - 58,100 11,002 69,102 69,102 - 35,078 40,934 76,012 76,012 - 3,773 6,856 10,629 10,629 - 23,076 14,564 37,640 37,640 - 47,980 18,497 66,477 66,477 - 26,397 32,970 59,367 59,367 - 58,126 18,449 76,575 76,575 - 66,687 13,829 80,516 80,516 - 11,281 322 11,603 11,603 - 39,802 7,869 47,671 47,671 - 28,676 21,483 50,159 50,159 - 54,039 10,928 64,967 64,967 - 91,212 5,841 97,053 97,053 - 21,730 8,390 30,120 30,120 - 73,875 69,016 142,891 142,891 - 11,787 10,145 21,932 21,932 - 37,211 13,583 50,794 50,794 - 21,310 5,676 26,986 26,986 - 64,373 11,231 75,604 75,604 - 87,394 9,164 96,558 96,558 - 66,423 5,109 71,532 71,532 - 29,779 12,425 42,204 42,204 - 25,333 7,336 32,669 32,669 - 44,637 16,337 60,974 60,974 See accompanying notes to financial statements. 4 KNOX COUNTY SCHOOL ACTIVITY FUNDS Combined Statement of Assets, Liabilities and Fund Balances - Regulatory Basis (continued) June 30, 2011 Cash and Cash Other Total Equivalents Assets Assets Elementary, Primary and Intermediate Schools (continued) Ritta Elementary$ 55,538 $ - $ 55,538 Rocky Hill Elementary 29,486 - 29,486 Sarah Moore Greene Magnet Academy 60,163 - 60,163 Sequoyah Elementary 36,919 - 36,919 Shannondale Elementary 23,154 - 23,154 South Knoxville Elementary 69,506 - 69,506 Spring Hill Elementary 41,975 - 41,975 Sterchi Elementary 19,954 - 19,954 Sunnyview Primary 30,733 - 30,733 West Haven Elementary 22,700 - 22,700 West Hills Elementary 75,512 - 75,512 West View Elementary 46,790 - 46,790 Total Elementary, Primary and Intermediate Schools 2,569,101 - 2,569,101 Middle Schools Bearden Middle 77,078 - 77,078 Carter Middle 64,938 - 64,938 Cedar Bluff Middle 104,164 - 104,164 Farragut Middle 169,225 - 169,225 Gresham Middle 142,020 - 142,020 Halls Middle 137,770 - 137,770 Holston Middle 159,991 - 159,991 Karns Middle 110,616 - 110,616 Northwest Middle 54,753 - 54,753 Powell Middle 135,946 - 135,946 South-Doyle Middle 88,114 - 88,114 Vine Middle 57,055 - 57,055 West Valley Middle 160,363 - 160,363 Whittle Springs Middle 43,775 - 43,775 Total Middle Schools 1,505,808 - 1,505,808 See accompanying notes to financial statements. 5 Liabilities and Fund Balance Total Fund Balance Liabilities and Liabilities General Restricted Total Fund Balance $ - $ 37,959 $ 17,579 $ 55,538 $ 55,538 - 24,857 4,629 29,486 29,486 - 41,642 18,521 60,163 60,163 - 17,757 19,162 36,919 36,919 - 17,357 5,797 23,154 23,154 - 56,657 12,849 69,506 69,506 - 28,635 13,340 41,975 41,975 - 15,135 4,819 19,954 19,954 - 22,518 8,215 30,733 30,733 - 14,872 7,828 22,700 22,700 - 43,128 32,384 75,512 75,512 - 43,228 3,562 46,790 46,790 - 1,861,754 707,347 2,569,101 2,569,101 - 28,332 48,746 77,078 77,078 - 23,920 41,018 64,938 64,938 3,073 66,419 34,672 101,091 104,164 42,140 61,638 65,447 127,085 169,225 - 100,006 42,014 142,020 142,020 - 79,579 58,191 137,770 137,770 - 102,906 57,085 159,991 159,991 - 76,268 34,348 110,616 110,616 - 30,617 24,136 54,753 54,753 - 96,425 39,521 135,946 135,946 - 56,474 31,640 88,114 88,114 - 48,277 8,778 57,055 57,055 - 78,107 82,256 160,363 160,363 - 28,181 15,594 43,775 43,775 45,213 877,149 583,446 1,460,595 1,505,808 See accompanying notes to financial statements.
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