(39) Logan City School District
10 General Fund Balance Sheet

Actual 2012 Acutal 2013
ASSETS
8112 Petty Cash $5,234,921 $7,273,922
8131 Local $69,449 $59,100
8133 State $13,346 $43,226
8134 Federal $2,467,061 $2,048,315
8139 Other Receivables $9,920,389 $9,994,738
8150 Prepaid Expenditures $270,460 $310,326
TOTAL ASSETS $17,975,626 $19,729,628
LIABILITIES
9510 Accounts Payable $1,169,582 $804,064
9540 Accrued Salaries and Withholdings $2,274,346 $3,510,408
9560 Deferred Revenue $9,399,310 $9,089,521
TOTAL LIABILITIES $12,843,237 $13,403,993
FUND BALANCES
9860 Non-Spendable - Inventories & Prepaid Expenditures $270,460 $310,326
9876 Restricted - Transportation Levy $859,943 $859,943
9877 Restricted - Restricted - Tort Liability Levy $27,091
9876 Restricted - Reading Levy $102,840
9876 Restricted - Other $1,554,470 $1,885,548
9880 Committed - Undistributed Reserve $800,000 $800,000
9890 Assigned - Unrestricted Progams $1,385,310 $2,366,977
9899 Unassigned Fund Balance $235,115
TOTAL FUND BALANCE $5,132,389 $6,325,634
TOTAL LIABILITIES AND FUND BALANCES $17,975,626 $19,729,628
TOTAL ASSETS $17,975,626 $19,729,628
Revenue
Actual 2012 Final Budget 2013 Actual 2013 Original Budget 2014
LOCAL
1110 Basic Rate (General Fund) $2,769,779 $3,191,927 $3,212,055 $3,191,927
1111 Tax Sales and Redemp - Basic $120,239 $213,949
1112 Voted Local Levey $1,479,235 $1,661,477 $1,464,242 $1,661,477
1113 Tax Sales and Redemp - Voted Local $65,707 $77,515
1114 Board Local Levy - Class Size $812,709 $4,799,710 $4,279,297 $4,799,710
1115 Tax Sales and Redemp-Board Local $36,100 $226,540
1116 Board Leeway - Reading $221,015
1117 Tax Sales and Redemp - Bd Reading $9,817
1120 Transportation $522,083
1121 Tax Sales and Redemp-Transportation $23,191
1122 Tort Liability $50,468
1123 Tax Sales and Redemp-Tort $2,242
1126 Capital Outlay (10% of Basic) $2,076,150
1127 Tax Sales and Redepm - 10% Basic $92,222
1160 FILT--Basic Rate $225,879 $274,066
1162 FILT--Voted Local $121,488 $112,525
1164 FILT--Board Local $66,747 $382,858
1170 FILT--Transportation $42,878
1172 FILT- Tort Liablity $4,145
1176 FILT-Capital Outlay-Ten Percent of Basic $170,512
1183 FILT- Board Leeway Reading $18,152
1310 Tuition From Pupils of Parents $1,613 $10,500 $50,328 $2,000
1320 Tuition From oTher LEAs - In-State $48,199 $35,000 $45,048 $35,000
1500 EARNINGS ON INVESTMENTS $214,862 $75,000 $144,147 $75,000
1800 REVENUE - COMM SERV ACTIVITIES $15,000 $2,000 $15,000
1900 OTHER REVENUE-LOCAL SOURCES $264,5425 $27,750 $108,872 $27,750
1910 Rentals $1,332 $620
1920 Contributions and Donations From Private Sources $12,800 $27,000 $26,726 $27,000
1920 Misc. Revenue from Other School Dist $300
1990 Miscellaneous $20,426 $150,000 $78,794 $150,000
TOTAL LOCAL $9,494,531 $9,993,364 $10,645,883 $9,984,864
STATE
3010 Regular School Programs K-12 $13,134,447 $12,518,120 $12,405,939 $12,748,129
3020 Professional Staff $1,539,000 $1,563,217 $1,563,217 $1,600,761
3105 Special Ed - Add-On $1,749,587 $1,767,927 $1,767,927 $1,803,190
3110 Special Ed - Self-Contained $410,243 $414,000 $414,000 $327,491
3115 Special Ed - Pre-School $372,804 $372,804 $380,282
3120 Extend Yr Prog - Severly Disabled $11,754 $12,155 $12,155 $12,399
3125 Special Ed - State Programs $68,281 $90,311 $69,995 $74,301
3155 Applied Tech - Add-On $504,295 $615,253 $617,311 $645,012
3209 Adult High School $68,167 $72,396 $58,376
3211 Gifted and Talented $25,224 $23,708
3212 Advanced Placement $27,636 $28,593
3213 Concurrent Enrollment $57,635 $52,641 $52,641 $52,641
3221 At-Risk--Youth-In-Custody $245,013 $216,338 $224,538 $270,000
3230 Class Size Reductions--K-8 $1,071,276 $1,040,743 $1,040,743 $1,036,155
3270 Interventions for Student Success $22,015
3334 High Ability Students $52,3017 $52,784
3336 Enhance for Students at Risk $228,291 $391,768 $391,768 $357,253
3410 Flexible Allocation $231,708 $225,370 $225,382 $220,240
3415 Pupil Transportation $672,983 $673,239 $673,239 $673,239
3468 School Nurses $11,935 $11,844 $11,810 $10,923
3520 School Land Trust Prog $308,987 $339,320 $339,320 $339,320
3555 Voted Local Guarantee $241,000 $270,201 $96,382 $224,973
3560 Board Local Guarantee $69,331 $128,820 $47,215 $105,621
3641 Early Interventions $110,093 $145,588 $145,588 $123,544
3646 Online Assessment $92,416
3704 Performance Assessment $4,203 $4,203
3710 Driver Ed - Behind-The-Wheel $30,705 $30,000 $38,135 $30,000
3718 Staff Development-Non MSP $6,338 $7,000
3719 Charter School-Local Replacement ($205,199) ($223,358)
3772 Fee on Fines $9,340 $5,109
3792 Technology Administration $12,851
3799 Eval & Assess - UPASS Administration $25,047 $24,716 $24,716 $24,716
3805 Reading Achievment Program $208,132 $200,691 $196,971 $191,124
3810 Library Books and Supplies $5,037 $5,291 $5,291 $5,267
3861 Math/Science B Teacher Enhancement $48,816 $47,385
3868 Teachers Materials & Supplies $54,141 $52,071 $52,071 $52,071
3876 Educator Slary Adjustments $1,642,860 $1,540,215 $1,617,002 $1,540,215
3878 Extended YEar for Special Ed $20,855 $43,152
3881 USTAR $250,000 $250,000 $250,000 $250,000
3900 REVENUE-OTHER STATE AGENCIES $5,068 $1,830
TOTAL STATE $22,846,077 $23,073,111 $22,771,445 $23,210,027
FEDERAL
4300 RESTRICTED REVENUE DIRECT FROM FED GOV $15,000 $15,000
4380 ETI E-rate $15,209
4390 Unique Restricted REvenue - Direct $288,660 $18,326
From Fed Gov $288,660 $18,326
4522 IDEA - B--Pre-School Disabled(Sec 619) $61,482
4524 IDEA - B--Disable(PL 101-476) $1,116,623 $1,127,881 $1,127,818 $1,091,439
4552 Consumer Home Ec Edcation $124,155 $95,634 $85,699 $95,634
4575 Child and Adult Care Food Program $55,432 $62,132
4600 Other Fed/State Restricted Sources $48,318 $25,656
4614 Mathematics and Science Partnership $37,917 $58,408
4661 ARRA Stabilization $21,377
4664 ARRA IDEA $627,978 $150,000
4700 FEDERAL REV THRU OTHER AGENCIES $97,426 $365,013 $453,506 $365,013
4800 FEDERAL NO CHILD LEFT BEHIND--(NCLB) $1,998,941 $2,022,256
4801 Federal NCLB Title IA - LEA Grants $1,509,729 $1,293,678
4810 Federal Forest Revenue (in lieu of tax) $64,223 $52,511 $52,511 $40,000
4840 Federal NCLB Title ID - Neglected & Deliquent(YIC) $27,141 $36,519
4860 Federal NCLB Title II A-Teacher Quality $266,336 $242,689
4870 Federal NCLB Title II D-Educational Technology $2,499 $2,499
4880 Federal NCLB Title III A-English Language Acquisition $82,042 $65,726
4890 Federal NCLB Title IV A-Safe and Drug Free Schools $9,786
4901 Medicaid Outreach $362,605 $350,000 $307,749 $350,000
4910 Federal NCLB Title IV B Community Learning Centers - 21st Century $228,575 $402,320
4950 Federal NCLB Title X C- Homeless Children $14,907 $7,162
TOTAL FEDERAL $5,066,729 $4,154,980 $4,319,088 $3,979,342
TOTAL REVENUES, 10 GENERAL FUND $37,407,336 $37,221,455 $37,736,416 $37,174,233
EXPENDITURES
INSTRUCTION
Salaries(100) Actual 2012 Final Budget 2013 Actual 2013 Original Budget 2014
131 Salaries - Teachers $13,402,195 $13,500,000 $13,574,430 $13,635,000
149 Salaries - Other Licensed Personnel $192,027 $219,218
161 Salaries - Tchr Aides & Para-Prof $1,463,733 $1,374,054 $1,417,318 $1,401,535
162 Salaries - Media Pers - Non-Licensed $3,962
190 Other Salaries $229,774 $9,600
191 Salaries - Food Serv Pers $343,211 $0
198 Salaries - Other Class Pers $175,581 $581,312
199 Salaries - All Other $39,303 $1,050,000 $430,858 $1,060,500
TOTAL SALARIES $15,849,784 $15,924,054 $16,232,734 $16,097,035
210 State Retirement $2,575,164 $2,707,089 $2,901,700 $2,897,466
220 Social Security $1,185,821 $1,218,190 $1,211,214 $1,231,423
230 Local Retirement $263,365 $513,207
240 Group Insurance $2,923,301 $3,155,000 $2,995,296 $2,744,851
270 Industrial Insurance $108,569 $111,136
280 Unemployment Insurance $48,610 $9,193
290 Other Employee Benefits $52,715 $900,000 $18,334 $900,000
$7,157,546 $7,980,279 $7,760,180 $7,773,740
300 Purch/Prof Serv $4,247 $886,476 $886,476
320 Professional - Educational Services $441,735 $535,641
340 Other Prof Services $405,691 $440,616
TOTAL PURCH/PROF SERV $851,673 $886,476 $976,257 $886,476
400 Purch Property Services $60,000 $60,000
430 Repairs & Maint Servcies $26,667 $49,885
440 Rentals $5,799 $1,544
TOTAL PURCH PROPERTY SERVICES $32,466 $60,000 $51,430 $60,000
500 Other Purchased Services $175,000 $175,000
521 Property Insurance $200 $200
530 Communication (Telephone & Other) $941
550 Printing and Binding $181,798 $43,393
560 Tuition $335 $1,860
580 Travel/Per Diem $90,822 $126,183
581 Mileage $10,885 $27,349
594 Admission Charges $1,898 $72
TOTAL OTHER PURCHASED SERVICES $286,889 $175,000 $199,057 $175,000
610 General Supplies $721,757 $650,000 $652,449 $650,000
630 Food $50,115 $56,382
641 Textbooks $249,233 $350,000 $289,977 $350,000
644 Library Books $653 $243
670 Software $22,165 $23,654
TOTAL SUPPLIES & MATERIALS $1,043,924 $1,000,000 $1,022,706 $1,000,000
730 Equipment $845,502 $350,000 $240,128 $350,000
734 Technology Related Hardware $43,160
736 Technology Software $20,176
TOTAL PROPERTY $845,502 $350,000 $303,464 $350,000
800 Debt & Miscellaneous $475 $475
810 Dues and Fees $12,208 $13,342 $7,887 $13,342
890 Misc Expenditures $428 $4,841
TOTAL DEBT & MISCELLANEOUS $12,636 $13,817 $12,728 $13,817
TOTAL INSTURCTION $26,080,420 $26,389,626 $26,558,555 $26,356,068
SUPPORT SERVICE - STUDENTS
Salaries
141 Salaries - Attend & Social Work Pers $35,750 $36,823
142 Salaries- Guidance Personnel $387,736 $406,000 $406,983 $410,060
143 Salaries - Health Services Personnel $37,398 $37,469 $36,911 $38,593
144 Salaries - Psychological Personnel $104,784 $106,000 $105,916 $107,060
149 Salaries - Other LIcensed Personnel $467,323 $456,717
152 Salaries -Sec & Clerical Pers $107,853 $65,000 $103,205 $66,950
161 Salaries - Tchr Aides & Para-Prof $44,750 $49,532
199 Salaries - All Other $512,138 $517,258
TOTAL SALARIES $1,149,844 $1,162,357 $1,159,285 $1,176,744
210 State Retirement $199,785 $209,224 $220,499 $223,582
220 Social Security $85,508 $88,920 $86,085 $90,021
240 Group Insurance $220,338 $237,720 $260,940 $202,062
270 Industrial Insurance $7,654 $7,799
290 Other Employee Benefits $7,655 $7,654
TOTAL BENEFITS $493,285 $543,519 $573,323 $523,319
300 Purch/Prof Serv $155,000 $155,000
310 Official/Admin Services $50,000 $50,000
320 Professioanl - Educational Services $450 $160
340 Other Prof Services $58,291 $157,499
TOTAL PURCH/PROF SERV $108,741 $155,000 $207,659 $155,000
500 Other Purchased Services $2,500
550 Printing and Binding $895
580 Travel/Per Diem $1,230 $1,581
TOTAL OTHER PURCHASED SERVICES $1,230 $2,500 $2,476 $2,500
610 General Supplies $11,837 $12,613 $10,876 $12,613
TOTAL SUPPLIES & MATERIALS $11,837 $12,613 $10,876 $12,613
810 Dues and Fees $460 $1,200 $1,030 $1,200
TOTAL DEBT & MISCELLANEOUS $460 $1,200 $1,030 $1,200
TOTAL SUPPORT SERVICES - STUDENTS $1,765,397 $1,877,189 $1,956,648 $1,871,376
SUPPORT SERVICE - STAFF ASSISTANCE
Salaries(100)
115 Salaries - Supervisors and Directors $239,774 $290,000 $299,797 $295,800
131 Salaries - Teachers $75,633 $107,501
145 Salaries - Media Personnel-Licensed $99,258 $85,000 $80,804 $85,850
149 Salaries - Other Licensed Personnel $113,701 $42,592
152 Salaries - Sec & clerical Pers $112,993 $100,000 $105,698 $103,000
162 Salaries - Media Pers-Non-Licensed $39,282 $40,000 $41,006 $41,200
190 Other Salaries $915,838 $187,744
191 Salaries - Food Serv Pers $90,705 $79,731
198 Salaries - Other Class Pers $496
199 Salaries - All Other $800 $450,000 $459,000
TOTAL SALARIES $968,581 $965,000 $944,874 $984,850
210 State Retirement $167,935 $175,586 $176,784 $175,586
220 Social Security $72,548 $73,823 $70,970 $75,341
240 Group Insurance $131,914 $150,976 $185,170 $135,000
270 Industiral Insurance $6,688 $6,449
290 Other Employee Benefits $6,687 $6,688
TOTAL BENEFITS $379,085 $407,072 $439,374 $392,615
300 Purch/Prof Serv $124,175 $124,175
320 Professional - Educational Services $116,698 $141,019
340 Other Prof Servcies $125 $990
TOTAL PURCH/PROF SERV $116,823 $124,175 $142,009 $124,175
400 Purch Property Services $10,250 $10,250
430 Repairs & Maint Services $1,693 $9,572
442 Rental of Equipment & Vehicles $1,449
TOTAL PURCH PROPERTY SERVICES $3,142 $10,250 $9,572 $10,250
500 Other Purchased Services $45,000 $45,000
560 Tuition $18,097 $6,870
580 Travel/Per Diem $45,797 $24,738
TOTAL OTHER PURCHSED SERVICES $63,894 $45,000 $31,608 $45,000
600 Supplies & Materials $50,000 $50,000
610 General Supplies $58,585 $37,008
644 Library Books $20,087 $21,157 $19,452 $21,157
645 Periodicals $11,670 $3,845
646 Audiovisual Materials $34,432 $37,000 $32,451 $37,000
650 Technology Supplies $10,000 $10,000
$124,773 $118,157 $92,755 $118,157
730 Equipment $17,255 $17,255
734 Technology Related Hardware $7,915 $981
736 Technology Software $7,903 $9,095
TOTAL PROPERTY $15,817 $17,255 $10,076 $17,255
810 Dues and Fees $5,058 $5,518 $4,308 $5,518
TOTAL DEBT & MISCELLANEOUS $5,058 $5,518 $4,308 $5,518
TOTAL SUPPORT SERVICES - STAFF ASSISTANCE $1,677,174 $1,692,427 $1,674,576 $1,697,820
SUPPORT SERVICES - GENERAL DIST ADMIN
Salaries(100)
111 Compensation - School Board $15,000 $128,000 $15,250 $128,000
112 Salaries - Superintendent $111,204
113 Salaries - Assoc., Deputy, or Asst. Sup. $112,689
150 Office Salaries $30,600 $29,961
152 Salaries - Sec & Clerical Pers $41,328 $72,500 $42,295 $73,950
TOTAL SALARIES $199,617 $200,500 $198,710 $201,950
210 State Retirement $20,641 $22,055 $21,684 $24,234
220 Social Security $15,318 $15,338 $15,361 $15,449
240 Group Insurance $63,121 $72,524 $56,517 $63,000
270 Industrial Insurance $1,097 $1,381
290 Other Employee Benefits $1,097 $1,097
TOTAL BENEFITS $100,177 $111,014 $94,943 $103,780
300 Purch/Prof Serv $118,883 $118,883
320 Professional - Educational Services $9,396 $8,069
340 Other Prof Services $117,046 $72,324
TOTAL PURCH/PROF SERV $126,442 $118,883 $80,393 $118,883
500 Other Purchased Services $45,000 $45,000
540 Advertising $3,639 $2,571
550 Printing and Binding $548 $1,101
580 Travel/Per Diem $10,488 $11,628
581 Mileage $7,666 $28,315
TOTAL OTHER PURCHASED SERVICES $22,342 $45,000 $43,614 $45,000
600 Supplies & Materials $32,000 $32,000
610 General Supplies $29,434 $32,896
645 Periodicals $731
TOTAL SUPPLIES & MATERIALS $29,434 $32,000 $33,627 $32,000
800 Debt & Miscellaneous $500 $500
810 Dues and Fees $12,801 $16,000 $25,109 $16,000
890 Misc Expenditures $886 $342
TOTAL DEBT & MISCHELLANEOUS $13,687 $16,500 $25,451 $16,500
TOTAL SUPPORT SEVICES - GENERAL DIST ADMIN $491,699 $523,897 $476,738 $518,113
SUPPORT SEVICES - SCHOOL ADMIN
Salaries(100)
121 Salaries - Principals and Assistants $637,332 $960,000 $958,609 $979,200
131 Salaries - Teachers $307,430
151 Salaries - Accounting Personnel $50,382 $50,634
152 Salaries - Sec & Clerical Pers $237,842 $312,000 $251,073 $318,240
TOTAL SALARIES $1,232,986 $1,272,000 $1,260,316 $1,297,440
210 State Retirement $190,632 $205,000 $229,868 $221,400
220 Social Security $93,369 $97,308 $93,680 $99,254
230 Local Retirement $39,497 $25,092
240 Group Insurance $257,055 $295,757 $267,153 $260,000
270 Industrial Insurance $8,147 $8,509
290 Other Employee Benefits $1,361 $48,000 $45,000
TOTAL BENEFITS $590,061 $646,065 $624,303 $625,654
300 Purch/Prof Serv $6,499 $6,500 $6,500
340 Other Prof Services $305
TOTAL PURCH/PROF SERV $6,499 $6,500 $305 $6,500
500 Other Purchased Services $23,755 $23,755
530 Communication (Telephone & Other) $8,648 $6,618
580 Travel/Per Diem $12,944 $10,108
581 Mileage $2,282 $183
TOTAL OTHER PURCHASED SERVICES $23,875 $23,755 $16,909 $23,755
600 Supplies & Materials $5,000 $6,000
610 General Supplies $4,955 $3,134
TOTAL SUPPLIES & MATERIALS $4,955 $5,000 $3,134 $6,000
810 Dues and Fees $3,731 $5,500 $4,207 $5,500
TOTAL DEBT & MISCELLANEOUS $3,731 $5,500 $4,207 $5,500
TOTAL SUPPORT SERVICES - SCHOOL ADMIN $1,862,107 $1,958,820 $1,909,174 $1,964,849
Support Services - Central Services
SALARIES
114 Salaries - School Bus. Administrator $98,485 $95,000
115 Salaries - Supervisors and Directors $169,344 $139,315
151 Salaries - Accounting Personnel $80,844 $56,425
152 Salaries - Sec & Clerical Pers $109,490 $91,775
190 Other Salaries $129,000 $127,317
191 Salaries - Food Serv Pers $2,235
198 Salaries - Other Class Pers $1691
199 Salaries - All Other $2,000 $560,000 $571,200
TOTAL SALARIES $593,088 $560,000 $509,832 $571,200
210 State Retirement $107,395 $113,456 $97,807 $125,436
220 State Retirement $46,674 $42,840 $38,233 $43,697
230 Local Retirement $33,268 $35,340
240 Group Insurance $91,657 $106,459 $128,559 $91,500
Industrial Insurance $4,611 $4,572
290 Other Employee Benefits $37,879 $1,097 $37,878
TOTAL BENEFITS $283,606 $300,634 $305,607 $298,511
300 Purch/Prof Serv $31,000 $31,000
320 Professional - Educational Services $2,898 $17,643
340 Other Prof Services $250 $6,775
350 Technical Services $840 $2,259
TOTAL PURCH/PROF SERV $3,988 $31,000 $26,677 $31,000
400 Purch Property Services $2,500 $2,500
430 Repairs & Maint Services $1,508
TOTAL PURCH PROPERTY SERVICES $2,500 $1,508 $2,500
500 Other Purchased Services $143,000 $143,000
522 Liability Insurance $43,221 $43,479
523 Fidelity Bond Premiums $1,905 $1,781
530 Communication (Telephone & Other) $70,249 $64,377
540 Advertising $526 $707
550 Printing and Binding $13,635 $4,418
580 Travel/Per Diem $9,718 $18,658
TOTAL OTHER PURCHASED SERVCIES $139,254 $143,000 $133,420 $143,000
600 Supplies & Materials $35,000 $35,000
610 General Supplies $23,476 $26,755
670 Software $695 $1,295
TOTAL SUPPLIES & MATERIALS $24,171 $35,000 $28,050 $35,000
730 Equipment $105,000 $105,000
734 Technology Related Hardware $56,012
736 Technology Software $10,000 $38,845
TOTAL PROPERTY $10,000 $105,000 $94,857 $105,000
800 Debt & Miscellaneous $12,500 $12,500
810 Dues and Fees $6,327 $1,000 $2,450 $1,000
845 Debt Issuance Costs on Refunding $250
890 Misc Expenditures $898
TOTAL DEBT & MISCELLANEOUS $6,577 $13,500 $3,348 $13,500
TOTAL SUPPORT SERVICES - CENTRAL SERVICES $1,060,683 $1,190,634 $1,103,300 $1,199,711
OPERATION & MAINTENANCE OF PLANT
Salaries(100)
180 Operation and Maintenance Salaries $17,500 $380,890 $21,567 $388,508
182 Salaries - Custodial & Maintenance $657,478 $625,691
199 Salaries -All Other $335,000 $335,000
TOTAL SALARIES $674,978 $715,890 $647,258 $723,508
210 State Retirement $78,491 $93,066 $73,386 $101,291
220 Social Security $50,820 $54,766 $48,743 $55,348
240 Group Insurance $116,192 $136,931 $$87,016 $116,400
270 Industrial Insurance $4,671 $4,425
290 Other Employee Benefits $4,670 $4,671
TOTAL BENEFITS $250,174 $289,433 $213,570 $277,710
300 Purch/Prof Serv $45,590 $45,590
340 Other Prof Services $45,500
350 Technical Services $90
TOTAL PURCH/PROF SERV $45,590 $45,590 $45,590
400 Purch Property Services $385,000 $385,000
411 Water/Sewage $204,099 $262,743
412 Disposal Service $688 $414
420 Cleaning Services $463 $393
430 Repairs & Maint Services $8,625 $10,899
431 Non-Tech Repairs & Main. $54,457 $82,096
432 Technology Repairs & Maint. $57,006 $48,998
433 Custodial Services $23,747 $22,800
441 Rental of Land & Buildings $35,076
TOTAL PURCH PROPERTY SERVCIES $384,161 $385,000 $428,343 $385,000
500 Other Purchased Services $30,000 $30,000
530 Communication(telephone & Other) $24,106 $26,125
580 Travel/Per Diem $3,266 $2,291
TOTAL OTHER PURCHASED SERVICES $27,371 $30,000 $28,417 $30,000
600 Supplies & Materials $1,125,000 $1,125,000
621 Natural Gas $192,703 $245,182
622 Electricity $609,502 $635,340
626 Motor Fuel (Gasoline & Diesel) $35,551 $41,096
629 Other $8,047
670 Software $1,195 $1,195
680 Maintenance Supplies & Materials $235,852 $150,726
682 Tires and Tubes $196 $2,524
683 Repair Parts for Buses & Other Vehicles $8,904 $655
689 Miscellaneous $233 $4,167
TOTAL SUPPLIES & MATERIALS $1,092,183 $1,125,000 $1,080,884 $1,125,000
736 Technology Software $30
TOTAL PROPERTY $30
800 Debt & Miscellaneous $181 $181
890 Misc Expenditures $166 $860
TOTAL DEBT & MISCELLANEOUS $166 $181 $860 $181
TOTAL OPERATION & MAINTENANCE OF PLANT $2,474,653 $2,591,094 $2,399,332 $2,586,989
STUDENT TRANSPORTATION
Other Purchased Services(500)
511 Student Trans Services from Another LEA In-State $1,152,593 $1,200,000 $1,094,597 $,200,000
519 Other Studetn Transportation Services $78,817 $119,745
580 Travel/Per Diem $777 $1,036 $1,431 $1,036
TOTAL OTHER PURCHASED SERVICES $1,232,187 $1,201,036 $1,215,774 $1,201,036
TOTAL STUDENT TRANSPORTATION $1,232,187 $1,201,036 $1,215,774 $1,201,036
COMMUNITY SERVICES
Salaries(100)
115 Salaries-Supervisors and Directors $34,980
149 Salaries-Other Licensed Personnel $252
152 Salaries- Sec & Clerical Pers $9,906
182 Salaries-Custodial & Maintenance $41,874
198 Salaries-Other Class Pers $465
199 Salaries-All Other $615,000 $317 $615,000
TOTAL SALARIES $615,000 $87,794 $615,000
210 State Retirement $88,272 $15,405 $95,350
220 Social Security $47,048 $6,664 $47,048
240 Group Insurance $87,116 $14,692 $74,000
290 Other Employee Benefits $3,415 $3,415
TOTAL BENEFITS $225,851 $36,761 $219,813
300 Purch/Prof Serv $275,000 $275,000
320 Purch/Prof Serv $210,708
340 Other Prof Services $2,836
TOTAL PURCH/PROF SERV $275,000 $213,544 $275,000
400 Purch Property Services $15,000 $15,000
440 Rentals $11,251
TOTAL PURCH PROPERTY SERVICES $15,000 $11,251 $15,000
500 Other Purchsed Services $3,500 $3,500
540 Advertising $841
560 Tuition $1,500
594 Admission Charges $1,170
TOTAL OTHER PURCHASED SERVICES $3,500 $3,511 $3,500
600 Supplies & Materials $23,000 $23,000
610 General Supplies $13,520
TOTAL SUPPLIES & MATERIALS $23,000 $13,520 $23,000
730 EQUIPMENT $732 $732
TOTAL PROPERTY $732 $732
800 Debt & Miscellaneous $5,780 $5,780
810 Dues and Fees $60
890 Misc Expenditures $4,314
TOTAL DEBT & MISCELLANEOUS $5,780 $4,374 $5,780
TOTAL COMMUNITY SERVICES $1,163,863 $370,753 $1,157,825
DEBT SERVICES
Debt & Miscellaneous(800)
830 Interest $524
TOTAL DEBT & MISCELLANEOUS $524
TOTAL DEBT SERVICE $524
OTHER USES
Debt & Miscellaneous(800) $0 $0
860 Indirect Costs - Non=restricted ($7,100) $0
870 Indirect Costs - Restricted $7,100 $0
TOTAL DEBT & MISCLLANEOUS $0 $0
TOTAL OTHER USES $0 $0
TOTAL EXPENDITURES, 10 GENERAL FUND $36,644,321 $38,588,586 $37,665,372 $38,553,787
Other Financing
Actual 2012 Final Budget 2013 Actual 2013 Original Budget 2014
5000 OTHER FINANCING SOURCES (USES)
5000 Other Sources & Changes
5100 Sale of Bonds
5110 Face Amount of Bonds Sold
5120 Premium of Discount on the Issuance of Bonds
5130 Issuance of Refunding Bonds
5140 Payment to Refunded Bonds Escrow
5200 Transfers in From Other Funds $1,269,585 $1,318,979 $1,339,717 $150,000
5210 Transfers out to Other Funds ($42,092) ($200,000) ($217,514) ($200,000)
5300 Sale of, of Compensation for Loss of, Fixed Assets
5400 Loan Proceeds
5500 Capital Lease Proceeds
5900 Other Financing Sources & Uses
TOTAL OTHER FINANCING SOURCES(USES) $1,227,493 $1,118,979 $1,122,202 ($50,000)
6000 OTHER ITEMS
6100 Capital Contributions
6200 Amortization of Premium on Issuance of Bonds
6300 Special Items
6400 Extraordinary Items
TOTAL OTHER ITEMS
TOTAL OTHER FINANCING SOURCES(USES) AND OTHER ITEMS $1,227,493 $1,118,979 $1,122,202 ($50,000)
Summary
Actual 2012 Final Budget 2013 Actual 2013 Original Budget 2014
REVENUES BY SOURCE
10000 Total LOCAL $9,494,531 $9,993,364 $10,645,883 $9,984,864
2000 Total STATE $22,846,077 $23,073,111 $22,771,445 $23,210,027
3000 Total FEDERAL $5,066,729 $4,154,980 $4,319,088 $3,979,342
TOTAL REVENUES $37,407 $37,221,455 $37,736,416 $37,174,233
EXPENDITURES BY OBJECT
100 Salaries $20,668,879 $21,414,801 $21,040,803 $21,667,727
200 Employee Benefits $9,253,934 $10,503,867 $10,050,060 $10,215,142
300 Purchased Professional and Technical $1,259,756 $1,642,624 $1,646,624 $1,642,624
300 Purchased Professional and Technical Services $1,259,756 $1,642,624 $1,646,845 $1,642,624
400 Purchased Property Services $419,770 $472,750 $502,103 $472,750
500 Other Purchased Services $1,797,042 $1,668,791 $1,674,785 $1,668,791
600 Supplies $2,331,277 $2,350,770 $2,285,551 $2,351,770
700 Property $871,349 $472,987 $408,397 $472,987
800 Other Objects $42,314 $62,996 $56,830 $61,996
TOTAL EXPENDITURES $36,644,321 $38,588,586 $37,665,372 $38,553,787
EXCESS(DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES $763,016 ($1,367,131) $71,043 ($1,379,554)
OTHER FINANCING SOURCES (USES) AND OTHER ITEMS $1,227,493 $1,118,979 $1,122,202 ($50,000)
NET CHANGE IN FUND BALANCE $1,990,509 ($248,152) $1,193,246 ($1,429,554)
FUND BALANCE - BEGINNING (FROM PRIOR YEAR) $3,141,880 $5,132,389 $5,132,389 $4,884,235
FUND BALANCE - ENDING $5,132,389 $4,884,237 $6,325,634 $3,454,681
21 Student Activity Fund
Balance Sheet
ASSETS
8112 Petty Cash $583,513 $620,941
TOTAL ASSETS $583,513 $620,941
FUND BALANCE
9890 Assigned - Unrestricted Programs $583,513 $620,941
TOTAL FUND BALANCE $583,513 $620,941
TOTAL LIABILITIES AND FUND BALANCES $583,513 $620,941
TOTAL ASSETS $583,513 $620,941
Revenue
Actual 2012 Final Budget 2013 Actual 2013 Original Budget 2014
LOCAL
1500 EARNINGS ON INVESTMENTS $2,372 $2,500 $3,286 $2,500
1740 Fees $879,281 $800,000 $888,339 $800,000
1750 School Vend & Stores $22,424 $20,000 $21,170 $20,000
1800 REVENUE - COMM SERV ACTIVITIES $36,861 $30,000 $63,386 $30,000
1900 OTHER REVENUE - LOCAL SOURCES $225,290 $200,000 $475,215 $200,000
1940 Textbooks (Sales and Rentals) $39,510 $30,000 $40,969 $30,000
TOTAL LOCAL $1,205,738 $1,082,500 $1,492,365 $1,082,500
STATE
3900 REVENUE - OTHER STATE AGENCIES $1,054
TOTAL STATE $1,054
TOTAL REVENUES, 21 STUDENT ACTIVITY FUND $1,206,792 $1,082,500 $1,492,365 $1,082,500
Expenditures
Actual 2012 Final Budget 2013 Acutal 2013 Original Budget 2014
INSTRUCTION
Purch/Prof Serv(300)
300 Purch/Prof Serv $146,140 $150,000 $150,000
340 Other Prof Services $278,414
TOTAL PURCH/PROF SERV $146,140 $150,000 $278,414 $150,000
400 Purch Property Services $4,268 $4,500 $4,500
430 Repairs & Maint Services $7,937
TOTAL PURCH PROPERTY SERVICES $4,268 $4,500 $7,937 $4,500
500 Other PUrchased Services $39,299 $40,000 $40,000
560 Other Purchased Services $1,250
TOTAL TOHER PURCHASED SERVICES $39,299 $40,000 $1,250 $40,000
600 Supplies & Materials $900,000 $900,000
610 General Supplies $865,510 $1,025,268
TOTAL SUPPLIES & MATERIALS $865,510 $900,000 $1,025,268 $900,000
730 Equipment $25,000 $25,000
TOTAL PROPERTY $25,000 $25,000
800 Debt & Miscellaneous $50,000 $50,000
810 Dues and Fees $64,530 $65,000 $18,535 $65,000
890 Misc Expeditures $51,619 $126,854
TOTAL DEBT & MISCELLANEOUS $116,149 $115,000 $145,389 $115,000
TOTAL INSTRUCTION $1,171,366 $1,234,500 $1,458,258 $1,234,500
Other Purchased Services(500)
500 Other PUrchased Services $9,141
TOTAL OTHER PURCHASED SERVICES $9,141
610 General Supplies $9,492
TOTAL SUPPLIES & MATERIALS $9,492
890 Misc Expenditures $615
TOTAL DEBT & MISCELLANEOUS $615
TOTAL $19,248
SUPPORT SERVICES - STUDENTS
Other Purchased Services(500)
340 Other Prof Services $3,180
TOTAL PURCH/PROF SERV $3,180
500 Other Purchased Services $9,000 $9,000
TOTAL OTHER PURCHASED SERVICES $9,000 $9,000
600 Supplies & Materials $10,000 $10,000
610 General Supplies $33,443
TOTAL SUPPLIES & MATERIALS $10,000 $33,443 $10,000
810 Dues and Fees $700 $700
TOTAL DEBT & MISCELLANEOUS $700 $700
TOTAL SUPPORT SERVICES - STUDENTS $19,700 $36,623 $19,700
COMMUNITY SERVICES
Supplies & Materials(600)
600 Supplies & Materials $2,000 $2,000
610 General Supplies $1,837 $4,206
TOTAL SUPPLIES & MATERIALS $1,837 $2,000 $4,206 $2,000
810 Dues and Fees $20
890 Misc Expenditures $2,607
TOTAL DEBT & MISCELLANEOUS $2,627
TOTAL COMMIUNITY SERVICES $1,837 $2,000 $6,833 $2,000
TOTAL EXPENDITURES, 21 STUDENT ACTIVITY FUND $1,192,451 $1,256,200 $1,501,714 $1,256,200
Other Financing
Actual 1012 Final Budget 2013 Actual 2013 Original Budget 2014
5000 OTHER FINANCING SOURCES (USES)
5000 Other Sources & Changes
5000 Other Sources & Changes
5100 Sale of Bonds
5110 Face Amount of Bonds Sold
5120 Premium of Discount on the Issuance of Bonds
5130 Issuane of Refunding Bonds
5140 Payment to Refunded Bonds Escrow
5200 Transfers in From Other Funds $214,662 $200,000 $164,608 $200,000
5210 Transfers out to Other Funds ($149,585) ($150,000) ($117,831) ($150,000)
5300 Sale of, or Compensation for Loss of, Fixed Assets
5400 Loan Proceeds
5500 Capital Lease Proceeds
5900 Other Financing Sources & Uses
TOTAL OTHER FINANCING SOURCES (USES) $65,077 $50,000 $46,777 $50,000
6000 OTHER ITEMS
6100 Capital Contributions
6200 Amortization of Premium on Issuance of Bonds
6300 Special Items
6400 Extraordinary Items
TOTAL OTHER ITEMS
TOTAL OTHER FINANCING SOURCES (USES) AND OTHER ITEMS $65,077 $50,000 $46,777 $50,000
Summary
Actual 2012 Final Budget Actual 2013 Original Budget 2014
REVENUES
BY SOURCE
1000 Total LOCAL $1,205,738 $1,082,500 $1,492,365 $1,082,500
2000 Total STATE $1,054
TOTAL REVENUES $1,206,792 $1,082,500 $1,492,365 $1,082,500
EXPENDITURES BY OBJECT
300 Purchased Professional and Technical Services $146,140 $150,000 $281,592 $150,000
400 Purchased Property Services $4,268 $4,500 $7,937 $4,500
500 Other Purchased Services $48,440 $49,000 $1,250 $49,000
600 Supplies $876,839 $912,000 $1,062,917 $912,000
700 Property $25,000 $25,000
800 Other Objects $116,764 $115,700 $148,016 $115,700
TOTAL EXPENDITURES $1,192,451 $1,256,200 $1,501,714 $1,256,200
EXCESS(DEFICIENCY) OF REVENUES OVER (UNDER)EXPENDITURES $14,341 ($173,700) ($9,349) ($173,700)
OTHER FINANCING SOURCES (USES) AND OTHER ITEMS $65,0771 $50,000 $46,777) $50,000
NET CHANGE IN FUND BALANCE $79,418 ($123,700) $37,428 ($123,700)
FUND BALANCE - BEGINNING (FROM PRIOR YEAR) $504,095 $583,513 $583,513 $459,813
PUND BALANCE - ENDING $583,513 $459,813 $620,941 $336,113
23 Non K-12 Programs
Balance Sheet
Actual 2012 Acutal 2013
ASSETS
8112 Petty Cash $1,172,340
TOTAL ASSETS $1,172,340
LIABILITIES
9510 Accounts Payable $3,361
TOTAL LIABILITIES $3,361
FUND BALANCES
9879 Restricted -- Other $124,650
9890 Assigned - Unrestricted Programs $1,044,329
TOTAL FUND BALANCES $1,168,979
TOTAL LIABILITIES AND FUND BALANCES $1,172,340
TOTAL ASSETS $1,172,340 $0
Revenue
Actual 2012 Final Budget 2013 Actual 2013 Original Budget 2014
LOCAL
1132 Recreation $696,111
1133 Tax Sales and Redemp - Recreation $30,921
1182 FILT - Recreation $57,171
1310 Tuition From Pupils or Parents $54,197
1920 Contirubutions and Donations From Private Sources $18,750
TOTAL LOCAL $857,149
STATE
3115 Special Ed - Pre-School $364,542
3209 Adult High School $64,565
TOTAL STATE $429,107
FEDERAL
4522 IDEA - B --Pre-School Disable (Sec 619) $61,591
4664 ARRA IDEA $16,187
TOTAL FEDERAL $77,778
TOTAL REVENUES, 23 NON L-12 PROGRAMS $1,364,034 $0 $0 $0
Expenditures
Actual 2012 Final Budget 2013 Actual 2013 Original Budget 2014
INSTRUCTION
Salaries(100)
131 Salaries $334,476
149 Salaries - Other Licensed Personnel $438
152 Salaries - Sec & Clerical Pers $4,032
161 Salaries - Tchr Aide & Para-Prof $78,012
199 Salaries - All Other $21,010
TOTAL SALARIES $437,967
210 State Retirement $53,005
220 Soical Security $32,635
240 Group Insurance $60,003
270 Industrial Insurance $3,415
TOTAL BENEFITS $149,058
320 Professional - Educational Services $2,397
340 Other Prof Services $4,044
TOTAL PURCH/PROF SERV $6,441
610 GENERAL SUPPLIES $13,566
641 Textbooks $393
TOTAL SUPPLIES & MATERIALS $13,961
730 Equipment $610
TOTAL PROPERTY $610
TOTAL INSTURCTION $608,037
SUPPORT SERVICES - STUDENTS
Salaries(100)
142 Salaries - Guidance Personnel $5,052
149 Salaries - OTher Licensed Personnel $27,246
TOTAL SALARIES $32,398
210 State Retirement $5,083
220 Social Security $2,241
240 Group Insurance $1,706
TOTAL BENEFITS $9,030
340 Other Prof Services $8,746
TOTAL PURCH/PROF SERV $8,746
TOTAL SUPPORT SERVICES - STUDENTS $50,074
SUPPORT SERVICES - STAFF ASSISTNACE
Salaries(100)
115 Salaries - Supervisors and Directors $13,000
152 Salaries - Sec & Clerical Pers $7,387
TOTAL SALARIES $20,387
210 State Retirement $3,633
220 Social Security $1,553
240 Group Insurance $3,138
TOTAL BENEFITS $8,324
TOTAL SUPPORT SERVICES - STAFF ASSISTANCE $28,712
COMMUNITY SERVICES
Salaries(100)
115 Salaries - Supervisors and Directors $34,840
152 Salaries - Sec & clerical Pers $10,219
182 Salaries - Custodial & Maintenance $41,812
199 Salaries - All Other $27,209
TOTAL SALARIES $114,081
210 State Retirement $17,664
220 Social Security $8,677
240 Group Insurance $13,753
TOTAL BENEFITS $40,094
320 Professional - Educational Services $202,608
340 Other Prof Services $53
TOTAL PURCH/PROF SERV $202,661
440 Rentals $62,216
TOTAL PURCH PROPERTY SERVICES $62,216
540 Advertising $1,121
580 Travel/Per Diem $538
594 Admission Charges $1,170
TOTAL OTHER PURCHASED SERVICES $2,829
610 General Supplies $18,253
TOTAL SUPPLIES & MATERIALS $18,253
810 Dues and Fees $150
890 Misc Expenditures $12,447
TOTAL DEBT & MISCELLANEOUS $12,597
TOTAL COMMUNITY SERVICES $452,729
OTHER USES
Debt & Miscellaneous(800)
870 Indirect Costs - Restricted $0
TOTAL DEBT & MISCELLANEOUS $0
TOTAL OTHER USES $0
TOTAL EXPENDITURES, 23 NON K - 12 PROGRAMS $1,139,551 $0 $0 $0
Other Financing
Acutal 2012 Final Budget 2013 Actual 2013 Original Budget 2014
5000 OTHER FINANCING SOURCES (USES)
50000 Other Sources & Changes
5100 Sale of Bonds
5110 Face Amount of Bonds Sold
5120 Premium of Discount on the Issuance of Bonds
5130 Issuance of Refinding Bonds
5140 Payment to Refunded Bonds Escrow
5200 Transfers in From Other Funds
5210 Transfers out to Other Funds ($172,570) ($1,168,979) ($1,168,979)
5300 Sale of , or Compensation for Loss of, Fixed Assets
5400 Loan Proceeds
5500 Capital LEase PRoceeds
5900 OTher Financing Sources & Uses
TOTAL OTHER FINANCING SOURCES (USES) ($172,570) ($1,168,979) ($1,168,979)
6000 OTHER ITEMS
6100 Capital Contributions
6200 Amortization of PRemium on Issuance of Bonds
6300 Special Items
6400 Extraordinary Items
TOTAL OTHER ITEMS
TOTAL OTHER FINANCING SOURCES (USES) AND OTHER ITEMS ($172,570) ($1,168,979) ($1,168,979) $0
Summary
Acutal 2012 Final Budget 2013 Actual 2013 Original Budget 2014
REVENUES BY SOURCES
1000 Total LOCAL $857,149
2000 Total STATE $429,107
3000 total FEDERAL $77,778
TOTAL REVENUES $1,364,034
EXPENDITURES BY OBJECT
100 Slaries $604,733
200 Employee Benefits $206,505
300 Purchased Professional and Technical Services $217,848
400 Purchased Property Services $62,216
500 Other Purchased Services $2,829
600 Supplies $32,214
700 Property $610
800 Other Objects $12,597
TOTAL EXPENDITURES $1,139,551
EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES $224,483 $0 $0
OTHER FINANCING SOURCES (USES) AND OTHER ITEMS ($172,570) ($1,168,979) ($1,168,979)
NET CHANGE IN FUND BALANCE $51,913 ($1,168,979) ($1,168,979) $0
FUND BALANCE - BEGINNING (FROM PRIOR YEAR) $1,117,066 $1,168,979 $1,168,979 $0
FUND BALANCE - ENDING $1,168,979 $0 $0 $0
31 Debt Services Fund
Balance Sheet
Actual 2012 Actual 2013
ASSETS
8112 Petty Cash $432,549 $435,953
8130 Receivables $127,854
8139 Other Receivables $2,361,289 2,354,751
TOTAL ASSETS $2,793,839 $2,918,558
LIABILITIES
9510 Accounts Payable $2,678
9560 Deferred Revenue $2,236,407 $2,139,450
TOTAL LIABILITIES $2,236,407 $2,142,128
FUND BALANCES
9879 Restricted -- Other $557,432 $776,430
9890 Assigned - Unrestricted Programs $77,430
TOTAL FUND BALANCE $557,432 $776,430
TOTAL LIABILITIES AND FUND BALANCES $2,793,839 $2,918,558
TOTAL ASSETS $2,793,839 $2,918,558
Revenue
Actual 2012 Final Budget 2013 Actual 2013 Original Budget 2014
LOCAL
1128 Debt Service $2,067,449 $1,992,989 $2,041,689 $1,892,733
1129 Tax Sales and Redemp - Debt $91,835 $75,000 $108,084 $75,000
1178 FILT--Debt Service $169,797 $120,000 $156,901 $120,000
1500 EARNINGS ON INVESTMENTS $110 $422
TOTAL LOCAL $2,329,191 $2,187,989 $2,307,096 $2,087,722
TOTAL REVENUES, 31 DEBT SERVICES FUND $2,329,191 $2,187,989 $2,307,096 $2,087,733
Expenditure
Actual 2012 Final Budget 2013 Actual 2013 Original Bidget 2014
DEBT SERVICE
Debt & Miscellaneous(800)
810 Dues and Fees $57,678
830 Interest $570,805 $515,275 $515,246 $449,850
840 Redemption of Principal $1,585,000 $1,640,000 $1,640,000 $1,705,000
890 Misc Expenditures $3,000 $57,500 $49,068 $2,500
TOTAL DEBT & MISCELLANEOUS $2,158,805 $2,212,775 $2,261,991 $2,157,350
TOTAL DEBT SERVICE $2,158,805 $2,212,775 $2,261,991 $2,157,350
TOTAL EXPENDITURES, 31 DEBT SERVICES FUND $2,158,805 $2,212,775 $2,261,991 $2,157,350
Other Financing
Actual 2012 Final Budget 2013 Actual 2013 Original Bidget 2014
5000 OTHER FINANCINT SOURCES (USES)
5000 Other Sources & Changes
5100 Sale of Bonds
5110 Face Amount of Bonds Sold
5120 Premium of Discount on the Issuance of Bonds $308,893
5130 Issuance of Refunding Bonds $6,350,000
5140 Payment to Refunded Bonds Escrow ($6,485,000)
5200 Transfers in From Other Funds
5210 Transfers out to Other Funds
5300 Sale of, of Compensaion for Loss of, Fixed Assets
5400 Loan Proceeds
5500 Capital Lease Proceeds
5900 Other Financing Sources & Uses
TOTAL OTHER FINANCING SOURCES (USES) $173,893
6000 OTHER ITEMS
6100 Capital Contributions
6200 Amortization of Premium on Issuance of Bonds
6300 Special Items
6400 Extraordianry Items
TOTAL OTHER ITEMS
TOTAL OTHER FINANCING SOURCES (USES) AND OTHER ITEMS $0 $0 $173,893 $0
Summary
Actual 2012 Final Budget 2013 Actual 2013 Original Bidget 2014
REVENUES
BY SOURCE
1000 Total LOCAL $2,329,191 $2,187,989 $2,307,096 $2,087,733
TOTAL REVENUES $2,329,191 $2,187,989 $2,307,096 $2,087,733
EXPENDITURES BY OBJECT
800 Other Objects $2,158,805 $2,212,775 $2,261,991 $2,157,350
TOTAL EXPENDITURES $2,158,805 $2,212,775 $2,261,991 $2,157,350
EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES $170,386 ($24,786) $45,105 ($69,617)
OTHER FINANCING SOURCES (USES) AND OTHER ITEMS $0 $0 $173,893 $0
NET CHANGE IN FUND BALANCE $170,386 ($24,786) $218,998 ($69,617)
FUND BALANCE - BEGINNING (FROM PRIOR YEAR) $387,046 $557,432 $557,432 $532,646
FUND BALANCE - ENDING $557,432 $532,646 $776,430 $463,029
32 Capital Projects Fund
Balance Sheet
Actual 2012 Actual 2013
ASSETS
8112 Petty Cash $1,952,312 $2,895,673
8130 Receivables $3,468
8131 Local $0
8139 Other Receivables $4,185,731 $4,288,694
TOTAL ASSETS $6,141,511 $7,184,367
LIABILITIES
9510 ACCOUNTS PAYABLE $270,126 $103,742
9560 Deferred Revenue $3,960,774 $3,907,388
TOTAL LIABILITIES $4,230,901 $4,011,131
FUND BALANCES
9890 ASSIGNED - Unrestricted Programs $1,910,611 $3,173,236
TOTAL FUND BALANCES $1,910,611 $3,173,236
TOTAL LIABILITIES AND FUND BALANCES $6,141,511 $7,184,367
TOTAL ASSETS $6,141,511 $7,184,367
Revenue
Actual 2012 Final Budget 2013 Actual 2013 Original Budget 2014
LOCAL
1124 Capital Local Levy $3,724,192 $3,352,863 $3,615,920 $3,352,863
1125 Tax Sales and Redemp - Capital Local $165,427 $120,000 $191,422 $120,000
1174 FILT--Capital Local Levy $305,864 $200,000 $277,879 $200,000
1500 EARNINGS ON INVESTMENTS $1,069 $2,000 $32 $2,000
1920 Contributions and Donations From Private Sources $60,000
TOTAL LOCAL $4,196,552 $3,674,863 $4,145,253 $3,674,863
STATE
3661 Enrollment Growth $36,196 $15,278 $15,278
3900 REVENUE - OTHER STATE AGENCIES $6,792
TOTAL STATE $42,988 $15,278 $15,278
TOTAL REVENUES, 32 CAPITAL PROJECTS FUND $4,239,540 $3,690,141 $4,160,531 $3,674,863
Expenditure
Actual 2012 Final Budget 2013 Actual 2013 Original Budget 2014
SUPPORT SERVICES-CENTRAL SERVICES
Property(700)
730 Equipment $729 $1,369
TOTAL PROPERTY $720 $1,369
TOTAL SUPPORT SERVICES - CENTRAL SERVICES $729 $1,369
OPERATION & MAINTENANCE OF PLANT
Salaries(100)
180 Operation and Maintenance Salaries $11,516 $9,753
182 Salaries-Custodial & Maintenance $262,350 $264,356
TOTAL SALARIES $273,867 $274,108
210 State Retirment $50,018 $54,299
220 Social Security $20,612 $20,614
240 Group Insurance $74,250 $74,490
270 Industrial Insurance $1,703 $1,962
TOTAL BENEFITS $146,583 $151,365
340 Other Prof Services $54,880 $33,180
TOTAL PURCH/PROF SERV $54,880 $33,180
430 Repairs & Maint Services $143,623 $252,257
431 Non-Tech Repairs & Main. $15,237 $5,987
442 Rental of Equipment & Vehicles $5,755 $844
TOTAL PURCH PROPERTY SERVICES $164,615 $259,088
739 Other Equipment $3,292 $2,677
TOTAL PROPERTY $3,292 $2,677
890 MISC EXPENDITURES $125
TOTAL DEBT & MISCELLANEOUSE $125
TOTAL OPERATION & MAINTENANCE OF PLANT $643,362 $720,419
Purch/Prof Serv(300)
350 Technical Services $14,043
TOTAL PURCH/PROF SERV $14,043
432 Technology Repairs & Maint. $9,321
TOTAL PURCH PROPERTY SERVICES $9,321
521 Property Insurance $117,527
TOTAL OTHER PURCHASED SERVICES $117,527
710 Land & Site Improvements $65,015
720 Buildings $47,872
733 Furniture and Fixtures $60,286
734 Technology Related Hardware $806,167
736 Technology Software $122,439
739 Other Equipment $86,681
TOTAL PROPERTY $1,188,461
TOTAL $1,329,351
ARCHITECTURE AND SENGINEERING SERVICES
Purch/Prof SErv(300)
300 Purch/Prof Serv $11,778
320 Professional - Educational Services $83,479 $450
340 Other Prof Services $42,311
350 Technical Services $560
351 Data Process & Coding Serv $6,135 $24,776
TOTAL PURCH/PROF SERV $101,392 $68,097
TOTAL ARCHITECTURE AND ENGINEERING SERVICES $101,392 $68,097
BUILDIGN ACQUISITION AND CONSTURCTION
Purch Property SErvices(400)
182 Salaries - Custodial & Maintenance $300,000 $300,000
TOTAL SALARIES $300,000 $300,000
210 State Retirement $55,000 $65,880
220 Social Security $23,000 $23,000
240 Group Insurance $103,000 $87,500
290 Other Employee Benefits $2,000 $2,000
TOTAL BENEFITS $183,000 $178,380
300 Purch/Prof Serv $75,000 $275,000
TOTAL PURCH/PROF SERV $75,000 $275,000
400 Purch Property Services $600,000 $410,000
441 Rental of Land & Buildings $795
490 Other Purchased Property services $200,000 $1,000,000
TOTAL PURCH PROPERTY SERVICES $795 $800,000 $1,410,000
500 Other Purchsed Services $110,000 $120,000
TOTAL OTHER PURCHASED SERVICES $110,000 $120,000
710 Land & Site Improvements $210,000 $110,000
720 Buildings $50,000 $50,000
732 School Buses $122,000
733 Furniture and Fixtures $75,000 $75,000
734 Technology Related Hardware $650,000 $650,000
739 Other Equipment $150,000 $150,000
TOTAL PROPERTY $1,135,000 $1,157,000
800 Debt & Miscellaneous $2,500 $2,500
830 Interest $208,709 $186,272
840 Redemption of Principal $523,000 $535,000
TOTAL DEBT & MISCELLANEOUS $734,209 $723,772
TOTAL BUIDLING ACQUISTION AND CONSTRUCTION $795 $3,337,209 $,164,152
SITE IMPROVEMENT
Purch Property Services(400)
430 Repairs & Maint SErvices $31,148
450 Construction Services $26,071 $42,381
TOTAL PURCH PROPERTY SERVICES $57,219 $42,381
TOTAL SITE IMPROVEMENT $57,219 $42,381
BUILDING IMPROVEMENT
Purch Property services(400)
350 Technical Services $3,967
TOTAL PURCH/PROF SERV $3,967
430 Repairs & Maint Services $236,946 $265,219
432 Technology Repairs & Maint. $78
TOTAL PURCH PROPERTY SERVICES $236,946 $265,296
521 Property Insurance $196,411
TOTAL OTHER PURCHASED SERVICES $106,411
710 Land & Site Improvements $205,583
720 Buildings $21,890
733 Furniture and Fixtures $51,171
734 Technology Related Hardware $389,179
736 Technology Software $171,927
739 Other Equipment $87,256
TOTAL PROPERTY $927,006
TOTAL BUILDING IMPROVEMENT $236,946 $1,302,681
DEBT SERVICES
Debt & Miscellaneouse(800)
810 Dues and Fees $1,250 $31,250
830 Interest $230,673 $208,709
840 Redemption of Principal $512,000 $523,000
TOTAL DEBT & MISCELLANEOUS $743,923 $762,959
TOTAL DEBT SERVICES $743,923 $762,959
TOTAL EXPENDTIURES, 32 CAPITAL PROJECTS FUND $3,113,717 $3,337,209 $2,897,905 $4,164,152
Other Financing
Actual 2012 Final Budget 2013 Actual 2013 Original Budget 2014
5000 OTHER FINANCING SOURCES (USES)
5000 Other Sources & Changes
5100 Sale of Bonds
5110 Face Amount of Bonds Sold
5120 Premium of Discount on the Issuance of Bonds
5130 Issuance of Refudnign Bonds
5140 Payment to refunded Bonds Escrow
5200 Transfers in From Other Funds
5210 Transfers out to Other Funds ($1.120.000)
5300 Sale of, or Compensation for Loss of, Fixed Assets
5400 Loan Proceeds
5500 Capital Lease Proceeds
5900 Other Financing Sources & Uses
TOTAL OTHER FINANCING SOURCES (USES) ($1,120,000)
6000 OTHER ITEMS
6100 Capital Contributions
6200 Amortization of Premium on Issuance of Bonds
6300 Special Items
6400 Extraordinary Items
TOTAL OTHER ITEMS
TOTAL OTHER FINANCING SOURCES (USES) AND OTHER ITEMS ($1,120,000) $0 $0 $0
Summary
Actual 2012 Final Budget 2013 Actual 2013 Original Budget 2014
REVENUES BY SOURCE
1000 Total LOCAL $4,196,552 $3,674,863 $4,145,253 $3,674,863
2000 Total STATE $42,988 $15,278 $15,278
TOTAL REVENUE $4,239,540 $3,690,141 $4,160,531 $3,674,863
EXPENDITURES BY OBJECT
100 Salaries $273,867 $300,000 $274,108 $300,000
200 Employee Benefits $146,583 $183,000 $151,365 $178,380
300 Purchased Professional and Technical Services $170,315 $75,000 $105,245 $275,000
400 Purchased Property Services $468,895 $800,000 $566,765 $1,410,000
500 Other Purchased Services $117,527 $110,000 $106,411 $120,000
700 Property $1,192,481 $1,135,000 $931,052 $1,157,000
800 Other Objects $744,048 $734,209 $762,959 $723,772
TOTAL EXPENDITURES $3,113,717 $3,337,209 $2,897,905 $4,164,152
EXCESS (DEFICIENCY) OF REVENUIES OVER (UNDER) EXPENDITURES $1,125,824 $352,932 $1,262,625 ($489,289)
OTHER FINANCING SOURCES (USES) AND OTHER ITEMS ($1,120,000) $0 $0 $0
NET CHANGE IN FUND BALANCE $5,824 $352,932 $1,262,625 ($489,289)
FUND BALANCE - BEGINNING (FROM PRIOR YEAR) $1,904,787 $1,910,611 $1,910,611 $2,263,543
FUND BALANCE - ENDING $1,910,611 $2,263,543 $3,173,236 $1,774,254
49 School Food Services Fund
Balance Sheet
Actual 2012 Actual 2013
ASSETS
8112 Petty Cash $617,189 $389,035
8131 Local
8133 State $147,984 $192,633
8134 Federal $21,078 $21,876
8140 Inventories $73,414 $71,255
TOTAL ASSETS $859,665 $675,942
LIABILITIES
9510 Accounts Payable $4,955 $6,767
TOTAL LIABILITIES $4,955 $6,767
FUND BALANCE
9860 Non-Spendable - Inventories & Prepaid Expenditures $73,414 $71,255
9890 Assigned - Unrestricted Programs $781,297 $597,920
TOTAL FUND BALANCES $854,711 $669,174
TOTAL LIABILITIES AND FUND BALANCES $859,665 $675,942
TOTAL ASSETS $859,665 $675,942
Revenue
Actual 2012 Final Budget 2013 Actual 2013 Original Budget 2014
LOCAL
1610 Sales to Studetns $539,759 $525,000 $503,375 $525,000
1620 Sales to Adults $33,304 $35,000 $27,224 $25,000
1690 Other Local Revenue $122,648 $33,810
1990 Miscellaneous $11,092 $100,000 $104,855 $100,000
TOTAL LOCAL $706,803 $660,000 $669,264 $660,000
STATE
3770 School Lunch Program(Liquor tax) $395,046 $340,000 $439,756 $340,000
TOTAL STATE $395,036 $340,000 $439,756 $340,000
FEDERAL
4571 National School Lunch Program $203,493 $200,000 $237,753 $200,000
4572 Natl School Lunch Prog-Free and Reduced $1,169,624 $1,200,000 $1,203,950 $1,200,000
4573 Fed Spec Milk Reimb $596 $500 $701 $500
4574 Fed School Breakfast Reimb $262,399 $250,000 $279,433 $300,000
4579 Other Child Nutrition Programs $22,550 $200,000 $200,000
4970 USDA Commodities $185,743 $158,000 $158,001 $158,000
TOTAL FEDERAL $1,844,405 $2,008,500 $1,879,838 $2,058,500
TOTAL REVENUES, 49 SCHOOL FOOD SERVICES FUND $2,946,244 $3,008,500 $2,988,857 $3,058,500
Expenditure
Actual 2012 Final Budget 2013 Actual 2013 Original Budget 2014
Insturction
Salaries(100)
190 Other Slalries $46,200
TOTAL SALREIS $46,200
210 State Retirement $7,968
220 Social Security $3,510
TOTAL BENEFITS $11,478
TOTAL INSTRUCTION $57,678
FOOD SERVICES
Salaries (100)
131 Slaries - Teachers $185,743
152 Salaries- Sec & Clerical Pers $24,480 $24,600
182 Salaries-Custodial & Maintenance $20,100 $20,010
190 Other Salaries $2,000
191 Salaries-Food Serv Pers $869,530 $1,000,000 $854,149 $1,000,000
TOTAL SALARIES $1,099,853 $1,000,000 $900,758 $1,000,000
210 State Retirement $157,642 $162,000 $167,420 $170,767
220 Social Security $69,447 $76,500 $68,612 $76,500
240 Group Insurance $52,125 $65,000 $70,484 $55,000
270 Industrial Insurance $5,905 $6,500 $6,144 $6,500
TOTAL BENEFITS $284,118 $310,000 $312,660 $308,767
320 Professional-Educational Services $6,053 $80,000 $1,917 $50,000
340 Other Prof Services $14,704 $87,787
TOTAL PURCH/PROF SERV $20,756 $80,000 $89,703 $50,000
430 Repairs & Maint Services $24,041 $28,562
440 Rentals $4,418 $776
490 Other Purchased Property Services $1,952 $35,000 $2,067 $35,000
TOTAL PURCH PROPERTY SERVICES $30,411 $35,000 $31,405 $35,000
530 Communication (Telephone & Other) $595 $77
580 Travel/Per Diem $2,290 $5,550 $1,890 $5,550
TOTAL OTHER PURCHASED SERVICES $2,886 $5,550 $1,967 $5,550
610 General Supplies ($138,522) $40,000 $32,822 $40,000
626 Motor Fuel (Gasoline & Diesel) $1,211 $1,158
630 Food $1,566,017 $1,400,000 $1,440,039 $1,400,000
TOTAL SUPPLIES & MATERIALS $1,428,706 $1,440,000 $1,474,019 $1,440,000
730 Equipment ($12,187) $315,000 $251,186 $75,000
TOTAL PROPERTY ($12,187) $315,000 $251,186 $75,000
810 Dues and Fees $10,064 $16,000 $7,306 $16,000
845 Debt Issuance Costs on Refunding $93,916
860 Indirect Costs-Non-restricted $239,599
890 Misc Expenditures $7,832 $200,000 $11,473 $200,000
TOTAL DEBT & MISCELLANEOUS $257,495 $216,000 $112,695 $216,000
TOTAL FOOD SERVICES $3,112,040 $3,401,550 $3,174,393 $3,130,317
TOTAL EXPENDITURES, 49 SCHOOL FOOD SERVICES FUND $3,169,718 $3,401,550 $3,174,393 $3,130,317
Other Financing
Actual 2012 Final Budget 2013 Actual 2013 Original Budget 2014
5000 OTHER FINANCING SOURCES(USES)
5000 Other Sources & Changes
5100 Sale of Bonds
5110 Face Amount of Bonds Sold
5120 Premium or Discount on the Issuance of Bonds
5130 Issuance of Refunding Bonds
5140 Payment to Refunded Bonds Escrow
5200 Transfers in From other Funds
5210 Transfers out to Other Funds
5300 Sale of, or Compensation for Loss of, Fixed Assets
5400 Loan Proceeds
5500 Capital Lease Proceeds
5900 Other Financing Sources & Uses
TOTAL OTHER FINANCING SOURCES (USES)
6000 OTHER ITEMS
6100 Capital Contributions
6200 Amortization of Premium on Issuance of Bonds
6300 Special Items
6400 Extraordinary Items
TOTAL OTHER ITEMS
TOTAL OTHER FINANCING SOURCES (8SES) AND OTHER ITEMS $0 $0 $0 $0
Summary
Actual 2012 Final Budget 2013 Actual 2013 Original Budget 2014
REVENUES BY SOURCE
1000 Total LOCAL $706,803 $660,000 $669,264 $660,000
2000 Total STATE $395,036 $340,000 $439,756 $340,000
3000 Total FEDERAL $1,844,405 $2,008,500 $1,879,838 $2,058,500
TOTAL REVENUES $2,946,244 $3,008,500 $2,988,857 $3,058,500
EXPENDITURES BY OBJECT
100 Salaries $1,146,053 $1,000,000 $900,758 $1,000,000
200 Employee Beenfits $295,597 $310,000 $312,660 $308,767
300 Purchased Professional and Technical Services $20,756 $80,000 $89,703 $50,000
400 Purchased Property Services $30,411 $35,000 $31,405 $35,000
500 Other Purchased Services $2,886 $5,550 $1,967 $5,550
600 Supplies $1,428,706 $1,440,000 $1,474,019 $1,440,000
700 Property ($12,187) $315,000 $251,186 $75,000
800 Other Objects $257,495 $216,000 $112,695 $216,000
TOTAL EXPENDITURES $3,169,718 $3,401,550 $3,174,393 $3,130,317
EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES ($223,474) ($393,050) ($185,537) ($71,817)
OTHER FINANCING SOURCES (USES) AND OTHER ITEMS $0 $0 $0 $0
NET CHANGE IN FUND BALANCE ($223,474) ($393,050) ($185,537) ($71,817)
FUND BALANCE- BEGINNING (FROM PRIOR YEAR) $1,078,185 $854,711 $854,711 $461,661
FUND BALANCE-ENDING $854,711 $461,661 $669,174 $389,844
SUMMARY-ALL FUNDS
Actual 2012 Final Budget 2013 Actual 2013 Original Budget 2014
REVENUES BY SOURCE
1000 Total LOCAL $18,789,965 $17,598,716 $19,259,860 $17,489,960
2000 Total STATE $23,714,262 $23,428,289 $23,226,478 $23,550,027
3000 Total FEDERAL $6,988,911 $6,163,480 $6,198,925 $6,037,842
TOTAL REVENUES $49,493,138 $47,190,585 $48,685,264 $47,077,829
EXPENDUTRES BY OBJECT
100 Salaries $22,693,532 $22,714,801 $22,215,669 $22,967,727
200 Employee Benefits $9,902,620 $10,996,867 $10,514,085 $10,702,289
300 Purchased Professional and Technical Services $1,814,815 $1,947,624 $2,123,386 $2,117,624
400 Purchased Property Services $985,560 $1,312,250 $1,108,210 $1,922,250
500 Other Purchased Services $1,968,724 $1,833,341 $1,784,412 $1,843,341
600 Supplies $4,669,035 $4,702,770 $4,822,486 $4,703,770
700 Property $2,052,254 $1,947,987 $1,590,635 $1,729,987
800 Other Objects $3,332,023 $3,340,680 $3,342,491 $3,274,818
TOTAL EXPENDITURES $47,418,563 $48,796,320 $47,501,376 $49,261,806
EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER)EXPENDITURES $2,074,575 ($1,605,735) $1,183,888 ($2,183,977)
OTHER FIANANCING SOURCES (USES) AND OTHER ITEMS $0 $0 $0 $0
NET CHANGE IN FUND BALANCE $2,074,575 ($1,605,735) $1,357,781 ($2,183,977)
FUND BALANCE-BEGINNING (FROM PRIOR YEAR) $8,133,059 $10,207,635 $10,207,635 $8,601,898
FUND BALANCE-ENDING $10,207,634 $8,601,900 $11,565,416 $6,417,921