Stanwood-Camano School District

Transcription

1 Stanwood-Camano School District No.41 MONTHLY FINANCIAL REPORT JUNE 215

2 STANWOOD-CAMANO SCHOOL DISTRICT MONTHLY FINANCIAL REPORT PAGE All EXECUTIVE SUMMARY 1 GF MANAGER'S REPORT 2 GF FUND BALANCE REPORT 3 GF OBJECT SUMMARY 4 GF BUDGETSTATUSREPORT 5-6 CPF BUDGETSTATUSREPORT 7-8 ASB BUDGETSTATUSREPORT 9 TVF BUDGETSTATUSREPORT 1 ETF PPT REPORT 11 BCAP BUDGET CAPACITY ACCOUNT 12 FS FOOD SERVICE REPORT 13

3 STANWOOD-CAMANO SCHOOL DISTRICT NO. 41 MONTHLY BUDGET REPORT EXECUTIVE SUMMARY JUNE 215 Enrollment Budgeted FTE Actual Average FTE To Date (May) FTE's Over Budget- Average (May) Change in FTE From last Month ActuaiFTEJune'lS ActuaiFTEJune' ,9 4,181 General Fund Balance Actual as of June 215 Fund Balance as a Percent of Budgeted Revenue 4,489, % General Fund Revenues Actual as of June 215 Percent of Revenues Received to Date 38,212, % General Fund Expenditures Actual as of June 215 Percent of Expenditures Incurred to Date 38,481, % Payroll Costs Year-To-Date Payroll Costs as a Percent of Budget - YTD 33,15, % MSOC's Year-To-Date MSOC's as a Percent of Budget - YTD 5,421, % Comments: A. The fiscal year is 83.33% complete. B. Apportionment payment this month is 6.% C. Payroll costs in June 214 were 82.76% of budget. D. MSOC's in June 214 were 66.65% of budget. MSOC's=MATERIALS, SUPPLIES AND OPERATING COSTS

4 STANWOOD-CAMANO SCHOOL DISTRICT NO. 41 MANAGER'S EXPENDITURES REPORT DESCRIPTION MANAGER 214/15 BUDGET YTD ENC. BALANCE %Spent BOARD OF DIRECTORS SHUMATE 5,51 49, % BUSINESS OFFICE PLATT 77, , , % BUDGET RESERVE ACCT PLATT 1,752, ,752,821.2 % COMMUNITY SERVICE PLATT 28, , , % CURR/ ASSESSMENT SCHAAF 517, , , , % DISADVANTAGED LAUINGER 482, , , , % EXTRA-CURRICULAR ATHLETIC DIR'S 988, , , , % FOOD SERVICES VENNETTI 1,564, ,289, , , % HEALTH SERVICES GENTZ 336, , , % HIGHLY CAPABLE SCHAAF 194, , , , % HUMAN RESOURCES STANTON 588, , , , % INSURANCE PLATT 34,363 34,363 1% LEARN ASST PR (LAP) ST LAUINGER 586,88 468, , , % PLANT OPERATIONS WEBB 2,57, ,57,692.5 % PRINCIPALS CEDARHOME ELEM LOFGREN 76, , , , % ELGER BAY ELEM HANZEL! 3, , , , % STANWOOD ELEM MARSH 32, , , % TWIN CITY ELEM ALLEN 36, , , % UTSALADY ELEM KELLER 29, , , , % PORT SUSAN MIDDLE JOHNSTON 81, , , , % STANWOOD MIDDLE KLUNDT 76, , , , % LINCOLN HIGH OVEN ELL 36, , , % STANWOOD HIGH GRUVER 176,349 17, , , % SARATOGA CHESTER 381, , , , % RUNNING START SPECIAL ED FED PLATT GENTZ 515, , , , , , , % 99.1% SPECIAL ED ST GENTZ 6,689, ,593, ,74, , % SUPERINTENDENT OFFICE SHUMATE 37, , , , % TECHNOLOGY PLAMBECK 43, , , , % TITLE II A SCHAAF 146, , , () 1% TRAFFIC SAFETY LEVAN 12, , , , % TRANS BILINGUAL ST GENTZ 89,825 87,34.8 2, () 1% TRANSPORTATION ORTON 2,819, ,333, , , % UTILITIES WEBB 915,8 762, , , % VOCATIONAL ST PLAMBECK 2,43, ,993, , , % VOCATIONAL FED PLAMBECK 24,37 9, , % TOTALS ABOVE 27,4, ,652, ,16, ,335, % PROG NOT LISTED ABOVE INCL SAL & BEN 21,793, ,828, ,879, (1,914,91.7) -8.79% GRAND TOTAL 6/3/215 48,797, ,481, ,896, ,42, %

5 STANWOOD-CAMANO SCHOOL DISTRICT NO. 41 TOTAL GENERAL FUND BALANCE MONTHLY FUND BALANCE AS A PERCENTAGE OF REVENUES INCLUDES: RESTRICTED REVENUE, ASSIGNED, COMMITIED AND UNASSIGNED REVENUES Sept 4,516, ,274, ,23, Oct 5,97, ,842, ,894, Nov 5,539, ,517, ,648, Dec 5,986, ,635, ,484, Jan 5,11, ,947, ,986, Feb 4,389, ,269, ,72, Mar 3,931, ,947, ,454, Apr 4,763, ,28, ,617, May 5,374, ,692, ,539, June 4,991, ,999, ,489, July 4,84, ,642, Aug 4,756, ,758, AVERAGE YTD 4,938, ,46, ,741,

6 OUtstanding T GL PPSS ll DescriEtion Budg:et Current Year-to-Date Encumbrance Bal&nce \ E DEBIT TRANSFERS 185, , , , OS E CREDIT TRANSFERS -185, , , , E CT SALARIES- CERT EMPLOYEES 2,966, ,838, ,461,3.73 3,325, , E ) CL SALARIES - CLASS EMPLOYEES 8,336, , ,983, ,291, ,l3l E EMP BENE PAYROLL TAXES 1, , ,66, ,726,58 244, E S SUPPLIES MATERIALS 4,69, , ,916, , ,56, E PS PURCHASED SERVICES 4, 32, , , , E T TRAVEL 55, , , , , E C CAPITAL OIJ'I'LA Y 84, , , and Expense Totals 48,797, ,885, ,481, ,896, ,42, ll'lmber or Acoounta : 3972 End o~ report ************************ 1:.

7 I ' '.., ' > <,, ' I i 4' '' - ' ' ~ 1--General Fund-- FUND BALANCE -- AGENCY ACCOUNTS -- Revised -- BUDGET-STATUS-REPORT Fiscal Year 214 (September 1, Auguat Jl, 215) For the ~S~t~a~n~w~ood~~Ca=man~~o~S~c~h~oo~l~D~i~s~t~ ~ ~4~~1 School District for the Month of June ANNUAL ACTUAL ACTUAL A. REVENUES/OTHER FIN. SOURCES 1 LOCAL TAXES 2 LOCAL SUPPORT NONTAX 3 STATE, GENERAL PURPOSE ~ 1,935, ' ,123,858 POR MONTH 833, , ,424, FOR YEAR 11,172, ,26, ,56, ENCUMBRANCES ~ PERCENT 236, , ,563, STATE, SPECIAL PURPOSE 6,28, , , ,46, FEDERAL, GENERAL PURPOSE 2, 19, , , FEDERAL, SPECIAL PURPOSE 4,996,6(1 193, ,619, ,377, REVENUES FR OTH SCH DIST 8 OTHER AGENCIES AND ASSOCIATES 9 OTHER FINANCING SOURCES 35, 5.oo 7, , , , Total REVENUES/OTHER FIN. SOURCES 47,528,486 2,834, ,212, , 315, B. EXPENDITURES Regular Instruction 24,619,91 2,28, ,31, ,682, , Federal Stimulus 2 Special Ed Instruction 3 Vee. Ed Instruction 4 Skills Center Instruction 5+6 Compensatory Ed Instruct. 7 Other Instructional Pgms 8 Community Services 9 Support Services 7,497,81 2,533,98 1,481,435 2,118,131 83,719 1,462, , , , , , , ,276, ,54, ,131, , ,37.5 8,65, ,196, , , , ,379, , , , ,798, , , Total EXPENDITURES 48,797,784 3,885, ,481, ,896, ,42, C. OTHER FIN. USES TRANS. OUT (GL 536) D. OTHER FINANCING USES (GL 535) E. EXCESS OF REVENUES/OTHER FIN.SOURCES OVER (UNDER) EXP/OTH FIN USES (A-B-C-) 1, 269,298-1,5, , ,, F. TOTAL BEGINNING FUND BALANCE 4,513,771 4,757, G. G/L 898 PRIOR YEAR ADJUSTMENTS(+OR-) xxxxxxxxx H. TOTAL ENDING FUND BALANCE (E+F + OR - G) 3,244,473 4,489,

8 I. ENDING FUND BALANCE ACCOUNTS: ' G/L 81 Restricted For Other Items G/L 815 Reetric Unequalized Deduct Rev G/L 821 Restricted for Carryover 9, G/L 825 Restricted for Skills Center G/L 828 Restricted for C/O of FS Rev G/L 83 Restricted for Debt Service G/L 835 Restrictd For Arbitrage Rebate G/L 84 Nonspnd FB - Invent/Prepd Itms 234, ,3.58 G/L 845 Restricted for Self-Insurance G/L 85 Restricted for Uninsured Risks G/L 87 Co.mitted to Other Purposes G/L 872 Comm to Min Fnd Bal 2,254,7 2,2:<6,424.3 G/L 875 Asaigned Contingenciea G/L 884 Assign-Maint/Literacy Adp G/L 888 Assigned to Other Purpose 755,457 1,64,414 G/L 89 Unassigned Fund Balance ,832.2 ~ 3,244,473 4,499,365.71

9 ill ~ ' ' ~ < c ~- - > 2--Capital Projects-- FUND BALANCE -- AGENCY ACCOUNTS -- Revised -- BUDGET-STATUS-REPORT Fiscal Year 214 (September 1, August 31, 215) For the --'='S-"t=ac:.:nc.:w-=ood=e-..::C=a.:::ma=n:::co-=.Sc=-h:.:.oo=l::...:D::.:i::..:&::.;t:.. :.._:fc.:4:...::...:1, School District for the Month of June ANNUAL ACTUAL ACTUAL A. REVENUES(OTHER FIN. SOURCES 1 Local Taxes 2 Local Support Nontax 3 State, General Purpose 4 State, special Purpose 5 Federal, General Purpose 6 Federal, Special Purpose 7 Revenues Fr Oth Sch Dist 8 Other Agencies and Associates 9 Other Financing Sources ~ 6,782,154 14, 31, 1,, FOR MONTH 52, , FOR YEAR 6,777, , ENCUMBRANCES ~ 4, , , 1,,.oo PERCENT Total REVENUES/OTHER FIN. SOURCES 8,232,154 54, ,894, ,337, B. EXPENDITURES 1 Sites 2 Buildings 3 Equipment 4 Energy 5 Sales & Lease Expenditure 6 Bond Issuance Expenditure 9 Debt 2,431,391 2,752,61 6,54, ,866 35, , l , , ,546, , , ,945, ,489, , ,93, ' Total EXPENDITURES 11,984,88 59, ,17,25.2 2,766, ,47, C. OTHER FIN, USES TRANS. OUT (GL 536).oo D. OTHER FINANCING USES (GL 535) E. EXCESS OF REVENUES/OTHER FIN.SOURCES OVER (UNDER) EXP/OTH FIN USES (A-B-C-D) 3,751, , ,724, , 475, F. TOTAL BEGINNING FUND BALANCE 3,939,518 2,474, G. G/L 898 PRIOR YEAR ADJUSTMENTS(+OR-) xxxxxxxxx H. TOTAL ENDING FUND BALANCE (E+F + OR - G) 187,584 5,198,

10 I. BNDlNG FlJNP BALANCE ACCOUNTS' G/L 81 a.stricted For Other Ite.. 29,12.68 G/L 825 Restricted for Skille Center G/L 83 Reetricted tor Debt Service G/L 1135 Restrictd For Arbitrage Rebate G/L 84 Nonapnd FB - Invent/Prepd Itma G/L aso Restricted for uninsured Rieke G/L 861 Restricted from Bond Proceeds G/L 862 Committed from Levy Proceeds 5, l G/L 863 Reetricted from State Proceeds G/L 864 Reatricted from Fed Proceeds G/L 865 Restricted from Other Proceeds G/L 866 Restricted Impact Fees 5, 6,29.37 G/L 867 Restrictd Mitigation Fees G/L 869 Restricted!r Undistr Proceeds G/L 87 Committed to Other Purposes.oo G/L 889 Asaigned to Fund Purposes ,71,84.85 G/L 89 Unassigned Fund Balance TOTAL 187,584 5,198,747.22

11 4--Associated Student Body Fund-- FUND BALANCE --AGENCY ACCOUNTS -- Revised -- BUDGET-STATUS-REPORT Fiscal Year 214 (September l, August 31, 215) For the ~S;t~a~n~w~ood~~c~a~man~~o~S~c~hoo~~l~D~i~s~t~. ~~~4~~1~---- School District tor the Month of June ANNUAL ACTUAL ACTUAL A. REVENUES BUDGET FOR MONTH FOR YEAR ENCUMBRANCES BALANCE 1 GENERAL STUDENT BODY 215,58 7, , , ATHLETICS 182, , , CLASSES 63, 15, , CLUBS 592,212 5, , , PRIVATE HONEYS PERCENT 4l o.oo Total REVENUES 1,53,3 13, , ' B. EXPENDITURES 1 GENERAL STUDENT BODY 24,673 21, , , , ATHLETICS 344,886 21, , , , CLASSES 6' 134 2, , , , CLUBS 611,363 51, , , , PRIVATE MONEYS Total EXPENDITURES 1,257,56 96, , , , c. EXCESS OF REVENUES OVER(UNDER) EXPENDITURES (A-B) 24,26-83,1-45, , D. TOTAL BEGINNING FUND BALANCE 393, ,91.79 E. G/L 898 PRIOR YEAR ADJUSTMENTS(+OR-l xxxxxxxxx F. TOTAL ENDING FUND BALANCE 189, , C+D + OR - E) G. ENDING FUND BALANCE ACCOUNTS: G/L 81 Restricted for Other Items G/L 819 Restricted for Fund Purposes 189, ,13.1 G/L 84 Nonspnd FB - Invent/Prepd Itms 36,51.27 /L 85 Restricted for Uninsured Risks G/L 87 Committed to Other Purposes G/L 889 Assigned to Fund Purposes G/L 89 Unassigned Fund Balance TOTAL 189, ,523.28

12 A.~. :.. ;1: -~~)'-:::.~ h ~ -., ~.. -~ :~. :: /;-q_. L~:,.:~: s> A) 9--Tn.nsportation Vehicle Fund-- FUND I!ALANCE --AGENCY ACCOUNTS - Reviaed -- BUDGET-STATUS-REPORT Fiscal Year 214 (September 1, August )1, 215) For the S~t~a~n~w~ood~~Ca~ma~n~o~S~c~h~o~o~l~O~i~ ~t~ ~ ~4~~1 School District tor the Month of June ANNUAL ACTUAL ACTUAL A. REVENUES(OTHER FIN. SOURCES BUDGET FOR MONTH FOR YEAR ENCUMBRANCES ~ PERCENT 1 Local Taxes 2 Local Nontax 3 State, General Purpose 4 State. Special Purpose 5 Federal, General Purpose 6 Other Agencies and Associates 9 Other Financing Sources A. TOTAL REV/OTHER FIN.SRCS(LESS TRANS) 2, ,37 41, , ,37 4, B. 99 TRANSFERS IN FROM GF C. Total REV./OTHER FIN. SOURCES 41, , O.ll D. EXPENDITURES Type 3 Equipment Type 6 Bond Levy Issuance Type 9 Debt 45, 152,29.3.oo 8, , Total EXPENDITURES 45, 152,29.3 8, , E. OTHER FIN. USES TRANS. OUT (GL 536) F. OTHER FINANCING USES (GL 535) G. EXCESS OF REVENUES/OTHER FIN SOURCES OVER(UNDER) EXP/OTH FIN USES (C-D-E-F) 48, , , H. TOTAL BEGINNING FUND BALANCE 5, 52, I. G/L 898 PRIOR YEAR ADJUSTMENTS(+OR-) xxxxxxxxx J. TOTAL ENDING FUND BALANCE (G+H + OR - I) 1,37 35, K. ENDING FUND BALANCE ACCOUNTS: G/L 81 Restricted For Other Items G/L 819 Restricted for Fund Purposes G/L 83 Restricted tor Debt Service G/L 835 Restrictd For Arbitrage Rebate G/L 85 Restricted for Uninsured Risks GIL 889 Assigned to Fund Purposes G/L 89 Unassigned Fund Balance 52, ,37 151, ,37 35, J().

13 r,' o ~... N, / ' I' :. ~ < ' Beginning Qk_ DeacriEtion Balance FY1'D Credits FY1'D Debita Bale.nce 7 Private Purpoae Truat Fund 2 Impreat cash 1,2 o.oo 1,2 23 Cash on Hand 642 2, , Cash on Oep w/co. Treas.15 2, , llarranta Outstanding 2, , Investments 1, , Asset 3, , , , Accounts Payable 2, , Liability 2, , Held in Trust for Pvt Purposes -3, , , ,94.65 Equity -3, , , , Private Purpose Trust Fund 11, , /1.

14 BUDGET CAPACITY ACCOUNT 214~215 BALANCE DATE ACTIVITY AMOUNT 3,, 9/1/14 Bldg Carryover (127,465) 2,872,535 9/1/14 Flow Through Carryover (39,998) 2,832,537 9/1/14 Extra Curricular Carryover (167,653) 2,664,884 9/1/14 Highly Capable Grant Capacity (11,) 2,554,884 9/1/14 Bilingual Grant Capacity (12,) 2,542,884 9/1/14 Flow Through Capacity (1,532) 2,532,352 1/15/14 SPED Capacity-Safety Net to reimb. (236,832) 2,295,52 1/29/14 Saratoga Enrollment Adjustment (3,) 2,265,52 1/29/14 Bldg Enrollment Adjustments (15,82) 2,249,7 1/29/14 Grant Capacity (14,953) 2,234,747 1/29/14 Computer Tables/Chairs (3,) 2,24,747 1/29/14 Title II Capacity (3,798.32) 2,2,949 1/29/14 Voc Capacity (5,) 2,15,949 1/31/215 Grant Capacity (2,657.76) 2,13,291 2/2/215 Special Services Capacity (192,574) 1,937,717 3/4/215 Perkins Grant Capacity (1,854) 1,935,863 3/4/215 Title Ill Capacity (14,18.43) 1,921,683 3/14/215 Legal Fee Capacity (63,) 1,858,683 3/31/215 Flow Through Capacity (39,634.44) 1,819,48 4/28/215 Insurance Capacity (26,384) 1,792,664 4/28/215 Flow Through Capacity (2,5) 1,772,164 4/28/215 Grant Capacity (1,) 1,762,164 5/28/215 Flow Through Capacity (9,342.98) 1,752,821

15 STANWOOD-CAMANO SCHOOL DISTRicr NO. 41 FOOD SERVICE PROGRAM REPORT Report For: June Budget Actual No. of Budget Actual Variance June Months Budget YTD YTD YTD 214 REVENUES: Local ,36 525,36 525, ,249 State ,211 15,211 17,12 1,81 15,52 Federal ,277 49,52 523,22 33,168 51,42 Commodities ,313 ]'J} t 4 ~ (7,42) Total 1,131,837 J,,1 O()L?~()J, 1_L(!_~L96{) (34,741) 1,_!~?A~.!~ EXPENDITURES: Salaries ,69 488,8 516,389 (28,382) 5,19 Benefits , , ,577 18,36 257,581 Food+ Commodities , , ,21 125, ,873 Non-food & Cap. Outlay 1 65,1 65,1 56,42 8,68 59,12 Net Transfers 12 {3,5) ~1917) {213) (2,74) _ill,44) Total 1,563,457 1,41,116 1,289,194 12,922 1,375,45 Net Gain/Loss (431,62) (39,416) (223,234) 86,182 (219,229) Budget June'15 June '14 Serving Total Ave. Daily Act. YTD Budget Act. YTD Days Meals PartlciJ2ation ADP Variance ADP Average Daily Participation: Breakfast 18 65, Lunch ,942 1,154 1, ,35 Ala Carte w/ Catering ,575 1,29 1,13 (79) 1,265 BUDGETED TOTAL MEALS 479,454 AVE. MEALS PER DAY{Not converted) 2,729 2, , % (change from prior year} Total FTE Enrollment {No RS) 4,58 4,9 32 4, % (change from prior year} Notes: The revenues and expenditures above do not reflect accruals as follows: Federal revenues are billed at the end of each month and collected in the following month. The amount shown above on the YTD federal revenue line does not include the amount due for current month. Local revenues reflect total collections, not the actual lunch sales amount for the month. At the end of the year revenues earned but not collected and expenditures incurred but not paid are recorded in the closing entries. To convert ala carte with catering to be equivalent with lunch participation divide ala carte by 2.77.