Prosser School District No. 116

Transcription

1 RUN: 12/3/2009 9:39:24 AM E.S.D. 123 F-196 Annual Financial Statements Benton Fiscal Year ANNUAL FINACIAL STATEMENTS Certification Page Balance Sheet as of August 31, 2009-All s Statement of Revenues, Expenditures, and Changes in Balance For the Year Ended August 31, 2009-All s Budgetary Comparison Schedules-All s Statement of Fiduciary Net Assets Statement of Changes in Fiduciary Net Assets Schedule of Long-Term Debt Report of Revenues and Other Financing Sources-All s Program/Activity/Object Report SUPPLEMENTAL REPORTS AND SCHEDULES Program Matrix Data Requirements for Supplemental Reports Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Distorting Items Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Indirect Expenditures Schedule for Determining School District Federal Restricted and Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation Resource to Program Expenditure Report Preliminary Special Education Maintenance of Effort Preliminary Federal Cross-Cutting Maintenance of Effort Preliminary Vocational Education Maintenance of Effort Edit/Error Report

2 PROSSER SCHOOL DISTRICT NO. 116 F-196 ANNUAL FINANCIAL STATEMENTS FOR FISCAL YEAR RUN: 12/3/2009 9:39:25 AM CERTIFICATION The Annual Financial Statements (Report F-196) for of Benton County for the fiscal year ended August 31, 2009, were prepared on the accrual basis of accounting in accordance with the appropriate accounting principles as stated in the Accounting Manual for Public School Districts in the State of Washington. School was conducted for 180 days. (If school was operated fewer than 180 days, please include a statement covering the reasons and effort to make up days lost.) The indirect cost rate proposal has been reviewed and the data reflects allowable costs in accordance with federal requirements and OMB circular A-87 and all costs are properly allocable to federal awards. The school district Annual Financial Statement has been reviewed and submitted to OSPI in accordance with WAC for the fiscal year September 1, 2008-August 31, 2009 Approved: Reviewed: School District Superintendent or Authorized Official ESD Superintendent or Authorized Official Date Date REPORT F-196 SUMMARY Total Revenues and Other Financing Sources Total Expenditures Other Financing Uses Excess of Revenues/Other Financing Sources Over/(Under) Expenditures and Other Financing Uses Beginning Total Balance Prior Year(s) Corrections or Restatements Ending Total Balance General 27,887, ,214, , , ,679, ,341, ASB 499, , , , , Debt Service 4,396, ,396, , ,468, ,475, Capital Projects 6, , , , , Transportation Vehicle 217, , , , , Permanent Total 33,008, ,546, , , ,834, ,291, Locked Date: Oct 30, 2009 Certification Page

3 Balance Sheet RUN: 12/3/2009 9:39:25 AM Benton Governmental s August 31, 2009 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total ASSETS: Cash and Cash Equivalents Minus Warrants Outstanding Taxes Receivable Due From Other s Due From Other Governmental Units Accounts Receivable Interfund Loans Receivable Accrued Interest Receivable Inventory Prepaid Items Investments Investments/Cash With Trustee Investments-Deferred Compensation Self-Insurance Security Deposit TOTAL ASSETS 986, , ,560, , , , , ,275, ,142, , , ,79 315, , , ,468,67 2,189, , , , , , ,084, , ,275, , , , , ,224, ,900, LIABILITIES: Accounts Payable Contracts Payable Current Accrued Interest Payable Accrued Salaries Revenue Anticipation Notes Payable Payroll Deductions and Taxes Payable Due To Other Governmental Units Deferred Compensation Payable Estimated Employee Benefits Payable Due To Other s 195, , , , , Page 1 of 2

4 Balance Sheet RUN: 12/3/2009 9:39:25 AM Benton Governmental s August 31, 2009 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total LIABILITIES: Interfund Loans Payable Deposits Matured Bonds Payable Matured Bond Interest Payable Arbitrage Rebate Payable Deferred Revenue TOTAL LIABILITIES 1,587, ,800, , , , , , ,355, ,609, FUND BALANCE: Reservation Of Balance Unreserved, Designated Balance Unreserved, Undesignated Balance TOTAL FUND BALANCE 273, ,068, ,341, , , ,475, ,475, , , , , , ,018, ,291, TOTAL LIABILITIES AND FUND BALANCE 5,142, , ,189, , , ,900, Page 2 of 2

5 RUN: 12/3/2009 9:39:26 AM E.S.D. 123 Statement of Revenues, Expenditures, and Changes in Balance Benton Governmental s For the Year Ended August 31, 2009 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total REVENUES: Local 3,453, , ,362, , , ,324, State 20,491, , ,705, Federal 2,632, ,632, Federal Stimulus 1,258, ,258, Other 52, , TOTAL REVENUES 27,887, , ,362, , , ,973, EXPENDITURES: CURRENT: Regular Instruction 13,043, ,043, Federal Stimulus 1,202, ,202, Special Education 2,451, ,451, Vocational Education 958, , Skills Center Compensatory Programs 3,292, ,292, Other Instructional Programs 145, , Community Services 39, , Support Services 6,052, ,052, Student Activities/Other 444, , CAPITAL OUTLAY: Sites 83, , Building 115, , Equipment 10, , Energy Transportation Equipment 230, , Other 29, , DEBT SERVICE: Principal 1,210, , ,259, Interest and Other Charges 185, , , TOTAL EXPENDITURES 27,214, , ,396, , , ,546, REVENUES OVER (UNDER) EXPENDITURES 673, , , , , , Page 1 of 2

6 RUN: 12/3/2009 9:39:26 AM E.S.D. 123 Statement of Revenues, Expenditures, and Changes in Balance Benton Governmental s For the Year Ended August 31, 2009 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total OTHER FINANCING SOURCES (USES): Bond Sales & Refunding Bond Sales 3,023, ,023, Long-Term Financing Transfers In 10, , Transfers Out (GL 536) -10, , Other Financing Uses (GL 535) -2,993, ,993, Other TOTAL OTHER FINANCING SOURCES (USES) -10, , , EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES 662, , , , , , BEGINNING TOTAL FUND BALANCE 2,679, , ,468, , , ,834, Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 3,341, , ,475, , , ,291, Page 2 of 2

7 RUN: 12/3/2009 9:39:27 AM E.S.D. 123 Budgetary Comparison Schedule Benton General For The Year Ended August 31, 2009 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skills Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 3,462, ,773, ,579, ,00 27,850, ,419, ,442, ,13 3,875, , ,307, ,50 ACTUAL 3,453, ,491, ,632, ,258, , ,887, ,043, ,202, ,451, , ,292, , , ,052, , Variance with Final Budget POSITIVE (NEGATIVE) -9, ,282, , ,258, , , ,375, ,202, , , , , , , , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 28,167,76 27,214, , REVENUES OVER (UNDER) EXPENDITURES -317, , , Page 1 of 2

8 RUN: 12/3/2009 9:39:27 AM E.S.D. 123 Budgetary Comparison Schedule Benton General For The Year Ended August 31, 2009 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) FINAL BUDGET -10, , ACTUAL -10, , Variance with Final Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -328, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 2,150,00 1,821, ,679, ,341, , ,520, Page 2 of 2

9 RUN: 12/3/2009 9:39:30 AM E.S.D. 123 Budgetary Comparison Schedule Benton Associated Student Body For The Year Ended August 31, 2009 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skills Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 683,43 683,43 636, ACTUAL 499, , , Variance with Final Budget POSITIVE (NEGATIVE) -184, , , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 636, , , REVENUES OVER (UNDER) EXPENDITURES 46, , , Page 1 of 2

10 RUN: 12/3/2009 9:39:30 AM E.S.D. 123 Budgetary Comparison Schedule Benton Associated Student Body For The Year Ended August 31, 2009 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) FINAL BUDGET ACTUAL Variance with Final Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES 46, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 224, , , , , , Page 2 of 2

11 RUN: 12/3/2009 9:39:31 AM E.S.D. 123 Budgetary Comparison Schedule Benton Debt Service For The Year Ended August 31, 2009 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skills Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 1,382,70 1,382,70 ACTUAL 1,362, ,362, Variance with Final Budget POSITIVE (NEGATIVE) -20, , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 1,210, ,54 1,407, ,210, , ,396, , , REVENUES OVER (UNDER) EXPENDITURES -24, , , Page 1 of 2

12 RUN: 12/3/2009 9:39:31 AM E.S.D. 123 Budgetary Comparison Schedule Benton Debt Service For The Year Ended August 31, 2009 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) FINAL BUDGET 10, , ACTUAL 3,023, , ,993, , Variance with Final Budget POSITIVE (NEGATIVE) 3,023, ,993, , EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -13, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 1,429, ,415,86 1,468, ,475, , , Page 2 of 2

13 RUN: 12/3/2009 9:39:32 AM E.S.D. 123 Budgetary Comparison Schedule Benton Capital Projects For The Year Ended August 31, 2009 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skills Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 7,10 7,10 90,00 180,00 ACTUAL 6, , , , , Variance with Final Budget POSITIVE (NEGATIVE) , , , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 12,00 282,00 209, ,00 72, REVENUES OVER (UNDER) EXPENDITURES -274,90-202, , Page 1 of 2

14 RUN: 12/3/2009 9:39:32 AM E.S.D. 123 Budgetary Comparison Schedule Benton Capital Projects For The Year Ended August 31, 2009 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) FINAL BUDGET ACTUAL Variance with Final Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -274,90-202, , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 383, , , , , , Page 2 of 2

15 RUN: 12/3/2009 9:39:34 AM E.S.D. 123 Budgetary Comparison Schedule Benton Transportation Vehicle For The Year Ended August 31, 2009 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skills Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 7,00 215,00 222,00 250,00 ACTUAL 3, , , , Variance with Final Budget POSITIVE (NEGATIVE) -3, , , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 49, ,55 301, , , , , REVENUES OVER (UNDER) EXPENDITURES -79, , , Page 1 of 2

16 RUN: 12/3/2009 9:39:34 AM E.S.D. 123 Budgetary Comparison Schedule Benton Transportation Vehicle For The Year Ended August 31, 2009 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) FINAL BUDGET ACTUAL Variance with Final Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -79, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 126, , , , , Page 2 of 2

17 Benton Statement Of Fiduciary Net Assets Fiduciary s August 31, 2009 RUN: 12/3/2009 9:39:35 AM ASSETS: Imprest Cash Cash On Hand Cash On Deposit with Cty Treas Minus Warrants Outstanding Due From Other s Accounts Receivable Accrued Interest Receivable Investments Investments/Cash With Trustee Other Assets Capital Assets, Land Capital Assets, Buildings Capital Assets, Equipment Accum Depreciation, Buildings Accum Depreciation, Equipment TOTAL ASSETS LIABILITIES: Accounts Payable Due To Other s TOTAL LIABILITIES NET ASSETS: Net assets held in trust for: Reserved for Other Items Reserved for Self Insured Risk Reserved for Trust Principal Unreserved, Designated for Other Items Unreserved, Undesignated Balance TOTAL NET ASSETS Private Purpose Trust Other Trust Page 1 of 1

18 Statement of Changes in Fiduciary Net Assets RUN: 12/3/2009 9:39:36 AM Benton Fiduciary s For the Year Ended August 31, 2009 ADDITIONS: Contributions: Private Donations Employer Members Other TOTAL CONTRIBUTIONS Investment Income: Net Appreciation (Depreciation) in Fair Value Interest and Dividends Less Investment Expenses Net Investment Income Other Additions: Rent or Lease Revenue Total Other Additions TOTAL ADDITIONS DEDUCTIONS: Benefits Refund of Contributions Administrative Expenses Scholarships Other TOTAL DEDUCTIONS Private Purpose Trust Other Trust Net Increase (Decrease) Net Assets--Beginning Prior Year(s) Corrections or Restatements NET ASSETS--ENDING Page 1 of 1

19 Schedule of Long-Term Debt Benton For the Year Ended August 31, 2009 RUN: 12/3/2009 9:39:37 AM Description Beginning Outstanding Debt September 1, 2008 Amount Issued/Increased Amount Redeemed/Descreased Ending Outstanding Debt August 31, 2009 Total Voted Bonds Total Non-Voted Notes/Bonds Qualified Zone Academy Bonds (QZAB) 5,255,00 2,946,00 4,155,00 4,046,00 Other Long-Term Debt: Capital Leases Contracts Payable (GL 603) NonCancellable Operating Leases Claims & Judgements Compensated Absences Other Long-Term Debt 93, ,229, , , , , , Total Other Long-Term Debt 1,322, , , , TOTAL LONG-TERM DEBT 6,577, ,979, ,891, ,665, Page 1 of 1

20 Report of Revenues and Other Financing Sources Benton For the Year Ended August 31, 2009 RUN: 12/3/2009 9:39:38 AM General Debt Service Capital Projects Transportation Vehicle LOCAL TAXES 1100 Local Property Tax 1300 Sale of Tax Title Property 1400 Local in Lieu of Taxes 1500 Timber Excise Tax 1600 County-Administered Forests 1900 Other Local Taxes 1000 Total Local Taxes 2,893, , ,054, ,273, , ,346, LOCAL SUPPORT NONTAX 2100 Tuition and Fees, Unassigned 2131 Secondary Vocational Education - Tuition 2145 Skills Center Tuitions and Fees 2171 Traffic Safety Education Fees 2173 Summer School Tuitions and Fees 2186 Community School Tuitions and Fees 2188 Day Care Tuitions and Fees 2200 Sales of Goods, Supplies and Services, Unassigned 2231 Secondary Voc. Ed., Sales of Goods, Supplies and Services 2245 Skills Center, Sales of Goods, Supplies and Services 2288 Day Care 2289 Other Community Services 2298 Food Services 2299 School Bus Revenue 2300 Investment Earnings 2400 Interfund Loan Interest Earnings 2500 Gifts and Donations 2600 Fines and Damages 2700 Rentals and Leases 2800 Insurance Recoveries 2900 Local Support Nontax, Unassigned 2910 E-rate 2000 Total Local Support Nontax 15, , , , , , , , , , , , , ,10 6, , , Page 1 of 6

21 Report of Revenues and Other Financing Sources Benton For the Year Ended August 31, 2009 RUN: 12/3/2009 9:39:38 AM General Debt Service Capital Projects Transportation Vehicle STATE, GENERAL PURPOSE 3100 Apportionment 3121 Special Education - General Apportionment 3300 Local Effort Assistance 3600 State Forests 3900 Other State General Purpose, Unassigned 3000 Total State, General Purpose 13,224, , ,803, ,415, STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned 4121 Special Education 4126 State Institutions, Special Education 4130 State Matching, Paid Direct to Districts 4134 Middle School Career and Technical Education 4155 Learning Assistance 4156 State Institutions, Centers and Homes, Delinquent 4158 Special and Pilot Programs 4163 Promoting Academic Success 4165 Transitional Bilingual 4166 Student Achievement 4174 Highly Capable 4175 Professional Development 4188 Day Care 4198 School Food Service 4199 Transportation - Operations 4230 State Matching, Paid Direct to Contractors 4300 Other State Agencies, Unassigned 4321 Special Education - Other State Agencies 4326 State Institutions - Special Education - Other State Agencies 4330 State Matching - Other 4356 State Institutions, Centers and Homes, Delinquent - Other State Agencies 4358 Special and Pilot Programs - Other State Agencies 4365 Transitional Bilingual - Other State Agencies 1,625, , , , ,262, , , , , Page 2 of 6

22 Report of Revenues and Other Financing Sources Benton For the Year Ended August 31, 2009 RUN: 12/3/2009 9:39:38 AM General Debt Service Capital Projects Transportation Vehicle STATE, SPECIAL PURPOSE 4388 Day Care - Other State Agencies 4398 School Food Service - Other State Agencies 4399 Transportation Operations - Other State Agencies 4499 Transportation Reimbursement - Depreciation 4000 Total State, Special Purpose 5,076, , , FEDERAL, GENERAL PURPOSE 5200 General Purpose Direct Federal Grants, Unassigned 5300 Impact Aid, Maintenance and Operation 5329 Impact Aid, Special Education ing 5400 Federal in Lieu of Taxes 5500 Federal Forests 5000 Total Federal, General Purpose 76, , FEDERAL, SPECIAL PURPOSE 6100 Special Purpose, OSPI, Unassigned 6111 Federal Stimulus-Title I 6112 Federal Stimulus-School Improvement 6113 Federal Stimulus-State Fiscal Stabilization 6114 Federal Stimulus-IDEA 6118 Federal Stimulus-Competitive Grants 6119 Federal Stimulus-Other 6121 Special Education, Medicaid Reimbursement 6124 Special Education, Supplemental 6138 Secondary Vocational Education 6146 Skills Center 6151 Disadvantaged 6152 School Improvement, Federal 6153 Migrant 6154 Reading First, Federal 6157 Institutions, Neglected and Delinquent 6161 Head Start 6162 Math and Science - Professional Development 6164 Limited English Proficiency 6167 Indian Education, JOM 1,258, , , , , , , Page 3 of 6

23 Report of Revenues and Other Financing Sources Benton For the Year Ended August 31, 2009 RUN: 12/3/2009 9:39:38 AM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 6168 Indian Education, ED 6176 Targeted Assistance 6178 Youth Training Programs 6188 Day Care 6189 Other Community Services 6198 School Food Services 6199 Transportation - Operations 6200 Direct Special Purpose Grants 6211 Federal Stimulus-Title I 6212 Federal Stimulus-School Improvement 6213 Federal Stimulus-State Fiscal Stabilization 6214 Federal Stimulus-IDEA 6218 Federal Stimulus-Competitive Grants 6219 Federal Stimulus-Other 6221 Special Education - Medicaid Reimbursement 6224 Special Education - Supplemental 6238 Secondary Vocational Education 6240 Impact Aid 6246 Skills Center 6251 Disadvantaged 6252 School Improvement, Federal 6253 Migrant 6254 Reading First, Federal 6257 Institutions, Neglected and Delinquent 6261 Head Start 6262 Math and Science - Professional Devolpment 6264 Limited English Proficiency 6267 Indian Education - JOM 6268 Indian Education - ED 6276 Targeted Assistance 6278 Youth Training, Direct Grants 6288 Day Care 6289 Other Community Services 36, , Page 4 of 6

24 Report of Revenues and Other Financing Sources Benton For the Year Ended August 31, 2009 RUN: 12/3/2009 9:39:38 AM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 6298 School Food Services 6299 Transportation - Operations 6300 Federal Grants Through Other Agencies, Unassigned 6310 Medicaid Administrative Match 6311 Federal Stimulus-Title I 6312 Federal Stimulus-School Improvement 6313 Federal Stimulus-State Fiscal Stabilization 6314 Federal Stimulus-IDEA 6318 Federal Stimulus-Competitive Grants 6319 Federal Stimulus-Other 6321 Special Education - Medicaid Reimbursement 6324 Special Education - Supplemental 6338 Secondary Vocational Education 6346 Skills Center 6351 Disadvantaged 6352 School Improvement, Federal 6353 Migrant 6354 Reading First, Federal 6357 Institutions, Neglected and Delinquent 6361 Head Start 6362 Math and Science - Professional Development 6364 Limited English Proficiency 6367 Indian Education - JOM 6368 Indian Education - ED 6376 Targeted Assistance 6378 Youth Training 6388 Day Care 6389 Other Community Services 6398 School Food Services 6399 Transportation - Operations 6998 USDA Commodities 6000 Total Federal, Special Purpose 1, , , , ,814, Page 5 of 6

25 Report of Revenues and Other Financing Sources Benton For the Year Ended August 31, 2009 RUN: 12/3/2009 9:39:38 AM General Debt Service Capital Projects Transportation Vehicle REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Program Participation, Unassigned 7121 Special Education 7131 Vocational Education 7145 Skills Center 7163 Promoting Academic Success 7197 Support Services 7198 School Food Services 7199 Transportation 7301 Nonhigh Participation 7000 Total Revenues From Other School Districts 52, , REVENUES FROM OTHER ENTITITES 8100 Governmental Entities 8188 Day Care 8189 Community Services 8198 School Food Services 8199 Transportation 8500 Nonfederal, ESD 8000 Total Revenues From Other Entities OTHER FINANCING SOURCES 9100 Sale of Bonds 9200 Sale of Real Property 9300 Sale of Equipment 9400 Compensated Loss of Fixed Assets 9500 Long-Term Financing 9600 Sale of Refunding Bonds 9900 Transfers 9000 Total Other Financing Sources 3,023, , ,034, TOTAL REVENUES AND OTHER FINANCING SOURCES 27,887, ,396, , , Page 6 of 6

26 Program/Activity/Object Report Benton For the Year Ended August 31, 2009 RUN: 12/3/2009 9:39:38 AM PROGRAM EXPENDITURE SUMMARY NO. PROGRAM TITLE AMOUNT 01 Basic Education 13,043, Stim, Title I Stim, Schl Imprv Stim, SFSF 1,202, Stim, IDEA Stim, Compt Grants Stim, Other Sp Ed, Sup, St 1,938, Sp Ed, Sup, Fed 513, Sp Ed, Inst, St Sp Ed, Oth, Fed Voc, Basic, St 956, MidSchCar/Tec Voc, Fed 24, Voc, Other Skil Cnt, Bas, St Skill Cntr, Fed Disadvant, Fed 568, Schl Imprv, Fed 113, Migrant, Fed 289, Read First, Fed LAP 569, St In, Ctr/Hm, D St In, N/D, Fed Sp/Plt Pgm, St 77, Head Start, Fed MS, Pro Dv, Fed PAS 33, LEP, Fed 71, Tran Biling, St 399, Stu Achvmnt, St 1,166, Ind Ed, Fd, JOM Ind Ed, Fd, ED Comp, Othr 1, ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 11 Bd of Dir 139, Supt Off 300, Busns Off 503, HR 44, Pblc Rltn 54, Supv Inst 685, Lrn Resrc 611, Princ Off 1,733, Guid/Coun 765, Pupil M/S 343, Health 831, Teaching 15,583, Extracur 631, Pmt to SD Supervisn 57, Food 465, Operation 549, Transfers -23, Supervisn 123, Operation 725, Maintnce 171, Insurance 24, Transfers -105, Supv Bldg 103, Grnd Mnt 202, Oper Bldg 1,011, Maintnce 320, Utilities 736, Bldg Secu Insurance 153, Info Sys 413, Printing 62, Warehouse Mtr Pool -6, Page 1 of 2 OBJECT EXPENDITURE SUMMARY NO. OBJECT TITLE AMOUNT 0 Debit Transfer 144, Credit Transfer -144, Cert. Salaries 12,362, Class. Salaries 4,550, Employee Benefits 6,268, Supplies / Materials 1,728, Purchased Services 2,200, Travel 75, Capital Outlay 29, TOTAL ALL OBJECTS 27,214,550.97

27 Program/Activity/Object Report Benton For the Year Ended August 31, 2009 RUN: 12/3/2009 9:39:38 AM PROGRAM EXPENDITURE SUMMARY NO. PROGRAM TITLE AMOUNT 71 Traffic Safety 49, Summer School Highly Capable 24, Prof Dev, State 45, Target Asst, Fed Yth Trg Pm, Fed Inst Pgm, Othr 25, Public Radio/TV Comm Schools Day Care Othr Comm Srv 39, Distwide Suppt 4,089, Schl Food Serv 1,029, Pupil Transp 940, TOTAL ALL PROGRAMS 27,214, ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 83 Interest Principal Debt Expn Publ Actv.00 TOTAL ALL ACTIVITIES 27,214, Page 2 of 2

28 F-196 Annual Financial Statements Benton Fiscal Year RUN: 12/3/2009 9:39:39 AM SUPPLEMENTAL REPORTS AND SCHEDULES Program Matrix Data Requirements for Supplemental Reports Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Distorting Items Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Indirect Expenditures Schedule for Determining School District Federal Restricted and Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation Resource to Program Expenditure Report Preliminary Special Education Maintenance of Effort Preliminary Federal Cross-Cutting Maintenance of Effort Preliminary Vocational Education Maintenance of Effort Edit/Error Report

29 RUN: 12/3/2009 9:39:40 AM PROGRAM 01 - Basic Education Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 212, ,83 45, , , , Lrn Resrc 539, , , , , , Princ Off 1,733, , , , , , , Guid/Coun 645, , , , , , , Pupil M/S 294, , , , , , Health 224, , , , , , , Teaching 8,783, , ,766, , ,336, , , , Extracur 610, , , , , , , , TOTAL 13,043, , ,654, ,090, ,390, , , , Page 1 of 24

30 RUN: 12/3/2009 9:39:40 AM PROGRAM 13 - Federal Stimulus - State Fiscal Stabilization Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 22 Lrn Resrc 54, , , Teaching 1,148, ,066, , TOTAL 1,202, ,116, , Page 2 of 24

31 RUN: 12/3/2009 9:39:40 AM PROGRAM 21 - Special Education, Supplemental, State Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 195, ,00 29, , , , , Guid/Coun Health 546, , , , , , , Teaching 1,196, , , , , , , , TOTAL 1,938, , ,041, , , , , , Page 3 of 24

32 RUN: 12/3/2009 9:39:40 AM PROGRAM 24 - Special Education, Supplemental, Federal Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 26 Health 50, , , , , Teaching 462, , , TOTAL 513, , , , , Page 4 of 24

33 RUN: 12/3/2009 9:39:40 AM PROGRAM 31 - Vocational, Basic, State Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 66, , , , Guid/Coun 67, , , , Teaching 821, , , , , , , , , TOTAL 956, , , , , , , , , Page 5 of 24

34 RUN: 12/3/2009 9:39:40 AM PROGRAM 38 - Vocational, Federal Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 24, , , TOTAL 24, , , Page 6 of 24

35 RUN: 12/3/2009 9:39:40 AM PROGRAM 51 - Disadvantaged, Federal Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 12, , , Teaching 556, , , , , , TOTAL 568, , , ,94 1, , Page 7 of 24

36 RUN: 12/3/2009 9:39:40 AM PROGRAM 52 - School Improvement, Federal Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 100, , , Lrn Resrc Teaching 12, , , , TOTAL 113, , , , , , Page 8 of 24

37 RUN: 12/3/2009 9:39:40 AM PROGRAM 53 - Migrant, Federal Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 52, , , , , , Guid/Coun 46, , , , , Health 4, , , Teaching 185, , , , , , , TOTAL 289, , , , , , , Page 9 of 24

38 RUN: 12/3/2009 9:39:40 AM PROGRAM 55 - Learning Assistance Program (LAP), State Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 24, , , Teaching 545, , , , , , , TOTAL 569, , , , , , , Page 10 of 24

39 RUN: 12/3/2009 9:39:40 AM PROGRAM 58 - Special and Pilot Programs, State Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 77, , , TOTAL 77, , , Page 11 of 24

40 RUN: 12/3/2009 9:39:40 AM PROGRAM 63 - Promoting Academic Success Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 33, , , TOTAL 33, , , Page 12 of 24

41 RUN: 12/3/2009 9:39:40 AM PROGRAM 64 - Limited English Proficiency, Federal Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 71, , , , , , TOTAL 71, , , , , , Page 13 of 24

42 RUN: 12/3/2009 9:39:40 AM PROGRAM 65 - Transitional Bilingual, State Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 20, , , , Teaching 378, , , , ,42 8, TOTAL 399, , , , ,42 8, Page 14 of 24

43 RUN: 12/3/2009 9:39:40 AM PROGRAM 66 - Student Achievement, State Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst Lrn Resrc 6, , Guid/Coun 5, , Health 4, , Teaching 1,148, , , , TOTAL 1,166, , , , Page 15 of 24

44 RUN: 12/3/2009 9:39:40 AM PROGRAM 69 - Compensatory, Other Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 1, , TOTAL 1, , Page 16 of 24

45 RUN: 12/3/2009 9:39:40 AM PROGRAM 71 - Traffic Safety Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 49, , , , , , TOTAL 49, , , , , , Page 17 of 24

46 RUN: 12/3/2009 9:39:40 AM PROGRAM 74 - Highly Capable Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 24, , , TOTAL 24, , , Page 18 of 24

47 RUN: 12/3/2009 9:39:40 AM PROGRAM 75 - Professional Development, State Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst Teaching 45, , , , , , TOTAL 45, , , , , , Page 19 of 24

48 RUN: 12/3/2009 9:39:40 AM PROGRAM 79 - Instructional Programs, Other Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 22 Lrn Resrc 10, , Teaching 14, , , TOTAL 25, , , Page 20 of 24

49 RUN: 12/3/2009 9:39:40 AM PROGRAM 89 - Other Community Services Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 28 Extracur 21, , Food 4, , Operation 13, , TOTAL 39, , Page 21 of 24

50 RUN: 12/3/2009 9:39:40 AM PROGRAM 97 - Districtwide Support Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 11 Bd of Dir 139, , , Supt Off 300, , , , , , , Busns Off 503, , , , , , HR 44, , , , , Pblc Rltn 54, , , , , Pupil M/S 48, , , Supv Bldg 103, , , , Grnd Mnt 202, , , , , Oper Bldg 1,011, , , , , Maintnce 320, , , , , , Utilities 736, , Insurance 153, , Info Sys 413, , , , , , , Printing 62, , Mtr Pool -6, , , TOTAL 4,089, , , , ,289, , , ,616, , , Page 22 of 24

51 RUN: 12/3/2009 9:39:40 AM PROGRAM 98 - School Food Services Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 41 Supervisn 57, , , , Food 460, , , Operation 535, , , , , Transfers -23, , TOTAL 1,029, , , , , , Page 23 of 24

52 RUN: 12/3/2009 9:39:40 AM PROGRAM 99 - Pupil Transportation Benton For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 51 Supervisn 123, , , , , Operation 725, , , , , Maintnce 171, , , , , Insurance 24, , Transfers -105, , TOTAL 940, , , , , , Page 24 of 24

53 Data Requirements for Supplemental Reports Benton For the Year Ended August 31, 2009 RUN: 12/3/2009 9:39:41 AM Other Data Requirements and Certifications A. B. C. D. E. Enter the amount of E-Rate received by the school district either as the total discount or as a reimbursement amount which was coded in Revenue This amount may be a combination of both and should be displayed on the award by utility. Enter the number of learning improvement days provided by the school district to certificated instructional staff in the school year as defined by the WAC through 967. The district's funding for learning improvement days for FY will be the lesser of 2.00 days, the days calculated and shown on Report 1191E (line E.1), or the number of days entered here. Enter the amount of revenue received this year of Growth Management Act impact fees imposed under the authority of RCW through Enter the amount of revenue received this year of State Environmental Policy Act mitigation fees imposed under the authority of RCW 43.21C.060. Under RCW 28A the district must certify "that it has spent the funds provided for cost-of-living increases on salaries and salary-related benefits." 26, Yes Page 1 of 1

54 RUN: 12/3/2009 9:39:42 AM Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate Benton For the Year Ended August 31, Fire District Payment RCW Total expenditures paid to fire protection districts for fire protection services. Eligible school districts received reimbursement in the July apportionment payment (Revenue Account 3100) for fire protection services purchased during the calendar year (see Report 1191, line C.7. for the amount of payment). Fire district reimbursement is provided solely for the purpose of paying for fire protection services. Therefore, any such reimbursement not used to pay for fire protection services must be recovered by OSPI. School districts that did not receive payment are not required to make an entry in this item number. 2. Teacher Assistance Program (total expenditures) All districts that received a teacher assistance program allocation in revenue account are required to report total expenditures for stipends, training, travel to training, substitute reimbursement for observation and benefits. These expenditures incurred during the period of July 1, 2008 through August 31, ,04 3. Indirect Rate for State Revenue Recoveries (b/c) (SYSTEM CALCULATED) a) Total All Programs (SYSTEM CALCULATED) b) Total Program 97 Districtwide Support (SYSTEM CALCULATED) c) Total All Programs less Program 97 Districtwide Support (a-b) (SYSTEM CALCULATED) ,214, ,089, ,124, Page 1 of 1

55 Benton DISTORTING ITEMS Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed with Carry-Forward For the Year Ended August 31, 2009 RUN: 12/3/2009 9:39:42 AM 1. Flow-through funds for program 01-89, 98, and Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 11, Board of Directors. 3. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 12, Superintendents Office. 4. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 13, Business Office. 5. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 14, Human Resources. 6. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 25, Pupil Management & Safety. 7. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 61, Supervision. 8. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 62, Grounds Maintenance. 9. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 63, Operation of Buildings. 10. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 64, Maintenance. 11. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 65, Utilities. 12. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 67, Buildings and Property Security. 13. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 68, Insurance. Page 1 of 2

56 Benton DISTORTING ITEMS Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed with Carry-Forward For the Year Ended August 31, 2009 RUN: 12/3/2009 9:39:42 AM 14. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 72, Information Sytems. 15. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 73, Printing. 16. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 74, Warehousing. 17. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 75, Motor Pool. Page 2 of 2

57 Benton Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed with Carry-Forward For the Year Ended August 31, 2009 RUN: 12/3/2009 9:39:43 AM INDIRECT EXPENDITURES 18. Audit costs recorded in Program 97, Activity 11, Board of Directors, and not directly charged to another program. 20, Legal costs, associated with interpretation of laws and regulations, recorded in Program 97, Activity 11, Board of Directors but not specifically associated with the Board of Directors. 20. Costs recorded in Program 97, Activity 12, for the Superintendent, Deputy Superintendent, or Assistant Superintendent, and their secretary whose responsibilities are allocable to indirect cost Activities 13, 14 and 72 thru 75. These positions are required to maintain supporting documentation if a portion of their responsibilities are allocable to these indirect cost activities. Include the salary and benefits, supplies, travel, printing, warehousing, motor pool, and information systems as related to the above mentioned staff if allocable to Activities 13, 14, and 72 thru 75. DO NOT INCLUDE CAPITAL OUTLAY (Oblect 9). 21. The cost of Public Relations activities recorded in Program 97, Activity 15, excluding capital outlay (Object 9), and not directly charged to another program for the following: Cost for liaison with the news media and government relations officers as a means of informing the general public on matters of public concern, such as notice of Federal awards, financial matters, etc. DO NOT INCLUDE COSTS DESIGNED SOLEY TO PROMOTE THE GOVERNMENTAL UNIT. *Expenditures in this activity will not be included in the indirect pool if this manual input item is blank. 54, Termination Leave costs for federally supported staff which have been charged to a state or local program. Do not include Termination Leave costs for federally supported staff charged to Program 97, Activity 13 or 14, as they are already included in the indirect calculation. These costs should not be charged directly to the federal award, but may be considered an indirect expenditure. 23. Costs recorded in Program 97, Activity 72, for districtwide Information Systems activities. Do not include expenditures for any student records, such as student records fees, software, or student records staff. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). *Expenditures in this activity will not be included in the indirect pool if this manual input item is blank. 399, General administration (organization-wide) expenditures charged in Program 97, Activity 25, Pupil Management & Safety, which is allocable to Activities 13 or 14, if a cost allocation plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). 25. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 61, Supervision, which is allocable to Acivities 13, 14, and Activty 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). 26. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 62, Grounds Maintenance, which is allocable to Acivities 13, 14, and Activty 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). Page 1 of 2