Kennewick School District No. 017

Transcription

1 RUN: 12/11/2012 2:56:34 PM E.S.D. 123 F-196 Annual Financial Statements COUNTY: 03 Benton Fiscal Year ANNUAL FINANCIAL STATEMENTS Certification Page Balance Sheet as of August 31, 2012-All s Statement of Revenues, Expenditures, and Changes in Balance For the Year Ended August 31, 2012-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 KENNEWICK SCHOOL DISTRICT NO. 017 F-196 ANNUAL FINANCIAL STATEMENTS FOR FISCAL YEAR RUN: 12/11/2012 2:56:35 PM CERTIFICATION The Annual Financial Statements (Report F-196) for of Benton County for the fiscal year ended August 31, 2012, were prepared on the modified 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, 2011-August 31, 2012 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 146,370, ,814, ,00 1,805, ,980, ,786, ASB 1,635, ,619, , ,341, ,357, Debt Service 10,370, ,672, ,301, ,226, ,925, Capital Projects 10,033, ,903, ,870, ,783, ,912, Transportation Vehicle 742, , , , , Permanent Total 169,151, ,582, ,00-5,180, ,733, ,553, Locked Date: Oct 24, 2012 Certification Page

3 Balance Sheet RUN: 12/11/2012 2:56:36 PM COUNTY: 03 Benton Governmental s August 31, 2012 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 4,209, ,007, ,797, , , , ,695,00 41,107, , , , ,60 1,310,00 1,357, , ,998, ,913,50 9,924, ,283, ,281, ,947,00 40,948, ,00 571, ,544, ,309, ,795, , , , , ,436,50 93,910, 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 440, , , ,620, , , , , , ,620, , Page 1 of 2

4 Balance Sheet RUN: 12/11/2012 2:56:36 PM COUNTY: 03 Benton Governmental s August 31, 2012 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 9,940, ,321, , ,998, ,999, , , ,938, ,357, FUND BALANCE: Nonspendable Balance Restricted Balance Committed Balance Assigned Balance Unassigned Balance TOTAL FUND BALANCE 400,00 3,586, ,000,00 17,799, ,786, ,357, ,357, ,925, ,925, ,912, ,912, , , ,00 51,353, ,000,00 17,799, ,553, TOTAL LIABILITIES AND FUND BALANCE 41,107, ,357, ,924, ,948, , ,910, Page 2 of 2

5 RUN: 12/11/2012 2:56:37 PM E.S.D. 123 Statement of Revenues, Expenditures, and Changes in Balance COUNTY: 03 Benton Governmental s For the Year Ended August 31, 2012 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total REVENUES: Local 22,729, ,635, ,370, , ,972, State 110,156, ,297, , ,945, Federal 12,805, ,805, Federal Stimulus 199, , Other 478, , TOTAL REVENUES 146,370, ,635, ,370, ,533, , ,401, EXPENDITURES: CURRENT: Regular Instruction 80,292, ,292, Federal Stimulus 182, , Special Education 17,363, ,363, Vocational Education 4,246, ,246, Skills Center 3,243, ,243, Compensatory Programs 9,901, ,901, Other Instructional Programs 1,346, ,346, Community Services 251, , Support Services 26,344, ,344, Student Activities/Other 1,619, ,619, CAPITAL OUTLAY: Sites 894, , Building 13,986, ,986, Equipment 625, , Instructional Technology 166, , Energy 231, , Transportation Equipment 572, , Sales and Lease Other 640, , DEBT SERVICE: Principal 7,925,00 7,925,00 Interest and Other Charges 3,747, ,747, Bond/Levy Issuance TOTAL EXPENDITURES 143,814, ,619, ,672, ,903, , ,582, Page 1 of 2

6 RUN: 12/11/2012 2:56:37 PM E.S.D. 123 Statement of Revenues, Expenditures, and Changes in Balance COUNTY: 03 Benton Governmental s For the Year Ended August 31, 2012 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total DEBT SERVICE: REVENUES OVER (UNDER) EXPENDITURES 2,555, , ,301, ,370, , ,180, OTHER FINANCING SOURCES (USES): Bond Sales & Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) -750,00-750,00 500,00 500,00 250,00 250,00 750,00-750,00 EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES 1,805, , ,301, ,870, , ,180, BEGINNING TOTAL FUND BALANCE 26,980, ,341, ,226, ,783, , ,733, Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 28,786, ,357, ,925, ,912, , ,553, Page 2 of 2

7 RUN: 12/11/2012 2:56:38 PM E.S.D. 123 Budgetary Comparison Schedule COUNTY: 03 Benton General For The Year Ended August 31, 2012 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 22,434, ,787, ,317, ,30 148,037, ,018, ,427, ,372, ,984, ,870, ,352, , ,675, ,344, ACTUAL 22,729, ,156, ,805, , , ,370, ,292, , ,363, ,246, ,243, ,901, ,346, , ,344, , Variance with Final Budget POSITIVE (NEGATIVE) 294, , ,511, , , ,667, ,726, , , , , , ,006, , ,330, , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 6,50 151,348, ,814, ,50 7,534, REVENUES OVER (UNDER) EXPENDITURES -3,310, ,555, ,866, Page 1 of 2

8 RUN: 12/11/2012 2:56:38 PM E.S.D. 123 Budgetary Comparison Schedule COUNTY: 03 Benton General For The Year Ended August 31, 2012 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 -750,00-750,00 ACTUAL -750,00-750,00 Variance with Final Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -4,060, ,805, ,866, BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 26,949, ,889, ,980, ,786, , ,896, Page 2 of 2

9 RUN: 12/11/2012 2:56:41 PM E.S.D. 123 Budgetary Comparison Schedule COUNTY: 03 Benton Associated Student Body For The Year Ended August 31, 2012 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 2,094, ,094, ,313, ACTUAL 1,635, ,635, ,619, Variance with Final Budget POSITIVE (NEGATIVE) -458, , , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 2,313, ,619, , REVENUES OVER (UNDER) EXPENDITURES -219, , , Page 1 of 2

10 RUN: 12/11/2012 2:56:41 PM E.S.D. 123 Budgetary Comparison Schedule COUNTY: 03 Benton Associated Student Body For The Year Ended August 31, 2012 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 -219, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 1,095, ,34 1,341, ,357, , , Page 2 of 2

11 RUN: 12/11/2012 2:56:41 PM E.S.D. 123 Budgetary Comparison Schedule COUNTY: 03 Benton Debt Service For The Year Ended August 31, 2012 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 10,267,30 10,267,30 ACTUAL 10,370, ,370, Variance with Final Budget POSITIVE (NEGATIVE) 103, , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 7,925,00 3,750, ,675, ,925,00 3,747, ,672, , , REVENUES OVER (UNDER) EXPENDITURES -1,407, ,301, , Page 1 of 2

12 RUN: 12/11/2012 2:56:41 PM E.S.D. 123 Budgetary Comparison Schedule COUNTY: 03 Benton Debt Service For The Year Ended August 31, 2012 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 -1,407, ,301, , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 6,253,00 4,845, ,226, ,925, , , Page 2 of 2

13 RUN: 12/11/2012 2:56:43 PM E.S.D. 123 Budgetary Comparison Schedule COUNTY: 03 Benton Capital Projects For The Year Ended August 31, 2012 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 Instructional Technology Energy Sales and Lease Transportation Equipment Other FINAL BUDGET 85,00 1,065, ,150, ,650,00 14,260,00 2,215, ,00 ACTUAL 235, ,297, ,533, , ,986, , , , Variance with Final Budget POSITIVE (NEGATIVE) 150, ,232, ,382, , , ,590, , , Page 1 of 2

14 RUN: 12/11/2012 2:56:43 PM E.S.D. 123 Budgetary Comparison Schedule COUNTY: 03 Benton Capital Projects For The Year Ended August 31, 2012 DEBT SERVICE: Bond/Levy Issuance and/or Election Principal Interest and Other Charges TOTAL EXPENDITURES 18,380, ,903, ,476, REVENUES OVER (UNDER) EXPENDITURES 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) -17,230,00 FINAL BUDGET 500,00 500,00-6,370, ACTUAL 500,00 500,00 10,859, Variance with Final Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -16,730,00-5,870, ,859, BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 47,458,00 30,728,00 46,783, ,912, , ,184, Page 2 of 2

15 RUN: 12/11/2012 2:56:45 PM E.S.D. 123 Budgetary Comparison Schedule COUNTY: 03 Benton Transportation Vehicle For The Year Ended August 31, 2012 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 5 343, , ,00 ACTUAL , , , Variance with Final Budget POSITIVE (NEGATIVE) , , , DEBT SERVICE: Bond/Levy Issuance and/or Election Principal Interest and Other Charges TOTAL EXPENDITURES 675,00 572, , Page 1 of 2

16 RUN: 12/11/2012 2:56:45 PM E.S.D. 123 Budgetary Comparison Schedule COUNTY: 03 Benton Transportation Vehicle For The Year Ended August 31, 2012 REVENUES OVER (UNDER) EXPENDITURES 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) -81, FINAL BUDGET 250,00 250,00-80, ACTUAL 250,00 250,00 Variance with Final 1, Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -81, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 400,00 318, , , , , Page 2 of 2

17 COUNTY: 03 Benton Statement Of Fiduciary Net Assets Fiduciary s August 31, 2012 RUN: 12/11/2012 2:56:46 PM 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: Restricted for Other Items Restricted for Self Insurance Restricted for Uninsured Risks Nonspendable -- Trust Principal Committed to Other Purposes Assigned to Purposes Unassigned Balance TOTAL NET ASSETS Private Purpose Trust 3, , , , Other Trust , ,146,00 2,222, , , ,842, ,842, Page 1 of 1

18 Statement of Changes in Fiduciary Net Assets RUN: 12/11/2012 2:56:47 PM COUNTY: 03 Benton Fiduciary s For the Year Ended August 31, 2012 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 3, , , , , Other Trust 3,888, ,888, , , ,890, ,680, ,680, Net Increase (Decrease) Net Assets--Beginning Prior Year(s) Corrections or Restatements NET ASSETS--ENDING , , , ,633, ,842, Page 1 of 1

19 COUNTY: 03 Schedule of Long-Term Liabilities Benton For the Year Ended August 31, 2012 RUN: 12/11/2012 2:56:49 PM Description Beginning Outstanding Debt September 1, 2011 Amount Issued/Increased Amount Redeemed/Decreased Ending Outstanding Debt August 31, 2012 Total Voted Bonds Total Non-Voted Notes/Bonds Qualified Zone Academy Bonds (QZAB) Qualified School Construction Bonds(QSCB) 80,425,00 7,925,00 72,500,00 Other Long-Term Debt Capital Leases Contracts Payable (GL 603) NonCancellable Operating Leases Claims & Judgments Compensated Absences Other Long-Term Liabilities 7,395, , ,253, Total Other Long-Term Liabilities 7,395, , ,253, TOTAL LONG-TERM LIABILITIES 87,820, ,066, ,753, Page 1 of 1

20 COUNTY: 03 Report of Revenues and Other Financing Sources Benton For the Year Ended August 31, 2012 RUN: 12/11/2012 2:56:52 PM 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 19,988, ,988, ,370, ,370, 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 Sales of Goods, Supplies, and Services 2289 Other Community Services Sales of Goods, Supplies, and Services 2298 School Food Services--Sales of Goods, Supplies, and Services 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 227, , ,69 87, , , ,471, , , , , , , , ,740, , , , , Page 1 of 7

21 COUNTY: 03 Report of Revenues and Other Financing Sources Benton For the Year Ended August 31, 2012 RUN: 12/11/2012 2:56:52 PM 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 78,506, ,322, ,309, ,137, STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned 4121 Special Education 4126 State Institutions, Special Education 4130 State ing Assistance Paid Direct to District 4134 Middle School Career and Technical Education 4155 Learning Assistance 4156 State Institutions, Centers and Homes, Delinquent 4158 Special and Pilot Programs 4159 Juveniles in Adult Jails 4165 Transitional Bilingual 4166 Student Achievement 4174 Highly Capable 4188 Day Care 4198 School Food Service 4199 Transportation - Operations 4230 State ing Assistance Paid Direct to Contractor 4300 Other State Agencies, Unassigned 4321 Special Education - Other State Agencies 4326 State Institutions - Special Education - Other State Agencies 4330 State ing Assistance 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 4388 Day Care - Other State Agencies 88, ,463, ,074, , ,082, , ,687, , , ,522, ,432,08 9,297, Page 2 of 7

22 COUNTY: 03 Report of Revenues and Other Financing Sources Benton For the Year Ended August 31, 2012 RUN: 12/11/2012 2:56:52 PM General Debt Service Capital Projects Transportation Vehicle STATE, SPECIAL PURPOSE 4398 School Food Service - Other State Agencies 4399 Transportation Operations - Other State Agencies 4499 Transportation Reimbursement - Depreciation 4000 Total State, Special Purpose 19,019, ,297, , , 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 5600 Qualified Bond Interest Credit 5000 Total Federal, General Purpose 33, , 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 6140 Impact Aid?Construction 6146 Skills Center 6151 ESEA Disadvantaged, Fed 6152 Other Title, ESEA Fed 6153 ESEA Migrant, Federal 6154 Reading First, Federal 6157 Institutions, Neglected and Delinquent 6161 Head Start 6162 Math and Science - Professional Development 6164 Limited English Proficiency 134, ,35 12, ,111, , , ,599, , , , Page 3 of 7

23 COUNTY: 03 Report of Revenues and Other Financing Sources Benton For the Year Ended August 31, 2012 RUN: 12/11/2012 2:56:52 PM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 6167 Indian Education, JOM 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 ESEA Disadvantaged, Fed 6252 Other Title, ESEA Fed 6253 ESEA Migrant, Federal 6254 Reading First, Federal 6257 Institutions, Neglected and Delinquent 6261 Head Start 6262 Math and Science - Professional Development 6264 Limited English Proficiency 6267 Indian Education - JOM 6268 Indian Education - ED 6276 Targeted Assistance 6278 Youth Training, Direct Grants 6288 Day Care 119, ,786, Page 4 of 7

24 COUNTY: 03 Report of Revenues and Other Financing Sources Benton For the Year Ended August 31, 2012 RUN: 12/11/2012 2:56:52 PM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 6289 Other Community Services 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 6340 Impact Aid Construction 6346 Skills Center 6351 ESEA Disadvantaged, Fed 6352 Other Title, ESEA Fed 6353 ESEA Migrant, Federal 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 69, , , Page 5 of 7

25 COUNTY: 03 Report of Revenues and Other Financing Sources Benton For the Year Ended August 31, 2012 RUN: 12/11/2012 2:56:52 PM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 6000 Total Federal, Special Purpose 12,971, Page 6 of 7

26 COUNTY: 03 Report of Revenues and Other Financing Sources Benton For the Year Ended August 31, 2012 RUN: 12/11/2012 2:56:52 PM 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 7189 Other Community Services 7197 Support Services 7198 School Food Services 7199 Transportation 7301 Nonhigh Participation 7000 Total Revenues From Other School Districts 242, , , , 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 111, , 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 500,00 500,00 250,00 250,00 TOTAL REVENUES AND OTHER FINANCING SOURCES 146,370, ,370, ,033, , Page 7 of 7

27 COUNTY: 03 Program/Activity/Object Report Benton For the Year Ended August 31, 2012 RUN: 12/11/2012 2:56:53 PM NO. PROGRAM TITLE PROGRAM EXPENDITURE SUMMARY 13 Federal Stimulus - SFSF and Education Jobs AMOUNT 01 Basic Education 80,032, ALE 359, Stim, Title I 128, Stim, Schl Imprv.00 52,35 14 Stim, IDEA Stim, Compt Grants Stim, Other 12, Sp Ed, Sup, St 14,374, Sp Ed, Sup, Fed 2,989, Sp Ed, Inst, St Sp Ed, Oth, Fed 6, Voc, Basic, St 3,951, MidSchCar/Tec 199, Voc, Fed 97, Voc, Other 92, Skil Cnt, Bas, St 3,249, Skill Cntr, Fed 66, ESEA Disadvantaged, Fed 3,459, Other Title, ESEA, Fed 464, ESEA Migrant, Federal 667, Read First, Fed LAP 2,013, St In, Ctr/Hm, D 393, St In, N/D, Fed Sp/Plt Pgm, St 1,122, Inst. JAJ 10, Head Start, Fed MS, Pro Dv, Fed LEP, Fed 333, Tran Biling, St 1,493, Stu Achvmnt, St Ind Ed, Fd, JOM.00 ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 11 Bd of Dir 201, Supt Off 378, Busns Off 1,329, HR 667, Pblc Rltn 192, Supv Inst 3,552, Lrn Resrc 3,261, Princ Off 7,685, Guid/Coun 4,632, Pupil M/S 1,548, Health 3,955, Teaching 86,741, Extracur 2,551, Pmt to SD InstProDev 2,889, Inst Tech Supervisn 539, Food 2,296, Operation 2,895, Transfers -6, Supervisn 355, Operation 3,932, Maintnce 509, Insurance 45,00 59 Transfers -257, Supv Bldg 370, Grnd Mnt 1,039, Oper Bldg 3,742, Maintnce 2,313, Utilities 2,463, Bldg Secu 28, Insurance 880, Info Sys 2,134, Printing 254, Page 1 of 2 OBJECT EXPENDITURE SUMMARY NO. OBJECT TITLE AMOUNT 0 Debit Transfer 425, Credit Transfer -425, Cert. Salaries 68,228, Class. Salaries 21,780, Employee Benefits 31,814, Supplies / Materials 6,517, Purchased Services 14,503, Travel 329, Capital Outlay 640, TOTAL ALL OBJECTS 143,814,325.03

28 COUNTY: 03 Program/Activity/Object Report Benton For the Year Ended August 31, 2012 RUN: 12/11/2012 2:56:53 PM PROGRAM EXPENDITURE SUMMARY NO. PROGRAM TITLE AMOUNT 68 Ind Ed, Fd, ED Comp, Othr Traffic Safety Summer School 37, Highly Capable 149, Prof Dev, State 2, Target Asst, Fed Yth Trg Pm, Fed Inst Pgm, Othr 1,178, Public Radio/TV Comm Schools 155, Day Care Othr Comm Srv 96, Distwide Suppt 16,409, Schl Food Serv 5,628, Pupil Transp 4,584, TOTAL ALL PROGRAMS 143,814, ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 74 Warehouse 495, Mtr Pool 175, Interest Principal Debt Expn Publ Actv 17, TOTAL ALL ACTIVITIES 143,814, Page 2 of 2

29 COUNTY: 03 F-196 Annual Financial Statements Benton Fiscal Year RUN: 12/11/2012 2:56:54 PM 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

30 RUN: 12/11/2012 2:56:55 PM PROGRAM 01 - Basic Education COUNTY: 03 Benton For the Year Ended August 31, Supv Inst 1,744, , , , , , , , Lrn Resrc 3,261, ,580, , , , , , Princ Off 7,142, ,959, ,172, ,638, , , , Guid/Coun 2,781, ,110, , , , Pupil M/S 972, , , , Health 749, , , , , , , Teaching 59,712, , ,552, ,969, ,693, ,919, ,388, , , Extracur 2,551, , ,056, , , , , , InstProDev (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 1,116, , , , , TOTAL 80,032, , ,484, ,815, ,011, ,176, ,190, , , Page 1 of 32

31 RUN: 12/11/2012 2:56:55 PM PROGRAM 02 - Alternative Learning Experience COUNTY: 03 Benton For the Year Ended August 31, Princ Off Teaching 352, , , , InstProDev (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 6, , TOTAL 359, , , , Page 2 of 32

32 RUN: 12/11/2012 2:56:55 PM PROGRAM 11 - Federal Stimulus - Title I COUNTY: 03 Benton For the Year Ended August 31, 2012 (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 24 Guid/Coun 10, , , Teaching 117, , , , , , TOTAL 128, , , , , , Page 3 of 32

33 RUN: 12/11/2012 2:56:55 PM PROGRAM 13 - Federal Stimulus - Fiscal Stabilization and Education Jobs (formerly SFSF) COUNTY: 03 Benton For the Year Ended August 31, 2012 (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 52,35 45, , TOTAL 52,35 45, , Page 4 of 32

34 RUN: 12/11/2012 2:56:55 PM PROGRAM 19 - Federal Stimulus - Other COUNTY: 03 Benton For the Year Ended August 31, 2012 (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 12, , , TOTAL 12, , , Page 5 of 32

35 RUN: 12/11/2012 2:56:55 PM PROGRAM 21 - Special Education, Supplemental, State COUNTY: 03 Benton For the Year Ended August 31, Supv Inst 497, , , , , , , Princ Off 1, , Pupil M/S 574, , , Health 2,753, ,966, , , , , , , Teaching 10,383, , ,359, ,533, ,918, , , , , InstProDev (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 164, , , TOTAL 14,374, , ,698, ,083, ,926, , , , , Page 6 of 32

36 RUN: 12/11/2012 2:56:55 PM PROGRAM 24 - Special Education, Supplemental, Federal COUNTY: 03 Benton For the Year Ended August 31, Supv Inst 45, , , Health 453, , , , , Teaching 2,447, , , , , , , InstProDev (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 43, , , , , TOTAL 2,989, ,037, , , , , , Page 7 of 32

37 RUN: 12/11/2012 2:56:55 PM PROGRAM 29 - Special Education, Other, Federal COUNTY: 03 Benton For the Year Ended August 31, 2012 (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 6, , TOTAL 6, , Page 8 of 32

38 RUN: 12/11/2012 2:56:55 PM PROGRAM 31 - Vocational, Basic, State COUNTY: 03 Benton For the Year Ended August 31, Supv Inst 284, , , , , , Guid/Coun 350, , , , , ,96 27 Teaching 3,253, ,232, , , , , , , InstProDev (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 63, , , TOTAL 3,951, ,631, , , , , , , Page 9 of 32

39 RUN: 12/11/2012 2:56:55 PM PROGRAM 34 - Middle School Career and Technical Education, State COUNTY: 03 Benton For the Year Ended August 31, Supv Inst 42, , , , , Teaching 153, , , , InstProDev (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 2, , TOTAL 199, , , , , Page 10 of 32

40 RUN: 12/11/2012 2:56:55 PM PROGRAM 38 - Vocational, Federal COUNTY: 03 Benton For the Year Ended August 31, 2012 (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 3, , Teaching 94, , , , , , , , TOTAL 97, , , , , , , , Page 11 of 32

41 RUN: 12/11/2012 2:56:55 PM PROGRAM 39 - Vocational, Other Categorical COUNTY: 03 Benton For the Year Ended August 31, 2012 (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 92, , , , , , , , Teaching TOTAL 92, , , , , , , , Page 12 of 32

42 RUN: 12/11/2012 2:56:55 PM PROGRAM 45 - Skills Center, Basic, State COUNTY: 03 Benton For the Year Ended August 31, Supv Inst 28, , , Princ Off 539, , , , , , , , Teaching 2,373, , , ,108, ,98 369, , , , , InstProDev (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 47, , , Oper Bldg 119, , , , , Utilities 107, , Insurance 33, , TOTAL 3,249, , , ,401, , , , , , , Page 13 of 32

43 RUN: 12/11/2012 2:56:55 PM PROGRAM 46 - Skills Center, Federal COUNTY: 03 Benton For the Year Ended August 31, Supv Inst 9, , , Teaching 52, , , , , , InstProDev (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 3, , , TOTAL 66, , , , , , , Page 14 of 32

44 RUN: 12/11/2012 2:56:55 PM PROGRAM 51 - Disadvantaged (formerly Remediation) ESEA Disadvantaged, Federal COUNTY: 03 Benton For the Year Ended August 31, Supv Inst 111, , , , , Guid/Coun 145, , , , , , , Teaching 2,338, , , , , , , , InstProDev (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 863, , , , , , , TOTAL 3,459, , ,519, , , , , , Page 15 of 32

45 RUN: 12/11/2012 2:56:55 PM PROGRAM 52 - School Improvement, Federal Other Title Grants under ESEA, Federal COUNTY: 03 Benton For the Year Ended August 31, Teaching 341, , , , , , InstProDev (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 123,58 86, , , , , TOTAL 464, , , , , , , Page 16 of 32

46 RUN: 12/11/2012 2:56:55 PM PROGRAM 53 - Migrant ESEA Migrant, Federal COUNTY: 03 Benton For the Year Ended August 31, Supv Inst 108, , , , Guid/Coun 193, , , , , Teaching 360, , , , , , , InstProDev (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 4, , TOTAL 667, , , , , , , Page 17 of 32

47 RUN: 12/11/2012 2:56:55 PM PROGRAM 55 - Learning Assistance Program (LAP), State COUNTY: 03 Benton For the Year Ended August 31, Supv Inst 74, , , , Guid/Coun 68, , , , Teaching 1,781, , , , , , , InstProDev (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 88, , , TOTAL 2,013, , , , , , , Page 18 of 32

48 RUN: 12/11/2012 2:56:55 PM PROGRAM 56 - State Institutions, Centers and Homes, Delinquent COUNTY: 03 Benton For the Year Ended August 31, Supv Inst 50, , , , Teaching 338, , , , , , , InstProDev (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 4, , TOTAL 393, , , , , , , Page 19 of 32

49 RUN: 12/11/2012 2:56:55 PM PROGRAM 58 - Special and Pilot Programs, State COUNTY: 03 Benton For the Year Ended August 31, 2012 (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 114, , , , , , Guid/Coun 35, , Teaching 972, , , , ,00 8, , TOTAL 1,122, , , , , , , , Page 20 of 32

50 RUN: 12/11/2012 2:56:55 PM PROGRAM 59 - Institutions - Juveniles in Adult Jails COUNTY: 03 Benton For the Year Ended August 31, 2012 (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 10, , TOTAL 10, , Page 21 of 32

51 RUN: 12/11/2012 2:56:55 PM PROGRAM 64 - Limited English Proficiency, Federal COUNTY: 03 Benton For the Year Ended August 31, Teaching 50, , , , , InstProDev (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 283, , , , , , , TOTAL 333, , , , , , , , Page 22 of 32

52 RUN: 12/11/2012 2:56:55 PM PROGRAM 65 - Transitional Bilingual, State COUNTY: 03 Benton For the Year Ended August 31, Supv Inst 110, , , , Guid/Coun 85, , ,70 25, Teaching 1,225, , , , , , , , InstProDev (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 72, , , ,97 8, TOTAL 1,493, , , , , , , , Page 23 of 32

53 RUN: 12/11/2012 2:56:55 PM PROGRAM 73 - Summer School COUNTY: 03 Benton For the Year Ended August 31, 2012 (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, , , Pupil M/S 1, Teaching 24, , , , , TOTAL 37, , , , , Page 24 of 32

54 RUN: 12/11/2012 2:56:55 PM PROGRAM 74 - Highly Capable COUNTY: 03 Benton For the Year Ended August 31, Supv Inst 9, , , Teaching 138, , , , , , , , , InstProDev (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 1, TOTAL 149, , , , , , , , , Page 25 of 32

55 RUN: 12/11/2012 2:56:55 PM PROGRAM 75 - Professional Development, State COUNTY: 03 Benton For the Year Ended August 31, 2012 (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 2, , TOTAL 2, , Page 26 of 32

56 RUN: 12/11/2012 2:56:55 PM PROGRAM 79 - Instructional Programs, Other COUNTY: 03 Benton For the Year Ended August 31, 2012 (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 119, , , , , , , Guid/Coun 961, , , , , , , , Teaching 97, , , , , , , , TOTAL 1,178, , , , , , , , , Page 27 of 32

57 RUN: 12/11/2012 2:56:55 PM PROGRAM 86 - Community Schools COUNTY: 03 Benton For the Year Ended August 31, 2012 (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 92, , , , , , Teaching 46, , , , , Publ Actv 17, , , TOTAL 155, , , , , , Page 28 of 32

58 RUN: 12/11/2012 2:56:55 PM PROGRAM 89 - Other Community Services COUNTY: 03 Benton For the Year Ended August 31, 2012 (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 , , Food 57, , Operation 39, , , TOTAL 96, , , , , , Page 29 of 32