Grandview School District No. 200

Transcription

1 RUN: 12/9/2011 9:06:53 AM E.S.D. 105 F-196 Annual Financial Statements COUNTY: 39 Yakima Fiscal Year ANNUAL FINANCIAL STATEMENTS Certification Page Balance Sheet as of August 31, 2011-All s Statement of Revenues, Expenditures, and Changes in Balance For the Year Ended August 31, 2011-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 GRANDVIEW SCHOOL DISTRICT NO. 200 F-196 ANNUAL FINANCIAL STATEMENTS FOR FISCAL YEAR RUN: 12/9/2011 9:06:54 AM CERTIFICATION The Annual Financial Statements (Report F-196) for of Yakima County for the fiscal year ended August 31, 2011, 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, 2010-August 31, 2011 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 33,197, ,748, ,00 299, ,918, ,217, ASB 228, , , , , Debt Service 1,669, ,623, , , , Capital Projects 107, , , , , Transportation Vehicle 132, , , , , Permanent Total 35,336, ,791, ,00 395, ,174, ,569, Locked Date: Nov 08, 2011 Certification Page

3 Balance Sheet RUN: 12/9/2011 9:06:54 AM COUNTY: 39 Yakima Governmental s August 31, 2011 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 2,299, ,271, , , , , ,149, ,252, , , , ,45 201, , , , ,704, , , , , ,332, ,277, ,381, , , , ,494, ,452, 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 459, , , , , Page 1 of 2

4 Balance Sheet RUN: 12/9/2011 9:06:54 AM COUNTY: 39 Yakima Governmental s August 31, 2011 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 571, ,035, , , , , ,409, ,882, FUND BALANCE: Nonspendable Balance Restricted Balance Committed Balance Assigned Balance Unassigned Balance TOTAL FUND BALANCE 6,00 696, ,972, ,541, ,217, , , , , , , , , ,00 696, ,325, ,541, ,569, TOTAL LIABILITIES AND FUND BALANCE 7,252, , ,704, , , ,452, Page 2 of 2

5 RUN: 12/9/2011 9:06:55 AM E.S.D. 105 Statement of Revenues, Expenditures, and Changes in Balance COUNTY: 39 Yakima Governmental s For the Year Ended August 31, 2011 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total REVENUES: Local 1,682, , ,669, , , ,589, State 25,023, , ,105, Federal 4,577, ,577, Federal Stimulus 1,883, ,883, Other 30, , TOTAL REVENUES 33,197, , ,669, , , ,186, EXPENDITURES: CURRENT: Regular Instruction 14,714, ,714, Federal Stimulus 1,782, ,782, Special Education 2,838, ,838, Vocational Education 1,074, ,074, Skills Center Compensatory Programs 4,548, ,548, Other Instructional Programs 325, , Community Services 59, , Support Services 7,029, ,029, Student Activities/Other 217, , CAPITAL OUTLAY: Sites 6, , Building 43, , Equipment Energy 41, , Transportation Equipment 109, , Other 375, , DEBT SERVICE: Principal 1,070,00 1,070,00 Interest and Other Charges 553, , TOTAL EXPENDITURES 32,748, , ,623, , , ,791, REVENUES OVER (UNDER) EXPENDITURES 449, , , , , , Page 1 of 2

6 RUN: 12/9/2011 9:06:55 AM E.S.D. 105 Statement of Revenues, Expenditures, and Changes in Balance COUNTY: 39 Yakima Governmental s For the Year Ended August 31, 2011 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total OTHER FINANCING SOURCES (USES): Bond Sales & Refunding Bond Sales Long-Term Financing Transfers In 100,00 50,00 150,00 Transfers Out (GL 536) -150,00-150,00 Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) -150,00 100,00 50,00 EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES 299, , , , , , BEGINNING TOTAL FUND BALANCE 5,918, , , , , ,174, Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 6,217, , , , , ,569, Page 2 of 2

7 RUN: 12/9/2011 9:06:56 AM E.S.D. 105 Budgetary Comparison Schedule COUNTY: 39 Yakima General For The Year Ended August 31, 2011 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 1,602, ,357, ,528, ,235, ,041,80 35,765, ,693, ,110,03 3,346, ,149, ,965,35 1,225, ,00 7,363,48 287, ACTUAL 1,682, ,023, ,577, ,883, , ,197, ,714, ,782, ,838, ,074, ,548, , , ,029, , Variance with Final Budget POSITIVE (NEGATIVE) 80, ,334, , , ,010, ,567, , , , , , , , , , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 36,176,59 32,748, ,427, REVENUES OVER (UNDER) EXPENDITURES -410, , , Page 1 of 2

8 RUN: 12/9/2011 9:06:56 AM E.S.D. 105 Budgetary Comparison Schedule COUNTY: 39 Yakima General For The Year Ended August 31, 2011 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 -150,00-150,00 ACTUAL -150,00-150,00 Variance with Final Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -560, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 3,816, ,255, ,918, ,217, ,101, ,961, Page 2 of 2

9 RUN: 12/9/2011 9:07:03 AM E.S.D. 105 Budgetary Comparison Schedule COUNTY: 39 Yakima Associated Student Body For The Year Ended August 31, 2011 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 300, , , ACTUAL 228, , , Variance with Final Budget POSITIVE (NEGATIVE) -71, , , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 370, , , REVENUES OVER (UNDER) EXPENDITURES -70,49 11, , Page 1 of 2

10 RUN: 12/9/2011 9:07:03 AM E.S.D. 105 Budgetary Comparison Schedule COUNTY: 39 Yakima Associated Student Body For The Year Ended August 31, 2011 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 -70,49 11, , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 148, , , , , , Page 2 of 2

11 RUN: 12/9/2011 9:07:04 AM E.S.D. 105 Budgetary Comparison Schedule COUNTY: 39 Yakima Debt Service For The Year Ended August 31, 2011 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 1,630,35 1,630,35 ACTUAL 1,669, ,669, Variance with Final Budget POSITIVE (NEGATIVE) 39, , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 1,070,00 563, ,633, ,070,00 553, ,623, , , REVENUES OVER (UNDER) EXPENDITURES -2, , , Page 1 of 2

12 RUN: 12/9/2011 9:07:04 AM E.S.D. 105 Budgetary Comparison Schedule COUNTY: 39 Yakima Debt Service For The Year Ended August 31, 2011 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 -2, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 819,00 816, , , , , Page 2 of 2

13 RUN: 12/9/2011 9:07:06 AM E.S.D. 105 Budgetary Comparison Schedule COUNTY: 39 Yakima Capital Projects For The Year Ended August 31, 2011 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, , ,00 100,00 40,00 75,00 ACTUAL 7, , , , , Variance with Final Budget POSITIVE (NEGATIVE) , , ,00 33, DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 265,00 91, , REVENUES OVER (UNDER) EXPENDITURES -257, , , Page 1 of 2

14 RUN: 12/9/2011 9:07:06 AM E.S.D. 105 Budgetary Comparison Schedule COUNTY: 39 Yakima Capital Projects For The Year Ended August 31, 2011 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 100,00 2,00 102,00 ACTUAL 100,00 100,00 Variance with Final Budget POSITIVE (NEGATIVE) -2,00-2,00 EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -155, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 200,00 44, , , , , Page 2 of 2

15 RUN: 12/9/2011 9:07:08 AM E.S.D. 105 Budgetary Comparison Schedule COUNTY: 39 Yakima Transportation Vehicle For The Year Ended August 31, 2011 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 1,80 80,00 81,80 200,00 ACTUAL 1, , , , Variance with Final Budget POSITIVE (NEGATIVE) , , , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 200,00 109, , REVENUES OVER (UNDER) EXPENDITURES -68,20-26, , Page 1 of 2

16 RUN: 12/9/2011 9:07:08 AM E.S.D. 105 Budgetary Comparison Schedule COUNTY: 39 Yakima Transportation Vehicle For The Year Ended August 31, 2011 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 50,00 50,00 ACTUAL 50,00 50,00 Variance with Final Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -68,20 23, , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 77,00 8,80 78, , , , Page 2 of 2

17 COUNTY: 39 Yakima Statement Of Fiduciary Net Assets Fiduciary s August 31, 2011 RUN: 12/9/2011 9:07:10 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: 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 Other Trust Page 1 of 1

18 Statement of Changes in Fiduciary Net Assets RUN: 12/9/2011 9:07:11 AM COUNTY: 39 Yakima Fiduciary s For the Year Ended August 31, 2011 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 COUNTY: 39 Schedule of Long-Term Debt Yakima For the Year Ended August 31, 2011 RUN: 12/9/2011 9:07:12 AM Description Beginning Outstanding Debt September 1, 2010 Amount Issued/Increased Amount Redeemed/Decreased Ending Outstanding Debt August 31, 2011 Total Voted Bonds Total Non-Voted Notes/Bonds Qualified Zone Academy Bonds (QZAB) Qualified School Construction Bonds(QSCB) 12,745,00 1,070,00 11,675,00 Other Long-Term Debt: Capital Leases Contracts Payable (GL 603) NonCancellable Operating Leases Claims & Judgments Compensated Absences Other Long-Term Debt 624, , , Total Other Long-Term Debt 624, , , TOTAL LONG-TERM DEBT 13,369, ,097, ,272, Page 1 of 1

20 COUNTY: 39 Report of Revenues and Other Financing Sources Yakima For the Year Ended August 31, 2011 RUN: 12/9/2011 9:07:13 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 1,027, , ,082, ,582, , , ,669, 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 ,50 9, , , , , , , , , , , , , , , , , Page 1 of 7

21 COUNTY: 39 Report of Revenues and Other Financing Sources Yakima For the Year Ended August 31, 2011 RUN: 12/9/2011 9:07:13 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 15,817, , ,591, ,850, 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 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 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 1,898, ,236, , ,005, , , , Page 2 of 7

22 COUNTY: 39 Report of Revenues and Other Financing Sources Yakima For the Year Ended August 31, 2011 RUN: 12/9/2011 9:07:13 AM General Debt Service Capital Projects Transportation Vehicle STATE, SPECIAL PURPOSE 4365 Transitional Bilingual - Other State Agencies 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 5,173, , , 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 78, , 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 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 333, ,098, , , , , , , , , Page 3 of 7

23 COUNTY: 39 Report of Revenues and Other Financing Sources Yakima For the Year Ended August 31, 2011 RUN: 12/9/2011 9:07:13 AM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 6164 Limited English Proficiency 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 185, , ,340, Page 4 of 7

24 COUNTY: 39 Report of Revenues and Other Financing Sources Yakima For the Year Ended August 31, 2011 RUN: 12/9/2011 9:07:13 AM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 6288 Day Care 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 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 234, , , , Page 5 of 7

25 COUNTY: 39 Report of Revenues and Other Financing Sources Yakima For the Year Ended August 31, 2011 RUN: 12/9/2011 9:07:13 AM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 6000 Total Federal, Special Purpose 6,382, Page 6 of 7

26 COUNTY: 39 Report of Revenues and Other Financing Sources Yakima For the Year Ended August 31, 2011 RUN: 12/9/2011 9:07:13 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 7189 Other Community Services 7197 Support Services 7198 School Food Services 7199 Transportation 7301 Nonhigh Participation 7000 Total Revenues From Other School Districts 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 29, , , 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 100,00 100,00 50,00 50,00 TOTAL REVENUES AND OTHER FINANCING SOURCES 33,197, ,669, , , Page 7 of 7

27 COUNTY: 39 Program/Activity/Object Report Yakima For the Year Ended August 31, 2011 RUN: 12/9/2011 9:07:14 AM NO. PROGRAM TITLE PROGRAM EXPENDITURE SUMMARY 13 Federal Stimulus - SFSF and Education Jobs AMOUNT 01 Basic Education 14,451, ALE 295, Stim, Title I 315, Stim, Schl Imprv 1,040, Stim, IDEA 383, Stim, Compt Grants 2, Stim, Other 40, Sp Ed, Sup, St 2,172, Sp Ed, Sup, Fed 666, Sp Ed, Inst, St Sp Ed, Oth, Fed Voc, Basic, St 1,063, MidSchCar/Tec Voc, Fed 14, Voc, Other Skil Cnt, Bas, St Skill Cntr, Fed ESEA Disadvanted, Fed 893, Other Title, ESEA, Fed 261, ESEA Migrant, Federal 356, Read First, Fed LAP 1,098, St In, Ctr/Hm, D St In, N/D, Fed Sp/Plt Pgm, St 490, Inst. JAJ Head Start, Fed MS, Pro Dv, Fed PAS LEP, Fed 182, Tran Biling, St 864, Stu Achvmnt, St 400, ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 11 Bd of Dir 35, Supt Off 273, Busns Off 596, HR 426, Pblc Rltn 5, Supv Inst 774, Lrn Resrc 441, Princ Off 1,720, Guid/Coun 836, Pupil M/S 263, Health 1,155, Teaching 19,788, Extracur 448, Pmt to SD Supervisn 69, Food 755, Operation 701, Transfers -29, Supervisn 84, Operation 594, Maintnce 163, Insurance 20, Transfers -109, Supv Bldg 73, Grnd Mnt 253, Oper Bldg 1,034, Maintnce 434, Utilities 647, Bldg Secu Insurance 219, Info Sys 918, Printing 56, Warehouse 8, Mtr Pool 79, Page 1 of 2 OBJECT EXPENDITURE SUMMARY NO. OBJECT TITLE AMOUNT 0 Debit Transfer 162, Credit Transfer -162, Cert. Salaries 13,568, Class. Salaries 5,600, Employee Benefits 6,829, Supplies / Materials 2,741, Purchased Services 3,491, Travel 141, Capital Outlay 375, TOTAL ALL OBJECTS 32,748,860.92

28 COUNTY: 39 Program/Activity/Object Report Yakima For the Year Ended August 31, 2011 RUN: 12/9/2011 9:07:14 AM PROGRAM EXPENDITURE SUMMARY NO. PROGRAM TITLE AMOUNT 67 Ind Ed, Fd, JOM Ind Ed, Fd, ED Comp, Othr Traffic Safety 16, Summer School Highly Capable 26, Prof Dev, State 35, Target Asst, Fed Yth Trg Pm, Fed Inst Pgm, Othr 247, Public Radio/TV Comm Schools Day Care Othr Comm Srv 59, Distwide Suppt 5,171, Schl Food Serv 1,443, Pupil Transp 753, TOTAL ALL PROGRAMS 32,748, ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 83 Interest Principal Debt Expn Publ Actv 6, TOTAL ALL ACTIVITIES 32,748, Page 2 of 2

29 COUNTY: 39 F-196 Annual Financial Statements Yakima Fiscal Year RUN: 12/9/2011 9:07:15 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

30 RUN: 12/9/2011 9:07:15 AM PROGRAM 01 - Basic Education COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 265, , , , , Lrn Resrc 406, , , , , Princ Off 1,649, , , , , , Guid/Coun 631, , , , ,02 25 Pupil M/S 153, , , Health 314, , , , , , Teaching 10,582, , ,152, , ,499, , , , , Extracur 448, , , , , , , , TOTAL 14,451, , ,035, , ,374, , , , , Page 1 of 27

31 RUN: 12/9/2011 9:07:15 AM PROGRAM 02 - Alternative Learning Experience COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 23 Princ Off 71, , , , Guid/Coun 31, , , Teaching 193, , , , , TOTAL 295, , , , , Page 2 of 27

32 RUN: 12/9/2011 9:07:15 AM PROGRAM 11 - Federal Stimulus - Title I COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 315, , , , TOTAL 315, , , , Page 3 of 27

33 RUN: 12/9/2011 9:07:15 AM PROGRAM 12 - Federal Stimulus - School Improvement COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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, , Princ Off Teaching 1,027, , , , , , , , TOTAL 1,040, , , , , , , , Page 4 of 27

34 RUN: 12/9/2011 9:07:15 AM PROGRAM 14 - Federal Stimulus - IDEA COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 38, , , , , Health 70, , , , , , Teaching 274, , , , , , TOTAL 383, , , , , , , Page 5 of 27

35 RUN: 12/9/2011 9:07:15 AM PROGRAM 18 - Federal Stimulus - Competitive Grants COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 2, , TOTAL 2, , Page 6 of 27

36 RUN: 12/9/2011 9:07:15 AM PROGRAM 19 - Federal Stimulus - Other COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 40, , , , TOTAL 40, , , , Page 7 of 27

37 RUN: 12/9/2011 9:07:15 AM PROGRAM 21 - Special Education, Supplemental, State COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 177, , , , , , Health 758, , , , , , , Teaching 1,236, , , , , , TOTAL 2,172, , , , , , , Page 8 of 27

38 RUN: 12/9/2011 9:07:15 AM PROGRAM 24 - Special Education, Supplemental, Federal COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 11, , , Teaching 655, , , TOTAL 666, , , , , Page 9 of 27

39 RUN: 12/9/2011 9:07:15 AM PROGRAM 31 - Vocational, Basic, State COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 129, , , , , , Guid/Coun 77, , , , Teaching 857, , , , , , , , , TOTAL 1,063, , , , , , , , , Page 10 of 27

40 RUN: 12/9/2011 9:07:15 AM PROGRAM 38 - Vocational, Federal COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 14, , ,92 38 TOTAL 14, , ,92 Page 11 of 27

41 RUN: 12/9/2011 9:07:15 AM PROGRAM 51 - Disadvantaged (formerly Remediation) ESEA Disadvantaged, Federal COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 892, , , , , , TOTAL 893, , , , , , Page 12 of 27

42 RUN: 12/9/2011 9:07:15 AM PROGRAM 52 - School Improvement, Federal Other Title Grants under ESEA, Federal COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 261, , , , , , TOTAL 261, , , , , , Page 13 of 27

43 RUN: 12/9/2011 9:07:15 AM PROGRAM 53 - Migrant ESEA Migrant, Federal COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 67, , , , , Guid/Coun 75, , , , Teaching 212, , , , , , , TOTAL 356, , , , , , , , Page 14 of 27

44 RUN: 12/9/2011 9:07:15 AM PROGRAM 55 - Learning Assistance Program (LAP), State COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 14, , , , Lrn Resrc 2, , Teaching 1,081, , , , , , , TOTAL 1,098, , , , , , , Page 15 of 27

45 RUN: 12/9/2011 9:07:15 AM PROGRAM 58 - Special and Pilot Programs, State COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 32,25 32,25 27 Teaching 458, , , , , , TOTAL 490, , , , , , Page 16 of 27

46 RUN: 12/9/2011 9:07:15 AM PROGRAM 64 - Limited English Proficiency, Federal COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 182, , , , , , TOTAL 182, , , , , , Page 17 of 27

47 RUN: 12/9/2011 9:07:15 AM PROGRAM 65 - Transitional Bilingual, State COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 63, , , , , Teaching 801, , , , , , , TOTAL 864, , , , , , , Page 18 of 27

48 RUN: 12/9/2011 9:07:15 AM PROGRAM 66 - Student Achievement, State COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 5, , , Teaching 394, , , , TOTAL 400, , , , Page 19 of 27

49 RUN: 12/9/2011 9:07:15 AM PROGRAM 71 - Traffic Safety COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 14, , , ,75 68 Insurance 1, , TOTAL 16, , , , Page 20 of 27

50 RUN: 12/9/2011 9:07:15 AM PROGRAM 74 - Highly Capable COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 26, , , TOTAL 26, , , Page 21 of 27

51 RUN: 12/9/2011 9:07:15 AM PROGRAM 75 - Professional Development, State COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 35, , , , , TOTAL 35, , , , , Page 22 of 27

52 RUN: 12/9/2011 9:07:15 AM PROGRAM 79 - Instructional Programs, Other COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 20, , , Teaching 226, , , , , , , , TOTAL 247, , , , , , , , Page 23 of 27

53 RUN: 12/9/2011 9:07:15 AM PROGRAM 89 - Other Community Services COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 42 Food 23, , Operation 29, , Publ Actv 6, , TOTAL 59, , , Page 24 of 27

54 RUN: 12/9/2011 9:07:15 AM PROGRAM 97 - Districtwide Support COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 35, , Supt Off 273, , , , , , , Busns Off 596, , , , , , HR 426, , , , , , , Pblc Rltn 5, , Pupil M/S 110, , , Supv Bldg 73, , , , Grnd Mnt 253, , , , , Oper Bldg 1,034, , , , Maintnce 434, , , , , , Utilities 647, , Insurance 217, , Info Sys 918, , , , , , Printing 56, , , Warehouse 8, , , Mtr Pool 79, , , , , , , TOTAL 5,171, , , ,642, , , ,666, , , Page 25 of 27

55 RUN: 12/9/2011 9:07:15 AM PROGRAM 98 - School Food Services COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 69, ,00 17, Food 731, , Operation 671, , , , , Transfers -29, , TOTAL 1,443, , , , , , Page 26 of 27

56 RUN: 12/9/2011 9:07:15 AM PROGRAM 99 - Pupil Transportation COUNTY: 39 Yakima For the Year Ended August 31, 2011 (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 84, , , Operation 594, , , , , Maintnce 163, , , , , Insurance 20, , Transfers -109, , TOTAL 753, , , , , , Page 27 of 27

57 Data Requirements for Supplemental Reports COUNTY: 39 Yakima For the Year Ended August 31, 2011 RUN: 12/9/2011 9:07:17 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 districts's funding for learning improvement days for FY is zero. 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." 55, Yes F. Enter the amount of Program 13 expenditures related to the Education Job s. Page 1 of 1

58 RUN: 12/9/2011 9:07:19 AM COUNTY: 39 Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate Yakima 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, 2010 through August 31, 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) ,748, ,171, ,577, Page 1 of 1

59 COUNTY: 39 Yakima DISTORTING ITEMS Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed with Carry-Forward For the Year Ended August 31, 2011 RUN: 12/9/2011 9:07:19 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. 4, 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