CERTIFICATION. Approved: School District Superintendent or Authorized Official Date. Reviewed: ESD Superintendent or Authorized Official Date

Transcription

1 F-196 Annual Financial Statements For Fiscal Year CERTIFICATION The Annual Financial Statements (Report F-196) for MERIDIAN School District No. 505 of WHATCOM County for the fiscal year ended August 31, 2008 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 days. If school was operated fewer than 180 days, please include a statement covering the reasons and efforts 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, 2007-August 31, Approved: School District Superintendent or Authorized Official Date Reviewed: ESD Superintendent or Authorized Official Date REPORT F-196 SUMMARY DEBT CAPITAL TRANSPORTATION GENERAL ASB SERVICE PROJECTS VEHICLE PERMANENT FUND FUND FUND FUND FUND FUND TOTAL Total Revs and Other Financing Sources 13,943, , ,007, , , ,514, Total Expenditures 13,596, , ,003, , ,888, Other Financing Uses 201, , , Excess of Revs/Other Fin Sources Over/ (Under) Expends and Other Financing Uses 145, , , , , , Begin Total Fund Bal 550, , , , , ,762, Prior Yr(s) Correction or Restatements End Total Fund Balance 695, , , , , ,146, Print Date: NOV 18,'08 Lock Date: NOV 05,'08 Check Figure: 46,111, Certification Page

2 FISCAL YEAR PAGE: 1 - Index COUNTY: 37 WHATCOM ANNUAL FINANCIAL STATEMENTS BALANCE SHEET AS OF AUGUST 31, 2008 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE FOR THE YEAR ENDED AUGUST 31, 2008 BUDGETARY COMPARISON SCHEDULES STATEMENT OF FIDUCIARY NET ASSETS STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS SCHEDULE OF LONG-TERM DEBT

3 PAGE: 2 Balance Sheet COUNTY: 37 WHATCOM Governmental Funds August 31, 2008 Debt Capital Transportation General ASB Service Projects Vehicle Permanent Fund Fund Fund Fund Fund Fund Total ASSETS: Cash & Cash Equivalent 530, , , , , Minus Outstdng Warrant 520, , , , Taxes Receivable 988, , ,466, Due From Other Funds 4, , Due Fm Other Gov Units 58, , Accounts Receivable 20, , , Intfd Loans Receivable Accrued Int Receivable Inventory 2, , Prepaid Items 48, , , Investments 799, , , , , ,228, Invest/Cash W/Trustee Invest/Deferd Comp Slf-Insur Secu Deposit TOTAL ASSETS 1,927, , , , , ,865, LIABILITIES: Accounts Payable 222, , , , Contracts Pay. Current Accrued Int Payable Accrued Salaries Rev Anticipation Notes Payroll Ded/Taxes Paya Due to Other Gov Units 16, , Deferred Compensation Est Employee Benefits Due to Other Funds 4, , Intfd Loans Payable Deposits Matured Bonds Payable Matured Bond Interest Arbitrg Rebate Payable Deferred Revenue 988, , ,466, TOTAL LIABILITIES 1,231, , , , ,719, FUND BALANCE: Reserve of Fund Balanc 175, , , Unres Desig Fnd Balanc Unres Undesig Fnd Bala 520, , , , , ,956, TOTAL FUND BALANCE 695, , , , , ,146, TOTAL LIAB/FUND BALANC 1,927, , , , , ,865,606.44

4 Statement of Revenues, Expenditures and Changes in Fund Balance PAGE: 3 COUNTY: 37 WHATCOM Governmental Funds For The Year Ended August 31, 2008 Assoc. Debt Capital Transportation General Student Service Projects Vehicle Permanent Fund Body Fund Fund Fund Fund Total REVENUES: Local State 2,400, ,513, , , , , , ,655, ,587, Federal 1,028, ,028, Other TOTAL REVENUES 13,942, , , , , ,271, EXPENDITURES: CURRENT: Regular Instruction 6,737, ,737, Special Education 1,667, ,667, Vocational Education 516, , Skills Center Compensatory Program 1,231, Other Instruct. Prog 35, ,231, , Community Services Support Services Stu. Activities/Othe 3,199, , ,199, , CAPITAL OUTLAY: Sites Building 48, , Equipment Energy Transportation Equip Other 207, , DEBT SERVICE: Principal 897, , Int. & Other Charges , , TOTAL EXPENDITURES 13,596, , ,003, , ,888, REVS OVER (UNDER) EX 346, , , , , , OTHER FIN SRCES(USES Bond Sls & Ref Bond Long-Term Financing Transfers In Trans Out (GL 536) 201, , , , , , , Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE SOURCES (USES) 201, , , , EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 145, , , , , , BEG TOT FUND BALANCE 550, , , , , ,762, Prior Year(s) Correc or Restatements END TOT FUND BALANCE 695, , , , , ,146,193.80

5 Budgetary Comparison Schedule PAGE: 4 COUNTY: 37 WHATCOM General Fund For The Year Ended August 31, 2008 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) REVENUES: Local State 2,360, ,423, ,400, ,513, , , Federal 1,042, ,028, , Other 250, , TOTAL REVENUES 14,075, ,942, , EXPENDITURES: CURRENT: Regular Instruction 6,881, ,737, , Special Education 1,807, ,667, , Vocational Education 504, , , Skills Center Compensatory Programs 1,388, ,231, , Other Instruct. Progs 23, , , Community Services 250, , Support Services 3,093, ,199, , Stu. Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other 108, , , DEBT SERVICE: Principal Int. & Other Charges TOTAL EXPENDITURES 14,056, ,596, , REVS OVER (UNDER) EX 19, , , OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing Transfers In Trans Out (GL 536) 20, , , Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE 1, SOURCES (USES) 19, , , EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 145, , BEG TOT FUND BALANCE 460, , , Prior Year(s) Corrections or Restatements END TOT FUND BALANCE 460, , ,903.09

6 Budgetary Comparison Schedule PAGE: 5 COUNTY: 37 WHATCOM Associated Student Body Fund For The Year Ended August 31, 2008 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) REVENUES: Local State 277, , , Federal Other TOTAL REVENUES 277, , , EXPENDITURES: CURRENT: Regular Instruction Special Education Vocational Education Skills Center Compensatory Programs Other Instruct. Progs Community Services Support Services Stu. Activities/Other 307, , , CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other DEBT SERVICE: Principal Int. & Other Charges TOTAL EXPENDITURES 307, , , REVS OVER (UNDER) EX 29, , , OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing Transfers In Trans Out (GL 536) Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE SOURCES (USES) EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 29, , , BEG TOT FUND BALANCE 157, , , Prior Year(s) Corrections or Restatements END TOT FUND BALANCE 128, ,

7 Budgetary Comparison Schedule PAGE: 6 COUNTY: 37 WHATCOM Debt Service Fund For The Year Ended August 31, 2008 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) REVENUES: Local State 958, , , Federal Other TOTAL REVENUES 958, , , EXPENDITURES: CURRENT: Regular Instruction Special Education Vocational Education Skills Center Compensatory Programs Other Instruct. Progs Community Services Support Services Stu. Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other DEBT SERVICE: Principal Int. & Other Charges 897, , , , , TOTAL EXPENDITURES 1,023, ,003, , REVS OVER (UNDER) EX 64, , , OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing Transfers In Trans Out (GL 536) 44, , , Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE SOURCES (USES) 44, , , EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 20, , , BEG TOT FUND BALANCE 603, , , Prior Year(s) Corrections or Restatements END TOT FUND BALANCE 582, , ,

8 Budgetary Comparison Schedule PAGE: 7 COUNTY: 37 WHATCOM Capital Projects Fund For The Year Ended August 31, 2008 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) REVENUES: Local State 70, , , Federal Other TOTAL REVENUES 70, , , EXPENDITURES: CURRENT: Regular Instruction Special Education Vocational Education Skills Center Compensatory Programs Other Instruct. Progs Community Services Support Services Stu. Activities/Other CAPITAL OUTLAY: Sites Building 540, , , Equipment Energy Transportation Equipment Other DEBT SERVICE: Principal Int. & Other Charges TOTAL EXPENDITURES 540, , , REVS OVER (UNDER) EX 470, , , OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing Transfers In Trans Out (GL 536) 16, , , , , Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE SOURCES (USES) 24, , , EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 494, , , BEG TOT FUND BALANCE 495, , , Prior Year(s) Corrections or Restatements END TOT FUND BALANCE , ,011.18

9 Budgetary Comparison Schedule PAGE: 8 COUNTY: 37 WHATCOM Transportation Vehicle Fund For The Year Ended August 31, 2008 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) REVENUES: Local State 4, , , , , Federal Other TOTAL REVENUES 64, , , EXPENDITURES: CURRENT: Regular Instruction Special Education Vocational Education Skills Center Compensatory Programs Other Instruct. Progs Community Services Support Services Stu. Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment 71, , Other DEBT SERVICE: Principal Int. & Other Charges TOTAL EXPENDITURES 71, , REVS OVER (UNDER) EX 6, , , OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing Transfers In Trans Out (GL 536) 100, , Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE SOURCES (USES) 100, , EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 6, , , BEG TOT FUND BALANCE 6, , , Prior Year(s) Corrections or Restatements END TOT FUND BALANCE , ,744.96

10 Statement of Fiduciary Net Assets PAGE: 9 COUNTY: 37 WHATCOM Fiduciary Funds August 31, 2008 Private Purpose Trust ASSETS: Imprest Cash Cash on Hand Cash on Deposit with Cty Treasurer Minus Warrants Outstanding Due From Other Funds Accounts Receivable Accrued Interest Receivable Investments 17, Investments/Cash W/Trustees Other Assets Capital Assets, Land Capital Assets, Buildings Capital Assets, Equipment Accum. Depreciation, Buildings Accum. Depreciation, Equipment TOTAL ASSETS 17, LIABILITIES: Accounts Payable Due to Other Funds TOTAL LIABILITIES NET ASSETS: Net assets held in trust for: Reserved for Other Items Reserved for Self Insured Risk Reserved for Trust Principal 16, Unreserved, Designated for Other Items Unreserved, Undesignated Fund Balance Total Net Assets 17, Other Trust

11 Statement of Changes in Fiduciary Net Assets PAGE: 10 COUNTY: 37 WHATCOM Fiduciary Funds For The Year Ended August 31, 2008 Private Purpose Trust ADDITIONS: Contributions: Private Donations Employer Members Other Total Contributions Investment Income: Net Appreciation (Depreciation) in Fair Value Interest and dividends 1, Less Investment Expense Net Investment Income 1, Other Additons: Rent or Lease Revenue Total Other Additions Total Additons 1, DEDUCTIONS: Benefits Refund of Contributions Administrative Expenses Scholarships 2, Other 43, Total Deductions 46, Net Increase (Decrease) 44, Net Assets-Beginning 61, Prior Year(s) Corrections or Restatemnts Net Assets-Ending 17, Other Trust

12 Schedule of Long-Term Debt PAGE: 11 Beginning Amount Amount Ending Outstanding Issued/ Redeemed/ Outstanding Debt Increased Decreased Debt 9/1/2007 8/31/2008 Description (1) (2) (3) (1)+(2)-(3) Total Voted Bonds 2,745, , ,890, Total Non-Voted Notes/Bonds 51, , , Qualified Zone Academy Bonds Other Long-Term Debt: Capital Leases Contracts Payable (GL 603) NonCancellable Operating Leases Claims & Judgements Compensated Absences 245, , , Other Long-Term Debt Total Other Long-Term Debt 245, , , Total Long-Term Debt 3,041, , , ,311,366.34

13 FISCAL YEAR PAGE: 12 - Index COUNTY: 37 WHATCOM REVENUE AND EXPENDITURE DETAIL REPORTS REPORT OF REVENUE AND OTHER FINANCING SOURCES FOR THE GENERAL, DEBT SERVICE CAPITAL PROJECTS, AND TRANSPORTATION VEHICLE FUNDS GENERAL FUND PROGRAM/ACTIVITY/OBJECT EXPENDITURE REPORT GENERAL FUND EXPENDITURE MATRICES FOR EACH PROGRAM

14 Report of Revenues and Other Financing Sources PAGE: 13 GENERAL FUND DEBT SERVICE CAPITAL TRANSPORTATION FUND PROJECTS FUND VEHICLE FUND LOCAL TAXES 1100 Local Property Tax 1300 Sale of Tax Title Property 1,954, , Local in-lieu of Taxes 1500 Timber Excise Tax 1600 County Administered Forests Other Local Taxes 1000 Total LOCAL TAXES 1,954, , LOCAL SUPPORT NONTAX 2100 Tuitions and Fees, Unassigned 5, Secondary Voc Ed Tuitions & Fees 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 Sale of Goods, Supp & Serv, Unass 6, Sec Voc Ed Sales of GDS, Sup & Serv 3, Skls Cntr Sales of Goods,Sup & Serv 2288 Day Care 2289 Other Community Services 2298 School Food Services 250, School Bus Revenue 2300 Investment Earnings 35, , , , Interfund Loan Interest Earnings 2500 Gifts and Donations 57, Fines and Damages 3, Rentals and Leases , Insurance Recoveries 2900 Local Support Nontax, Unassigned 75, , E-Rate 7, TOTAL Local Support NonTax 445, , , , STATE, GENERAL PURPOSE 3100 Apportionment 7,412, Spec Edu-Gen Apportionment 228, Local Effort Assistance 315, State Forests 3900 Other State Gen Purpose, Unass 3000 Total STATE, GENERAL PURPOSE 7,956, STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned 4, Special Education 980, State Institutions, Special Ed State Matching (Pd Dir to Districts) 4134 Middle Sch Career & Tech Education 4155 Learning Assistance 129, State Institutions Ctrs & Homes Del

15 Report of Revenues and Other Financing Sources PAGE: 14 GENERAL FUND DEBT SERVICE CAPITAL TRANSPORTATION FUND PROJECTS FUND VEHICLE FUND STATE, SPECIAL PURPOSE (CONT.) 4158 Special and Pilot Programs 4163 Promoting Academic Success 66, , Transitional Bilingual 104, Student Achievement 711, Highly Capable 13, Professional Development 38, Day Care 4198 School Food Services 16, Transportation - Operations 450, State Matching Pd Dir to Contractors 4300 Other State Agencies, Unassigned 4321 Special Ed - Other State Agencies 4326 St Inst, Spec Ed - Other St Agencies 4330 State Matching, Other 4356 State Institution, Centers and Homes 4358 Spec & Pilot Prog, Other St Agencies 4365 Transition Biling, Other St Agencies 3, Day Care - Other State Agencies 4398 School Food Serv, Other St Agencies 4399 Trans Operations, Other St Agencies 4499 Transportation - Depreciation 4000 TOTAL STATE, SPECIAL PURPOSE 2,557, , , FEDERAL, GENERAL PURPOSE 5200 General Purpose Dir Fed Grants Unass 5300 Impact Aid, Maintenance and Oper 5329 Impact Aid, Special Education Fund 5400 Federal in-lieu-of Taxes 5500 Federal Forests 54, TOTAL FEDERAL, GENERAL PURPOSE 54, FEDERAL, SPECIAL PURPOSE 6100 Special Purpose, OSPI, Unassigned 1, Special Education, Medicaid Reimb. 1, Special Education, Supplemental 309, Secondary Vocational Education 10, Skills Center 6151 Disadvantaged 156, School Improvement 170, Migrant 6154 Reading First 6157 Institutions - Neg & Delinquent 6161 Head Start 6162 Math & Science, Professional Dev 6164 Limited English Proficiency 30, 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 239,507.81

16 Report of Revenues and Other Financing Sources PAGE: 15 GENERAL FUND DEBT SERVICE CAPITAL TRANSPORTATION FUND PROJECTS FUND VEHICLE FUND FEDERAL, SPECIAL PURPOSE (CONT) 6199 Transportation - Operation 6200 Direct Special Purpose Grants 6221 Special Education, Medicaid Reimb 6224 Special Education, Supplemental 6238 Secondary Vocational Education 6240 Impact Aid 6246 Skills Center 6251 Disadvantaged (formerly Remediation) 6252 School Improvement, Federal 6253 Migrant 6254 Reading First, Federal 6257 Institutions, Neg and Delinquent 6261 Head Start 6262 Math & Science, Professional Dev 6264 Bilingual 6267 Indian Education, JOM 6268 Indian Education, ED 6276 Targeted Assistance 6278 Youth Training - Direct Grants 6288 Day Care 6289 Other Community Services 6298 School Food Services 6299 Transportation - Operation 6300 Fed Grants Thru Othr Agencs, Unas 6, Medicaid Administrative Match 5, Special Education, Medicaid Reimb 4, Special Education, Supplemental 6338 Secondary Vocational Education 6346 Skills Center 6351 Disadvantaged (formerly Remediation) 6352 School Improvement 7, Migrant 6354 Reading First, Federal 6357 Institutions-Neglected and Delinq 6361 Head Start 6362 Math & Science, Professional Dev 6364 Limited Eng Profic (formerly Bilinq) 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 - Operation 6998 USDA Commoditities 31, Total FEDERAL, SPECIAL PURPOSE 974,702.15

17 Report of Revenues and Other Financing Sources PAGE: 16 GENERAL FUND DEBT SERVICE CAPITAL TRANSPORTATION FUND PROJECTS FUND VEHICLE FUND REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Prog. 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 REVS FROM OTHER SCHOOL DIST REVENUES FROM OTHER ENTITITES 8100 Governmental Entities 8188 Day Care 8189 Community Services 8198 School Food Services 8199 Transportation 8500 Educational Service Districts 8000 Total REVS FROM OTHER ENTITITES OTHER FINANCING SOURCES 9100 Sale of Bonds 9200 Sale of Real Property 9300 Sale of Equipment Compensated Loss of Capital Assets 9500 Long-Term Financing 9600 Sale of Refunding Bonds 9900 Transfers 42, , , Total OTHER FINANCING SOURCES , , , TOTAL REVS AND OTHER FINANCING SRCES 13,943, ,007, , ,453.08

18 Program/Activity/Object Report PAGE: 17 NO. PROGRAM TITLE AMOUNT NO. ACTIVITY TITLE AMOUNT NO. OBJECT TITLE AMOUNT Basic Education 6,767, Board of Directors 42, Special Ed., Supplemental, 1,360, Superintendent's Office 311, Debit Transfers 64, Special Ed., Supplemental, 309, Business Office 190, Special Ed., Institutions, 14 Human Resources 7, Credit Transfers 64, Special Ed., Other, Federa 15 Public Relations 31 Vocational, Basic, State 506, Supervision 246, Salaries - Cert Emp 5,905, Mid Sch Career & Tech Ed, 22 Learning Resources 208, Vocational, Federal 10, Principal's Office 659, Salaries - Class Emp 2,390, Vocational, Other Categ 24 Guidance & Counseling 352, Skills Center, Basic, Stat 25 Pupil Management & Safety 118, Empl Ben & Payroll Tax 2,688, Skills Centers, Federal 26 Health/Related Services 281, Disadvantaged, Federal 156, Teaching 7,860, Supplies Instr Resrs & 933, School Improvement, Federa 178, Extracurricular 326, Noncap Items 53 Migrant, Federal 29 Payments to School Dists 167, Reading First, Federal 41 Supervision 7 Purchased Services 1,435, Learning Assistance, State 113, Food 203, State Inst., Centers and H 44 Operations 294, Travel 35, State Inst., Neg. & Delinq 49 Transfers 58 Special and Pilot Programs 67, Supervision 90, Capital Outlay 207, Head Start, Federal 52 Operations 569, TOTAL, ALL OBJECTS 13,596, Math & Science, Prof. Dev. 53 Maintenance 85, Promoting Academic Success 42, Insurance 32, Limited English Prof., Fed 30, Transfers 64, Transitional Bilingual, St 119, Supervision 66 Student Achievement, State 523, Grounds Maintenance 66, Indian Education, Federal, 63 Operation of Buildings 457, Ind. Ed. Fed, ED 64 Maintenance 311, Compensatory, Other 65 Utilities 341, Traffic Safety 67 Bldg. Property Security 1, Summer School 68 Insurance 66, Highly Capable 13, Information Systems 329, Prof Development, State 15, Printing 10, Targeted Assistance, Feder 74 Warehousing & Distrib. 78 Youth Training Programs, F 75 Motor Pool 22, Instructional Prog, Other 6, Interest Public Radio/TV 84 Principal 86 Community Schools 85 Debt Related Expenditures 88 Day Care 91 Public Activities 89 Other Community Services TOTAL, ALL ACTIVITIES 13,596, Districtwide Support 2,162, School Food Services 498, Pupil Transportation 713, TOTAL, ALL PROGRAMS 13,596,185.18

19 PROGRAM 01 MATRIX - Basic Education PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Supv Learn Re Principa Guid-Cou Pupl M/S Health R Teaching Extra-Cu Pmts Dis TOTALS

20 PROGRAM 21 MATRIX - Special Ed., Supplemental, State PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Supv Pupl M/S Health R Teaching Pmts Dis TOTALS

21 PROGRAM 24 MATRIX - Special Ed., Supplemental, Federal PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Health R Teaching TOTALS

22 PROGRAM 31 MATRIX - Vocational, Basic, State PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Supv Teaching Pmts Dis TOTALS

23 PROGRAM 38 MATRIX - Vocational, Federal PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Guid-Cou TOTALS

24 PROGRAM 51 MATRIX - Disadvantaged, Federal PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Guid-Cou Teaching TOTALS

25 PROGRAM 52 MATRIX - School Improvement, Federal PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Supv Guid-Cou Teaching TOTALS

26 PROGRAM 55 MATRIX - Learning Assistance, State PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Supv Teaching TOTALS

27 PROGRAM 58 MATRIX - Special and Pilot Programs, St. PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Guid-Cou Health R Teaching TOTALS

28 PROGRAM 63 MATRIX - Promoting Academic Success PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Teaching TOTALS

29 PROGRAM 64 MATRIX - Limited English Prof., Federal PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Teaching TOTALS

30 PROGRAM 65 MATRIX - Transitional Bilingual, State PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Teaching TOTALS

31 PROGRAM 66 MATRIX - Student Achievement, State PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Health R Teaching TOTALS

32 PROGRAM 74 MATRIX - Highly Capable PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Teaching TOTALS

33 PROGRAM 75 MATRIX - Prof Development, State PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Teaching TOTALS

34 PROGRAM 79 MATRIX - Instructional Prog, Other PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Teaching TOTALS

35 PROGRAM 97 MATRIX - Districtwide Support PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ BD of DI Supts Of Busns Of HR Grnd Mnt Oper Bld Maintnce Utility Bld P S Insuranc Info Sys Printing Motor Po Interest TOTALS

36 PROGRAM 98 MATRIX - School Food Services PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Food Operatn TOTALS

37 PROGRAM 99 MATRIX - Pupil Transportation PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Supv Operatn Maintnce Insrance Transfer Transfer CR 99 TOTALS CR

38 FISCAL YEAR PAGE: 19 - Index COUNTY: 37 WHATCOM SUPPLEMENTAL REPORTS AND SCHEDULES DATA REQUIREMENTS FOR SUPPLEMENTAL REPORTS DATA REQUIREMENTS FOR END OF YEAR REPORTING TO APPORTIONMENT AND STATE RECOVERY RATE DATA REQUIREMENTS FOR FEDERAL INDIRECT RATE REPORT RESOURCE TO PROGRAM EXPENDITURE REPORT

39 Data Requirements for Supplemental Reports PAGE: 20 OTHER DATA REQUIREMENTS AND CERTIFICATIONS A. 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 the utility. 7, B. Enter the number of learning improvement days provided by the school district to certificated instructional staff in the school year as defined by 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 C. Enter the amount of revenue received this year of Growth Management Act impact fees imposed under the authority of RCW through D. Enter the amount of revenue received this year of State Environmental Policy Act mitigation fees imposed under the authority of RCW 43.21C , E. Under RCW 28A the district must certify "that it has spent funds provided for cost-of-living increases on salaries and salary-related benefits". 1 = YES 2 = NO 1.00

40 Data Requirements for End of Year Reporting to Apportionment PAGE: 21 COUNTY: 37 WHATCOM and State Recovery Rate For The Year Ended August 31, 2008 DATA FOR JANUARY APPORTIONMENT 1. 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, 2007 through August 31, , Indirect Rate for State Revenue Recoveries (b/c)(system CALCUL a) Total All Programs (SYSTEM CALCULATED) 13,596, b) Total Program 97 Districtwide Support (SYSTEM CALCULATED) 2,162, c) Total All Programs less Program 97 Districtwide Support (a-b) (SYSTEM CALCULATED) 11,433,615.34

41 Data Requirements for Calculating Federal Indirect Cost Rate PAGE: 22 COUNTY: 37 WHATCOM Including Fixed with Carry-Forward (Page 1 of 2) For The Year Ended August 31, 2008 DISTORTING ITEMS 1. Flow-through funds for programs 01-89, 98 and 99. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 11, Board of Directors. $12, Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 12, Superintendents Office. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 13, Business Office. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 14, Human Resources. $ 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. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 61, Supervision. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 62, Grounds Maintenance. $ 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. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 64, Maintenance. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 65, Utilities. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 67, Buildings & Property Security. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 68, Insurance. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 72, Information Systems. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 73, Printing. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 74, Warehousing. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 75, Motor Pool. $0.00

42 PAGE: 23 Data Requirements for Calculating Federal Indirect Cost Rate COUNTY: 37 WHATCOM Including Fixed with Carry-Forward (Page 2 of 2) For The Year Ended August 31, 2008 INDIRECT EXPENDITURES 18. Audit costs recorded in Program 97, Activity 11, Board of Directors, and not directly charged to another program. $8, 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. $1, 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 is 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 (Object 9). $ 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: Costs for liaison with 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 SOLELY TO PROMOTE THE GOVERNMENTAL UNIT. $ 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. $ Costs recorded in Program 97, Activity 72, for districtwide Information Systems activities. Do not include expenditures for student records such as printing report cards or student transcripts. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $139, 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). $ Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 61, Supervision, which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $ Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 62, Grounds Maintenance, which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $ Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 63, Operation of Buildings, which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $ Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 64, Maintenance, which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $ Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 65, Utilities, which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $ Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 67, Building and Property Security which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $ Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 68, Insurance, which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $0.00

43 FISCAL YEAR PAGE: 24 COUNTY: 37 WHATCOM Schedule For Determining School District Federal Restricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation for FY COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 ---EXCLUDED--- (ADDED TO (POOL) (BASE) TOTAL PROGRAM CAPITAL DEBT DISTORTING COLUMN 7) INDIRECT DIRECT PROGRAM AND ACTIVITY TITLES EXPENDITURES OUTLAY SERVICE ITEMS UNALLOWABLE EXPENDITURES EXPENDITURES TOTAL PROGRAMS 01-89, 98, 99 11,433, , , ,196, PROGRAM 97 ACTIVITIES 11 Board of Directors 42, , , , Superintendent's Office 311, , Business Office 190, , Human Resources 7, , Public Relations 25 Pupil Management & Safety 61 Supervision 62 Grounds Maintenance 63 Operation of Buildings 66, , , , Maintenance 311, , , Utilities 341, , Bldg. Property Security 1, , Insurance 66, , Information Systems 329, , , , Printing 10, , Warehousing & Distrib. 75 Motor Pool 83 Interest 22, , Principal 85 Debt Related Expenditures Total Program 97 2,162, , , ,616, , Sub-Total All Programs 13,596, , , , ,196, Unallowable Costs 1,616, ,616, Totals 13,596, , , , ,813, FIXED WITH CARRY-FORWARD RESTRICTED INDIRECT RATE CALCULATION FY FY FY INDIRECT EXPENDITURES 345, FY INDIRECT EXPENDITURES FROM COLUMN 6 358, FY DIRECT EXPENDITURES 11,249, FY OVER/UNDER RECOVERY (LINE 3) 109, FY OVER/UNDER RECOVERY (CALCULATED) 109, FY ADJUSTED IND POOL (LINE 6 + LINE 7) 249, FY TOTAL POOL (LINE 1 + LINE 3) 236, CALCULATED FY RESTRICTED INDIRECT 9. FY DIRECT EXPENDITURES FROM COLUMN 7 12,813, RATE TO BE USED IN FY FY RESTRICTED INDIRECT RATE (LINE 5) FY AMOUNT RECOVERED (LINE 9 * LINE 10) 269, FY OVER/UNDER RECOVER(LINE 8 - LINE 11) 19, FY TOTAL POOL (LINE 6 + LINE 12) 338, CALCULATED FY RESTRICTED INDIRECT RATE TO BE USED IN FY (LINE 13/LINE 9).0264

44 FISCAL YEAR PAGE: 25 COUNTY: 37 WHATCOM Schedule For Determining School District Federal Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation for FY COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 ---EXCLUDED--- (ADDED TO (POOL) (BASE) TOTAL PROGRAM CAPITAL DEBT DISTORTING COLUMN 7) INDIRECT DIRECT PROGRAM AND ACTIVITY TITLES EXPENDITURES OUTLAY SERVICE ITEMS UNALLOWABLE EXPENDITURES EXPENDITURES TOTAL PROGRAMS 01-89, 98, 99 11,433, , , ,196, PROGRAM 97 ACTIVITIES 11 Board of Directors 42, , , , Superintendent's Office 311, , Business Office 190, , Human Resources 7, , Public Relations 25 Pupil Management & Safety 61 Supervision 62 Grounds Maintenance 63 Operation of Buildings 66, , , , Maintenance 311, , , Utilities 341, , Bldg. Property Security 1, , Insurance 66, , Information Systems 329, , , Printing 10, , Warehousing & Distrib. 75 Motor Pool 83 Interest 22, , Principal 85 Debt Related Expenditures Total Program 97 2,162, , , , ,954, Sub-Total All Programs 13,596, , , ,954, ,196, Unallowable Costs 20, , TOTALS 13,596, , , ,954, ,217, FIXED WITH CARRY-FORWARD UNRESTRICTED INDIRECT RATE CALCULATION FY FY FY INDIRECT EXPENDITURES 1,668, FY INDIRECT EXPENDITURES FROM COLUMN 6 1,954, FY DIRECT EXPENDITURES 9,925, FY OVER/UNDER RECOVERY (LINE 3) 237, FY OVER/UNDER RECOVERY (CALCULATED) 237, FY ADJUSTED IND POOL (LINE 6 + LINE 7) 2,191, FY TOTAL POOL (LINE 1 + LINE 3) 1,905, CALCULATED FY UNRESTRICTED INDIRECT 9. FY DIRECT EXPENDITURES FROM COLUMN 7 11,217, RATE TO BE USED IN FY FY UNRESTRICTED INDIRECT RATE (LINE 5) FY AMOUNT RECOVERED (LINE 9 * LINE 10) 2,153, FY OVER/UNDER RECOVER(LINE 8 - LINE 11) 37, FY TOTAL POOL (LINE 6 + LINE 12) 1,992, CALCULATED FY UNRESTRICTED INDIRECT RATE TO BE USED IN FY (LINE 13/LINE 9).1776

45 General Fund PAGE: 26 COUNTY: 37 WHATCOM Resource To Program Expenditure Report For The Year Ended August 31, 2008 PROGRAM STATE FEDERAL OTHER EXPENDITURES RESOURCES RESOURCES RESOURCES BASIC EDUCATION PROGRAMS 01 Basic Education 6,767, ,910, , , Vocational, Basic, State 506, , Skills Center, Basic, State 97 Districtwide Support 2,162, ,539, , TOTAL BASIC EDUCATION PROGRAMS 9,436, ,956, , ,426, OTHER INSTRUCTIONAL PROGRAMS 21 Special Ed., Supplemental, State 24 Special Ed., Supplemental, Federal 1,360, , ,208, , , , Special Ed., Institutions, State 29 Special Ed., Other, Federal 34 Mid Sch Career & Tech Ed, State 38 Vocational, Federal 10, , Vocational, Other Categ 46 Skills Centers, Federal 51 Disadvantaged, Federal 156, , School Improvement, Federal 178, , Migrant, Federal 54 Reading First, Federal 55 Learning Assistance, State 56 State Inst., Centers and Homes 113, , State Inst., Neg. & Delinq., Fed 58 Special and Pilot Programs, St. 61 Head Start, Federal 67, , Math & Science, Prof. Dev., Fed 63 Promoting Academic Success 42, , Limited English Prof., Federal 30, , Transitional Bilingual, State 119, , , Student Achievement, State 523, , Indian Education, Federal, JOM 68 Ind. Ed. Fed, ED 69 Compensatory, Other 71 Traffic Safety 73 Summer School 74 Highly Capable 13, , Prof Development, State 15, , Targeted Assistance, Federal 78 Youth Training Programs, Federal 79 Instructional Prog, Other TOTAL OTHER INSTRUCTION PROGRAMS 6, ,946, ,088, , , , OTHER PROGRAMS 81 Public Radio/TV 86 Community Schools 88 Day Care 89 Other Community Services 98 School Food Services 498, , , , Pupil Transportation 713, , , TOTAL OTHER PROGRAMS 1,212, , , , TOTALS 13,596, ,495, ,019, ,080,761.16