La Conner School District No. 311

Transcription

1 RUN: 11/20/ :17:12 PM E.S.D. 189 F-196 Annual Financial Statements COUNTY: 29 Skagit Fiscal Year ANNUAL FINANCIAL STATEMENTS Certification Page Balance Sheet as of August 31, 2018-All s Statement of Revenues, Expenditures, and Changes in Balance for the Year Ended August 31, 2018-All s Budgetary Comparison Schedules-All s Statement of Fiduciary Net Position Statement of Changes in Fiduciary Net Position Schedule of Long-Term Liabilities 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 LA CONNER SCHOOL DISTRICT NO. 311 F-196 ANNUAL FINANCIAL STATEMENTS FOR FISCAL YEAR RUN: 11/20/ :17:13 PM CERTIFICATION The Annual Financial Statements (Report F-196) for of Skagit County for the fiscal year ended August 31, 2018, 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 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards: SubpartE. The school district Annual Financial Statement has been reviewed and submitted to OSPI in accordance with WAC for the fiscal year September 1, 2017-August 31, 2018 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 10,869, ,254, , , ,357, ,931, ASB 55, , , , Debt Service 1,552, ,475, , , , Capital Projects 108, , , ,038, , , Transportation Vehicle 77, , , , , Permanent Total 12,662, ,530, , , ,317, , ,550, Locked Date: Nov 08, 2018 Certification Page

3 Balance Sheet RUN: 11/20/ :17:14 PM COUNTY: 29 Skagit Governmental s August 31, 2018 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 1,216, , , , , ,172, ,635, , , , , , , ,428, , , , , , , , , ,377, , ,324, , , ,678, ,982, DEFERRED OUTFLOWS OF RESOURCES: Deferred Outflows of Resources - Other TOTAL DEFERRED OUTFLOWS OF RESOURCES TOTAL ASSETS AND DEFERRED OUTFLOW OF RESOURCES 2,635, , ,428, , , ,982, LIABILITIES: Accounts Payable Contracts Payable Current Accrued Interest Payable Accrued Salaries Anticipation Notes Payable Page 1 of 2

4 Balance Sheet RUN: 11/20/ :17:14 PM COUNTY: 29 Skagit Governmental s August 31, 2018 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total LIABILITIES: Payroll Deductions and Taxes Payable Due To Other Governmental Units 76, , Deferred Compensation Payable Estimated Employee Benefits Payable Due To Other s Interfund Loans Payable Deposits Unearned Revenue Matured Bonds Payable Matured Bond Interest Payable Arbitrage Rebate Payable TOTAL LIABILITIES 76, , DEFERRED INFLOWS OF RESOURCES: Unavailable Revenue Unavailable Revenue - Taxes Receivable TOTAL DEFERRED INFLOWS OF RESOURCES 26, , , , , , , , , , ,324, ,355, FUND BALANCE: Nonspendable Balance Restricted Balance Committed Balance Assigned Balance Unassigned Balance TOTAL FUND BALANCE 113, ,00 1,318, ,931, , , , , , , , , , ,258, ,318, ,550, TOTAL LIABILITIES, DEFERRED INFLOW OF RESOURCES, AND FUND BALANCE 2,635, , ,428, , , ,982, Page 2 of 2

5 RUN: 11/20/ :17:15 PM E.S.D. 189 Statement of Revenues, Expenditures, and Changes in Balance COUNTY: 29 Skagit Governmental s For the Year Ended August 31, 2018 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total REVENUES: Local 2,210, , ,513, , ,846, State 6,028, , ,104, Federal 2,479, , ,520, Federal Stimulus Other 151, , TOTAL REVENUES 10,869, , ,513, , , ,623, EXPENDITURES: CURRENT: Regular Instruction 5,649, ,649, Federal Stimulus Special Education 1,252, ,252, Vocational Education Skill Center 115, , Compensatory Programs 631, , Other Instructional Programs 605, , Community Services Support Services 3,000, ,000, Student Activities/Other 56, , CAPITAL OUTLAY: Sites Building 511, , Equipment 16, , Instructional Technology Energy Transportation Equipment 214, , Sales and Lease Other DEBT SERVICE: Principal 626,25 626,25 Interest and Other Charges 849, , Bond/Levy Issuance TOTAL EXPENDITURES 11,254, , ,475, , , ,530, Page 1 of 2

6 RUN: 11/20/ :17:15 PM E.S.D. 189 Statement of Revenues, Expenditures, and Changes in Balance COUNTY: 29 Skagit Governmental s For the Year Ended August 31, 2018 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total DEBT SERVICE: REVENUES OVER (UNDER) EXPENDITURES -385, , , , , 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) -39, , , , , , EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -424, , , , , BEGINNING TOTAL FUND BALANCE 2,357, , , ,038, , ,317, Prior Year(s) Corrections or Restatements , , ENDING TOTAL FUND BALANCE 1,931, , , , , ,550, Page 2 of 2

7 RUN: 11/20/ :17:16 PM E.S.D. 189 Budgetary Comparison Schedule COUNTY: 29 Skagit General For The Year Ended August 31, 2018 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skill Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 2,177, ,061, ,376, ,50 10,745, ,036, ,295, ,39 648, ,741, ACTUAL 2,210, ,028, ,479, , ,869, ,649, ,252, , , , ,000, Variance with Final Budget POSITIVE (NEGATIVE) 33, , , , , , , , , , , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 11,274, ,254, , REVENUES OVER (UNDER) EXPENDITURES -528, , , Page 1 of 2

8 RUN: 11/20/ :17:16 PM E.S.D. 189 Budgetary Comparison Schedule COUNTY: 29 Skagit General For The Year Ended August 31, 2018 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 250,00-289, , ACTUAL -39, , Variance with Final Budget POSITIVE (NEGATIVE) -250,00 250, EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -567, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 2,357, ,789, ,357, ,931, , Page 2 of 2

9 RUN: 11/20/ :17:20 PM E.S.D. 189 Budgetary Comparison Schedule COUNTY: 29 Skagit Associated Student Body For The Year Ended August 31, 2018 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skill Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 83,60 83,60 98,40 ACTUAL 55, , , Variance with Final Budget POSITIVE (NEGATIVE) -28, , , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 98,40 56, , REVENUES OVER (UNDER) EXPENDITURES -14, , Page 1 of 2

10 RUN: 11/20/ :17:20 PM E.S.D. 189 Budgetary Comparison Schedule COUNTY: 29 Skagit Associated Student Body For The Year Ended August 31, 2018 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 -14, , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 63,50 48,70 72, , , , Page 2 of 2

11 RUN: 11/20/ :17:22 PM E.S.D. 189 Budgetary Comparison Schedule COUNTY: 29 Skagit Debt Service For The Year Ended August 31, 2018 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skill Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 1,500,50 1,500,50 ACTUAL 1,513, ,513, Variance with Final Budget POSITIVE (NEGATIVE) 12, , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 626,25 849, ,475, ,25 849, ,475, REVENUES OVER (UNDER) EXPENDITURES 25, , , Page 1 of 2

12 RUN: 11/20/ :17:22 PM E.S.D. 189 Budgetary Comparison Schedule COUNTY: 29 Skagit Debt Service For The Year Ended August 31, 2018 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 39, , ACTUAL 39, , Variance with Final Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES 64,25 77, , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 608,60 672,85 630, , , , Page 2 of 2

13 RUN: 11/20/ :17:24 PM E.S.D. 189 Budgetary Comparison Schedule COUNTY: 29 Skagit Capital Projects For The Year Ended August 31, 2018 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skill 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 , ,00 ACTUAL 66, , , , , Variance with Final Budget POSITIVE (NEGATIVE) 65, , , , , ,00 Page 1 of 2

14 RUN: 11/20/ :17:24 PM E.S.D. 189 Budgetary Comparison Schedule COUNTY: 29 Skagit Capital Projects For The Year Ended August 31, 2018 DEBT SERVICE: Bond/Levy Issuance and/or Election Principal Interest and Other Charges TOTAL EXPENDITURES FINAL BUDGET 606, ACTUAL 528, Variance with Final Budget POSITIVE (NEGATIVE) 77, REVENUES OVER (UNDER) EXPENDITURES -605, , , 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) -250,00-250,00 250,00 250,00 EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -855, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 1,049,50 193, ,038, , , , , , Page 2 of 2

15 RUN: 11/20/ :17:26 PM E.S.D. 189 Budgetary Comparison Schedule COUNTY: 29 Skagit Transportation Vehicle For The Year Ended August 31, 2018 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skill 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 61, , ,00 ACTUAL , , , Variance with Final Budget POSITIVE (NEGATIVE) , , , DEBT SERVICE: Bond/Levy Issuance and/or Election Principal Interest and Other Charges TOTAL EXPENDITURES 232,00 214, , Page 1 of 2

16 RUN: 11/20/ :17:26 PM E.S.D. 189 Budgetary Comparison Schedule COUNTY: 29 Skagit Transportation Vehicle For The Year Ended August 31, 2018 REVENUES OVER (UNDER) EXPENDITURES FINAL BUDGET -170, ACTUAL -137, Variance with Final Budget POSITIVE (NEGATIVE) 33, 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) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -170, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 232,00 61, , , , , Page 2 of 2

17 COUNTY: 29 Skagit Statement Of Fiduciary Net Position Fiduciary s August 31, 2018 RUN: 11/20/ :17:28 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 POSITION: Held in trust for: Held In Trust For Intact Trust Principal Held In Trust For Private Purposes Held In Trust For Pension Or Other Post-Employment Benefits Held In Trust For Other Purposes TOTAL NET POSITION Private Purpose Trust Other Trust Page 1 of 1

18 Statement of Changes in Fiduciary Net Position RUN: 11/20/ :17:29 PM COUNTY: 29 Skagit Fiduciary s For the Year Ended August 31, 2018 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 Position--Prior Year August Beginning Prior Year F-196 Manual Revision Net Position - Total Prior Year(s) Corrections or Restatements NET POSITION--ENDING Page 1 of 1

19 COUNTY: 29 Schedule of Long-Term Liabilities Skagit For the Year Ended August 31, 2018 RUN: 11/20/ :17:30 PM Description Beginning Outstanding Debt September 1, 2017 Amount Issued / Increased Amount Redeemed / Decreased Ending Outstanding Debt August 31, 2018 Amount Due Within One Year Voted Debt Voted Bonds LOCAL Program Proceeds Issued in Lieu of Bonds 17,310,00 595,00 16,715,00 640,00 Non-Voted Debt and Liabilities Non-Voted Bonds LOCAL Program Proceeds Capital Leases Contracts Payable Non-Cancellable Operating Leases Claims & Judgements Compensated Absences Long-Term Notes Anticipation Notes Payable Lines of Credit Other Non-Voted Debt 156,25 14, , , ,25 14, , , ,00 17, , ,25 17, , Other Liabilities Non-Voted Notes Not Recorded as Debt Net Pension Liabilities: Net Pension Liabilities TRS 1 Net Pension Liabilities TRS 2/3 Net Pension Liabilities SERS 2/3 Net Pension Liabilities PERS 1 1,831,64 547, , , , , , ,90 1,882, , , , Total Long-Term Liabilities 21,084, , ,062, ,132, , Page 1 of 1

20 COUNTY: 29 Report of Revenues and Other Financing Sources Skagit For the Year Ended August 31, 2018 RUN: 11/20/ :17:31 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 1,141, ,142, ,506, ,507, , , LOCAL SUPPORT NONTAX 2100 Tuition and Fees, Unassigned 2122 Special Ed. - Infants and Toddlers - Tuition and Fees 2131 Secondary Vocational Education - Tuition 2145 Skill Center Tuitions and Fees 2171 Traffic Safety Education Fees 2173 Summer School Tuitions and Fees 2186 Community School Tuitions and Fees 2188 Child Care Tuitions and Fees 2200 Sales of Goods, Supplies and Services, Unassigned 2231 Secondary Voc. Ed., Sales of Goods, Supplies and Services 2245 Skill Center, Sales of Goods, Supplies and Services 2288 Child 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 68, , , , , , , , , , , , Page 1 of 7

21 COUNTY: 29 Report of Revenues and Other Financing Sources Skagit For the Year Ended August 31, 2018 RUN: 11/20/ :17:31 PM General Debt Service Capital Projects Transportation Vehicle LOCAL SUPPORT NONTAX 2000 TOTAL LOCAL SUPPORT NONTAX 1,068, , , 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 4,318, , , ,630, STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned 4121 Special Education 4122 Special Education - Infants and Toddlers - State 4126 State Institutions, Special Education 4130 State ing Assistance-Paid Direct to District 4155 Learning Assistance 4156 State Institutions, Centers and Homes, Delinquent 4158 Special and Pilot Programs 4159 Juveniles in Adult Jails 4165 Transitional Bilingual 4174 Highly Capable 4188 Child 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 4322 Special Education - Infants and Toddlers - State 4326 State Institutions - Special Education - Other State Agencies 4330 State ing Assistance-Other 4356 State Institutions, Centers and Homes, Delinquent - Other State Agencies 597, , , , , , , , ,00 Page 2 of 7

22 COUNTY: 29 Report of Revenues and Other Financing Sources Skagit For the Year Ended August 31, 2018 RUN: 11/20/ :17:31 PM General Debt Service Capital Projects Transportation Vehicle STATE, SPECIAL PURPOSE 4358 Special and Pilot Programs - Other State Agencies 4365 Transitional Bilingual - Other State Agencies 4388 Child 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 1,397, , , 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 1,854, , , ,891, , , 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 6122 Special Education - Infants and Toddlers - Medicaid Reimbursements 6124 Special Education, Supplemental 6125 Special Education - Infants and Toddlers - Federal 6138 Secondary Vocational Education 6140 Impact Aid-Construction 6146 Skill Center 128, Page 3 of 7

23 COUNTY: 29 Report of Revenues and Other Financing Sources Skagit For the Year Ended August 31, 2018 RUN: 11/20/ :17:31 PM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 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 6167 Indian Education, JOM 6168 Indian Education, ED 6176 Targeted Assistance 6178 Youth Training Programs 6188 Child 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 6222 Special Education - Infants and Toddlers - Medicaid Reimbursements 6224 Special Education - Supplemental 6225 Special Education - Infants and Toddlers - Federal 6238 Secondary Vocational Education 6240 Impact Aid 6246 Skill Center 6251 ESEA Disadvantaged, Fed 6252 Other Title, ESEA Fed 155, , , , , Page 4 of 7

24 COUNTY: 29 Report of Revenues and Other Financing Sources Skagit For the Year Ended August 31, 2018 RUN: 11/20/ :17:31 PM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 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 Child 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 6322 Special Education - Infants and Toddlers - Medicaid Reimbursements 6324 Special Education - Supplemental 6325 Special Education - Infants and Toddlers - Federal 6338 Secondary Vocational Education 6340 Impact Aid Construction 6346 Skill Center 6351 ESEA Disadvantaged, Fed 6352 Other Title, ESEA Fed 6353 ESEA Migrant, Federal 36, , , Page 5 of 7

25 COUNTY: 29 Report of Revenues and Other Financing Sources Skagit For the Year Ended August 31, 2018 RUN: 11/20/ :17:31 PM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 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 Child Care 6389 Other Community Services 6398 School Food Services 6399 Transportation - Operations 6998 USDA Commodities 6000 TOTAL FEDERAL, SPECIAL PURPOSE 18, , REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Program Participation, Unassigned 7121 Special Education 7122 Special Education - Infants and Toddlers 7131 Vocational Education 7145 Skill Center 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 Child Care 8189 Community Services 115, Page 6 of 7

26 COUNTY: 29 Report of Revenues and Other Financing Sources Skagit For the Year Ended August 31, 2018 RUN: 11/20/ :17:31 PM General Debt Service Capital Projects Transportation Vehicle REVENUES FROM OTHER ENTITITES 8198 School Food Services 8199 Transportation 8200 Private Foundations 8500 Nonfederal, ESD 8521 Educational Service Districts - Special Education 8522 Educational Service Districts - Special Education - Infants and Toddlers 8000 TOTAL REVENUES FROM OTHER ENTITIES 1, , , 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 39, , TOTAL REVENUES AND OTHER FINANCING SOURCES 10,869, ,552, , , Page 7 of 7

27 COUNTY: 29 Program/Activity/Object Report Skagit For the Year Ended August 31, 2018 RUN: 11/20/ :17:33 PM NO. PROGRAM TITLE PROGRAM EXPENDITURE SUMMARY 01 Basic Education 5,649, ALE Basic Education - Dropout Reengagement 11 Stim, Title I Stim, Schl Imprv Federal Stimulus - SFSF and Education Jobs Stim, IDEA Stim, Compt Grants Stim, Other Sp Ed, Sup, St 1,068, Sp Ed, Infants and Toddlers, State 25 Sp Ed, Infants and Toddlers, Federal AMOUNT.00 18, Sp Ed, Sup, Fed 123, Sp Ed, Inst, St Sp Ed, Oth, Fed 42, Voc, Basic, St MidSchCar/Tec Voc, Fed Voc, Other Skil Cnt, Bas, St 115, Skill Cntr, Fed ESEA Disadvantaged, Fed 164, Other Title, ESEA, Fed 37, ESEA Migrant, Federal 38, Read First, Fed LAP 273, St In, Ctr/Hm, D St In, N/D, Fed Sp/Plt Pgm, St 25, Inst. JAJ Head Start, Fed.00 ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 11 Bd of Dir 36, Supt Off 310, Busns Off 273, HR 85, Pblc Rltn 8, Supv Inst 374, Lrn Resrc 145, Princ Off 651, Guid/Coun 113, Pupil M/S 1, Health 254, Teaching 5,789, Extracur 412, Pmt to SD 47, InstProDev 260, Inst Tech 37, Curriculum 54, Supervisn 66, Food 142, Operation 172, Transfers -5, Supervisn 87, Operation 370, Maintnce 71, Insurance 16, Transfers -84, Supv Bldg 106, Grnd Mnt 114, Oper Bldg 437, Maintnce 176, Utilities 323, Bldg Secu 68, Insurance 91, Info Sys 238, Page 1 of 2 OBJECT EXPENDITURE SUMMARY NO. OBJECT TITLE AMOUNT 0 Debit Transfer 90, Credit Transfer -90, Cert. Salaries 4,259, Class. Salaries 2,225, Employee Benefits 2,419, Supplies / Materials 826, Purchased Services 1,454, Travel 70, Capital Outlay.00 TOTAL ALL OBJECTS 11,254,914.85

28 COUNTY: 29 Program/Activity/Object Report Skagit For the Year Ended August 31, 2018 RUN: 11/20/ :17:33 PM PROGRAM EXPENDITURE SUMMARY NO. PROGRAM TITLE AMOUNT 62 MS, Pro Dv, Fed LEP, Fed 12, Tran Biling, St 24, Ind Ed, Fd, JOM Ind Ed, Fd, ED 54, Comp, Othr Traffic Safety 26, Summer School Highly Capable 22, Prof Dev, State Target Asst, Fed Yth Trg Pm, Fed Inst Pgm, Othr 556, Public Radio/TV Comm Schools Child Care Othr Comm Srv Distwide Suppt 2,161, Schl Food Serv 376, Pupil Transp 463, TOTAL ALL PROGRAMS 11,254, ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 73 Printing 2, Warehouse Mtr Pool Interest Principal Debt Expn Publ Actv.00 TOTAL ALL ACTIVITIES 11,254, Page 2 of 2

29 COUNTY: 29 F-196 Annual Financial Statements Skagit Fiscal Year RUN: 11/20/ :17:34 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: 11/20/ :17:36 PM PROGRAM 01 - Basic Education COUNTY: 29 Skagit For the Year Ended August 31, 2018 (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 134, , , , , , Lrn Resrc 145, , , , , , Princ Off 648, , , , , , , Guid/Coun 113, , , , , Health 22, , , Teaching 3,891, , ,469, , , , , , Extracur 412, , , , , , , , Pmt to SD 1,00 1,00 31 InstProDev 187, , , , , , Inst Tech 37, , , Curriculum 54, , , , , TOTAL 5,649, , ,129, , ,296, , , , Page 1 of 20

31 RUN: 11/20/ :17:36 PM PROGRAM 21 - Special Education, Supplemental, State COUNTY: 29 Skagit For the Year Ended August 31, 2018 (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 48, , , Health 231, , , , , , Teaching 731, , , , , , Pmt to SD 44, , InstProDev 13, , , , TOTAL 1,068, , , , , , Page 2 of 20

32 RUN: 11/20/ :17:36 PM PROGRAM 22 - Special Education - Infants and Toddlers - State COUNTY: 29 Skagit For the Year Ended August 31, 2018 (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 18, , , , TOTAL 18, , , , Page 3 of 20

33 RUN: 11/20/ :17:36 PM PROGRAM 24 - Special Education, Supplemental, Federal COUNTY: 29 Skagit For the Year Ended August 31, 2018 (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 121, , , , InstProDev 2, , TOTAL 123, , , , Page 4 of 20

34 RUN: 11/20/ :17:36 PM PROGRAM 29 - Special Education, Other, Federal COUNTY: 29 Skagit For the Year Ended August 31, 2018 (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 42, , , TOTAL 42, , , Page 5 of 20

35 RUN: 11/20/ :17:36 PM PROGRAM 45 - Skill Center, Basic, State COUNTY: 29 Skagit For the Year Ended August 31, 2018 (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 Oper Bldg 115, , TOTAL 115, , Page 6 of 20

36 RUN: 11/20/ :17:36 PM PROGRAM 51 - Disadvantaged (formerly Remediation) ESEA Disadvantaged, Federal COUNTY: 29 Skagit For the Year Ended August 31, 2018 (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 155, , , , , , InstProDev 8, , , , TOTAL 164, , , , , , Page 7 of 20

37 RUN: 11/20/ :17:36 PM PROGRAM 52 - Other Title Grants Under ESEA - Federal COUNTY: 29 Skagit For the Year Ended August 31, 2018 (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 31, , , , InstProDev 6, , , , TOTAL 37, , , , , Page 8 of 20

38 RUN: 11/20/ :17:36 PM PROGRAM 53 - Migrant ESEA Migrant, Federal COUNTY: 29 Skagit For the Year Ended August 31, 2018 (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 7, , , Teaching 23, , , InstProDev 7, , , , TOTAL 38, , , , , Page 9 of 20

39 RUN: 11/20/ :17:36 PM PROGRAM 55 - Learning Assistance Program (LAP), State COUNTY: 29 Skagit For the Year Ended August 31, 2018 (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 268, , , , , , InstProDev 4, , , , TOTAL 273, , , , , , Page 10 of 20

40 RUN: 11/20/ :17:36 PM PROGRAM 58 - Special and Pilot Programs, State COUNTY: 29 Skagit For the Year Ended August 31, 2018 (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 2, , Teaching 12, , , InstProDev 10, , , TOTAL 25, , , , , Page 11 of 20

41 RUN: 11/20/ :17:36 PM PROGRAM 64 - Limited English Proficiency, Federal COUNTY: 29 Skagit For the Year Ended August 31, 2018 (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 InstProDev 11, , ,66 3, TOTAL 12, , ,66 3, Page 12 of 20

42 RUN: 11/20/ :17:36 PM PROGRAM 65 - Transitional Bilingual, State COUNTY: 29 Skagit For the Year Ended August 31, 2018 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 24, , , , InstProDev TOTAL 24, , , , Page 13 of 20

43 RUN: 11/20/ :17:36 PM PROGRAM 68 - Indian Education, Federal, ED COUNTY: 29 Skagit For the Year Ended August 31, 2018 (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 54, , , , TOTAL 54, , , , Page 14 of 20

44 RUN: 11/20/ :17:36 PM PROGRAM 71 - Traffic Safety COUNTY: 29 Skagit For the Year Ended August 31, 2018 (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, ,00 4, , InstProDev TOTAL 26, ,00 4, , Page 15 of 20

45 RUN: 11/20/ :17:36 PM PROGRAM 74 - Highly Capable COUNTY: 29 Skagit For the Year Ended August 31, 2018 (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 21, , , InstProDev TOTAL 22, , , Page 16 of 20

46 RUN: 11/20/ :17:36 PM PROGRAM 79 - Instructional Programs, Other COUNTY: 29 Skagit For the Year Ended August 31, 2018 (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 183, , , , Health 1, , Teaching 365, , , , , , , InstProDev 6, , , , TOTAL 556, , , , , , , Page 17 of 20

47 RUN: 11/20/ :17:36 PM PROGRAM 97 - District-wide Support COUNTY: 29 Skagit For the Year Ended August 31, 2018 (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 36, , , , Supt Off 310, , , , , , , Busns Off 273, , , , , , HR 85, , , , , Pblc Rltn 8, , , Pupil M/S 1, , Supv Bldg 106, , , Grnd Mnt 114, , , , , Oper Bldg 321, , , , , Maintnce 176, , , , , Utilities 323, , Bldg Secu 68, , , , Insurance 91, , Info Sys 238, , , , , , , Printing 2, , Mtr Pool TOTAL 2,161, , , , , , , Page 18 of 20

48 RUN: 11/20/ :17:36 PM PROGRAM 98 - School Food Services COUNTY: 29 Skagit For the Year Ended August 31, 2018 (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 66, , , Food 142, , Operation 172, , , , , Transfers -5, , TOTAL 376, , , , , , Page 19 of 20

49 RUN: 11/20/ :17:36 PM PROGRAM 99 - Pupil Transportation COUNTY: 29 Skagit For the Year Ended August 31, 2018 (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 29 Pmt to SD 1, , Supervisn 87, , , Operation 370, , , , , Maintnce 71, , , , , Insurance 16, , Transfers -84, , TOTAL 463, , , , , , Page 20 of 20

50 Data Requirements for Supplemental Reports COUNTY: 29 Skagit For the Year Ended August 31, 2018 RUN: 11/20/ :17:38 PM Other Data Requirements and Certifications A. B. 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 amount of revenue received this year of Growth Management Act impact fees imposed under the authority of RCW through C. D. E. F. G. 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." Enter the total amount of Program 55 - Learning Assistance Program Regular Expenditures 215, Enter the total amount of Program 55 - Learning Assistance-High Poverty Expenditures 58, Enter the total amount of Program 55 - Learning Assistance Program Expenditures 273, Yes Page 1 of 1

51 RUN: 11/20/ :17:39 PM COUNTY: 29 Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate Skagit 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. 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) ,254, ,161, ,093, Page 1 of 1

52 COUNTY: 29 Skagit DISTORTING ITEMS Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed with Carry-Forward For the Year Ended August 31, 2018 RUN: 11/20/ :17:40 PM 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. 7, 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

53 COUNTY: 29 Skagit DISTORTING ITEMS Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed with Carry-Forward For the Year Ended August 31, 2018 RUN: 11/20/ :17:40 PM 14. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 72, Information Systems. 15. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 73, Printing. 16. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 74, Warehousing. 17. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 75, Motor Pool. Page 2 of 2

54 COUNTY: 29 Skagit Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed with Carry-Forward For the Year Ended August 31, 2018 RUN: 11/20/ :17:41 PM INDIRECT EXPENDITURES 18. Audit costs recorded in Program 97, Activity 11, Board of Directors, and not directly charged to another program. 10, 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. 2, Costs recorded in Program 97, Activity 12, for the Superintendent, Deputy Superintendent, or Assistant Superintendent, and their secretary whose responsibilities are allocable to indirect cost Activities 13, 14 and 72 thru 75. These positions are required to maintain supporting documentation if a portion of their responsibilities are allocable to these indirect cost activities. Include the salary and benefits, supplies, travel, printing, warehousing, motor pool, and information systems as related to the above mentioned staff if allocable to Activities 13, 14, and 72 thru 75. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). 21. The cost of Public Relations activities recorded in Program 97, Activity 15, excluding capital outlay (Object 9), and not directly charged to another program for the following: Cost for liaison with the news media and government relations officers as a means of informing the general public on matters of public concern, such as notice of Federal awards, financial matters, etc. DO NOT INCLUDE COSTS DESIGNED SOLEY TO PROMOTE THE GOVERNMENTAL UNIT. *Expenditures in this Activity will not be included in the indirect pool if this manual input item is blank. 8, 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, and added to the federal unrestricted indirect expenditure pool. 23. Costs recorded in Program 97, Activity 72, for districtwide Information Systems Activities. Do not include expenditures for any student records, such as student records fees, software, or student records staff. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). *Expenditures in this Activity will not be included in the indirect pool if this manual input item is blank. 210, General administration (organization-wide) expenditures charged in Program 97, Activity 25, Pupil Management & Safety, which is allocable to Activities 13 or 14, if a cost allocation plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). 25. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 61, Supervision, which is allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). 26. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 62, Grounds Maintenance, which is allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). Page 1 of 2