Auburn School District No. 408

Transcription

1 RUN: 12/3/2009 8:00:00 AM E.S.D. 121 F-196 Annual Financial Statements King Fiscal Year ANNUAL FINACIAL STATEMENTS Certification Page Balance Sheet as of August 31, 2009-All s Statement of Revenues, Expenditures, and Changes in Balance For the Year Ended August 31, 2009-All s Budgetary Comparison Schedules-All s Statement of Fiduciary Net Assets Statement of Changes in Fiduciary Net Assets Schedule of Long-Term Debt Report of Revenues and Other Financing Sources-All s Program/Activity/Object Report SUPPLEMENTAL REPORTS AND SCHEDULES Program Matrix Data Requirements for Supplemental Reports Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Distorting Items Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Indirect Expenditures Schedule for Determining School District Federal Restricted and Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation Resource to Program Expenditure Report Preliminary Special Education Maintenance of Effort Preliminary Federal Cross-Cutting Maintenance of Effort Preliminary Vocational Education Maintenance of Effort Edit/Error Report

2 AUBURN SCHOOL DISTRICT NO. 408 F-196 ANNUAL FINANCIAL STATEMENTS FOR FISCAL YEAR RUN: 12/3/2009 8:00:01 AM CERTIFICATION The Annual Financial Statements (Report F-196) for of King County for the fiscal year ended August 31, 2009, were prepared on the accrual basis of accounting in accordance with the appropriate accounting principles as stated in the Accounting Manual for Public School Districts in the State of Washington. School was conducted for 175 days. (If school was operated fewer than 180 days, please include a statement covering the reasons and effort to make up days lost.) The indirect cost rate proposal has been reviewed and the data reflects allowable costs in accordance with federal requirements and OMB circular A-87 and all costs are properly allocable to federal awards. The school district Annual Financial Statement has been reviewed and submitted to OSPI in accordance with WAC for the fiscal year September 1, 2008-August 31, 2009 Approved: Reviewed: School District Superintendent or Authorized Official ESD Superintendent or Authorized Official Date Date REPORT F-196 SUMMARY Total Revenues and Other Financing Sources Total Expenditures Other Financing Uses Excess of Revenues/Other Financing Sources Over/(Under) Expenditures and Other Financing Uses Beginning Total Balance Prior Year(s) Corrections or Restatements Ending Total Balance General 133,884, ,375, ,508, ,202, ,711, ASB 2,389, ,240, , ,214, ,362, Debt Service 16,251, ,370, , ,598, ,479, Capital Projects 3,497, ,510, ,013, ,160, ,147, Transportation Vehicle 718, , , , , Permanent Total 156,741, ,080, ,339, ,480, ,140, Locked Date: Nov 05, 2009 Certification Page

3 Balance Sheet RUN: 12/3/2009 8:00:02 AM King Governmental s August 31, 2009 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total ASSETS: Cash and Cash Equivalents Minus Warrants Outstanding Taxes Receivable Due From Other s Due From Other Governmental Units Accounts Receivable Interfund Loans Receivable Accrued Interest Receivable Inventory Prepaid Items Investments Investments/Cash With Trustee Investments-Deferred Compensation Self-Insurance Security Deposit TOTAL ASSETS 12,182, ,005, ,331, , , , , , , ,962, ,694, , ,20 1, , ,705, ,551, ,445, , ,006, ,575, , ,391, , , , ,447, , , , ,449, ,040, ,169, , ,307, , , , , ,570, 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 864, , ,095, , , , , , , , , , , , ,628, , ,095, , , , Page 1 of 2

4 Balance Sheet RUN: 12/3/2009 8:00:02 AM King Governmental s August 31, 2009 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total LIABILITIES: Interfund Loans Payable Deposits Matured Bonds Payable Matured Bond Interest Payable Arbitrage Rebate Payable Deferred Revenue TOTAL LIABILITIES 75 12,358, ,250, , , ,445, ,527, , ,391, ,300, , , , ,478, ,430, FUND BALANCE: Reservation Of Balance Unreserved, Designated Balance Unreserved, Undesignated Balance TOTAL FUND BALANCE 2,426,00 6,285, ,711, ,362, ,362, ,479, ,479, ,147, ,147, , , ,426,00 33,714, ,140, TOTAL LIABILITIES AND FUND BALANCE 23,962, ,705, ,006, ,447, , ,570, Page 2 of 2

5 RUN: 12/3/2009 8:00:02 AM E.S.D. 121 Statement of Revenues, Expenditures, and Changes in Balance King Governmental s For the Year Ended August 31, 2009 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total REVENUES: Local 26,809, ,389, ,251, ,464, , ,932, State 89,466, , , ,201, Federal 10,460, ,460, Federal Stimulus 6,340, ,340, Other 797, , TOTAL REVENUES 133,875, ,389, ,251, ,497, , ,732, EXPENDITURES: CURRENT: Regular Instruction 66,050, ,050, Federal Stimulus 6,239, ,239, Special Education 14,127, ,127, Vocational Education 6,058, ,058, Skills Center Compensatory Programs 11,837, ,837, Other Instructional Programs 580, , Community Services 805, , Support Services 26,394, ,394, Student Activities/Other 2,240, ,240, CAPITAL OUTLAY: Sites 9,180, ,180, Building 672, , Equipment 2,582, ,582, Energy 75, , Transportation Equipment 583, , Other 281, , DEBT SERVICE: Principal 10,940,00 10,940,00 Interest and Other Charges 5,430, ,430, TOTAL EXPENDITURES 132,375, ,240, ,370, ,510, , ,080, REVENUES OVER (UNDER) EXPENDITURES 1,500, , , ,013, , ,348, Page 1 of 2

6 RUN: 12/3/2009 8:00:02 AM E.S.D. 121 Statement of Revenues, Expenditures, and Changes in Balance King Governmental s For the Year Ended August 31, 2009 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total OTHER FINANCING SOURCES (USES): Bond Sales & Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other 8, , TOTAL OTHER FINANCING SOURCES (USES) 8, , EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES 1,508, , , ,013, , ,339, BEGINNING TOTAL FUND BALANCE 7,202, ,214, ,598, ,160, , ,480, Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 8,711, ,362, ,479, ,147, , ,140, Page 2 of 2

7 RUN: 12/3/2009 8:00:03 AM E.S.D. 121 Budgetary Comparison Schedule King General For The Year Ended August 31, 2009 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skills Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 28,266, ,941, ,077, , ,200, ,145, ,886,45 6,787, ,198, ,253, , ,741, , ACTUAL 26,809, ,466, ,460, ,340, , ,875, ,050, ,239, ,127, ,058, ,837, , , ,394, , Variance with Final Budget POSITIVE (NEGATIVE) -1,456, ,474, , ,340, , , ,094, ,239, ,240, , , , , ,347, , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 136,092, ,375, ,717, REVENUES OVER (UNDER) EXPENDITURES -2,891,78 1,500, ,392, Page 1 of 2

8 RUN: 12/3/2009 8:00:03 AM E.S.D. 121 Budgetary Comparison Schedule King General For The Year Ended August 31, 2009 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) FINAL BUDGET ACTUAL 8, , Variance with Final Budget POSITIVE (NEGATIVE) 8, , EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -2,891,78 1,508, ,400, BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 5,957, ,065, ,202, ,711, ,245, ,646, Page 2 of 2

9 RUN: 12/3/2009 8:00:07 AM E.S.D. 121 Budgetary Comparison Schedule King Associated Student Body For The Year Ended August 31, 2009 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skills Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 3,570, ,570, ,491, ACTUAL 2,389, ,389, ,240, Variance with Final Budget POSITIVE (NEGATIVE) -1,180, ,180, ,250, DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 3,491, ,240, ,250, REVENUES OVER (UNDER) EXPENDITURES 78,58 148, , Page 1 of 2

10 RUN: 12/3/2009 8:00:07 AM E.S.D. 121 Budgetary Comparison Schedule King Associated Student Body For The Year Ended August 31, 2009 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) FINAL BUDGET ACTUAL Variance with Final Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES 78,58 148, , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 896, , ,214, ,362, , , Page 2 of 2

11 RUN: 12/3/2009 8:00:08 AM E.S.D. 121 Budgetary Comparison Schedule King Debt Service For The Year Ended August 31, 2009 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skills Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 16,413, ,413, ACTUAL 16,251, ,251, Variance with Final Budget POSITIVE (NEGATIVE) -162, , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 10,940,00 5,433, ,373, ,940,00 5,430, ,370, , , REVENUES OVER (UNDER) EXPENDITURES 40, , , Page 1 of 2

12 RUN: 12/3/2009 8:00:08 AM E.S.D. 121 Budgetary Comparison Schedule King Debt Service For The Year Ended August 31, 2009 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) FINAL BUDGET ACTUAL Variance with Final Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES 40, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 8,860, ,900, ,598, ,479, , , Page 2 of 2

13 RUN: 12/3/2009 8:00:09 AM E.S.D. 121 Budgetary Comparison Schedule King Capital Projects For The Year Ended August 31, 2009 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skills Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 4,485, ,485, ,000,00 3,540,00 5,460,00 ACTUAL 3,464, , ,497, ,180, , ,582, , Variance with Final Budget POSITIVE (NEGATIVE) -1,021, , , , ,867, ,877, , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 19,000,00 12,510, ,489, REVENUES OVER (UNDER) EXPENDITURES -14,514, ,013, ,501, Page 1 of 2

14 RUN: 12/3/2009 8:00:09 AM E.S.D. 121 Budgetary Comparison Schedule King Capital Projects For The Year Ended August 31, 2009 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) FINAL BUDGET ACTUAL Variance with Final Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -14,514, ,013, ,501, BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 16,592, ,078, ,160, ,147, ,568, ,069, Page 2 of 2

15 RUN: 12/3/2009 8:00:11 AM E.S.D. 121 Budgetary Comparison Schedule King Transportation Vehicle For The Year Ended August 31, 2009 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skills Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 19, , , ,00 ACTUAL 17, , , , Variance with Final Budget POSITIVE (NEGATIVE) -2, , , , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 900,00 583, , REVENUES OVER (UNDER) EXPENDITURES -254, , , Page 1 of 2

16 RUN: 12/3/2009 8:00:11 AM E.S.D. 121 Budgetary Comparison Schedule King Transportation Vehicle For The Year Ended August 31, 2009 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) FINAL BUDGET ACTUAL Variance with Final Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -254, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 286,91 32, , , , , Page 2 of 2

17 King Statement Of Fiduciary Net Assets Fiduciary s August 31, 2009 RUN: 12/3/2009 8:00:12 AM ASSETS: Imprest Cash Cash On Hand Cash On Deposit with Cty Treas Minus Warrants Outstanding Due From Other s Accounts Receivable Accrued Interest Receivable Investments Investments/Cash With Trustee Other Assets Capital Assets, Land Capital Assets, Buildings Capital Assets, Equipment Accum Depreciation, Buildings Accum Depreciation, Equipment TOTAL ASSETS LIABILITIES: Accounts Payable Due To Other s TOTAL LIABILITIES NET ASSETS: Net assets held in trust for: Reserved for Other Items Reserved for Self Insured Risk Reserved for Trust Principal Unreserved, Designated for Other Items Unreserved, Undesignated Balance TOTAL NET ASSETS Private Purpose Trust 659, , , , , , , Other Trust 15,00 181, , , , , , Page 1 of 1

18 Statement of Changes in Fiduciary Net Assets RUN: 12/3/2009 8:00:13 AM King Fiduciary s For the Year Ended August 31, 2009 ADDITIONS: Contributions: Private Donations Employer Members Other TOTAL CONTRIBUTIONS Investment Income: Net Appreciation (Depreciation) in Fair Value Interest and Dividends Less Investment Expenses Net Investment Income Other Additions: Rent or Lease Revenue Total Other Additions TOTAL ADDITIONS DEDUCTIONS: Benefits Refund of Contributions Administrative Expenses Scholarships Other TOTAL DEDUCTIONS Private Purpose Trust 105, , , , , , , Other Trust 170, , , , ,75 188, , Net Increase (Decrease) Net Assets--Beginning Prior Year(s) Corrections or Restatements NET ASSETS--ENDING -8, , , , , , Page 1 of 1

19 Schedule of Long-Term Debt King For the Year Ended August 31, 2009 RUN: 12/3/2009 8:00:14 AM Description Beginning Outstanding Debt September 1, 2008 Amount Issued/Increased Amount Redeemed/Descreased Ending Outstanding Debt August 31, 2009 Total Voted Bonds Total Non-Voted Notes/Bonds Qualified Zone Academy Bonds (QZAB) 119,005,00 10,940,00 108,065,00 Other Long-Term Debt: Capital Leases Contracts Payable (GL 603) NonCancellable Operating Leases Claims & Judgements Compensated Absences Other Long-Term Debt 1,623, ,104, ,623, ,104, Total Other Long-Term Debt 1,623, ,104, ,623, ,104, TOTAL LONG-TERM DEBT 120,628, ,104, ,563, ,169, Page 1 of 1

20 Report of Revenues and Other Financing Sources King For the Year Ended August 31, 2009 RUN: 12/3/2009 8:00:14 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 22,953, ,954, ,118, ,119, ,588, ,588, , , LOCAL SUPPORT NONTAX 2100 Tuition and Fees, Unassigned 2131 Secondary Vocational Education - Tuition 2145 Skills Center Tuitions and Fees 2171 Traffic Safety Education Fees 2173 Summer School Tuitions and Fees 2186 Community School Tuitions and Fees 2188 Day Care Tuitions and Fees 2200 Sales of Goods, Supplies and Services, Unassigned 2231 Secondary Voc. Ed., Sales of Goods, Supplies and Services 2245 Skills Center, Sales of Goods, Supplies and Services 2288 Day Care 2289 Other Community Services 2298 Food Services 2299 School Bus Revenue 2300 Investment Earnings 2400 Interfund Loan Interest Earnings 2500 Gifts and Donations 2600 Fines and Damages 2700 Rentals and Leases 2800 Insurance Recoveries 2900 Local Support Nontax, Unassigned 2910 E-rate 2000 Total Local Support Nontax 512, , , , , ,440, , , , , , ,855, , , , , , , , , Page 1 of 6

21 Report of Revenues and Other Financing Sources King For the Year Ended August 31, 2009 RUN: 12/3/2009 8:00:14 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 65,537, ,924, ,700, ,162, STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned 4121 Special Education 4126 State Institutions, Special Education 4130 State Matching, Paid Direct to Districts 4134 Middle School Career and Technical Education 4155 Learning Assistance 4156 State Institutions, Centers and Homes, Delinquent 4158 Special and Pilot Programs 4163 Promoting Academic Success 4165 Transitional Bilingual 4166 Student Achievement 4174 Highly Capable 4175 Professional Development 4188 Day Care 4198 School Food Service 4199 Transportation - Operations 4230 State Matching, Paid Direct to Contractors 4300 Other State Agencies, Unassigned 4321 Special Education - Other State Agencies 4326 State Institutions - Special Education - Other State Agencies 4330 State Matching - Other 4356 State Institutions, Centers and Homes, Delinquent - Other State Agencies 4358 Special and Pilot Programs - Other State Agencies 4365 Transitional Bilingual - Other State Agencies 2, ,220, ,477, , ,536, ,980, , , , ,986, , , Page 2 of 6

22 Report of Revenues and Other Financing Sources King For the Year Ended August 31, 2009 RUN: 12/3/2009 8:00:14 AM General Debt Service Capital Projects Transportation Vehicle STATE, SPECIAL PURPOSE 4388 Day Care - Other State Agencies 4398 School Food Service - Other State Agencies 4399 Transportation Operations - Other State Agencies 4499 Transportation Reimbursement - Depreciation 4000 Total State, Special Purpose 20,304, , , , FEDERAL, GENERAL PURPOSE 5200 General Purpose Direct Federal Grants, Unassigned 5300 Impact Aid, Maintenance and Operation 5329 Impact Aid, Special Education ing 5400 Federal in Lieu of Taxes 5500 Federal Forests 5000 Total Federal, General Purpose 121, , , , FEDERAL, SPECIAL PURPOSE 6100 Special Purpose, OSPI, Unassigned 6111 Federal Stimulus-Title I 6112 Federal Stimulus-School Improvement 6113 Federal Stimulus-State Fiscal Stabilization 6114 Federal Stimulus-IDEA 6118 Federal Stimulus-Competitive Grants 6119 Federal Stimulus-Other 6121 Special Education, Medicaid Reimbursement 6124 Special Education, Supplemental 6138 Secondary Vocational Education 6146 Skills Center 6151 Disadvantaged 6152 School Improvement, Federal 6153 Migrant 6154 Reading First, Federal 6157 Institutions, Neglected and Delinquent 6161 Head Start 6162 Math and Science - Professional Development 6164 Limited English Proficiency 6167 Indian Education, JOM 6,340, ,481, , ,954, , , , Page 3 of 6

23 Report of Revenues and Other Financing Sources King For the Year Ended August 31, 2009 RUN: 12/3/2009 8:00:14 AM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 6168 Indian Education, ED 6176 Targeted Assistance 6178 Youth Training Programs 6188 Day Care 6189 Other Community Services 6198 School Food Services 6199 Transportation - Operations 6200 Direct Special Purpose Grants 6211 Federal Stimulus-Title I 6212 Federal Stimulus-School Improvement 6213 Federal Stimulus-State Fiscal Stabilization 6214 Federal Stimulus-IDEA 6218 Federal Stimulus-Competitive Grants 6219 Federal Stimulus-Other 6221 Special Education - Medicaid Reimbursement 6224 Special Education - Supplemental 6238 Secondary Vocational Education 6240 Impact Aid 6246 Skills Center 6251 Disadvantaged 6252 School Improvement, Federal 6253 Migrant 6254 Reading First, Federal 6257 Institutions, Neglected and Delinquent 6261 Head Start 6262 Math and Science - Professional Devolpment 6264 Limited English Proficiency 6267 Indian Education - JOM 6268 Indian Education - ED 6276 Targeted Assistance 6278 Youth Training, Direct Grants 6288 Day Care 6289 Other Community Services 270, ,925, , Page 4 of 6

24 Report of Revenues and Other Financing Sources King For the Year Ended August 31, 2009 RUN: 12/3/2009 8:00:14 AM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 6298 School Food Services 6299 Transportation - Operations 6300 Federal Grants Through Other Agencies, Unassigned 6310 Medicaid Administrative Match 6311 Federal Stimulus-Title I 6312 Federal Stimulus-School Improvement 6313 Federal Stimulus-State Fiscal Stabilization 6314 Federal Stimulus-IDEA 6318 Federal Stimulus-Competitive Grants 6319 Federal Stimulus-Other 6321 Special Education - Medicaid Reimbursement 6324 Special Education - Supplemental 6338 Secondary Vocational Education 6346 Skills Center 6351 Disadvantaged 6352 School Improvement, Federal 6353 Migrant 6354 Reading First, Federal 6357 Institutions, Neglected and Delinquent 6361 Head Start 6362 Math and Science - Professional Development 6364 Limited English Proficiency 6367 Indian Education - JOM 6368 Indian Education - ED 6376 Targeted Assistance 6378 Youth Training 6388 Day Care 6389 Other Community Services 6398 School Food Services 6399 Transportation - Operations 6998 USDA Commodities 6000 Total Federal, Special Purpose 176, , , , , ,561, Page 5 of 6

25 Report of Revenues and Other Financing Sources King For the Year Ended August 31, 2009 RUN: 12/3/2009 8:00:14 AM General Debt Service Capital Projects Transportation Vehicle REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Program Participation, Unassigned 7121 Special Education 7131 Vocational Education 7145 Skills Center 7163 Promoting Academic Success 7197 Support Services 7198 School Food Services 7199 Transportation 7301 Nonhigh Participation 7000 Total Revenues From Other School Districts 791, , 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 6,00 6,00 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 8, , TOTAL REVENUES AND OTHER FINANCING SOURCES 133,884, ,251, ,497, , Page 6 of 6

26 Program/Activity/Object Report King For the Year Ended August 31, 2009 RUN: 12/3/2009 8:00:15 AM PROGRAM EXPENDITURE SUMMARY NO. PROGRAM TITLE AMOUNT 01 Basic Education 66,106, Stim, Title I Stim, Schl Imprv Stim, SFSF 6,239, Stim, IDEA Stim, Compt Grants Stim, Other Sp Ed, Sup, St 11,638, Sp Ed, Sup, Fed 2,434, Sp Ed, Inst, St Sp Ed, Oth, Fed 64, Voc, Basic, St 6,056, MidSchCar/Tec Voc, Fed 82, Voc, Other Skil Cnt, Bas, St Skill Cntr, Fed Disadvant, Fed 1,895, Schl Imprv, Fed 628, Migrant, Fed Read First, Fed 114, LAP 1,402, St In, Ctr/Hm, D St In, N/D, Fed Sp/Plt Pgm, St 463, Head Start, Fed 610, MS, Pro Dv, Fed PAS 52, LEP, Fed 246, Tran Biling, St 1,341, Stu Achvmnt, St 4,980, Ind Ed, Fd, JOM Ind Ed, Fd, ED 116, Comp, Othr.00 ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 11 Bd of Dir 192, Supt Off 399, Busns Off 1,341, HR 1,044, Pblc Rltn 90, Supv Inst 2,049, Lrn Resrc 2,848, Princ Off 8,261, Guid/Coun 3,376, Pupil M/S 1,193, Health 4,413, Teaching 79,298, Extracur 3,414, Pmt to SD 475, Supervisn 388, Food 2,046, Operation 2,166, Transfers -225, Supervisn 721, Operation 4,933, Maintnce 634, Insurance 149, Transfers -353, Supv Bldg 619, Grnd Mnt 777, Oper Bldg 4,454, Maintnce 1,668, Utilities 3,781, Bldg Secu 271, Insurance 686, Info Sys 502, Printing Warehouse 406, Mtr Pool 10, Page 1 of 2 OBJECT EXPENDITURE SUMMARY NO. OBJECT TITLE AMOUNT 0 Debit Transfer 1,477, Credit Transfer -1,477, Cert. Salaries 61,453, Class. Salaries 24,547, Employee Benefits 28,451, Supplies / Materials 6,959, Purchased Services 10,499, Travel 182, Capital Outlay 281, TOTAL ALL OBJECTS 132,375,225.16

27 Program/Activity/Object Report King For the Year Ended August 31, 2009 RUN: 12/3/2009 8:00:15 AM PROGRAM EXPENDITURE SUMMARY NO. PROGRAM TITLE AMOUNT 71 Traffic Safety Summer School 5, Highly Capable 116, Prof Dev, State 207, Target Asst, Fed Yth Trg Pm, Fed Inst Pgm, Othr 271, Public Radio/TV Comm Schools Day Care Othr Comm Srv 808, Distwide Suppt 16,027, Schl Food Serv 4,376, Pupil Transp 6,085, TOTAL ALL PROGRAMS 132,375, ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 83 Interest Principal Debt Expn Publ Actv 335, TOTAL ALL ACTIVITIES 132,375, Page 2 of 2

28 F-196 Annual Financial Statements King Fiscal Year RUN: 12/3/2009 8:00:16 AM SUPPLEMENTAL REPORTS AND SCHEDULES Program Matrix Data Requirements for Supplemental Reports Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Distorting Items Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Indirect Expenditures Schedule for Determining School District Federal Restricted and Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation Resource to Program Expenditure Report Preliminary Special Education Maintenance of Effort Preliminary Federal Cross-Cutting Maintenance of Effort Preliminary Vocational Education Maintenance of Effort Edit/Error Report

29 RUN: 12/3/2009 8:00:16 AM PROGRAM 01 - Basic Education King For the Year Ended August 31, Supv Inst 977, , , , , , , Lrn Resrc 2,598, ,378, , , , , , Princ Off 8,231, ,927, ,263, ,866, , , , , Guid/Coun 2,994, ,284, , , Pupil M/S 1,085, , , , , Health 1,142, , , , , , Teaching 45,904, , ,278, , ,240, ,253, ,833, , , Extracur 3,172, , , ,775, , , , , , TOTAL 66,106, ,072, (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 40,434, ,199, ,634, ,694, ,980, , , Page 1 of 26

30 RUN: 12/3/2009 8:00:16 AM PROGRAM 13 - Federal Stimulus - State Fiscal Stabilization King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 22 Lrn Resrc 249, , , Teaching 5,990, ,527, ,462, TOTAL 6,239, ,720, ,519, Page 2 of 26

31 RUN: 12/3/2009 8:00:16 AM PROGRAM 21 - Special Education, Supplemental, State King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 421, , , , , , , Pupil M/S 108, , , Health 2,880, ,250, , , , , , , Teaching 7,768, , ,425, ,815, ,026, , , , , Pmt to SD 460, , TOTAL 11,638, , ,888, ,138, ,606, , ,781, , , Page 3 of 26

32 RUN: 12/3/2009 8:00:16 AM PROGRAM 24 - Special Education, Supplemental, Federal King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 20, , , Health 350, , , , , Teaching 2,047, , , , , , Pmt to SD 15, , TOTAL 2,434, , ,121, , , , , Page 4 of 26

33 RUN: 12/3/2009 8:00:16 AM PROGRAM 29 - Special Education, Other, Federal King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 64, , , , , , , TOTAL 64, , , , , , , Page 5 of 26

34 RUN: 12/3/2009 8:00:16 AM PROGRAM 31 - Vocational, Basic, State King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 229, , , , , , Guid/Coun 382, , , , , , , Teaching 5,445, , ,998, , ,091, , , , , TOTAL 6,056, , ,337, , ,234, , , , , Page 6 of 26

35 RUN: 12/3/2009 8:00:16 AM PROGRAM 38 - Vocational, Federal King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 82, , , , , , , , TOTAL 82, , , , , , , , Page 7 of 26

36 RUN: 12/3/2009 8:00:16 AM PROGRAM 51 - Disadvantaged, Federal King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 68, , , , Teaching 1,827, , , , , , , TOTAL 1,895, , , , , , , Page 8 of 26

37 RUN: 12/3/2009 8:00:16 AM PROGRAM 52 - School Improvement, Federal King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 628, , , , , , , , , TOTAL 628, , , , , , , , , Page 9 of 26

38 RUN: 12/3/2009 8:00:16 AM PROGRAM 54 - Reading First, Federal King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 114, , , , ,50 6, , TOTAL 114, , , , ,50 6, , Page 10 of 26

39 RUN: 12/3/2009 8:00:16 AM PROGRAM 55 - Learning Assistance Program (LAP), State King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 1,402, , , , , , , TOTAL 1,402, , , , , , , Page 11 of 26

40 RUN: 12/3/2009 8:00:16 AM PROGRAM 58 - Special and Pilot Programs, State King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 19, , , Princ Off 8, , Teaching 434, , , , , , , TOTAL 463, , , , , , , Page 12 of 26

41 RUN: 12/3/2009 8:00:16 AM PROGRAM 61 - Head Start, Federal King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 610, , , , , , , TOTAL 610, , , , , , , Page 13 of 26

42 RUN: 12/3/2009 8:00:16 AM PROGRAM 63 - Promoting Academic Success King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 52, , , TOTAL 52, , , Page 14 of 26

43 RUN: 12/3/2009 8:00:16 AM PROGRAM 64 - Limited English Proficiency, Federal King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 246, , , , , , , TOTAL 246, , , , , , , Page 15 of 26

44 RUN: 12/3/2009 8:00:16 AM PROGRAM 65 - Transitional Bilingual, State King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 6, , , Teaching 1,334, , , , , , TOTAL 1,341, , , , , , Page 16 of 26

45 RUN: 12/3/2009 8:00:16 AM PROGRAM 66 - Student Achievement, State King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 304, , , , , , Princ Off 21, , Health 40, ,45 3, Teaching 4,614, ,163, , ,027, , , , TOTAL 4,980, ,394, , ,088, , , , Page 17 of 26

46 RUN: 12/3/2009 8:00:16 AM PROGRAM 68 - Indian Education, Federal, ED King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 116, , , , TOTAL 116, , , , Page 18 of 26

47 RUN: 12/3/2009 8:00:16 AM PROGRAM 73 - Summer School King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 5, , TOTAL 5, , Page 19 of 26

48 RUN: 12/3/2009 8:00:16 AM PROGRAM 74 - Highly Capable King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 116, , , , , ,59 74 TOTAL 116, , , , , ,59 Page 20 of 26

49 RUN: 12/3/2009 8:00:16 AM PROGRAM 75 - Professional Development, State King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst Teaching 207, , , ,38 14, TOTAL 207, , , ,38 14, Page 21 of 26

50 RUN: 12/3/2009 8:00:16 AM PROGRAM 79 - Instructional Programs, Other King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 271, , , , , , , , TOTAL 271, , , , , , , , Page 22 of 26

51 RUN: 12/3/2009 8:00:16 AM PROGRAM 89 - Other Community Services King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 11, , , Extracur 242, , , , Oper Bldg 167, , , , , , Utilities 52, , Publ Actv 335, , , , , TOTAL 808, , , , , , , , Page 23 of 26

52 RUN: 12/3/2009 8:00:16 AM PROGRAM 97 - Districtwide Support King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 11 Bd of Dir 192, ,40 2, , , , Supt Off 399, , , , , , , , Busns Off 1,341, , , , , , , , , HR 1,044, , , , , , , , , Pblc Rltn 90, , , Supv Bldg 619, , , , , , Grnd Mnt 777, , , , , , Oper Bldg 4,286, ,825, ,168, , , , , Maintnce 1,668, , , , , , Utilities 3,729, ,729, Bldg Secu 271, , , , , , Insurance 686, , Info Sys 502, , , , , , , Printing -233, , , , , , Warehouse 406, , , , , , , Mtr Pool 10, , TOTAL 16,027, , , , ,285, ,683, , ,521, , , Page 24 of 26

53 RUN: 12/3/2009 8:00:16 AM PROGRAM 98 - School Food Services King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 41 Supervisn 388, , , , , , Food 2,046, ,046, Operation 2,166, ,189, , , , Transfers -225, , TOTAL 4,376, , ,456, , ,561, , , , Page 25 of 26

54 RUN: 12/3/2009 8:00:16 AM PROGRAM 99 - Pupil Transportation King For the Year Ended August 31, 2009 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 51 Supervisn 721, , , , , , , Operation 4,933, ,931, ,329, , , , Maintnce 634, , , , , Insurance 149, , Transfers -353, , TOTAL 6,085, , , ,700, ,613, , , , , Page 26 of 26

55 Data Requirements for Supplemental Reports King For the Year Ended August 31, 2009 RUN: 12/3/2009 8:00:18 AM Other Data Requirements and Certifications A. B. C. D. E. Enter the amount of E-Rate received by the school district either as the total discount or as a reimbursement amount which was coded in Revenue This amount may be a combination of both and should be displayed on the award by utility. Enter the number of learning improvement days provided by the school district to certificated instructional staff in the school year as defined by the WAC through 967. The district's funding for learning improvement days for FY will be the lesser of 2.00 days, the days calculated and shown on Report 1191E (line E.1), or the number of days entered here. Enter the amount of revenue received this year of Growth Management Act impact fees imposed under the authority of RCW through Enter the amount of revenue received this year of State Environmental Policy Act mitigation fees imposed under the authority of RCW 43.21C.060. Under RCW 28A the district must certify "that it has spent the funds provided for cost-of-living increases on salaries and salary-related benefits." , Yes Page 1 of 1

56 RUN: 12/3/2009 8:00:18 AM Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate King For the Year Ended August 31, Fire District Payment RCW Total expenditures paid to fire protection districts for fire protection services. Eligible school districts received reimbursement in the July apportionment payment (Revenue Account 3100) for fire protection services purchased during the calendar year (see Report 1191, line C.7. for the amount of payment). Fire district reimbursement is provided solely for the purpose of paying for fire protection services. Therefore, any such reimbursement not used to pay for fire protection services must be recovered by OSPI. School districts that did not receive payment are not required to make an entry in this item number. 2. Teacher Assistance Program (total expenditures) All districts that received a teacher assistance program allocation in revenue account are required to report total expenditures for stipends, training, travel to training, substitute reimbursement for observation and benefits. These expenditures incurred during the period of July 1, 2008 through August 31, ,40 3. Indirect Rate for State Revenue Recoveries (b/c) (SYSTEM CALCULATED) a) Total All Programs (SYSTEM CALCULATED) b) Total Program 97 Districtwide Support (SYSTEM CALCULATED) c) Total All Programs less Program 97 Districtwide Support (a-b) (SYSTEM CALCULATED) ,375, ,027, ,347, Page 1 of 1

57 King DISTORTING ITEMS Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed with Carry-Forward For the Year Ended August 31, 2009 RUN: 12/3/2009 8:00:19 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. 85, 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