Vashon Island School District No. 402

Transcription

1 RUN: 1/10/ :31:50 AM E.S.D. 121 F-196 Annual Financial Statements COUNTY: 17 King Fiscal Year ANNUAL FINANCIAL STATEMENTS Certification Page Balance Sheet as of August 31, 2016-All s Statement of Revenues, Expenditures, and Changes in Balance for the Year Ended August 31, 2016-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 VASHON ISLAND SCHOOL DISTRICT NO. 402 F-196 ANNUAL FINANCIAL STATEMENTS FOR FISCAL YEAR RUN: 1/10/ :31:51 AM CERTIFICATION The Annual Financial Statements (Report F-196) for of King County for the fiscal year ended August 31, 2016, 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, 2015-August 31, 2016 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 18,777, ,091, , ,445, ,131, ASB 272, , , , , Debt Service 4,799, ,031, ,768, ,182, ,951, Capital Projects 930, , , , ,520, ,412, Transportation Vehicle 16, , , , Permanent Total 24,797, ,458, , ,376, ,416, ,793, Locked Date: Dec 12, 2016 Certification Page

3 Balance Sheet RUN: 1/10/ :31:51 AM COUNTY: 17 King Governmental s August 31, 2016 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 1,493, , ,934, , , , , ,175, , , ,034, ,952, ,916,75 6,904, ,463, , , ,905, , , ,290, , ,329, , , , , ,916,75 12,282, DEFERRED OUTFLOWS OF RESOURCES: Deferred Outflows of Resources - Other TOTAL DEFERRED OUTFLOWS OF RESOURCES TOTAL ASSETS AND DEFERRED OUTFLOW OF RESOURCES 3,175, , ,904, ,905, , ,282, LIABILITIES: Accounts Payable Contracts Payable Current Accrued Interest Payable Accrued Salaries Anticipation Notes Payable 80, , , , Page 1 of 2

4 Balance Sheet RUN: 1/10/ :31:51 AM COUNTY: 17 King Governmental s August 31, 2016 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total LIABILITIES: Payroll Deductions and Taxes Payable 4, , Due To Other Governmental Units 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 1, ,40 107, , , , ,40 159, DEFERRED INFLOWS OF RESOURCES: Unavailable Revenue Unavailable Revenue - Taxes Receivable TOTAL DEFERRED INFLOWS OF RESOURCES ,934, ,935, ,952, ,952, , , ,329, ,329, FUND BALANCE: Nonspendable Balance Restricted Balance Committed Balance Assigned Balance Unassigned Balance TOTAL FUND BALANCE 164, ,60 1,131, , , ,951, ,951, , , , ,412, , , ,131, , , ,60 7,793, TOTAL LIABILITIES, DEFERRED INFLOW OF RESOURCES, AND FUND BALANCE 3,175, , ,904, ,905, , ,282, Page 2 of 2

5 RUN: 1/10/ :31:52 AM E.S.D. 121 Statement of Revenues, Expenditures, and Changes in Balance COUNTY: 17 King Governmental s For the Year Ended August 31, 2016 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total REVENUES: Local 4,868, , ,943, , ,015, State 11,953, , ,970, Federal 887, , ,743, Federal Stimulus Other 100,00 100,00 TOTAL REVENUES 17,810, , ,799, , , ,829, EXPENDITURES: CURRENT: Regular Instruction 10,335, ,335, Federal Stimulus Special Education 1,841, ,841, Vocational Education 501, , Skill Center Compensatory Programs 635, , Other Instructional Programs 315, , Community Services 32, , Support Services 5,250, ,250, Student Activities/Other 259, , CAPITAL OUTLAY: Sites Building 76, , Equipment Instructional Technology Energy Transportation Equipment Sales and Lease Other 178, , DEBT SERVICE: Principal 870,00 870,00 Interest and Other Charges 2,161, ,161, Bond/Levy Issuance TOTAL EXPENDITURES 19,091, , ,031, , ,458, Page 1 of 2

6 RUN: 1/10/ :31:52 AM E.S.D. 121 Statement of Revenues, Expenditures, and Changes in Balance COUNTY: 17 King Governmental s For the Year Ended August 31, 2016 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total DEBT SERVICE: REVENUES OVER (UNDER) EXPENDITURES -1,281, , ,768, , , ,370, 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) 962, , , , , , , , , EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -313, , ,768, , , ,376, BEGINNING TOTAL FUND BALANCE 1,445, , ,182, ,520, , ,416, Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 1,131, , ,951, ,412, , ,793, Page 2 of 2

7 RUN: 1/10/ :31:53 AM E.S.D. 121 Budgetary Comparison Schedule COUNTY: 17 King General For The Year Ended August 31, 2016 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 5,013, ,008, ,207, ,00 18,379, ,390, ,990, , , , ,00 4,859, ,00 ACTUAL 4,868, ,953, , ,00 17,810, ,335, ,841, , , , , ,250, , Variance with Final Budget POSITIVE (NEGATIVE) -144, , , ,00-569, , , , , , , , , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 19,351, ,091, , REVENUES OVER (UNDER) EXPENDITURES -972, ,281, , Page 1 of 2

8 RUN: 1/10/ :31:53 AM E.S.D. 121 Budgetary Comparison Schedule COUNTY: 17 King General For The Year Ended August 31, 2016 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 910,00 910,00 ACTUAL 962, , , Variance with Final Budget POSITIVE (NEGATIVE) 52, , , EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -62, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 1,479, ,417, ,445, ,131, , , Page 2 of 2

9 RUN: 1/10/ :31:56 AM E.S.D. 121 Budgetary Comparison Schedule COUNTY: 17 King Associated Student Body For The Year Ended August 31, 2016 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 460,90 460,90 466, ACTUAL 272, , , Variance with Final Budget POSITIVE (NEGATIVE) -188, , , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 466, , , REVENUES OVER (UNDER) EXPENDITURES -5, , , Page 1 of 2

10 RUN: 1/10/ :31:56 AM E.S.D. 121 Budgetary Comparison Schedule COUNTY: 17 King Associated Student Body For The Year Ended August 31, 2016 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 -5, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 339, , , , , , Page 2 of 2

11 RUN: 1/10/ :31:57 AM E.S.D. 121 Budgetary Comparison Schedule COUNTY: 17 King Debt Service For The Year Ended August 31, 2016 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 3,875, ,60 4,727, ACTUAL 3,943, , ,799, Variance with Final Budget POSITIVE (NEGATIVE) 68, , , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 4,488, ,488, ,00 2,161, ,031, ,618, ,161, ,456, REVENUES OVER (UNDER) EXPENDITURES 239, ,768, ,528, Page 1 of 2

12 RUN: 1/10/ :31:57 AM E.S.D. 121 Budgetary Comparison Schedule COUNTY: 17 King Debt Service For The Year Ended August 31, 2016 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 239, ,768, ,528, BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 1,694, ,933, ,182, ,951, ,488, ,017, Page 2 of 2

13 RUN: 1/10/ :31:59 AM E.S.D. 121 Budgetary Comparison Schedule COUNTY: 17 King Capital Projects For The Year Ended August 31, 2016 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 891,18 891,18 76, ACTUAL 930, , , Variance with Final Budget POSITIVE (NEGATIVE) 39, , Page 1 of 2

14 RUN: 1/10/ :31:59 AM E.S.D. 121 Budgetary Comparison Schedule COUNTY: 17 King Capital Projects For The Year Ended August 31, 2016 DEBT SERVICE: Bond/Levy Issuance and/or Election Principal Interest and Other Charges TOTAL EXPENDITURES 76, , REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) 814, FINAL BUDGET -910,00-910,00 853, ACTUAL -962, , , Variance with Final Budget POSITIVE (NEGATIVE) -52, , EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -95, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 1,520, ,425, ,520, ,412, , Page 2 of 2

15 RUN: 1/10/ :32:00 AM E.S.D. 121 Budgetary Comparison Schedule COUNTY: 17 King Transportation Vehicle For The Year Ended August 31, 2016 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 15 16,00 16,15 84, ACTUAL , , Variance with Final Budget POSITIVE (NEGATIVE) , DEBT SERVICE: Bond/Levy Issuance and/or Election Principal Interest and Other Charges TOTAL EXPENDITURES 84, , Page 1 of 2

16 RUN: 1/10/ :32:00 AM E.S.D. 121 Budgetary Comparison Schedule COUNTY: 17 King Transportation Vehicle For The Year Ended August 31, 2016 REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) -68, FINAL BUDGET 16, ACTUAL Variance with Final 85, Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -68, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 68, , , , , Page 2 of 2

17 COUNTY: 17 King Statement Of Fiduciary Net Position Fiduciary s August 31, 2016 RUN: 1/10/ :32:02 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 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: 1/10/ :32:02 AM COUNTY: 17 King Fiduciary s For the Year Ended August 31, 2016 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: 17 Schedule of Long-Term Liabilities King For the Year Ended August 31, 2016 RUN: 1/10/ :32:03 AM Description Beginning Outstanding Debt September 1, 2015 Amount Issued / Increased Amount Redeemed / Decreased Ending Outstanding Debt August 31, 2016 Amount Due Within One Year Voted Debt Voted Bonds LOCAL Program Proceeds Issued in Lieu of Bonds 44,725,00 870,00 43,855,00 915,00 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 125,28 340, , ,32 93,96 349, ,32 65, 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 4,617, ,177, , ,187, , , , , ,856, ,880, ,87 1,293, Total Long-Term Liabilities 52,730, ,480, ,32 53,309, ,011, Page 1 of 1

20 COUNTY: 17 Schedule of Long-Term Liabilities King For the Year Ended August 31, 2016 RUN: 1/10/ :32:04 AM Description Beginning Outstanding Debt September 1, 2015 Amount Issued / Increased Amount Redeemed / Decreased Ending Outstanding Debt August 31, 2016 Amount Due Within One Year Voted Debt Voted Bonds LOCAL Program Proceeds Issued in Lieu of Bonds Non-Voted Debt Non-Voted Bonds LOCAL Program Proceeds Total Long-Term Liabilities Page 1 of 1

21 COUNTY: 17 Schedule of Long-Term Liabilities King For the Year Ended August 31, 2016 RUN: 1/10/ :32:05 AM Description Beginning Outstanding Debt September 1, 2015 Amount Issued / Increased Amount Redeemed / Decreased Ending Outstanding Debt August 31, 2016 Amount Due Within One Year Non-Voted Debt and Liabilities Capital Leases Contracts Payable Claims & Judgements Compensated Absences Long-Term Notes Anticipation Notes Payable Lines of Credit Other Non-Voted Debt Other Liabilities Non-Voted Notes Not Recorded as Debt Total Long-Term Liabilities Page 1 of 1

22 COUNTY: 17 Schedule of Long-Term Liabilities King For the Year Ended August 31, 2016 RUN: 1/10/ :32:05 AM Description Beginning Outstanding Debt September 1, 2015 Amount Issued / Increased Amount Redeemed / Decreased Ending Outstanding Debt August 31, 2016 Amount Due Within One Year Non-Voted Debt and Liabilities Capital Leases Contracts Payable Long-Term Notes Anticipation Notes Payable Lines of Credit Other Non-Voted Debt Other Liabilities Non-Voted Notes Not Recorded as Debt Total Long-Term Liabilities Page 1 of 1

23 COUNTY: 17 Report of Revenues and Other Financing Sources King For the Year Ended August 31, 2016 RUN: 1/10/ :32:06 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 3,901, ,901, ,929, ,929, , , 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 241, ,16 1,30 8, , , , , , , , , , , , Page 1 of 7

24 COUNTY: 17 Report of Revenues and Other Financing Sources King For the Year Ended August 31, 2016 RUN: 1/10/ :32:06 AM General Debt Service Capital Projects Transportation Vehicle LOCAL SUPPORT NONTAX 2000 TOTAL LOCAL SUPPORT NONTAX 967, , , 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 9,295, , ,510, 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 1,129, , , , , , , , Page 2 of 7

25 COUNTY: 17 Report of Revenues and Other Financing Sources King For the Year Ended August 31, 2016 RUN: 1/10/ :32:06 AM 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 145, ,443, , , 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 , , 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 288, , Page 3 of 7

26 COUNTY: 17 Report of Revenues and Other Financing Sources King For the Year Ended August 31, 2016 RUN: 1/10/ :32:06 AM 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 170, , , , , Page 4 of 7

27 COUNTY: 17 Report of Revenues and Other Financing Sources King For the Year Ended August 31, 2016 RUN: 1/10/ :32:06 AM 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 178, , Page 5 of 7

28 COUNTY: 17 Report of Revenues and Other Financing Sources King For the Year Ended August 31, 2016 RUN: 1/10/ :32:06 AM 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 2, , 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 100,00 Page 6 of 7

29 COUNTY: 17 Report of Revenues and Other Financing Sources King For the Year Ended August 31, 2016 RUN: 1/10/ :32:06 AM 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 100,00 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 5, , , TOTAL REVENUES AND OTHER FINANCING SOURCES 18,777, ,799, , , Page 7 of 7

30 COUNTY: 17 Program/Activity/Object Report King For the Year Ended August 31, 2016 RUN: 1/10/ :32:07 AM NO. PROGRAM TITLE PROGRAM EXPENDITURE SUMMARY 01 Basic Education 10,010, ALE 384, 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 1,538, Sp Ed, Infants and Toddlers, State 25 Sp Ed, Infants and Toddlers, Federal AMOUNT.00 23, Sp Ed, Sup, Fed 280, Sp Ed, Inst, St Sp Ed, Oth, Fed Voc, Basic, St 474, MidSchCar/Tec 18, Voc, Fed 9, Voc, Other Skil Cnt, Bas, St Skill Cntr, Fed ESEA Disadvantaged, Fed 165, Other Title, ESEA, Fed 37, ESEA Migrant, Federal Read First, Fed LAP 178, St In, Ctr/Hm, D St In, N/D, Fed Sp/Plt Pgm, St 201, Inst. JAJ Head Start, Fed.00 ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 11 Bd of Dir 180, Supt Off 392, Busns Off 379, HR 149, Pblc Rltn 45, Supv Inst 544, Lrn Resrc 263, Princ Off 1,175, Guid/Coun 581, Pupil M/S 81, Health 685, Teaching 9,436, Extracur 354, Pmt to SD InstProDev 464, Inst Tech 12, Curriculum 106, Supervisn 91, Food 202, Operation 279, Transfers -20, Supervisn Operation 750, Maintnce 1, Insurance Transfers Supv Bldg 235, Grnd Mnt 333, Oper Bldg 696, Maintnce 446, Utilities 449, Bldg Secu 1, Insurance 109, Info Sys 652, Page 1 of 2 OBJECT EXPENDITURE SUMMARY NO. OBJECT TITLE AMOUNT 0 Debit Transfer 20, Credit Transfer -20, Cert. Salaries 7,589, Class. Salaries 3,208, Employee Benefits 4,070, Supplies / Materials 1,148, Purchased Services 2,859, Travel 36, Capital Outlay 178, TOTAL ALL OBJECTS 19,091,444.23

31 COUNTY: 17 Program/Activity/Object Report King For the Year Ended August 31, 2016 RUN: 1/10/ :32:07 AM PROGRAM EXPENDITURE SUMMARY NO. PROGRAM TITLE AMOUNT 62 MS, Pro Dv, Fed LEP, Fed 2, Tran Biling, St 50, Ind Ed, Fd, JOM Ind Ed, Fd, ED Comp, Othr Traffic Safety 35, Summer School 6, Highly Capable 12, Prof Dev, State Target Asst, Fed Yth Trg Pm, Fed Inst Pgm, Othr 261, Public Radio/TV Comm Schools Child Care 12, Othr Comm Srv 19, Distwide Suppt 4,076, Schl Food Serv 540, Pupil Transp 751, TOTAL ALL PROGRAMS 19,091, ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 73 Printing Warehouse Mtr Pool 6, Interest Principal Debt Expn Publ Actv.00 TOTAL ALL ACTIVITIES 19,091, Page 2 of 2

32 COUNTY: 17 F-196 Annual Financial Statements King Fiscal Year RUN: 1/10/ :32:08 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

33 RUN: 1/10/ :32:08 AM PROGRAM 01 - Basic Education COUNTY: 17 King For the Year Ended August 31, 2016 (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 235, , , , , ,00 22 Lrn Resrc 263, , , , , , Princ Off 1,072, , , , , , Guid/Coun 574, , , , Pupil M/S 81, , , Health 154, , , ,08 5, , Teaching 6,858, ,395, , ,622, , , , , Extracur 354, , , , , , InstProDev 331, , , , , , , , Inst Tech 5, , Curriculum 78, , , TOTAL 10,010, , ,891, , ,364, , , , , Page 1 of 23

34 RUN: 1/10/ :32:08 AM PROGRAM 02 - Alternative Learning Experience COUNTY: 17 King For the Year Ended August 31, 2016 (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 96, , , Teaching 272, , , , , InstProDev 8, , , Curriculum 7, , TOTAL 384, , , , , , Page 2 of 23

35 RUN: 1/10/ :32:08 AM PROGRAM 21 - Special Education, Supplemental, State COUNTY: 17 King For the Year Ended August 31, 2016 (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 150, , , , , Lrn Resrc Health 417, , , , , Teaching 941, , , , , InstProDev 28, , , , TOTAL 1,538, , , , , , Page 3 of 23

36 RUN: 1/10/ :32:08 AM PROGRAM 22 - Special Education - Infants and Toddlers - State COUNTY: 17 King For the Year Ended August 31, 2016 (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 23, , TOTAL 23, , Page 4 of 23

37 RUN: 1/10/ :32:08 AM PROGRAM 24 - Special Education, Supplemental, Federal COUNTY: 17 King For the Year Ended August 31, 2016 (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 113, , Teaching 113, , , InstProDev 5, , , TOTAL 280, , , , , Page 5 of 23

38 RUN: 1/10/ :32:08 AM PROGRAM 31 - Vocational, Basic, State COUNTY: 17 King For the Year Ended August 31, 2016 (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 87, , , Guid/Coun 6, , Teaching 333, , , , , InstProDev 29, , , , , Inst Tech 6, , Curriculum 10, , TOTAL 474, , , , , , , Page 6 of 23

39 RUN: 1/10/ :32:08 AM PROGRAM 34 - Middle School Career and Technical Education, State COUNTY: 17 King For the Year Ended August 31, 2016 (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 16, , , , InstProDev 1, , TOTAL 18, , , , Page 7 of 23

40 RUN: 1/10/ :32:08 AM PROGRAM 38 - Vocational, Federal COUNTY: 17 King For the Year Ended August 31, 2016 (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 33 Curriculum 9, , TOTAL 9, , Page 8 of 23

41 RUN: 1/10/ :32:08 AM PROGRAM 51 - Disadvantaged (formerly Remediation) ESEA Disadvantaged, Federal COUNTY: 17 King For the Year Ended August 31, 2016 (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 157, , , , , InstProDev TOTAL 165, , , , , Page 9 of 23

42 RUN: 1/10/ :32:08 AM PROGRAM 52 - Other Title Grants Under ESEA - Federal COUNTY: 17 King For the Year Ended August 31, 2016 (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 31 InstProDev 37, , , TOTAL 37, , , Page 10 of 23

43 RUN: 1/10/ :32:08 AM PROGRAM 55 - Learning Assistance Program (LAP), State COUNTY: 17 King For the Year Ended August 31, 2016 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 12, , , Teaching 162, , , , InstProDev 3, , TOTAL 178, , , , Page 11 of 23

44 RUN: 1/10/ :32:08 AM PROGRAM 58 - Special and Pilot Programs, State COUNTY: 17 King For the Year Ended August 31, 2016 (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 194, ,81 89, , , InstProDev 6, , Inst Tech TOTAL 201, , , , , Page 12 of 23

45 RUN: 1/10/ :32:08 AM PROGRAM 64 - Limited English Proficiency, Federal COUNTY: 17 King For the Year Ended August 31, 2016 (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 31 InstProDev 2, , TOTAL 2, , Page 13 of 23

46 RUN: 1/10/ :32:08 AM PROGRAM 65 - Transitional Bilingual, State COUNTY: 17 King For the Year Ended August 31, 2016 (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 50, , , , , TOTAL 50, , , , , Page 14 of 23

47 RUN: 1/10/ :32:08 AM PROGRAM 71 - Traffic Safety COUNTY: 17 King For the Year Ended August 31, 2016 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 35, , , , , TOTAL 35, , , , , Page 15 of 23

48 RUN: 1/10/ :32:08 AM PROGRAM 73 - Summer School COUNTY: 17 King For the Year Ended August 31, 2016 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 6, , TOTAL 6, , Page 16 of 23

49 RUN: 1/10/ :32:08 AM PROGRAM 74 - Highly Capable COUNTY: 17 King For the Year Ended August 31, 2016 (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 2, , Teaching 8, , , InstProDev 1, , Curriculum TOTAL 12, , , , , Page 17 of 23

50 RUN: 1/10/ :32:08 AM PROGRAM 79 - Instructional Programs, Other COUNTY: 17 King For the Year Ended August 31, 2016 (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 7, , , , Teaching 243, , , , , , InstProDev 7, , , Curriculum Utilities 1, , TOTAL 261, , , , , , , Page 18 of 23

51 RUN: 1/10/ :32:08 AM PROGRAM 88 - Child Care COUNTY: 17 King For the Year Ended August 31, 2016 (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 44 Operation 12, , TOTAL 12, , Page 19 of 23

52 RUN: 1/10/ :32:08 AM PROGRAM 89 - Other Community Services COUNTY: 17 King For the Year Ended August 31, 2016 (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 19, , , TOTAL 19, , , Page 20 of 23

53 RUN: 1/10/ :32:08 AM PROGRAM 97 - District-wide Support COUNTY: 17 King For the Year Ended August 31, 2016 (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 180, , , , , Supt Off 392, , , , , , , Busns Off 379, , , , , , HR 149, , , , , , , Pblc Rltn 45, , , Supv Bldg 235, , , , , , Grnd Mnt 333, , , , , Oper Bldg 696, , , , , Maintnce 446, , , , , , Utilities 447, , Bldg Secu 1, , Insurance 109, , Info Sys 652, , , , , , Mtr Pool 6, , TOTAL 4,076, , , ,559, , , ,163, , , Page 21 of 23

54 RUN: 1/10/ :32:08 AM PROGRAM 98 - School Food Services COUNTY: 17 King For the Year Ended August 31, 2016 (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 91, , , Food 202, , Operation 266, , , , , Transfers -20, , TOTAL 540, , , , , , Page 22 of 23

55 RUN: 1/10/ :32:08 AM PROGRAM 99 - Pupil Transportation COUNTY: 17 King For the Year Ended August 31, 2016 (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 52 Operation 750, , , Maintnce 1, , TOTAL 751, , , Page 23 of 23

56 Data Requirements for Supplemental Reports COUNTY: 17 King For the Year Ended August 31, 2016 RUN: 1/10/ :32:10 AM Other Data Requirements and Certifications A. B. C. D. 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 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." 10, Yes E. Enter the amount of Program 13 expenditures related to the Education Job s. Page 1 of 1

57 RUN: 1/10/ :32:10 AM COUNTY: 17 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. 1, 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) ,091, ,076, ,014, Page 1 of 1

58 COUNTY: 17 King DISTORTING ITEMS Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed with Carry-Forward For the Year Ended August 31, 2016 RUN: 1/10/ :32:11 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. 43, 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