Prosser School District No. 116

Transcription

1 RUN: 12/11/2013 7:47:39 PM E.S.D. 123 F-196 Annual Financial Statements COUNTY: 03 Benton Fiscal Year ANNUAL FINANCIAL STATEMENTS Certification Page Balance Sheet as of August 31, 2013-All s Statement of Revenues, Expenditures, and Changes in Balance For the Year Ended August 31, 2013-All s Budgetary Comparison Schedules-All s Statement of Fiduciary Net Assets Statement of Changes in Fiduciary Net Assets 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 PROSSER SCHOOL DISTRICT NO. 116 F-196 ANNUAL FINANCIAL STATEMENTS FOR FISCAL YEAR RUN: 12/11/2013 7:47:40 PM CERTIFICATION The Annual Financial Statements (Report F-196) for of Benton County for the fiscal year ended August 31, 2013, were prepared on the modified accrual basis of accounting in accordance with the appropriate accounting principles as stated in the Accounting Manual for Public School Districts in the State of Washington. School was conducted for 180 days. (If school was operated fewer than 180 days, please include a statement covering the reasons and effort to make up days lost.) The indirect cost rate proposal has been reviewed and the data reflects allowable costs in accordance with federal requirements and OMB circular A-87 and all costs are properly allocable to federal awards. The school district Annual Financial Statement has been reviewed and submitted to OSPI in accordance with WAC for the fiscal year September 1, 2012-August 31, 2013 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 27,604, ,097, , ,252, ,758, ASB 491, , , , , Debt Service 19, , , ,014, , Capital Projects 10, , , , , Transportation Vehicle 223, , , , , Permanent Total 28,349, ,808, , ,803, ,343, Relocked Date: Nov 08, 2013 Certification Page

3 Balance Sheet RUN: 12/11/2013 7:47:40 PM COUNTY: 03 Benton Governmental s August 31, 2013 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 1,059, ,038, ,672, , , , , ,638, ,778, , , , , , , , ,85 997, , , , , , , ,311, ,191, ,691, , , , , ,218,38 7,477, 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 310, , , , , Page 1 of 2

4 Balance Sheet RUN: 12/11/2013 7:47:40 PM COUNTY: 03 Benton Governmental s August 31, 2013 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 1,682, ,019, , , , , , ,769, ,134, FUND BALANCE: Nonspendable Balance Restricted Balance Committed Balance Assigned Balance Unassigned Balance TOTAL FUND BALANCE 101, , ,538, ,758, , , , , , , , , , ,693, , ,538, ,343, TOTAL LIABILITIES AND FUND BALANCE 5,778, , , , , ,477, Page 2 of 2

5 RUN: 12/11/2013 7:47:41 PM E.S.D. 123 Statement of Revenues, Expenditures, and Changes in Balance COUNTY: 03 Benton Governmental s For the Year Ended August 31, 2013 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total REVENUES: Local 3,863, , , , , ,397, State 20,618, , ,830, Federal 3,097, ,097, Federal Stimulus Other 24, , TOTAL REVENUES 27,604, , , , , ,349, EXPENDITURES: CURRENT: Regular Instruction 15,072, ,072, Federal Stimulus Special Education 2,911, ,911, Vocational Education 1,036, ,036, Skills Center Compensatory Programs 2,387, ,387, Other Instructional Programs 132, , Community Services 67, , Support Services 6,459, ,459, Student Activities/Other 493, , CAPITAL OUTLAY: Sites Building 27, , Equipment Instructional Technology Energy Transportation Equipment 134, , Sales and Lease Other 29, , DEBT SERVICE: Principal 48, , Interest and Other Charges 7, , Bond/Levy Issuance TOTAL EXPENDITURES 28,097, , , , , ,808, Page 1 of 2

6 RUN: 12/11/2013 7:47:41 PM E.S.D. 123 Statement of Revenues, Expenditures, and Changes in Balance COUNTY: 03 Benton Governmental s For the Year Ended August 31, 2013 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total DEBT SERVICE: REVENUES OVER (UNDER) EXPENDITURES -493, , , , , , 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) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -493, , , , , , BEGINNING TOTAL FUND BALANCE 4,252, , ,014, , , ,803, Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 3,758, , , , , ,343, Page 2 of 2

7 RUN: 12/11/2013 7:47:43 PM E.S.D. 123 Budgetary Comparison Schedule COUNTY: 03 Benton General For The Year Ended August 31, 2013 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 3,825, ,854, ,921, ,00 27,626,85 14,982, ,898, ,70 2,936, , ,433, ,20 ACTUAL 3,863, ,618, ,097, , ,604, ,072, ,911, ,036, ,387, , , ,459, , Variance with Final Budget POSITIVE (NEGATIVE) 37, , , , , , , , , , , , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 28,426, ,097, , REVENUES OVER (UNDER) EXPENDITURES -799, , , Page 1 of 2

8 RUN: 12/11/2013 7:47:43 PM E.S.D. 123 Budgetary Comparison Schedule COUNTY: 03 Benton General For The Year Ended August 31, 2013 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 -799, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 3,500,00 2,700, ,252, ,758, , ,058, Page 2 of 2

9 RUN: 12/11/2013 7:47:46 PM E.S.D. 123 Budgetary Comparison Schedule COUNTY: 03 Benton Associated Student Body For The Year Ended August 31, 2013 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 613, , , ACTUAL 491, , , Variance with Final Budget POSITIVE (NEGATIVE) -122, , , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 618, , , REVENUES OVER (UNDER) EXPENDITURES -4, , , Page 1 of 2

10 RUN: 12/11/2013 7:47:46 PM E.S.D. 123 Budgetary Comparison Schedule COUNTY: 03 Benton Associated Student Body For The Year Ended August 31, 2013 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 -4, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 300,00 295, , , , , Page 2 of 2

11 RUN: 12/11/2013 7:47:47 PM E.S.D. 123 Budgetary Comparison Schedule COUNTY: 03 Benton Debt Service For The Year Ended August 31, 2013 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skills Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 1,00 1,00 ACTUAL 19, , Variance with Final Budget POSITIVE (NEGATIVE) 18, , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 48, , , , , , , , REVENUES OVER (UNDER) EXPENDITURES -60, , , Page 1 of 2

12 RUN: 12/11/2013 7:47:47 PM E.S.D. 123 Budgetary Comparison Schedule COUNTY: 03 Benton Debt Service For The Year Ended August 31, 2013 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 -60, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 1,006, , ,014, , , , Page 2 of 2

13 RUN: 12/11/2013 7:47:48 PM E.S.D. 123 Budgetary Comparison Schedule COUNTY: 03 Benton Capital Projects For The Year Ended August 31, 2013 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 Instructional Technology Energy Sales and Lease Transportation Equipment Other FINAL BUDGET 10,39 10,39 35,00 ACTUAL 10, , , Variance with Final Budget POSITIVE (NEGATIVE) , Page 1 of 2

14 RUN: 12/11/2013 7:47:48 PM E.S.D. 123 Budgetary Comparison Schedule COUNTY: 03 Benton Capital Projects For The Year Ended August 31, 2013 DEBT SERVICE: Bond/Levy Issuance and/or Election Principal Interest and Other Charges TOTAL EXPENDITURES 35,00 27, , 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) -24,61 FINAL BUDGET -16, ACTUAL 7, Variance with Final Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -24,61-16, , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 26,91 2,30 26, , , Page 2 of 2

15 RUN: 12/11/2013 7:47:49 PM E.S.D. 123 Budgetary Comparison Schedule COUNTY: 03 Benton Transportation Vehicle For The Year Ended August 31, 2013 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 ,00 190,30 155,00 ACTUAL 12, , , , Variance with Final Budget POSITIVE (NEGATIVE) 11, , , , DEBT SERVICE: Bond/Levy Issuance and/or Election Principal Interest and Other Charges TOTAL EXPENDITURES 155,00 134, , Page 1 of 2

16 RUN: 12/11/2013 7:47:49 PM E.S.D. 123 Budgetary Comparison Schedule COUNTY: 03 Benton Transportation Vehicle For The Year Ended August 31, 2013 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) 35,30 FINAL BUDGET 89, ACTUAL Variance with Final 54, Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES 35,30 89, , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 153, , , , , , Page 2 of 2

17 COUNTY: 03 Benton Statement Of Fiduciary Net Assets Fiduciary s August 31, 2013 RUN: 12/11/2013 7:47:51 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 ASSETS: Net assets held in trust for: Restricted for Other Items Restricted for Self Insurance Restricted for Uninsured Risks Nonspendable -- Trust Principal Committed to Other Purposes Assigned to Purposes Unassigned Balance TOTAL NET ASSETS Private Purpose Trust Other Trust Page 1 of 1

18 Statement of Changes in Fiduciary Net Assets RUN: 12/11/2013 7:47:52 PM COUNTY: 03 Benton Fiduciary s For the Year Ended August 31, 2013 ADDITIONS: Contributions: Private Donations Employer Members Other TOTAL CONTRIBUTIONS Investment Income: Net Appreciation (Depreciation) in Fair Value Interest and Dividends Less Investment Expenses Net Investment Income Other Additions: Rent or Lease Revenue Total Other Additions TOTAL ADDITIONS DEDUCTIONS: Benefits Refund of Contributions Administrative Expenses Scholarships Other TOTAL DEDUCTIONS Private Purpose Trust Other Trust Net Increase (Decrease) Net Assets--Beginning Prior Year(s) Corrections or Restatements NET ASSETS--ENDING Page 1 of 1

19 COUNTY: 03 Schedule of Long-Term Liabilities Benton For the Year Ended August 31, 2013 RUN: 12/11/2013 7:47:53 PM Description Beginning Outstanding Debt September 1, 2012 Amount Issued/Increased Amount Redeemed/Decreased Ending Outstanding Debt August 31, 2013 Total Voted Bonds Total Non-Voted Notes/Bonds Qualified Zone Academy Bonds (QZAB) Qualified School Construction Bonds(QSCB) Other Long-Term Debt Capital Leases Contracts Payable (GL 603) NonCancellable Operating Leases Claims & Judgments Compensated Absences Other Long-Term Liabilities 174, , , , , , Total Other Long-Term Liabilities 855, , , TOTAL LONG-TERM LIABILITIES 855, , , Page 1 of 1

20 COUNTY: 03 Report of Revenues and Other Financing Sources Benton For the Year Ended August 31, 2013 RUN: 12/11/2013 7:47:54 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 3,258, , ,437, , , LOCAL SUPPORT NONTAX 2100 Tuition and Fees, Unassigned 2131 Secondary Vocational Education - Tuition 2145 Skills Center Tuitions and Fees 2171 Traffic Safety Education Fees 2173 Summer School Tuitions and Fees 2186 Community School Tuitions and Fees 2188 Day Care Tuitions and Fees 2200 Sales of Goods, Supplies and Services, Unassigned 2231 Secondary Voc. Ed., Sales of Goods, Supplies and Services 2245 Skills Center, Sales of Goods, Supplies and Services 2288 Day Care Sales of Goods, Supplies, and Services 2289 Other Community Services Sales of Goods, Supplies, and Services 2298 School Food Services--Sales of Goods, Supplies, and Services 2300 Investment Earnings 2400 Interfund Loan Interest Earnings 2500 Gifts and Donations 2600 Fines and Damages 2700 Rentals and Leases 2800 Insurance Recoveries 2900 Local Support Nontax, Unassigned 2910 E-rate 2000 Total Local Support Nontax STATE, GENERAL PURPOSE 12, , , , , , , ,00 8, , , , , , , , , Page 1 of 6

21 COUNTY: 03 Report of Revenues and Other Financing Sources Benton For the Year Ended August 31, 2013 RUN: 12/11/2013 7:47:54 PM General Debt Service Capital Projects Transportation Vehicle 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 14,066, , ,139, ,677, STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned 4121 Special Education 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 4166 Student Achievement 4174 Highly Capable 4188 Day Care 4198 School Food Service 4199 Transportation - Operations 4230 State ing Assistance Paid Direct to Contractor 4300 Other State Agencies, Unassigned 4321 Special Education - Other State Agencies 4326 State Institutions - Special Education - Other State Agencies 4330 State ing Assistance Other 4356 State Institutions, Centers and Homes, Delinquent - Other State Agencies 4358 Special and Pilot Programs - Other State Agencies 4365 Transitional Bilingual - Other State Agencies 4388 Day Care - Other State Agencies 4398 School Food Service - Other State Agencies 4399 Transportation Operations - Other State Agencies 4499 Transportation Reimbursement - Depreciation 1,950, , , , , , , , Page 2 of 6

22 COUNTY: 03 Report of Revenues and Other Financing Sources Benton For the Year Ended August 31, 2013 RUN: 12/11/2013 7:47:54 PM General Debt Service Capital Projects Transportation Vehicle STATE, SPECIAL PURPOSE 4000 Total State, Special Purpose 3,941, , 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 69, , 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 6140 Impact Aid?Construction 6146 Skills Center 6151 ESEA Disadvantaged, Fed 6152 Other Title, ESEA Fed 6153 ESEA Migrant, Federal 6154 Reading First, Federal 6157 Institutions, Neglected and Delinquent 6161 Head Start 6162 Math and Science - Professional Development 6164 Limited English Proficiency 6167 Indian Education, JOM 6168 Indian Education, ED 6176 Targeted Assistance 530, , , , , , Page 3 of 6

23 COUNTY: 03 Report of Revenues and Other Financing Sources Benton For the Year Ended August 31, 2013 RUN: 12/11/2013 7:47:54 PM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 6178 Youth Training Programs 6188 Day Care 6189 Other Community Services 6198 School Food Services 6199 Transportation - Operations 6200 Direct Special Purpose Grants 6211 Federal Stimulus-Title I 6212 Federal Stimulus-School Improvement 6213 Federal Stimulus-State Fiscal Stabilization 6214 Federal Stimulus-IDEA 6218 Federal Stimulus-Competitive Grants 6219 Federal Stimulus-Other 6221 Special Education - Medicaid Reimbursement 6224 Special Education - Supplemental 6238 Secondary Vocational Education 6240 Impact Aid 6246 Skills Center 6251 ESEA Disadvantaged, Fed 6252 Other Title, ESEA Fed 6253 ESEA Migrant, Federal 6254 Reading First, Federal 6257 Institutions, Neglected and Delinquent 6261 Head Start 6262 Math and Science - Professional Development 6264 Limited English Proficiency 6267 Indian Education - JOM 6268 Indian Education - ED 6276 Targeted Assistance 6278 Youth Training, Direct Grants 6288 Day Care 6289 Other Community Services 6298 School Food Services 6299 Transportation - Operations 49, , Page 4 of 6

24 COUNTY: 03 Report of Revenues and Other Financing Sources Benton For the Year Ended August 31, 2013 RUN: 12/11/2013 7:47:54 PM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 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 6340 Impact Aid Construction 6346 Skills Center 6351 ESEA Disadvantaged, Fed 6352 Other Title, ESEA Fed 6353 ESEA Migrant, Federal 6354 Reading First, Federal 6357 Institutions, Neglected and Delinquent 6361 Head Start 6362 Math and Science - Professional Development 6364 Limited English Proficiency 6367 Indian Education - JOM 6368 Indian Education - ED 6376 Targeted Assistance 6378 Youth Training 6388 Day Care 6389 Other Community Services 6398 School Food Services 6399 Transportation - Operations 6998 USDA Commodities 6000 Total Federal, Special Purpose REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Program Participation, Unassigned 60, , , , , ,028, Page 5 of 6

25 COUNTY: 03 Report of Revenues and Other Financing Sources Benton For the Year Ended August 31, 2013 RUN: 12/11/2013 7:47:54 PM General Debt Service Capital Projects Transportation Vehicle REVENUES FROM OTHER SCHOOL DISTRICTS 7121 Special Education 7131 Vocational Education 7145 Skills Center 7189 Other Community Services 7197 Support Services 7198 School Food Services 7199 Transportation 7301 Nonhigh Participation 7000 Total Revenues From Other School Districts 24, , REVENUES FROM OTHER ENTITITES 8100 Governmental Entities 8188 Day Care 8189 Community Services 8198 School Food Services 8199 Transportation 8200 Private Foundations 8500 Nonfederal, ESD 8000 Total Revenues From Other Entities 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 TOTAL REVENUES AND OTHER FINANCING SOURCES 27,604, , , , Page 6 of 6

26 COUNTY: 03 Program/Activity/Object Report Benton For the Year Ended August 31, 2013 RUN: 12/11/2013 7:47:55 PM NO. PROGRAM TITLE PROGRAM EXPENDITURE SUMMARY 13 Federal Stimulus - SFSF and Education Jobs AMOUNT 01 Basic Education 15,072, ALE Stim, Title I Stim, Schl Imprv Stim, IDEA Stim, Compt Grants Stim, Other Sp Ed, Sup, St 2,397, Sp Ed, Sup, Fed 514, Sp Ed, Inst, St Sp Ed, Oth, Fed Voc, Basic, St 1,018, MidSchCar/Tec Voc, Fed 17, Voc, Other Skil Cnt, Bas, St Skill Cntr, Fed ESEA Disadvantaged, Fed 761, Other Title, ESEA, Fed 112, ESEA Migrant, Federal 382, Read First, Fed LAP 482, St In, Ctr/Hm, D St In, N/D, Fed Sp/Plt Pgm, St 102, Inst. JAJ Head Start, Fed MS, Pro Dv, Fed LEP, Fed 93, Tran Biling, St 453, Stu Achvmnt, St Ind Ed, Fd, JOM.00 ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 11 Bd of Dir 62, Supt Off 313, Busns Off 496, HR 62, Pblc Rltn 4, Supv Inst 599, Lrn Resrc 261, Princ Off 1,862, Guid/Coun 737, Pupil M/S 275, Health 1,012, Teaching 15,612, Extracur 490, Pmt to SD InstProDev 706, Inst Tech 14, Supervisn 61, Food 533, Operation 634, Transfers -34, Supervisn 123, Operation 825, Maintnce 217, Insurance 34, Transfers -124, Supv Bldg 101, Grnd Mnt 231, Oper Bldg 1,046, Maintnce 423, Utilities 683, Bldg Secu Insurance 166, Info Sys 612, Printing 33, Page 1 of 2 OBJECT EXPENDITURE SUMMARY NO. OBJECT TITLE AMOUNT 0 Debit Transfer 159, Credit Transfer -159, Cert. Salaries 12,312, Class. Salaries 4,896, Employee Benefits 6,576, Supplies / Materials 2,110, Purchased Services 2,069, Travel 101, Capital Outlay 29, TOTAL ALL OBJECTS 28,097,578.89

27 COUNTY: 03 Program/Activity/Object Report Benton For the Year Ended August 31, 2013 RUN: 12/11/2013 7:47:55 PM PROGRAM EXPENDITURE SUMMARY NO. PROGRAM TITLE AMOUNT 68 Ind Ed, Fd, ED Comp, Othr Traffic Safety 49, Summer School Highly Capable 22, Prof Dev, State Target Asst, Fed Yth Trg Pm, Fed Inst Pgm, Othr 60, Public Radio/TV Comm Schools Day Care Othr Comm Srv 67, Distwide Suppt 4,252, Schl Food Serv 1,161, Pupil Transp 1,076, TOTAL ALL PROGRAMS 28,097, ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 74 Warehouse Mtr Pool 12, Interest Principal Debt Expn Publ Actv.00 TOTAL ALL ACTIVITIES 28,097, Page 2 of 2

28 COUNTY: 03 F-196 Annual Financial Statements Benton Fiscal Year RUN: 12/11/2013 7:47:56 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

29 RUN: 12/11/2013 7:47:57 PM PROGRAM 01 - Basic Education COUNTY: 03 Benton For the Year Ended August 31, Supv Inst 239, , , , , , Lrn Resrc 261, , , , , , Princ Off 1,862, , , , , , , Guid/Coun 616, , , , , Pupil M/S 274, , , , , Health 234, , , , , , , Teaching 10,932, , ,566, , ,719, , , , Extracur 456, , , , , , , , InstProDev (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 179, , , , , , , Inst Tech 14, , , TOTAL 15,072, , ,329, ,130, ,790, , , , Page 1 of 19

30 RUN: 12/11/2013 7:47:57 PM PROGRAM 21 - Special Education, Supplemental, State COUNTY: 03 Benton For the Year Ended August 31, Supv Inst 192, , , , , , Guid/Coun 6, , Health 769, , , , , , , Teaching 1,424, , , , , , InstProDev (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 4, , TOTAL 2,397, , ,243, , , , , , Page 2 of 19

31 RUN: 12/11/2013 7:47:57 PM PROGRAM 24 - Special Education, Supplemental, Federal COUNTY: 03 Benton For the Year Ended August 31, 2013 (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 514, , , TOTAL 514, , , Page 3 of 19

32 RUN: 12/11/2013 7:47:57 PM PROGRAM 31 - Vocational, Basic, State COUNTY: 03 Benton For the Year Ended August 31, Supv Inst 57, , , , Guid/Coun 61, , , , Teaching 894, , , , , , , , InstProDev (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 5, , TOTAL 1,018, , , , , , , , Page 4 of 19

33 RUN: 12/11/2013 7:47:57 PM PROGRAM 38 - Vocational, Federal COUNTY: 03 Benton For the Year Ended August 31, 2013 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 24 Guid/Coun 1,50 1,50 27 Teaching 16, , TOTAL 17, , ,50 Page 5 of 19

34 RUN: 12/11/2013 7:47:57 PM PROGRAM 51 - Disadvantaged (formerly Remediation) ESEA Disadvantaged, Federal COUNTY: 03 Benton For the Year Ended August 31, Teaching 545, , , , , , InstProDev (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 215, , , , , , TOTAL 761, , , , , , , Page 6 of 19

35 RUN: 12/11/2013 7:47:57 PM PROGRAM 52 - School Improvement, Federal Other Title Grants under ESEA, Federal COUNTY: 03 Benton For the Year Ended August 31, Teaching 3, , InstProDev (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 108, , , , , TOTAL 112, , , , , Page 7 of 19

36 RUN: 12/11/2013 7:47:57 PM PROGRAM 53 - Migrant ESEA Migrant, Federal COUNTY: 03 Benton For the Year Ended August 31, Supv Inst 89, , , , Guid/Coun 50, , , , , , Health 7, , , Teaching 228, , , , , , , InstProDev (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 6, , TOTAL 382, , , , , , , Page 8 of 19

37 RUN: 12/11/2013 7:47:57 PM PROGRAM 55 - Learning Assistance Program (LAP), State COUNTY: 03 Benton For the Year Ended August 31, Teaching 481, , , , , , InstProDev (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 TOTAL 482, , , , , , Page 9 of 19

38 RUN: 12/11/2013 7:47:57 PM PROGRAM 58 - Special and Pilot Programs, State COUNTY: 03 Benton For the Year Ended August 31, Teaching 94, , , InstProDev (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 7, , , , TOTAL 102, , , , , Page 10 of 19

39 RUN: 12/11/2013 7:47:57 PM PROGRAM 64 - Limited English Proficiency, Federal COUNTY: 03 Benton For the Year Ended August 31, Teaching 30, , , , , , InstProDev (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 62, , , , ,25 2, TOTAL 93, , , , , , , Page 11 of 19

40 RUN: 12/11/2013 7:47:57 PM PROGRAM 65 - Transitional Bilingual, State COUNTY: 03 Benton For the Year Ended August 31, Supv Inst 21, , , Guid/Coun Teaching 351, , , , , , InstProDev (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 80, , , , , TOTAL 453, , , , , , Page 12 of 19

41 RUN: 12/11/2013 7:47:57 PM PROGRAM 71 - Traffic Safety COUNTY: 03 Benton For the Year Ended August 31, 2013 (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 48, , ,80 6, , , Insurance TOTAL 49, , ,80 6, , , Page 13 of 19

42 RUN: 12/11/2013 7:47:57 PM PROGRAM 74 - Highly Capable COUNTY: 03 Benton For the Year Ended August 31, 2013 (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 22, , , TOTAL 22, , , Page 14 of 19

43 RUN: 12/11/2013 7:47:57 PM PROGRAM 79 - Instructional Programs, Other COUNTY: 03 Benton For the Year Ended August 31, Teaching 23, , , , , , InstProDev (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 36, , , , TOTAL 60, , , , , , , Page 15 of 19

44 RUN: 12/11/2013 7:47:57 PM PROGRAM 89 - Other Community Services COUNTY: 03 Benton For the Year Ended August 31, 2013 (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 28 Extracur 34, , Food 9, , Operation 24, , TOTAL 67, , Page 16 of 19

45 RUN: 12/11/2013 7:47:57 PM PROGRAM 97 - District-wide Support COUNTY: 03 Benton For the Year Ended August 31, 2013 (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 62, , , , Supt Off 313, , , , , , , Busns Off 496, , , , , , HR 62, , , , , Pblc Rltn 4, , Pupil M/S Supv Bldg 101, , , , Grnd Mnt 231, , , , , Oper Bldg 1,046, , , , , Maintnce 423, , , , , , Utilities 683, , Insurance 165, , Info Sys 612, , , , , , , , Printing 33, , Mtr Pool 12, , , , TOTAL 4,252, , , ,412, , , ,456, , , Page 17 of 19

46 RUN: 12/11/2013 7:47:57 PM PROGRAM 98 - School Food Services COUNTY: 03 Benton For the Year Ended August 31, 2013 (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 61, , , , Food 524, , , Operation 609, , , , , , Transfers -34, , TOTAL 1,161, , , , , , , Page 18 of 19

47 RUN: 12/11/2013 7:47:57 PM PROGRAM 99 - Pupil Transportation COUNTY: 03 Benton For the Year Ended August 31, 2013 (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 123, , , , , Operation 825, , , , , Maintnce 217, , , , , Insurance 34, , Transfers -124, , TOTAL 1,076, , , , , , Page 19 of 19

48 Data Requirements for Supplemental Reports COUNTY: 03 Benton For the Year Ended August 31, 2013 RUN: 12/11/2013 7:47:58 PM 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." 121, Yes E. Enter the amount of Program 13 expenditures related to the Education Job s. Page 1 of 1

49 RUN: 12/11/2013 7:47:58 PM COUNTY: 03 Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate Benton 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 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) ,097, ,252, ,845, Page 1 of 1

50 COUNTY: 03 Benton DISTORTING ITEMS Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed with Carry-Forward For the Year Ended August 31, 2013 RUN: 12/11/2013 7:47:59 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 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

51 COUNTY: 03 Benton DISTORTING ITEMS Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed with Carry-Forward For the Year Ended August 31, 2013 RUN: 12/11/2013 7:47:59 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

52 COUNTY: 03 Benton Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed with Carry-Forward For the Year Ended August 31, 2013 RUN: 12/11/2013 7:48:00 PM INDIRECT EXPENDITURES 18. Audit costs recorded in Program 97, Activity 11, Board of Directors, and not directly charged to another program. 12, 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. 20. 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. 4, 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. 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. 533, 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