FY 2018 STATE OF ARIZONA CHARTER SCHOOL ANNUAL FINANCIAL REPORT CTDS NUMBER Charter Name. d.b.a. (as applicable)

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1 CHARTER SCHOOL Victory Collegiate Academy Charter Name d.b.a. (as applicable) FY 2018 COUNTY Maricopa CTDS NUMBER STATE OF ARIZONA CHARTER SCHOOL ANNUAL FINANCIAL REPORT We, the Governing Board of the Charter School, hereby certify the Annual Financial Report for Fiscal Year 2018 The annual financial report file(s) for FY 2018 uploaded to the Arizona Department of Education's website on contain(s) the data for the annual financial report described at left. Charter School Official Signature Charter School Official (Typed Name) Charter School Official Signature SIGNED TITLE Charter School Official (Typed Name) TOTAL EXPENSES BY PROJECT 1. Schoolwide (from page 2, line 32) $ 2. Classroom Site Project (from page 2, line 33) $ 1,405, ,697 Rev. 8/18 FY 2018

2 CHARTER SCHOOL Victory Collegiate Academy COUNTY Maricopa CTDS NUMBER REVENUE 1000 Local Sources ACTUAL Tuition from Individuals Tuition from Other Arizona Schools or Districts Transportation Fees from Individuals Transportation Fees from Other Arizona Schools or Districts Earnings on Investments Food Service (from Food Service AFR, line 2) School Activities 16, Other Revenue from Local Sources (specify) Subtotal (lines 1-8) 16, Intermediate Sources Unrestricted Restricted Other Revenue from Intermediate Sources (specify) Subtotal (lines 10-12) State Sources State Equalization Assistance 1,397, Other Unrestricted Restricted 111, Revenue for/on Behalf of the School Other Revenue from State Sources (specify) Subtotal (lines 14-18) 1,508, Federal Sources , 4300 Unrestricted/Restricted Received Directly from the Federal Government , 4500 Unrestricted/Restricted Received from the Federal Government through the State 601, Revenue Received from the Federal Government through Other Intermediate Agencies Federal Impact Aid Revenue for/on Behalf of the School Other Revenue from Federal Sources (specify) Subtotal (lines 20-25) 601, TOTAL REVENUE FROM ALL SOURCES (lines 9, 13, 19, and 26) 2,126, Rev. 8/18 FY 2018 Page 1 of 10

3 CHARTER SCHOOL Victory Collegiate Academy COUNTY Maricopa CTDS NUMBER Employee Purchased Totals % Increase/ Expenses Salaries Benefits Services Supplies Other Prior Year Decrease in 1000 Schoolwide Project , 6400, Budget Actual Actual Actual 100 Regular Education 1000 Instruction ,970 62,223 44,400 23,109 1, , , Support Services 2100 Students 2. 73,552 16,227 10,850 92, , Instruction % General Administration , % School Administration ,217 58, , , Central Services 6. 21,511 11,086 40,026 3,326 4,300 22,000 80, Operation & Maintenance of Plant , , , Other Support Services % Operation of Noninstructional Services 9. 5, % Facilities Acquisition & Construction % Debt Service , , School-Sponsored Cocurricular Activities % School-Sponsored Athletics % , 700, 800, 900 Other Programs % 14. Subtotal (lines 1-14) ,250 89, ,691 26,435 42,303 1,389,552 1,185, Special Education 1000 Instruction ,042 72,000 79, Support Services 2100 Students % Instruction % General Administration % School Administration % Central Services % Operation & Maintenance of Plant % Other Support Services % Operation of Noninstructional Services % Facilities Acquisition & Construction % Debt Service % 26. Subtotal (lines 16-26) , ,000 79, Pupil Transportation ,332 70, , Dropout Prevention Programs % Joint Career & Technical Ed. & Vocational Ed. Center % K-3 Reading ,984 22,984 22, Subtotal (lines 15 and 27-31) ,276 89, ,023 26,435 42,303 1,554,956 1,405, Classroom Site Project (from page 4, line 14) , , , Instructional Improvement Project (from page 5, line 5) ,000 9, Structured English Immersion Project (from page 6, line 14) % 35. Compensatory Instruction Project (from page 6, line 28 ) % 36. Federal and State Projects (from page 9, line 32) , , Total (lines 32-37) 38. 2,095,181 1,897, Rev. 8/18 FY 2018 Page 2 of 10

4 CHARTER SCHOOL Victory Collegiate Academy COUNTY Maricopa Employee Expenses Salaries Benefits Classroom Site Project Base Salary 100 Regular Education 1000 Instruction 1. 20, Support Services - Students Support Services - Instruction 3. Program 100 Subtotal (lines 1-3) 4. 20, Special Education 1000 Instruction Support Services - Students Support Services - Instruction 7. Program 200 Subtotal (lines 5-7) Other Programs (Specify) 1000 Instruction Support Services - Students Support Services - Instruction 11. Other Programs Subtotal (lines 9-11) Total Expenses (lines 4, 8, and 12) ,339 0 Classroom Site Project Performance Pay 100 Regular Education 1000 Instruction , Support Services - Students Support Services - Instruction 16. Program 100 Subtotal (lines 14-16) , Special Education 1000 Instruction Support Services - Students Support Services - Instruction 20. Program 200 Subtotal (lines 18-20) Other Programs (Specify) 1000 Instruction Support Services - Students Support Services - Instruction 24. Other Programs Subtotal (lines 22-24) Total Expenses (lines 17, 21, and 25) ,679 0 Rev. 8/18 FY 2018 Page 3 of 10

5 CTDS NUMBER Totals Budget Actual 26,045 20, ,045 20, ,045 20, ,090 40, ,090 40, ,090 40, Rev. 8/18 FY 2018 Page 3 of 10

6 CHARTER SCHOOL Victory Collegiate Academy COUNTY Maricopa CTDS NUMBER Totals Expenses Salaries Employee Benefits Purchased Services Supplies , 6400, Budget Actual Classroom Site Project Other 100 Regular Education 1000 Instruction 1. 40,679 52,090 40, Support Services - Students Support Services - Instruction Program 100 Subtotal (lines 1-3) 4. 40, ,090 40, Special Education 1000 Instruction Support Services - Students Support Services - Instruction Program 200 Subtotal (lines 5-7) Dropout Prevention Programs 1000 Instruction Other Programs (Specify) 1000 Instruction , 2200 Support Services - Students & Instruction Other Programs Subtotal (lines 10-11) Total Expenses (lines 4, 8, 9, and 12) , ,090 40, Total Classroom Site Projects (line 13 & p. 3, lines 13 & 26) , , , Classroom Site Project Additional Classroom Site Project Information Performance Base Salary Pay Other Beginning Project Balance Revenues CSP Allocation ,339 40,679 40, Interest Earned Total Revenues (lines 16 and 17) ,339 40,679 40, Total Available (lines 15 and 18) ,339 40,679 40, Expenses (line 13 & p. 3, lines 13 & 26) ,339 40,679 40, Ending Project Balance (line 19 minus line 20) Rev. 8/18 FY 2018 Page 4 of 10

7 CHARTER SCHOOL Victory Collegiate Academy COUNTY Maricopa CTDS NUMBER Support Totals Expenses Instruction Services Budget Actual Instructional Improvement Project 1020 Teacher Compensation Increases 1. 4, , Class Size Reduction 2. 10, Dropout Prevention Programs Instructional Improvement Programs 4. 4, , Total Inst. Imp. Expenses (lines 1-4, should equal line 9 below) 5. 9, ,000 9, Additional Instructional Improvement Project Information Actual Beginning Project Balance Revenues 7. 9, Total Available (lines 6 and 7) 8. 9, Expenses (line 5 above) 9. 9, Ending Project Balance (line 8 minus line 9) Rev. 8/18 FY 2018 Page 5 of 10

8 CHARTER SCHOOL Victory Collegiate Academy COUNTY Maricopa CTDS NUMBER Beginning Employee Purchased Total Expenses Ending Revenues and Expenses Project Actual Salaries Benefits Services Supplies Other Project Balance Revenues , 6400, Budget Actual Balance Structured English Immersion Project Revenues 3200 Restricted Revenue from State Sources Earnings on Investments Total Revenues (lines 1 and 2) Expenses 260 Special Education-ELL Incremental Costs 1000 Instruction Support Services 2100 Students Instruction General Administration School Administration Central Services Operation & Maintenance of Plant Other Support Services Program 260 Subtotal (lines 4-11) Pupil Transportation-ELL Incremental Costs 2000 Support Services 2700 Student Transportation Total (lines 12 and 13) Compensatory Instruction Project Revenues 3200 Restricted Revenue from State Sources Earnings on Investments Total Revenues (lines 15 and 16) Expenses 265 Special Education-ELL Compensatory Instruction 1000 Instruction Support Services 2100 Students Instruction General Administration School Administration Central Services Operation & Maintenance of Plant Other Support Services Program 265 Subtotal (lines 18-25) Pupil Trans.-ELL Compensatory Instruction 2000 Support Services 2700 Student Transportation Total (lines 26 and 27) Rev. 8/18 FY 2018 Page 6 of 10

9 CHARTER SCHOOL Victory Collegiate Academy COUNTY Maricopa CTDS NUMBER SUPPLEMENTARY INFORMATION July 1, 2017 June 30, 2018 A. CASH BALANCE $ 0 $ 349,949 F. 1. Number of Full-Time Equivalent Certified Teachers 2. Number of Full-Time Equivalent Noncertified Teachers B. AUDIT SERVICES BUDGET ACTUAL 3. Number of Full-Time Equivalent Contract Teachers 1. Non-Federal 4. Number of Schools 1 2. Federal 5. Actual Days in Session 3. Total (lines 1 and 2) Tuition Expense (except payments to other Arizona schools or districts) $ 7. Tuition Expense (paid to other Arizona schools or districts) $ C. CAPITAL ACQUISITIONS BUDGET ACTUAL 8. Textbooks (Function 1000, Object Code 6642) $ Land and Land Improvements 5,000 33, Site Improvements 5, Buildings and Building Improvements 5, ,333 Certified Noncertified Certified Noncertified Contract Equipment 5,000 9,632 G. TEACHER SALARIES Teachers Teachers Substitutes Substitutes Teachers Construction in Progress 0 0 (Function 1000) (Object 6112) (Object 6152) (Object 6113) (Object 6153) (Object 6325) 6. Total Capital Acquisitions (lines 1-5) 20, , Regular Education 2. Special Education 407,709 D. INVESTMENT IN CAPITAL ASSETS AS OF JUNE 30, Vocational Education Land and Land Improvements $ 33, Other Programs Site Improvements $ 0 5. Cocurr. Act., Athletics, & Buildings and Building Improvements $ 224,333 Other (Program 600) Equipment $ 9, Construction in Progress $ 0 6. Total (lines 1-5) $ 267,299 H. FY 2018 ADDITIONAL TEACHER SALARY INCREASE (LAWS 2017, Ch. 305, 33) 1. Total FY 17 salary amount of eligible teachers that received 1.06% salary increase $ 129,057 E. CURRENT EXPENSES BY CATEGORY 2. Funding received to pay eligible teachers for the 1.06% salary increase in FY 18 $ 1, Classroom Instruction excluding Classroom Supplies $ 805, Actual amount paid to eligible teachers for the 1.06% salary increase in FY 18 $ 1, Classroom Supplies $ 23, Difference (line 2 minus line 3) $ 0 3. Administration $ 226, Support Services - Students $ 100, All Other Support Services and Operations $ 618, Total (lines 1-5) $ 1,774, Current Expenses from Federal Projects, excluding those projects intended to replace local tax revenues (e.g., most Impact Aid Projects) $ 380, Current Expenses from State and Local Projects, including those projects intended to replace local tax revenues (e.g., most Impact Aid Projects) $ 1,393,515 Rev. 8/18 FY 2018 Page 7 of 10

10 CHARTER SCHOOL Victory Collegiate Academy COUNTY Maricopa CTDS NUMBER SUPPLEMENTARY INFORMATION (Cont d) A. ENROLLMENT OF GIFTED PUPILS BY GRADE GRADE Areas of Identification K TOTAL 1. Quantitative Reasoning Verbal Reasoning Non-Verbal Reasoning Total Duplicated Enrollment (lines 1-3) B. EXPENSES FOR GIFTED PUPILS C. SPECIAL EDUCATION PROGRAMS BY TYPE (ELEMENTARY & SECONDARY) PROGRAM PROGRAM 200 BUDGET 200 ACTUAL Actual Expenses for all Gifted Programs: 1. Total All Disability Classifications 72,000 79, K-8 $ 2. Gifted Education $ 3. ELL Incremental Costs 0 3. Total $ 0 4. ELL Compensatory Instruction Remedial Education Vocational and Technological Education Career Education Total (lines 1-7) 72,000 79, Rev. 8/18 FY 2018 Page 8 of 10

11 CHARTER SCHOOL Victory Collegiate Academy COUNTY Maricopa CTDS NUMBER FEDERAL AND STATE PROJECTS BEGINNING INDIRECT CAPITAL ENDING BALANCE REVENUE COSTS REVERSIONS EXPENSES ACQUISITIONS BALANCE FEDERAL PROJECTS ACTUAL ACTUAL ACTUAL ACTUAL BUDGET ACTUAL ACTUAL ACTUAL ESEA Title I - Helping Disadvantaged Children , ,000 95, ESEA Title II - Prof. Dev. And Technology , , ESEA Title IV - 21st Century Schools ESEA Title V - Promote Informed Parent Choice ESEA Title III - Limited Eng. & Immigrant Students ESEA Title VII - Indian Education ESEA Title VI - Flexibility and Accountability IDEA, Part B ,176 50,000 33, Johnson-O'Malley Workforce Investment Act AEA - Adult Education Vocational Education - Basic Grants ESEA Title X - Homeless Education Medicaid Reimbursement Charter School Implementation Project (Stimulus) , , Impact Aid Other Federal Projects , Total Federal Projects (lines 1-17) , , , STATE PROJECTS 1400 Vocational Education Early Childhood Block Grant Extended School Year - Pupils with Disabilities Adult Basic Education Chemical Abuse Prevention Programs Academic Contests Gifted Education College Credit Exam Incentives Results-Based Funding Environmental Special Plate Charter School Stimulus Fund Other State Projects Total State Projects (lines 19-30) Total Federal and State Projects (lines 18 and 31) , , , Rev. 8/18 FY 2018 Page 9 of 10

12 CHARTER SCHOOL Victory Collegiate Academy COUNTY Maricopa CTDS NUMBER ADDITIONAL INFORMATION FOR NATIONAL PUBLIC EDUCATION FINANCIAL SURVEY REPORTING Programs Purchased Other Employee Services Dues and 6800 Salaries Benefits 6300, 6400, Supplies Fees Miscellaneous (Excluding 6810, Property Projects ( ) and 6890) Disbursements 1000 Instruction ,253 62, ,991 23,109 1, Support Services 2100 Students ,447 16,227 10, Instruction General Administration School Administration , , , 2900 Central Services, Other Support Services 6. 21,511 11,086 40,026 3,326 4, Operation & Maintenance of Plant , Student Transportation , Operation of Noninstructional Services 3100 Food Service Operations Bookstore Operations Facilities Acquisition & Construction Total (lines 1-11) ,428 89, ,614 26,435 5, All Expense Cash and Investments held at June 30, 2018 Object Codes 1. Sinking funds 1. (Excluding Property 2. Bond funds and 6900) Disbursements 3. Other funds, except for any employee retirement funds Program Adult/Continuing Education Programs Program Community College Education Programs Program Community Services Program 0 3. Long-term and Short-term Debt 4. Function Community Services Operations (all Programs) Long-term Debt Outstanding, July 1, Long-term Debt issued during FY Long-term Debt retired during FY , Property Disbursements by Type All Programs 4. Long-term Debt Outstanding, June 30, , Land and Land Improvements 2. Buildings 33, , Short-term Debt Outstanding, July 1, Equipment 9, Short-term Debt Outstanding, June 30, , Construction 0 4. Utilities and Energy Detail (Only Function 2600) Debt Service All Programs Utility Services 34, Interest , Energy Redemption of Principal 2. Technology (All Functions) 1. Technology-related supplies & purchased services Technology-related hardware & software 65, Rev. 8/18 FY 2018 Page 10 of 10

13 Page Reference These instructions are provided to help schools prepare the Charter School Annual Financial Report (AFR). Within the forms, blue font indicates thatan instructionislinkedtothatspecific line. An instructions button has also been provided that links to any general instructions or to the first instruction for a page. General The AFR presents condensed financial activity (i.e., beginning and ending balances, revenues and expenses, and budget to actual comparisons of expenses for the fiscal year) of the charterschool forcomparison purposes. This information assists sponsors, school governing boards, administrators, ADE, legislators, other governmental agencies, and taxpayers in determining whether charter schools are meeting their stewardship responsibilities. The school should report all amounts to the nearest dollar. Information should not be entered in the shaded areas or protected cells. Formulasshouldnotbe changed and applicable footnotes and instructionsshould be followed toensure uploadedfiles will pass all validation checks. Allactual revenues, expenses, and account balances presented on the AFR must agree with the school s accountingrecords as of June 30, Revenue and expense account codes used in the AFR agree with the Uniform System of Financial Records for Arizona Charter Schools (USFRCS) Chart of Accounts. Expense budget amounts should be taken from the school's most recently revised or adopted budget, which has been submitted to ADE, for FY Revenues must include cash receipts through June 30, 2018, and accrued revenues receivedafter the end of the fiscalyear. Examples of accrued revenues are cost reimbursement and entitlement programs, interest earned on investments, and FY 2018 classroom site project revenues. Cover Name, County, CTDS Number Expenses consist of all expenses incurred during the fiscal year, including expenses for goods and services received on or before June 30, 2018, butnotpaid forby thatdate. Examples of itemsrequiringsuch treatmentare included in the USFRCS, pages VI-G-8 and 9. An alertwill appear on the cover pagewhencommonlymissedareas of the AFR are notcompleted. The alert will disappear as the related areas of the AFR are completed. Schools should complete all areas of the AFR that apply to their school operations, whether or notthe itemis listedin the alert. Thesealerts do not replacethe needfor a separate school employee to review the AFR for accuracy and completeness. The school name, county, and CTDS number shouldbe entered on the cover pageof the AFR.The CTDS number shouldnot contain any slashes, dashes, etc., and must be exactly nine digits. Zeros should be entered to fillthe Schoolportion of the number on the cover page. This information will be automatically transferred to other sheets in the file. 1 General Report all revenues received by the school on this page Food Service, Line 6 Report all revenues received from dispensing food to students and adults. If the school participates inthe National School Lunch Program and completed the Food Service AFR as required, this amount willpopulate from Revenues, line2 on the Food Service AFR.If the school didnot collectany revenue from studentsor adultsfor food service, entera 0 value on the line Restricted, Line , 4300 Unrestricted/Restricted Received Directly from the Federal Government, Line 20 Revenues received in the ClassroomSite Project, Instructional ImprovementProject, StructuredEnglish Immersion Project and Compensatory Instruction Project should be reported as Restricted. If you are not following the USFRCS Chart of Accounts, please report these Projects as 3200 Restricted for federal survey purposes. See the USFRCS Chart of Accounts for more information on Project, Function, and Object Codes and Descriptions. Do not include Federal Impact Aid revenues received on this line. These revenues should be reported on Line 23 as 4800 Federal Impact Aid. 2 Expenses, Lines 1-36 Do not include expenses of project codes 1100 through 1499 with other schoolwide project expenses on lines 1 through Federal and State Projects, Line 37 Do not include payments for capital acquisitions or depreciation expense. The total of budget and actual federal and state project expenses (project codes 1100 through 1499 on page 9) should be included on line 37. The total of budgeted and actual expenses on line 37 should agree with the total of federal and state project expenses on line 32 of page 9. Rev. 8/18 FY 2018

14 7 Section B Audit Services Record amounts expended in FY 2018 for audit services. Non-federal audit expense incurred infy 2018 may be included on the budget work sheets for FY2020 forreimbursement pursuant toa.r.s In order to receivereimbursement infy 2020, non-federal auditexpenses must be included in the FY2018 AFR. Amounts reported must be amounts actually spent infy Do notinclude the costs of consulting or other services paid to audit firms in the non-federal or federal audit services actual expenses. 7 Section C Capital Acquisitions 7 Section C Capital Acquisitions, Line 5 7 Section D Investment in Capital Assets Enterthe totalincreaseincapitalassets, by asset classification, recordedinthe general ledgerand on the capitalassets list for the year endedjune 30, Theseamounts represent only the acquisitions madeduring the year costing$5,000 or more and, for equipment, having useful lives of 1 year or more. If no acquisitions were made during the year, enter a 0 value in each line. Note: Ifthe school'spolicyistoinclude land, buildings, and related improvements;siteimprovements;or equipment costing less than $5,000 on the capital assets list, these items should also be included. Enter the total increase in construction in progress for the year ended June 30, This amount is not recorded on the capital assets list until the project is completed. Therefore, it will not appear on the capital assets list as of June 30, Enter the total cost, by asset classification, recorded in the general ledger and on the capital assets list as of June 30, 2018, for itemscosting$5,000 or more and,forequipment, having useful livesof 1 year or more. These amountsrepresent the ending balances in the capital assets accounts and should not include depreciation. Note: Ifthe school'spolicyistoinclude land, buildings, and related improvements;siteimprovements;or equipment costing less than $5,000 on the capitalassets list, these itemsshould also be included. The sumof lines1, 2, 3, and 4 shouldagree with the amount recorded on the school's capital assets list as of June 30, Section D Enter the total cost of construction in progress as of June 30, This amount is not recorded on the capital assets list as of Investment in Capital Assets, June 30, Line 5 7 Section E Current Expenses by Category A.R.S requires the Superintendent of Public Instruction's Annual Report to include total current expenses perpupil and separate per pupil amounts by (1) classroom instruction excluding classroom supplies, (2) classroom supplies, (3) administration, (4) support services students, and (5) all other support services and operations. ADE willcalculate the "per pupil" amounts based on the total current expenses reported on lines 1 through 5 of this section. Current expenses required to be reported include expenses from all projects for elementary and secondary education. Current expenses do not include outlays for facilities acquisition and construction, furniture, equipment, technology, vehicles, debt retirement, and expenses for nonpublic school programs (e.g., adult/continuing education, community college education, community services, etc.). 7 Section E Current Expenses by Category, Line 1 7 Section E Current Expenses by Category, Line 2 7 Section E Current Expenses by Category, Line 3 7 Section E Current Expenses by Category, Line 4 7 Section E Current Expenses by Category, Line 5 7 Section E Current Expenses by Source, Lines 7 and 8 ClassroomInstruction excluding ClassroomSupplies includes current expenses coded tofunction 1000 less Function 1000, Object Code Do not include expenses coded to Program Codes 700, 800, and 900. Classroom Supplies includes current expenses coded to Function 1000, Object Code Do not include expenses coded to Program Codes 700, 800, and 900. Administration includes current expenses codedtofunctions 2300, 2400, 2500, and Do notinclude expenses codedto Program Codes 700, 800, and 900. Support Services Students includes current expenses coded tofunction Do notinclude expenses coded toprogram Codes 700, 800, and 900. AllOtherSupportServicesand Operationsincludes current expenses coded tofunctions 2200, 2600, 2700, 3100, and Do not include expenses coded to Program Codes 700, 800, and 900. The Every Student Succeeds Act (ESSA) requires current expenses tobe reported by source. Report the portion of current expenses from line6 thatwere paid from federal projects, excluding current expenses paid from federalprojects intended to replacelocal tax revenues (e.g., ImpactAid) on line7. Ifno expenses were paid from federalprojects, entera 0 value on line 7. Line 8 contains a formula to calculate the current expenses from state and local projects. 7 Section F Number of Full-Time Equivalent Teachers Report the number of full-time equivalent (FTE) certified, noncertified, and contract teachers on lines 1-3, respectively. Theseamountsmay include fractional FTEforpart-timeteachers. A teachershouldonlybe reported on one line. If a teacher is both a certified and contract teacher, only report the applicable FTE on line 3. Do not include instructional aides or assistants. Rev. 8/18 FY 2018

15 7 Section G Teacher Salaries Report base salaries, overtime, and additional compensation paid to certified and noncertified teachers, certified and noncertified substitute teachers, and contract teachers. Do not include salaries paid to instructional aides or assistants. Report the salaries based on the appropriate program. If a teacher teaches in more than one program, calculate the salary based on the amount of time instructing in each program. If FTE amounts were reported for certified, noncertified, or contract teachers in Section F, corresponding salary amounts should be reported in Section G. 7 Section G Teachers Salaries, Line 1 7 Section G Teachers Salaries, Line 2 Regular Education includes expenses coded to Program 100, career education programs coded to Program 200, and K-3 Reading expenses coded to Program 550. Special Education includes expenses coded to Program 200 (excluding ELL incremental costs, and compensatory instruction, vocational and technological education, and career education programs). 7 Section G Vocational Education includes expenses coded to Programs 270 and 540. Teachers Salaries, Line 3 7 Section G Other Programs includes expenses coded to Programs 260, 265, and 530. Teachers Salaries, Line 4 7 Section G Cocurricular Activities, Athletics, and Other includes expenses coded to Program 600. Teachers Salaries, Line 5 7 Section H Enter the actual FY 2017 total salary amount, including base salaries, Classroom Site Project Performance Pay, overtime, and FY 2018 Additional Teacher additional compensation, of all teachers that received payments for the intended 1.06% salary increase. Salary Increase, Line 1 7 Section H Enter the total amountof funding received from ADE topay eligibleteachers forthe intended 1.06% salaryincrease infy FY 2018 Additional Teacher Salary Increase, Line 2 7 Section H Enter the total amount paid to eligible teachers for the intended 1.06% salary increase in FY FY 2018 Additional Teacher Salary Increase, Line 3 8 Sections B and C Total Gifted Expenses Total Actual Gifted Expenses in Sections B and C must agree. 8 Section C Special Ed. Programs by Type Enterthe amountsof expenses forspecialeducationprogramsby type. Supporting documentation should be retained forthe allocation of expenses to individual special education programs. 8 Section C Total All Disability Classifications Enter total expenses for the disability classifications defined in A.R.S Program 200 Totals Program 200 Budget and Program 200 Actual column totals should equal line 27 on page 2. 9 Federal and State Projects Amounts for indirect costs, expenses, capital acquisitions, and ending balance should agree with the school's completion reports filed with the ADE Grants Management Office. 9 Impact Aid and Other Federal Projects, Lines 16 and 17 Enter Impact Aid amounts on Line 16 and all Other Federal Projects (less Impact Aid) on Line Federal and State Projects, Line 32 The totalbudget and actualexpenses on line32 shouldagree withthe totalcolumnforfederaland state projects on line 37 of page General The information included on this page will be used by ADE to complete the National Public Education Financial Survey (NPEFS) and Form33 issued by the National Centerfor Education Statistics. NPEFSdata isrequired to be submittedby all schools and isused tocalculate a state perpupil expenditure amountthatisused inthe formulaforallocating a number of federal program funds to states and local education agencies, including Title I, Impact Aid, and Indian Education. Other programsuse state per pupil expenditure dataindirectly because their allocation formulas are based, inwhole, or in part, on state Title I allocations. The NPEFS and Form 33 data isalso used by researchersand governmentpolicymakers toaddress important education policy and research issues. Report all amounts from Projects 1000 through 1999 on this page. See the USFRCS Chart of Accounts for more information on Project, Function, and Object Codes and Descriptions 10 Programs Amountsreported forprograms 610, 620, and 630 on page 2, should be included within the amountsreported forprograms here. 10 Property Disbursements Property Disbursements shouldinclude actualpayments madeduring the year forcapital acquisitions, not includingrelated capital lease or other debt service payments. Property Disbursements for nonfixed (movable) equipment in Programs 100 through 600 should be allocated to Functions 1000 through 4000 based on the intended use of the equipment. Allother Property Disbursements for these Programs should be included in Function Rev. 8/18 FY 2018

16 10 Property Disbursements by Type Property Disbursements for Buildings should include only disbursements for the purchase of existing buildings. All disbursements forconstruction services forbuildings and building improvements (whether or not construction is inprogress at year-end) shouldbe included on the Construction line. Total propertydisbursements inthis table should equalthe sumof propertydisbursements inthe two preceding tables above. Ifno disbursements were made during the year, enter a 0 valuein each line. 10 Debt Service Debt Service amounts should include interest and redemption of principal for all Programs. Interest should be expenses charged toobject code6850. Redemptionof Principal shouldinclude payments madeduring the year forprincipal on capital leases and other long-term debt that were recorded as a reduction of the related liability. 10 Cash and Investments held at fiscal year end Schools should report ending balance amounts of cash and investments (at market value) for the following funds: Sinking funds funds containing reserves held specifically for redemption of long-term debt. Bond funds funds containing unexpended proceeds of bond issues that were being held pending their disbursement. Other funds all other funds, exclude any employee retirement funds. Include cash balances; cash on hand; certificates of deposit; federal securities; state and local government securities; mortgages; and corporate stocks, bonds, and notes. Exclude accounts receivable, value of real property, and allnonsecurity assets. This section was added to the AFR to assist with Form 33 reporting to NCES. 10 Long-term and Short-term Debt Long-term Debt Report beginning and ending balances for all bonded indebtedness and any other interest-bearing debt with a term of more than one year on lines1 and 4, respectively. Includebonds, notes and loans. Report alllong-term debt issued during the fiscal year on line 2. Report all principal payments made on long-term debt during the fiscal year on line 3. Short-term Debt Report beginning and ending balances for interest-bearing debt with a term of one year or less such as bank revolving lines of credit and other short-termdebt. Schoolswith short-termdebt activitybut no beginning and ending balances should report 0 on lines 5 and 6. DO NOT INCLUDE lease purchase agreements, compensated absences, accounts payable, and other noninterest bearing obligations in amounts reported in this section. This section was added to the AFR to assist with Form 33 reporting to NCES. 10 Utilities and Energy Services Report expenses for utility services coded to object code 6410, such as water and sewage services, and energy expenses, such as electricity, gas, coal, and gasoline coded to object codes Services received from public or private utility companies should be reported here. Do not include expenses for telephone or internet services. 10 Technology Detail Report expenses for technology-relatedsupplies codedto object code 6650, technology-related hardware and software costs below the capitalization threshold, and technology-related purchased services on line 1. For technology-related supplies, include expenses for supplies that are typically used in conjunction withtechnology-related hardware or software (e.g., compact discs, flash drives, cables, and monitor stands). Technology-related hardware and software costs that exceed the capitalizationthreshold should be reported on line 2. Do not include expenses for nontechnology-relatedequipment such as machinery, vehicles, and furniture. Rev. 8/18 FY 2018