El Camino Real Academy Statement of Financial Position 6/30/2018

Transcription

1 Statement of Financial Position 6/30/2018 Description Operational Total Instructional Mater Food Services Title I - IASA Entitlement IDEA-B English Language Acquisit Title I School Improvemen Title XIX MEDICAID 3/21 Y Dual Credit Instructional GO Library Bonds K-3 Plus Cash on Hand $ 10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ US Bank $ 261, $ 3, $ (17,668.27) $ 10, $ - $ - $ - $ 34, $ - $ - $ (3,304.00) Subtotal of Account Group: Assets $ 261, $ 3, $ (17,668.27) $ 10, $ - $ - $ - $ 34, $ - $ - $ (3,304.00) Accrued Salaries and Benefits $ 129, $ - $ - $ 6, $ - $ - $ - $ - $ - $ - $ 12, Federal Income Taxes $ 1, $ - $ - $ $ - $ - $ - $ - $ - $ - $ State Unemployment Taxes $ $ - $ - $ - $ - $ - $ - $ - $ - $ - $ State Retirement System Contributions $ 52, $ - $ $ 3, $ - $ - $ - $ - $ - $ - $ 2, Medical Insurance Premiums $ 27, $ - $ - $ 1, $ - $ - $ - $ - $ - $ - $ Dental Insurance Premiums $ 1, $ - $ - $ $ - $ - $ - $ - $ - $ - $ Vision Insurance Premiums $ $ - $ - $ 6.26 $ - $ - $ - $ - $ - $ - $ Long-Term Disability Insurance Premiums $ $ - $ - $ $ - $ - $ - $ - $ - $ - $ Voluntary Life Premiums $ $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Basic Life Insurance Premiums $ $ - $ 4.70 $ $ - $ - $ - $ - $ - $ - $ Plan $ 25 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ First Financial Insurance $ $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Subtotal of Account Type: Liability $ 216, $ - $ $ 10, $ - $ - $ - $ - $ - $ - $ 15, Unreserved Fund Balance $ 34, $ 19, $ (11,505.23) $ (21,035.87) $ - $ - $ - $ 24, $ - $ - $ (18,692.09) Net Increase/Decrease $ 11, $ (15,749.39) $ (6,348.85) $ 21, $ - $ - $ - $ 10, $ - $ - $ Subtotal of Account Type: Fund Balance/Retained E $ 45, $ 3, $ (17,854.08) $ - $ - $ - $ - $ 34, $ - $ - $ (18,433.20) Subtotal of Account Group: Liabilities/Fund Balance$ 261, $ 3, $ (17,668.27) $ 10, $ - $ - $ - $ 34, $ - $ - $ (3,304.00)

2 Statement of Financial Position 6/30/2018 Description Teacher & School Leader Individual Teacher and School Leader Group Public School Capital Out Special Capital Outlay-St Capital Improvements HB Capital Improvements SB Capital Improvements SB9 Total Cash on Hand US Bank $ - $ - $ - $ - $ - $ - $ - $ 10 $ - $ - $ - $ - $ 4, $ (7,141.00) $ 2, $ 289, Subtotal of Account Group: Assets $ - $ - $ - $ - $ 4, $ (7,141.00) $ 2, $ 289, Accrued Salaries and Benefits Federal Income Taxes State Unemployment Taxes State Retirement System Contributions Medical Insurance Premiums Dental Insurance Premiums Vision Insurance Premiums Long-Term Disability Insurance Premiums Voluntary Life Premiums Basic Life Insurance Premiums Plan First Financial Insurance $ - $ - $ - $ - $ - $ - $ - $ 148, $ - $ - $ - $ - $ - $ - $ - $ 2, $ - $ - $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ - $ - $ - $ 58, $ - $ - $ - $ - $ - $ - $ - $ 28, $ - $ - $ - $ - $ - $ - $ - $ 1, $ - $ - $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ - $ - $ - $ 25 $ - $ - $ - $ - $ - $ - $ - $ Subtotal of Account Type: Liability $ - $ - $ - $ - $ - $ - $ - $ 242, Unreserved Fund Balance Net Increase/Decrease $ - $ - $ - $ (33,549.75) $ 10, $ (7,09) $ 2, $ (351.07) $ - $ - $ - $ 33, $ (5,887.79) $ (51.00) $ (621.91) $ 47, Subtotal of Account Type: Fund Balance/Retained E $ - $ - $ - $ - $ 4, $ (7,141.00) $ 2, $ 47, Subtotal of Account Group: Liabilities/Fund Balance$ - $ - $ - $ - $ 4, $ (7,141.00) $ 2, $ 289,415.54

3 Statement of Revenue, Expenditures and Changes in Fund Balance Description Operational Total Instructional Mater Food Services Title I - IASA Entitlement IDEA-B English Language Acquisit Title I School Improvemen Title XIX MEDICAID 3/21 Y Dual Credit Instructional GO Library Bonds K-3 Plus Ad Valorem Taxes School District $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Fees Adults/Food Services $ - $ - $ $ - $ - $ - $ - $ - $ - $ - $ Fees Educational $ 45 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Contributions and Donations From Private Sources $ $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Refund of Prior Year s Expenditures $ 1, $ $ - $ - $ - $ - $ - $ - $ - $ - $ Revenue from District $ - $ - $ - $ 140, $ 65,06 $ 5,98 $ 41, $ - $ 1, $ - $ 33, State Equalization Guarantee $ 2,521, $ - $ - $ - $ - $ - $ - $ - $ - $ - $ PSCOC Awards $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Instructional Materials Cash (50%) $ - $ 9, $ - $ - $ - $ - $ - $ - $ - $ - $ State Flow-through Grants $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 3, $ Other Restricted Grants Federal Direct $ - $ - $ - $ - $ - $ - $ - $ 34, $ - $ - $ Restricted Grants From the Federal Government Through the St $ - $ - $ 243, $ - $ - $ - $ - $ - $ - $ - $ - Total Revenue $ 2,524, $ 9, $ 243, $ 140, $ 65,06 $ 5,98 $ 41, $ 34, $ 1, $ 3, $ 33, Instruction $ 1,259, $ 25, $ - $ 49, $ 42, $ 5,98 $ 41, $ - $ 1, $ - $ 24, Attendance and Social Work Services $ 60, $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Guidance Services $ 87, $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Health Services $ 40, $ - $ - $ - $ - $ - $ - $ 22, $ - $ - $ 2, Psychological Services $ 18, $ - $ - $ - $ 13, $ - $ - $ - $ - $ - $ Speech Pathology and Audiology Services $ 81, $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Occupational Therapy-Related Services $ 12, $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Other Support Services-Student $ 58, $ - $ - $ 1, $ 9, $ - $ - $ - $ - $ - $ Library/Media Services $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 3, $ Other Support Services-Instructional Staff $ - $ - $ - $ 67, $ - $ - $ - $ - $ - $ - $ 3, Board of Education $ 233, $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2, Fiscal Services $ 83, $ - $ - $ - $ - $ - $ - $ 1, $ - $ - $ Printing, Publishing, and Duplicating Services $ 22, $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Administrative Technology Services $ 99, $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Other Support Services-Central Services $ 3, $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Operation of Buildings $ 278, $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Other Operation & Maintenance of Plant $ 31, $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Food Services Operations $ - $ - $ 250, $ - $ - $ - $ - $ - $ - $ - $ Capital Outlay $ 142, $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -

4 Statement of Revenue, Expenditures and Changes in Fund Balance Description Operational Total Instructional Mater Food Services Title I - IASA Entitlement IDEA-B English Language Acquisit Title I School Improvemen Title XIX MEDICAID 3/21 Y Dual Credit Instructional GO Library Bonds K-3 Plus Total Expenditure $ 2,512, $ 25, $ 250, $ 119, $ 65,06 $ 5,98 $ 41, $ 24,00 $ 1, $ 3, $ 32, Total Other Financing Sources (Uses) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Excess (deficiency) of revenues and other financing sources over expenditures and other financing uses $ 11, $ (15,749.39) $ (6,348.85) $ 21, $ - $ - $ - $ 10, $ - $ - $ Fund Balance, Beginning of year $ 34, $ 19, $ (11,505.23) $ (21,035.87) $ - $ - $ - $ 24, $ - $ - $ (18,692.09) Fund Balance, End of year $ 45, $ 3, $ (17,854.08) $ - $ - $ - $ - $ 34, $ - $ - $ (18,433.20)

5 Statement of Revenue, Expenditures and Changes in Fund B Description Teacher & School Leader I Teacher and School Leader Public School Capital Out Special Capital Outlay- St Capital Improvements HB Capital Improvements SB Capital Improvements SB9 Total Ad Valorem Taxes School District Fees Adults/Food Services Fees Educational Contributions and Donations From Private Sources Refund of Prior Year s Expenditures Revenue from District State Equalization Guarantee PSCOC Awards Instructional Materials Cash (50%) State Flow-through Grants Other Restricted Grants Federal Direct $ - $ - $ - $ - $ 192, $ - $ 95, $ 287, $ - $ - $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ - $ - $ - $ 45 $ - $ - $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ - $ - $ - $ 1, $ - $ - $ - $ - $ - $ - $ - $ 287, $ - $ - $ - $ - $ - $ - $ - $ 2,521, $ - $ - $ 217, $ - $ - $ - $ - $ 217, $ - $ - $ - $ - $ - $ - $ - $ 9, $ 37, $ 34, $ - $ 33, $ - $ 7,09 $ - $ 115, $ - $ - $ - $ - $ - $ - $ - $ 34, Restricted Grants From the Federal Government Through the St $ - $ - $ - $ - $ - $ - $ - $ 243, Total Revenue $ 37, $ 34, $ 217, $ 33, $ 192, $ 7,09 $ 95, $ 3,720, Instruction Attendance and Social Work Services Guidance Services Health Services Psychological Services Speech Pathology and Audiology Services Occupational Therapy-Related Services Other Support Services-Student Library/Media Services Other Support Services-Instructional Staff Board of Education Fiscal Services Printing, Publishing, and Duplicating Services Administrative Technology Services Other Support Services-Central Services Operation of Buildings Other Operation & Maintenance of Plant Food Services Operations Capital Outlay $ 37, $ 34, $ - $ - $ - $ - $ - $ 1,522, $ - $ - $ - $ - $ - $ - $ - $ 60, $ - $ - $ - $ - $ - $ - $ - $ 87, $ - $ - $ - $ - $ - $ - $ - $ 65, $ - $ - $ - $ - $ - $ - $ - $ 31, $ - $ - $ - $ - $ - $ - $ - $ 81, $ - $ - $ - $ - $ - $ - $ - $ 12, $ - $ - $ - $ - $ - $ - $ - $ 69, $ - $ - $ - $ - $ - $ - $ - $ 3, $ - $ - $ - $ - $ - $ - $ - $ 71, $ - $ - $ - $ - $ 1, $ - $ $ 239, $ - $ - $ - $ - $ - $ - $ - $ 84, $ - $ - $ - $ - $ - $ - $ - $ 22, $ - $ - $ - $ - $ - $ - $ - $ 99, $ - $ - $ - $ - $ - $ - $ - $ 3, $ - $ - $ - $ - $ - $ - $ - $ 278, $ - $ - $ - $ - $ - $ - $ - $ 31, $ - $ - $ - $ - $ - $ - $ - $ 250, $ - $ - $ 217, $ - $ 196, $ 7, $ 94, $ 658,296.12

6 Statement of Revenue, Expenditures and Changes in Fund B Description Teacher & School Leader I Teacher and School Leader Public School Capital Out Special Capital Outlay- St Capital Improvements HB Capital Improvements SB Capital Improvements SB9 Total Total Expenditure $ 37, $ 34, $ 217, $ - $ 198, $ 7, $ 95, $ 3,673, Total Other Financing Sources (Uses) $ - $ - $ - $ - $ - $ - $ - $ - Excess (deficiency) of revenues and other financing sources over expenditures and other financing uses $ - $ - $ - $ 33, $ (5,887.79) $ (51.00) $ (621.91) $ 47, Fund Balance, Beginning of year $ - $ - $ - $ (33,549.75) $ 10, $ (7,09) $ 2, $ (351.07) Fund Balance, End of year $ - $ - $ - $ - $ 4, $ (7,141.00) $ 2, $ 47,301.50

7 Checks, Payroll Disbursements and cash adjusting journal entries, if any (all funds) 6/1/2018-6/30/2018 Bank: US Bank Date Number Payee Amount 6/7/ ADP, Inc. $ 50, /11/ First Financial Administrators April $ 1, /11/ New Mexico Public Schools Ins. $ 20, /11/ NM Retiree Health Care Authori $ 3, /14/ Albuquerque Public Schools Nui Food Aug - February $ 160, /15/ New Mexico Educational Retirem $ 31, /15/ US Bank $ /20/ Barnes and Noble Booksellers Title 1 books for students $ 1, /20/ NKS, LLC/Little Sponges ELL materials $ 4, /21/ ADP, Inc. $ 50, /22/ First Financial Administrators May $ 1, /22/ Accountability and Compliance, $ /22/ Albuquerque Bernalillo County $ 1, /22/ Albuquerque Image Products Excess copies qtr ended 5/18 $ /22/ Albuquerque Public Schools Nui Food - March, April $ 48, /22/ All American Waste Removal $ /22/ American Waste Removal, Inc $ /22/ Charter School Nursing Service $ 2, /22/ Lock & Key, LLC rekeying exterior $ /22/ Coppola Supply, Inc. $ /22/ Home Depot $ /22/ J3 Systems, LLC roof repair ins co-pay $ 1,00 6/22/ Level 3 $ /22/ Lewan & Associates, Inc. $ /22/ LSG and Associates INC. ancillary services $ 7, /22/ Marlin Business Bank copier lease $ 1, /22/ Matthews Fox, PC $ /22/ Measured Progress testing materials $ /22/ New Mexico Gas Company $ /22/ Orkin $ /22/ Pitney Bowes Purchase Power $ /22/ Poms & Associates $ 5 6/22/ Carson Dellosa Publishing, LLC Hands On Science curriculum $ 1,59 6/22/ Shred-it USA. Inc. $ /22/ TRU Air Systems. LLC HVAC repair $ /22/ Verizon Wireless $ /22/ Windstream Corporation $ /22/ PNM $ 5, /29/ ADP, Inc. $ /29/ Charter School Nursing Service K3 Plus nursing services $ 1, /29/ NKS, LLC/Little Sponges Curriculum for K3 plus $ 2,10 6/29/ Measured Progress testing matl $ /29/ Scofield, Mary Petty Cash Cust Refunds of cafe balances staff $ Total $ 405,137.28

8 Instruction-Salaries Expense $ 31, $ 29, $ - $ 2, Instruction-Salaries Expense $ 576, $ 535, $ - $ 40, Instruction-Salaries Expense $ 42, $ 84, $ - $ (41,936.27) Instruction-Salaries Expense $ 132,50 $ 119, $ - $ 13, Instruction-Salaries Expense $ 18,00 $ 28, $ - $ (10,543.05) Instruction-Salaries Expense $ 109, $ 116, $ - $ (7,265.48) Instruction-Salaries Expense $ 21,25 $ 21, $ - $ Instruction-Additional Compensation $ 9, $ 8, $ - $ Instruction-Additional Compensation $ - $ 4, $ - $ (4,199.09) Instruction-Additional Compensation $ 8,00 $ 6, $ - $ 1, Instruction-Educational Retirement $ 125, $ 128, $ - $ (2,426.70) Instruction-ERA - Retiree Health $ 19, $ 18, $ - $ 1, Instruction-FICA Payments $ 1, $ 2, $ - $ (108.74) Instruction-Medicare Payments $ 14, $ 13, $ - $ 1, Instruction-Medicare Payments $ - $ 8.14 $ - $ (8.14) Instruction-Health and Medical Premiums $ 100, $ 99, $ - $ Instruction-Health and Medical Premiums $ - $ $ - $ (63.06) Instruction-Life $ 1, $ 1, $ - $ Instruction-Life $ - $ 0.88 $ - $ (0.88) Instruction-Dental $ 5, $ 5, $ - $ Instruction-Dental $ - $ 3.06 $ - $ (3.06) Instruction-Vision $ 1,14 $ $ - $ Instruction-Disability $ $ 1, $ - $ (453.96) Instruction-Unemployment Compensation $ 3, $ 2, $ - $ Instruction-Unemployment Compensation $ - $ 2.00 $ - $ (2.00) Instruction-Workers Compensation Premium $ 16, $ 15, $ - $ Instruction-Workers Compensation Employer's Fe$ 62 $ $ - $ Instruction-Other Professional/Technical Services $ 10,60 $ 4, $ - $ 5, Instruction-Other Charges $ - $ $ - $ (396.00) Instruction-Other Textbooks $ - $ $ - $ (459.75) Instruction-Software $ 6,10 $ 5, $ - $ Instruction-General Supplies and Materials $ 5,00 $ 3, $ - $ 1, Instruction-Supply Assets ($5,000 or Less) $ - $ 1, $ - $ (1,523.00)

9 Subtotal of Element: [Function] Instruction $ 1,262, $ 1,259, $ - $ 3, Attendance and Social Work Services-Salaries E $ 42,00 $ 41, $ - $ Attendance and Social Work Services-Education $ 5, $ 5, $ - $ Attendance and Social Work Services-ERA - Ret $ 84 $ $ - $ Attendance and Social Work Services-Medicare $ $ $ - $ Attendance and Social Work Services-Health and $ 3, $ 3, $ - $ Attendance and Social Work Services-Life $ 6 $ $ - $ Attendance and Social Work Services-Dental $ $ $ - $ (4.08) Attendance and Social Work Services-Vision $ $ $ - $ Attendance and Social Work Services-Disability $ $ $ - $ (1.28) Attendance and Social Work Services-Unemploy $ $ $ - $ Attendance and Social Work Services-Workers C $ 3, $ - $ - $ 3, Attendance and Social Work Services-Workers C $ 10 $ 3, $ - $ (3,253.82) Attendance and Social Work Services-Other Prof $ 4,40 $ 3, $ - $ Guidance Services-Salaries Expense $ 32,25 $ 32, $ - $ Guidance Services-Salaries Expense $ 32,25 $ 32, $ - $ (57.78) Guidance Services-Educational Retirement $ 8, $ 9, $ - $ (416.52) Guidance Services-ERA - Retiree Health $ 1,29 $ 1, $ - $ (62.64) Guidance Services-Medicare Payments $ $ $ - $ Guidance Services-Health and Medical Premium $ 10, $ 10, $ - $ Guidance Services-Life $ 6 $ $ - $ Guidance Services-Dental $ $ $ - $ Guidance Services-Vision $ $ $ - $ (5.76) Guidance Services-Unemployment Compensatio $ $ $ - $ Health Services-Salaries Expense $ 30,16 $ 30, $ - $ Health Services-Additional Compensation $ - $ $ - $ (619.15) Health Services-Educational Retirement $ 4, $ 4, $ - $ (85.63) Health Services-ERA - Retiree Health $ $ $ - $ (12.51) Health Services-Medicare Payments $ $ $ - $ Health Services-Health and Medical Premiums $ 3, $ 3, $ - $ Health Services-Life $ 6 $ $ - $ Health Services-Dental $ $ $ - $ (4.08)

10 Health Services-Vision $ $ $ - $ Health Services-Unemployment Compensation $ $ $ - $ Health Services-Other Professional/Technical Se $ 22,00 $ $ - $ 21, Health Services-General Supplies and Materials $ 1,00 $ $ - $ Psychological Services-Salaries Expense $ - $ 10, $ - $ (10,999.50) Psychological Services-Educational Retirement $ - $ 1, $ - $ (1,530.10) Psychological Services-ERA - Retiree Health $ - $ $ - $ (220.20) Psychological Services-Medicare Payments $ - $ $ - $ (158.70) Psychological Services-Unemployment Compens $ - $ $ - $ (36.90) Psychological Services-Diagnosticians - Contract $ - $ 14 $ - $ (14) Psychological Services-Psychologists - Contracte $ - $ 2, $ - $ (2,275.00) Psychological Services-Software $ - $ 1,44 $ - $ (1,44) Psychological Services-Software $ 1,50 $ 1,20 $ - $ Psychological Services-General Supplies and Ma $ 1,00 $ $ - $ Speech Pathology and Audiology Services-Salari $ 30,16 $ 32, $ - $ (1,966.60) Speech Pathology and Audiology Services-Additi $ - $ $ - $ (38.07) Speech Pathology and Audiology Services-Educa$ 4, $ 4, $ - $ (400.67) Speech Pathology and Audiology Services-ERA - $ $ $ - $ (57.78) Speech Pathology and Audiology Services-Medic $ $ $ - $ Speech Pathology and Audiology Services-Health$ - $ 4, $ - $ (4,705.89) Speech Pathology and Audiology Services-Life $ 6 $ $ - $ (2.75) Speech Pathology and Audiology Services-Denta $ $ $ - $ (109.20) Speech Pathology and Audiology Services-Vision $ $ $ - $ (15.21) Speech Pathology and Audiology Services-Disab $ - $ $ - $ (32.87) Speech Pathology and Audiology Services-Unem $ $ 9.00 $ - $ Speech Pathology and Audiology Services-Unem $ - $ $ - $ (86.19) Speech Pathology and Audiology Services-Speec$ 46,00 $ 38, $ - $ 7, Speech Pathology and Audiology Services-Gene $ - $ $ - $ (44.98) Occupational Therapy-Related Services-Occupat $ 18,00 $ 12, $ - $ 5, Other Support Services-Student-Salaries Expens $ 40,25 $ 40, $ - $ (2.53) Other Support Services-Student-Additional Comp $ - $ 6, $ - $ (6,280.81) Other Support Services-Student-Educational Ret $ 5, $ 5, $ - $ Other Support Services-Student-Educational Ret $ - $ $ - $ (871.65) Other Support Services-Student-ERA - Retiree H $ $ $ - $

11 Other Support Services-Student-ERA - Retiree H $ - $ $ - $ (126.50) Other Support Services-Student-Medicare Payme$ $ $ - $ Other Support Services-Student-Medicare Payme$ - $ $ - $ (92.35) Other Support Services-Student-Life $ 6 $ $ - $ Other Support Services-Student-Disability $ $ $ - $ Other Support Services-Student-Unemployment C$ $ $ - $ Other Support Services-Student-Unemployment C$ - $ 6.21 $ - $ (6.21) Other Support Services-Student-Workers Compe $ - $ $ - $ (90.30) Other Support Services-Student-Professional De $ - $ 3, $ - $ (3,049.00) Other Support Services-Student-Other Profession$ 1,00 $ $ - $ Subtotal of Element: [Function] Other Support Services-Student $ 361, $ 359, $ - $ 1, Board of Education-Salaries Expense $ 110,50 $ 110, $ - $ Board of Education-Salaries Expense $ 57,00 $ 56, $ - $ Board of Education-Educational Retirement $ 23, $ 23, $ - $ Board of Education-ERA - Retiree Health $ 3,35 $ 3, $ - $ Board of Education-Medicare Payments $ 2, $ 2, $ - $ Board of Education-Health and Medical Premium $ 9, $ 9, $ - $ Board of Education-Life $ 12 $ $ - $ Board of Education-Dental $ $ $ - $ (8.16) Board of Education-Vision $ $ $ - $ Board of Education-Disability $ 12 $ $ - $ Board of Education-Unemployment Compensatio $ $ $ - $ Board of Education-Workers Compensation Prem$ 2, $ 2, $ - $ Board of Education-Workers Compensation Emp $ 4 $ $ - $ Board of Education-Professional Development $ - $ $ - $ (525.00) Board of Education-Auditing $ 12,00 $ 13, $ - $ (1,437.51) Board of Education-Legal $ 10,50 $ 4, $ - $ 6, Board of Education-Other Professional/Technical $ 6,50 $ 5, $ - $ Board of Education-General Supplies and Materia$ - $ 2 $ - $ (2) Subtotal of Element: [Function] Board of Education $ 238, $ 233, $ - $ 5,

12 Fiscal Services-Salaries Expense $ 61,00 $ 60, $ - $ Fiscal Services-Additional Compensation $ - $ 3, $ - $ (3,763.90) Fiscal Services-Educational Retirement $ 8, $ 8, $ - $ Fiscal Services-ERA - Retiree Health $ 1,22 $ 1, $ - $ Fiscal Services-Medicare Payments $ $ $ - $ Fiscal Services-Life $ 6 $ $ - $ Fiscal Services-Unemployment Compensation $ $ $ - $ Fiscal Services-Workers Compensation Premium $ 1,92 $ 1, $ - $ Fiscal Services-Workers Compensation Employe $ 4 $ $ - $ Fiscal Services-Professional Development $ 1,00 $ - $ - $ 1, Fiscal Services-Other Professional/Technical Ser $ 5,38 $ 5, $ - $ (331.54) Printing, Publishing, and Duplicating Services-Re $ 15,40 $ 14, $ - $ Printing, Publishing, and Duplicating Services-Ot $ 1,40 $ 1, $ - $ (39.18) Printing, Publishing, and Duplicating Services-Ge $ 5,00 $ 6, $ - $ (1,268.18) Administrative Technology Services-Salaries Exp $ 56,00 $ 55, $ - $ Administrative Technology Services-Educational $ 7, $ 7, $ - $ (39.78) Administrative Technology Services-ERA - Retire $ 1,12 $ 1, $ - $ (5.81) Administrative Technology Services-Medicare Pa $ $ $ - $ Administrative Technology Services-Health and M$ 3, $ 3, $ - $ Administrative Technology Services-Life $ 6 $ $ - $ Administrative Technology Services-Dental $ $ $ - $ (4.08) Administrative Technology Services-Unemployme$ $ $ - $ Administrative Technology Services-Other Profes $ 4,40 $ 3, $ - $ Administrative Technology Services-Software $ 20,72 $ 19, $ - $ Administrative Technology Services-General Sup $ 11,50 $ 4, $ - $ 7, Administrative Technology Services-Supply Asse $ - $ 2, $ - $ (2,028.14) Other Support Services-Central Services-Other C $ $ 1, $ - $ (935.11) Other Support Services-Central Services-Genera $ 3,00 $ 1, $ - $ 1, Subtotal of Element: [Function] Other Support Services-Central Services $ 212, $ 208, $ - $ 3, Operation of Buildings-Salaries Expense $ 52,00 $ 52, $ - $ (655.55) Operation of Buildings-Additional Compensation $ - $ 2, $ - $ (2,962.91) Operation of Buildings-Educational Retirement $ 7, $ 7, $ - $ (502.95)

13 Operation of Buildings-ERA - Retiree Health $ 1,04 $ 1, $ - $ (72.42) Operation of Buildings-Medicare Payments $ $ $ - $ (52.46) Operation of Buildings-Life $ 12 $ $ - $ Operation of Buildings-Unemployment Compensa $ $ $ - $ Operation of Buildings-Workers Compensation P $ $ $ - $ Operation of Buildings-Workers Compensation E $ 4 $ $ - $ Operation of Buildings-Maintenance & Repair Fur $ - $ $ - $ (369.26) Operation of Buildings-Maintenance & Repair - B $ - $ 1, $ - $ (1,121.49) Operation of Buildings-Electricity $ 66,00 $ 67, $ - $ (1,226.99) Operation of Buildings-Natural Gas (Buildings) $ 8,50 $ 8, $ - $ (104.18) Operation of Buildings-Water/Sewage $ 22,00 $ 22, $ - $ (769.68) Operation of Buildings-Communication Services $ 8,50 $ 16, $ - $ (7,621.95) Operation of Buildings-Rental of Equipment and V$ 1,44 $ 1, $ - $ (414.04) Operation of Buildings-Property/Liability Insuranc $ 67, $ 68, $ - $ (384.00) Operation of Buildings-Other Contract Services $ 18,50 $ 13, $ - $ 4, Operation of Buildings-General Supplies and Mat $ 10,50 $ 10, $ - $ Operation of Buildings-Supply Assets ($5,000 or $ - $ 1, $ - $ (1,999.99) Other Operation & Maintenance of Plant-Mainten $ - $ $ - $ (560.09) Other Operation & Maintenance of Plant-Mainten $ 21, $ 30, $ - $ (8,192.66) Other Operation & Maintenance of Plant-Other C $ 22, $ - $ - $ 22, Other Operation & Maintenance of Plant-General $ 1,00 $ $ - $ Subtotal of Element: [Function] Other Operation & Maintenance of Plant $ 310, $ 309, $ - $ Capital Outlay-Lease Purchase $ 150, $ 142, $ - $ 8, Subtotal of Element: [Function] Capital Outlay $ 150, $ 142, $ - $ 8, Subtotal of Element: [Fund] Operational $ 2,536, $ 2,512, $ - $ 23, Instruction-Instructional Materials Credit - 50% Te$ 8,94 $ 9, $ - $ (598.60) Instruction-Instructional Materials Cash - 50% Te $ 17, $ 8, $ - $ 9, Instruction-Software $ - $ 7, $ - $ (7,015.48)

14 Subtotal of Element: [Function] Instruction $ 26, $ 25, $ - $ 1, Subtotal of Element: [Fund] Total Instructional Materials Sub-Fund $ 26, $ 25, $ - $ 1, Food Services Operations-Salaries Expense $ 19,25 $ 33, $ - $ (14,235.68) Food Services Operations-Educational Retiremen$ 2, $ 4, $ - $ (1,986.81) Food Services Operations-ERA - Retiree Health $ $ $ - $ (286.01) Food Services Operations-Medicare Payments $ $ $ - $ (207.43) Food Services Operations-Life $ 6 $ $ - $ (36.35) Food Services Operations-Unemployment Comp $ $ $ - $ (34.28) Food Services Operations-Workers Compensatio $ - $ $ - $ (311.78) Food Services Operations-Workers Compensatio $ 2 $ $ - $ (5.80) Food Services Operations-Other Professional/Te $ - $ $ - $ (137.00) Food Services Operations-Other Charges $ - $ 12 $ - $ (12) Food Services Operations-Maintenance & Repair $ - $ $ - $ (526.44) Food Services Operations-Software $ - $ $ - $ (619.00) Food Services Operations-Food $ 226, $ 208, $ - $ 18, Food Services Operations-General Supplies and $ $ $ - $ Subtotal of Element: [Function] Food Services Operations $ 250, $ 250, $ - $ Subtotal of Element: [Fund] Food Services $ 250, $ 250, $ - $ Instruction-Salaries Expense $ 35,02 $ 36, $ - $ (1,185.74) Instruction-Educational Retirement $ 4, $ 5, $ - $ (164.57) Instruction-ERA - Retiree Health $ $ $ - $ (23.12) Instruction-Medicare Payments $ $ $ - $ Instruction-Health and Medical Premiums $ 3, $ 2, $ - $ Instruction-Life $ $ $ - $ Instruction-Dental $ $ $ - $ Instruction-Vision $ $ $ - $ Instruction-Unemployment Compensation $ $ $ - $ Instruction-Workers Compensation Premium $ $ $ - $ Instruction-Workers Compensation Employer's Fe$ 2 $ - $ - $ 2

15 Instruction-Other Textbooks $ - $ 3, $ - $ (3,825.00) Instruction-Software $ 3, $ - $ - $ 3, Instruction-General Supplies and Materials $ $ - $ - $ Subtotal of Element: [Function] Instruction $ 49, $ 49, $ - $ Other Support Services-Student-General Supplie $ - $ 1, $ - $ (1,522.00) Other Support Services-Student-General Supplie $ 1, $ - $ - $ 1, Subtotal of Element: [Function] Other Support Services-Student $ 1, $ 1, $ - $ Other Support Services-Instructional Staff-Salarie $ 54,00 $ 53, $ - $ Other Support Services-Instructional Staff-Educa $ 7, $ 7, $ - $ Other Support Services-Instructional Staff-ERA - $ 1,08 $ 1, $ - $ (0.04) Other Support Services-Instructional Staff-Medica$ $ $ - $ Other Support Services-Instructional Staff-Health $ 3, $ 3, $ - $ (117.04) Other Support Services-Instructional Staff-Life $ $ $ - $ (0.40) Other Support Services-Instructional Staff-Dental $ $ $ - $ (0.08) Other Support Services-Instructional Staff-Disabi $ 11 $ $ - $ (0.16) Other Support Services-Instructional Staff-Unemp$ $ $ - $ Other Support Services-Instructional Staff-Worke $ $ $ - $ (862.61) Other Support Services-Instructional Staff-Worke $ $ $ - $ Subtotal of Element: [Function] Other Support Services-Instructional Staff $ 67, $ 67, $ - $ - 10 Subtotal of Element: [Fund] Title I - IASA $ 119, $ 119, $ - $ Instruction-Salaries Expense $ 33, $ 33, $ - $ Instruction-Educational Retirement $ 4, $ 4, $ - $ Instruction-ERA - Retiree Health $ $ $ - $ Instruction-Medicare Payments $ $ $ - $ Instruction-Health and Medical Premiums $ 3, $ 2, $ - $ Instruction-Life $ $ $ - $ Instruction-Dental $ $ $ - $

16 Instruction-Unemployment Compensation $ $ $ - $ Instruction-Workers Compensation Premium $ - $ $ - $ (544.46) Instruction-Workers Compensation Employer's Fe$ 2 $ - $ - $ 2 Subtotal of Element: [Function] Instruction $ 42, $ 42, $ - $ Psychological Services-Salaries Expense $ 10, $ 10, $ - $ (484.95) Psychological Services-Educational Retirement $ - $ 1, $ - $ (1,528.93) Psychological Services-ERA - Retiree Health $ - $ $ - $ (219.96) Psychological Services-Medicare Payments $ - $ $ - $ (159.51) Psychological Services-Unemployment Compens $ - $ $ - $ (52.37) Psychological Services-Workers Compensation P$ - $ $ - $ (170.31) Psychological Services-Workers Compensation E$ - $ 4.30 $ - $ (4.30) Psychological Services-Workers Compensation E$ - $ $ - $ (21.50) Other Support Services-Student-Additional Comp $ 9,00 $ 7, $ - $ 1, Other Support Services-Student-Educational Ret $ 1, $ 1, $ - $ Other Support Services-Student-ERA - Retiree H $ $ $ - $ Other Support Services-Student-Medicare Payme$ $ $ - $ Other Support Services-Student-Unemployment C$ 5 $ $ - $ Other Support Services-Student-Workers Compe $ 1,06 $ - $ - $ 1, Other Support Services-Student-Workers Compe $ 4 $ - $ - $ 4 Subtotal of Element: [Function] Other Support Services-Student $ 22, $ 22, $ - $ Subtotal of Element: [Fund] Entitlement IDEA-B $ 65,06 $ 65,06 $ - $ Food Services Operations-Food $ 18, $ - $ - $ 18, Subtotal of Element: [Function] Food Services Operations $ 18, $ - $ - $ 18, Subtotal of Element: [Fund] Fresh Fruit and Vegatable $ 18, $ - $ - $ 18, Instruction-Additional Compensation $ - $ 1, $ - $ (1,625.00) Instruction-Educational Retirement $ - $ $ - $ (225.88)

17 Instruction-ERA - Retiree Health $ - $ $ - $ (32.50) Instruction-Medicare Payments $ - $ $ - $ (23.56) Instruction-Unemployment Compensation $ - $ 5.06 $ - $ (5.06) Instruction-Professional Development $ 5,98 $ - $ - $ 5, Instruction-Other Textbooks $ - $ 4, $ - $ (4,068.00) Subtotal of Element: [Function] Instruction $ 5,98 $ 5,98 $ - $ - 10 Subtotal of Element: [Fund] English Language Acquisition $ 5,98 $ 5,98 $ - $ Instruction-Fixed Assets (More Than $5,000) $ 15, $ 37,58 $ - $ (22,032.00) Instruction-Supply Assets ($5,000 or Less) $ 26, $ 4, $ - $ 22, Subtotal of Element: [Function] Instruction $ 41, $ 41, $ - $ - 10 Subtotal of Element: [Fund] Title I School Improvement $ 41, $ 41, $ - $ Health Services-Other Professional/Technical Se $ 22,31 $ 22, $ - $ (0.20) 10 Subtotal of Element: [Function] Health Services $ 22,31 $ 22, $ - $ (0.20) Fiscal Services-Other Professional/Technical Ser $ 1,69 $ 1, $ - $ Subtotal of Element: [Function] Fiscal Services $ 1,69 $ 1, $ - $ Subtotal of Element: [Fund] Title XIX MEDICAID 3/21 Years $ 24,00 $ 24,00 $ - $ Instruction-Other Textbooks $ 1, $ 1, $ - $ - 10 Subtotal of Element: [Function] Instruction $ 1, $ 1, $ - $ - 10 Subtotal of Element: [Fund] Dual Credit Instructional Materials $ 1, $ 1, $ - $ Library/Media Services-Library And Audio-Visual $ 3, $ 3, $ - $ - 10

18 Subtotal of Element: [Function] Library/Media Services $ 3, $ 3, $ - $ - 10 Subtotal of Element: [Fund] GO Library SB66 $ 3, $ 3, $ - $ Instruction-Salaries Expense $ 15, $ 11, $ - $ 3, Instruction-Salaries Expense $ 3, $ 3, $ - $ Instruction-Salaries Expense $ 2, $ 1, $ - $ Instruction-Salaries Expense $ 1, $ 1, $ - $ Instruction-Educational Retirement $ 3, $ 2, $ - $ Instruction-ERA - Retiree Health $ $ $ - $ Instruction-Medicare Payments $ $ $ - $ Instruction-Unemployment Compensation $ $ $ - $ Instruction-Other Textbooks $ - $ 2,10 $ - $ (2,10) Instruction-General Supplies and Materials $ $ - $ - $ Subtotal of Element: [Function] Instruction $ 28, $ 24, $ - $ 4, Health Services-Other Professional/Technical Se $ 2, $ 2, $ - $ (47.05) Speech Pathology and Audiology Services-Speec$ 25 $ - $ - $ Other Support Services-Student-Salaries Expens $ 1, $ - $ - $ 1, Other Support Services-Student-Educational Ret $ $ - $ - $ Other Support Services-Student-ERA - Retiree H $ $ - $ - $ Other Support Services-Student-Medicare Payme$ $ - $ - $ Other Support Services-Student-Unemployment C$ 6.00 $ - $ - $ 6.00 Subtotal of Element: [Function] Other Support Services-Student $ 4,84 $ 2, $ - $ 2, Other Support Services-Instructional Staff-Salarie $ 2, $ 2, $ - $ Other Support Services-Instructional Staff-Educa $ $ $ - $ Other Support Services-Instructional Staff-ERA - $ $ $ - $ Other Support Services-Instructional Staff-Medica$ $ $ - $ Other Support Services-Instructional Staff-Unemp$ 9.00 $ 3.71 $ - $

19 Subtotal of Element: [Function] Other Support Services-Instructional Staff $ 3, $ 3, $ - $ Board of Education-Salaries Expense $ 4, $ 2, $ - $ 2, Board of Education-Educational Retirement $ 66 $ $ - $ Board of Education-ERA - Retiree Health $ $ $ - $ Board of Education-Medicare Payments $ $ $ - $ Board of Education-Unemployment Compensatio $ 1 $ - $ - $ 1 Subtotal of Element: [Function] Board of Education $ 5, $ 2, $ - $ 2, Subtotal of Element: [Fund] K-3 Plus $ 42, $ 32, $ - $ 9, Instruction-Additional Compensation $ 107,06 $ 36, $ - $ 70, Instruction-Medicare Payments $ 1, $ $ - $ 1, Subtotal of Element: [Function] Instruction $ 108, $ 37, $ - $ 71, Subtotal of Element: [Fund] Teacher & School Leader Individual Incentive Pay $ 108, $ 37, $ - $ 71, Instruction-Additional Compensation $ 39, $ 34, $ - $ 4, Instruction-FICA Payments $ - $ $ - $ (112.51) Instruction-Medicare Payments $ $ $ - $ Subtotal of Element: [Function] Instruction $ 39, $ 34, $ - $ 4, Subtotal of Element: [Fund] Teacher and School Leader Group Incentive Pay $ 39, $ 34, $ - $ 4, Capital Outlay-Lease Purchase $ 217, $ 217, $ - $ - 10 Subtotal of Element: [Function] Capital Outlay $ 217, $ 217, $ - $ - 10 Subtotal of Element: [Fund] Public School Capital Outlay $ 217, $ 217, $ - $ Board of Education-County Tax Collection Costs $ 1, $ 1, $ - $ - 10