DEPARTMENT OF EDUCATION LEA
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1 Combined Balance Sheet -- All Fund Types and Account Groups Exhibit F-I-A GOVERNMENTAL PROPRIETARY FIDUCIARY ACCOUNT Special Debt Capital Enterp/ GROUPS Description General Revenue Service Projects Internal Trust Agency F/A L/T Dept Assets and Other Debits: Assets: Cash $930, $572, $2,709, $1,380, $0.00 $105, $0.00 Investments $100, $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Receivables $13, $98, $0.00 $1, $0.00 $0.00 $0.00 Interfund Receivables $218, $50, $0.00 $0.00 $0.00 $0.00 $0.00 Inventories $0.00 $53, $0.00 $0.00 $0.00 $0.00 $0.00 Other Assets ($4,797.11) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $55,266, Construction In Progress $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $955, Other Debits: Amounts Available $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $474, Amounts to be Provided $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $33,184, Other Debits Total Assets and Other Debits: $1,257, $774, $2,709, $1,382, $0.00 $105, $89,881, Liabilities and Fund Equity: Liabilities: Claims Payable $0.00 $77, $0.00 $0.00 $0.00 $1, $0.00 Interfund Payable $50, $218, $0.00 $0.00 $0.00 $0.00 $0.00 Other Liabilities $41, $156, $0.00 $0.00 $0.00 ($31.33) $0.00 Long-Term Liabilities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $33,659, Total Liabilities: $91, $452, $0.00 $0.00 $0.00 $1, $33,659, Fund Equity: Investments in General Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $56,222, Contributed Capital Reserved Fund Balance $1,327, $466, $0.00 $106, $0.00 $0.00 $0.00 Unreserved Fund balance ($162,038.30) ($144,316.73) $2,709, $1,275, $0.00 $104, $0.00 Total Fund Equity: $1,165, $321, $2,709, $1,382, $0.00 $104, $56,222, Total Liabilities and Fund Equity: $1,257, $774, $2,709, $1,382, $0.00 $105, $89,881, /13/2018 8:49:51 AM Pulled from Production
2 Exhibit F-II-A GOVERNMENTAL FIDUCIARY General Special Revenue Debt Service Capital Projects Expendable Trust Total State Sources $5,607, $0.00 $0.00 $53, $0.00 $5,661, Federal Sources $24, $1,347, $0.00 $0.00 $0.00 $1,372, Local Sources $1,172, $122, $2,221, $0.00 $35, $3,552, Other Sources $68, $36, $0.00 $0.00 $0.00 $104, Total : $6,873, $1,506, $2,221, $53, $35, $10,690, Instructional Services $3,828, $498, $0.00 $76, $5, $4,409, Instructional Support Services $1,162, $300, $0.00 $0.00 $8, $1,471, Operation & Maintenance Services $838, $16, $0.00 $152, $0.00 $1,008, Auxiliary Services $647, $793, $0.00 $334, $0.00 $1,775, General Administrative Services $800, $128, $0.00 $0.00 $0.00 $929, Capital Outlay $0.00 Debt Service $0.00 $0.00 $117, $40, $0.00 $157, Other $112, $89, $0.00 $0.00 $2, $205, Total : $7,391, $1,827, $117, $604, $16, $9,957, Other Fund Sources (Uses) Other Fund Sources: $15, $15, $115, $0.00 $0.00 $146, Other Fund Uses: $0.00 $7, $115, $0.00 $17, $140, Total Other Fund Sources (Uses): $15, $7, $0.00 $0.00 ($17,878.65) $6, Excess and Other Sources Over (Under) and Other Fund Uses: ($501,582.75) ($313,556.36) $2,103, ($550,685.15) $1, $739, Beginning Fund Balance - October 1: $1,667, $635, $605, $1,932, $103, $4,944, Ending Fund Balance: $1,165, $321, $2,709, $1,382, $104, $5,684, /13/2018 8:52:41 AM Pulled from Production
3 Exhibit F-III-A GENERAL VARIANCE SPECIAL REVENUE VARIANCE Description Budget Actual (Unfavorable) Budget Actual (Unfavorable) State Sources $13,201, $5,607, ($7,594,620.01) $0.00 $0.00 $0.00 Federal Sources $90, $24, ($65,267.09) $4,120, $1,347, ($2,773,014.88) Local Sources $2,929, $1,172, ($1,756,452.55) $327, $122, ($204,898.35) Other Sources $152, $68, ($83,727.75) $45, $36, ($9,301.21) Total : $16,373, $6,873, ($9,500,067.40) $4,493, $1,506, ($2,987,214.44) Instructional Services $9,436, $3,828, $5,608, $1,218, $498, $719, Instructional Support Services $2,637, $1,162, $1,474, $702, $300, $401, Operation & Maintenance Services $1,870, $838, $1,031, $34, $16, $18, Auxiliary Services $1,502, $647, $854, $2,315, $793, $1,521, General Administrative Services $1,276, $800, $476, $356, $128, $228, Special Revenue Outlay $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 General Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Other $211, $112, $98, $369, $89, $279, Total : $16,935, $7,391, $9,544, $4,996, $1,827, $3,168, Other Financing Sources: $754, $15, ($738,439.44) $400, $15, ($384,499.21) Other Financing Uses: $475, $0.00 $475, $4, $7, ($3,221.63) Total : $279, $15, ($263,173.44) $395, $7, ($387,720.84) Excess and Other Sources Over (Under) and Other Uses: ($282,460.00) ($501,582.75) ($219,122.75) ($107,191.00) ($313,556.36) ($206,365.36) Beginning Fund Balance - Oct. 1: $1,801, $1,667, ($133,955.86) $674, $635, ($39,015.05) Ending Fund Balance: $1,518, $1,165, ($353,078.61) $567, $321, ($245,380.41) 3/13/2018 8:54:16 AM Pulled from Production
4 Exhibit F-III-B DEBT SERVICE VARIANCE CAPITAL PROJECTS VARIANCE Description Budget Actual (Unfavorable) Budget Actual (Unfavorable) State Sources $505, $0.00 ($505,539.88) $229, $53, ($175,315.12) Federal Sources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Local Sources $1,794, $2,221, $427, $0.00 $0.00 $0.00 Other Sources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total : $2,299, $2,221, ($78,422.10) $229, $53, ($175,315.12) Instructional Services $0.00 $0.00 $0.00 $167, $76, $90, Instructional Support Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Operation & Maintenance Services $0.00 $0.00 $0.00 $0.00 $152, ($152,732.15) Auxiliary Services $0.00 $0.00 $0.00 $75, $334, ($258,425.00) Debt Administrative Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Capital Outlay $0.00 $0.00 $0.00 $1,852, $0.00 $1,852, Debt Service $1,737, $117, $1,620, $369, $40, $328, Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total : $1,737, $117, $1,620, $2,464, $604, $1,860, Other Financing Sources: $1,193, $115, ($1,078,309.26) $235, $0.00 ($235,568.76) Other Financing Uses: $1,753, $115, $1,638, $0.00 $0.00 $0.00 Total : ($560,425.76) $0.00 $560, $235, $0.00 ($235,568.76) Excess and Other Sources Over (Under) and Other Uses: $1, $2,103, $2,102, ($2,000,002.62) ($550,685.15) $1,449, Beginning Fund Balance - Oct. 1: $663, $605, ($57,858.39) $2,000, $1,932, ($67,162.80) Ending Fund Balance: $664, $2,709, $2,044, $0.00 $1,382, $1,382, /13/2018 8:55:22 AM Pulled from Production
5 Exhibit F-III-C EXPENDABLE TRUST Description Budget Actual TOTAL GOVERNMENT AND FUND TYPES VARIANCE AND EXPENDABLE TRUST FUNDS (Unfavorable) Budget Actual VARIANCE (Unfavorable) State Sources $0.00 $0.00 $0.00 $13,936, $5,661, ($8,275,475.01) Federal Sources $0.00 $0.00 $0.00 $4,210, $1,372, ($2,838,281.97) Local Sources $111, $35, ($75,815.66) $5,162, $3,552, ($1,610,048.78) Other Sources $0.00 $0.00 $0.00 $198, $104, ($93,028.96) Total : $111, $35, ($75,815.66) $23,507, $10,690, ($12,816,834.72) Instructional Services $27, $5, $22, $10,850, $4,409, $6,441, Instructional Support Services $84, $8, $75, $3,423, $1,471, $1,951, Operation & Maintenance Services $0.00 $0.00 $0.00 $1,905, $1,008, $897, Auxiliary Services $0.00 $0.00 $0.00 $3,893, $1,775, $2,117, Expendable Administrative Services $0.00 $0.00 $0.00 $1,633, $929, $704, Total Outlay $0.00 $0.00 $0.00 $1,852, $0.00 $1,852, Expendable Service $0.00 $0.00 $0.00 $2,107, $157, $1,949, Other $9, $2, $6, $590, $205, $385, Total : $121, $16, $104, $26,255, $9,957, $16,298, Other Financing Sources: $5, $0.00 ($5,075.00) $2,588, $146, ($2,441,891.67) Other Financing Uses: $5, $17, ($12,663.65) $2,238, $140, $2,098, Total : ($140.00) ($17,878.65) ($17,738.65) $349, $6, ($343,775.93) Excess and Other Sources Over (Under) and Other Uses: ($9,778.00) $1, $11, ($2,398,118.64) $739, $3,137, Beginning Fund Balance - Oct. 1: $41, $103, $61, $5,180, $4,944, ($236,204.35) Ending Fund Balance: $31, $104, $72, $2,782, $5,684, $2,901, /13/2018 8:56:29 AM Pulled from Production
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