STATE OF ALABAMA DEPARTMENT OF EDUCATION LEA
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1 LEA Budget System Combined Budget for,, and Changes in Fund Balances Governmental and Expendable Trust Funds Fiscal Year 2018, Fiscal Period Marion County Schools GOVERNMENTAL FIDUCIARY General Special Revenue Debt Service Capital Projects Expendable Trust Total State Sources $20,595, $0.00 $0.00 $1,124, $0.00 $21,719, Federal Sources $9, $3,835, $0.00 $0.00 $0.00 $3,844, Local Sources $3,967, $2,426, $0.00 $194, $389, $6,978, Other Sources $8, $75, $0.00 $0.00 $0.00 $83, Total : $24,580, $6,336, $0.00 $1,319, $389, $32,626, Instructional Services $15,300, $2,658, $0.00 $0.00 $225, $18,184, Instructional Support Services $3,918, $411, $0.00 $0.00 $26, $4,356, Operation & Maintenance Services $1,741, $334, $0.00 $503, $4, $2,584, Auxiliary Services $1,691, $2,184, $0.00 $17, $6, $3,898, General Administrative Services $977, $296, $0.00 $0.00 $0.00 $1,274, Capital Outlay $125, $0.00 $0.00 $975, $0.00 $1,100, Debt Service $0.00 $3, $0.00 $369, $0.00 $372, Other $445, $526, $0.00 $0.00 $102, $1,074, Total : $24,198, $6,415, $0.00 $1,865, $365, $32,845, Other Fund Sources (Uses) Other Fund Sources: $117, $828, $0.00 $0.00 $0.00 $946, Other Fund Uses: $678, $150, $0.00 $0.00 $0.00 $828, Total Other Fund Sources (Uses): ($560,683.65) $678, $0.00 $0.00 $0.00 $117, Excess and Other Sources Over (Under) and Other Fund Uses: ($179,245.69) $600, $0.00 ($546,437.38) $23, ($101,664.76) Beginning Fund Balance - October 1: $7,947, $1,397, $0.00 $2,351, $235, $11,932, Ending Fund Balance - September 30: $7,768, $1,998, $0.00 $1,804, $259, $11,831, /8/2018 1:50:09 PM Pulled from Production
2 Combined Balance Sheet -- All Fund Types and Account Groups Exhibit F-I-A Marion County Schools 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 $8,408, $935, $0.00 $2,346, $0.00 $221, $0.00 Investments $0.00 $14, $0.00 $0.00 $0.00 $14, $0.00 Receivables $34.05 $7.13 $0.00 $0.00 $0.00 $0.00 $0.00 Interfund Receivables $277, $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Inventories $0.00 $73, $0.00 $0.00 $0.00 $0.00 $0.00 Other Assets Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $55,409, Construction In Progress $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $515, Other Debits: Amounts Available Amounts to be Provided $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $450, Other Debits Total Assets and Other Debits: $8,686, $1,023, $0.00 $2,346, $0.00 $236, $56,374, Liabilities and Fund Equity: Liabilities: Claims Payable $0.00 $ $0.00 $0.00 $0.00 $0.00 $0.00 Interfund Payable $0.00 $0.00 $0.00 $277, $0.00 $0.00 $0.00 Other Liabilities $13, $48, $0.00 $0.00 $0.00 $0.00 $0.00 Long-Term Liabilities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $450, Total Liabilities: $13, $48, $0.00 $277, $0.00 $0.00 $450, Fund Equity: Investments in General Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $55,924, Contributed Capital Reserved Fund Balance $84, $274, $0.00 $396, $0.00 $18, $0.00 Unreserved Fund balance $8,588, $700, $0.00 $1,672, $0.00 $217, $0.00 Total Fund Equity: $8,673, $975, $0.00 $2,068, $0.00 $236, $55,924, Total Liabilities and Fund Equity: $8,686, $1,023, $0.00 $2,346, $0.00 $236, $56,374, /8/2018 1:51:05 PM Pulled from Production
3 Combined Statement of,, and Changes in Fund Balances Exhibit F-II-A Marion County Schools GOVERNMENTAL FIDUCIARY General Special Revenue Debt Service Capital Projects Expendable Trust Total State Sources $3,385, $0.00 $0.00 $45, $0.00 $3,431, Federal Sources $ $145, $0.00 $0.00 $0.00 $145, Local Sources $836, $525, $0.00 $0.00 $74, $1,436, Other Sources $274, $0.00 $0.00 $0.00 $0.00 $274, Total : $4,496, $670, $0.00 $45, $74, $5,287, Instructional Services $2,446, $481, $0.00 $0.00 $27, $2,956, Instructional Support Services $674, $75, $0.00 $0.00 $2, $752, Operation & Maintenance Services $290, $42, $0.00 $181, $0.00 $514, Auxiliary Services $287, $361, $0.00 $0.00 $0.00 $649, General Administrative Services $173, $47, $0.00 $0.00 $0.00 $220, Capital Outlay $0.00 $0.00 $0.00 $146, $0.00 $146, Debt Service $0.00 $ $0.00 $0.00 $0.00 $ Other $66, $108, $0.00 $0.00 $40, $215, Total : $3,939, $1,118, $0.00 $328, $70, $5,456, Other Fund Sources (Uses) Other Fund Sources: $174, $18, $0.00 $0.00 $ $193, Other Fund Uses: $7, $65, $0.00 $0.00 $5, $77, Total Other Fund Sources (Uses): $167, ($47,445.86) $0.00 $0.00 ($4,284.51) $115, Excess and Other Sources Over (Under) and Other Fund Uses: $725, ($496,136.20) $0.00 ($282,765.48) $ ($53,497.20) Beginning Fund Balance - October 1: $7,947, $1,471, $0.00 $2,351, $235, $12,006, Ending Fund Balance: $8,673, $975, $0.00 $2,068, $236, $11,953, /8/2018 1:51:52 PM Pulled from Production
4 Combined Statement of,, and Changes in Fund Balances Budget and Actual Exhibit F-III-A Marion County Schools GENERAL VARIANCE SPECIAL REVENUE VARIANCE Description Budget Actual (Unfavorable) Budget Actual (Unfavorable) State Sources $20,595, $3,385, ($17,209,495.25) $0.00 $0.00 $0.00 Federal Sources $9, $ ($9,092.52) $3,835, $145, ($3,690,313.12) Local Sources $3,967, $836, ($3,130,819.04) $2,426, $525, ($1,901,280.69) Other Sources $8, $274, $266, $75, $0.00 ($75,184.88) Total : $24,580, $4,496, ($20,083,201.24) $6,336, $670, ($5,666,778.69) Instructional Services $15,300, $2,446, $12,853, $2,658, $481, $2,176, Instructional Support Services $3,918, $674, $3,243, $411, $75, $335, Operation & Maintenance Services $1,741, $290, $1,450, $334, $42, $292, Auxiliary Services $1,691, $287, $1,403, $2,184, $361, $1,822, General Administrative Services $977, $173, $803, $296, $47, $249, Special Revenue Outlay $125, $0.00 $125, $0.00 $0.00 $0.00 General Service $0.00 $0.00 $0.00 $3, $ $2, Other $445, $66, $379, $526, $108, $417, Total : $24,198, $3,939, $20,259, $6,415, $1,118, $5,296, Other Financing Sources (Uses) Other Financing Sources: $117, $174, $56, $828, $18, ($810,398.80) Other Financing Uses: $678, $7, $671, $150, $65, $84, Total Other Financing Sources (Uses): ($560,683.65) $167, $728, $678, ($47,445.86) ($726,071.21) Excess and Other Sources Over (Under) and Other Uses: ($179,245.69) $725, $904, $600, ($496,136.20) ($1,096,311.54) Beginning Fund Balance - Oct. 1: $7,947, $7,947, $0.00 $1,397, $1,471, $73, Ending Fund Balance: $7,768, $8,673, $904, $1,998, $975, ($1,022,797.73) 1/8/2018 1:52:24 PM Pulled from Production
5 Combined Statement of,, and Changes in Fund Balances Budget and Actual Exhibit F-III-B Marion County Schools DEBT SERVICE VARIANCE CAPITAL PROJECTS VARIANCE Description Budget Actual (Unfavorable) Budget Actual (Unfavorable) State Sources $0.00 $0.00 $0.00 $1,124, $45, ($1,079,059.00) Federal Sources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Local Sources $0.00 $0.00 $0.00 $194, $0.00 ($194,768.00) Other Sources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total : $0.00 $0.00 $0.00 $1,319, $45, ($1,273,827.00) Instructional Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Instructional Support Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Operation & Maintenance Services $0.00 $0.00 $0.00 $503, $181, $322, Auxiliary Services $0.00 $0.00 $0.00 $17, $0.00 $17, Debt Administrative Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Capital Outlay $0.00 $0.00 $0.00 $975, $146, $828, Debt Service $0.00 $0.00 $0.00 $369, $0.00 $369, Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total : $0.00 $0.00 $0.00 $1,865, $328, $1,537, Other Financing Sources (Uses) Other Financing Sources: $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Other Financing Uses: $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Other Financing Sources (Uses): $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Excess and Other Sources Over (Under) and Other Uses: $0.00 $0.00 $0.00 ($546,437.38) ($282,765.48) $263, Beginning Fund Balance - Oct. 1: $0.00 $0.00 $0.00 $2,351, $2,351, $0.00 Ending Fund Balance: $0.00 $0.00 $0.00 $1,804, $2,068, $263, /8/2018 1:53:07 PM Pulled from Production
6 Combined Statement of,, and Changes in Fund Balances Budget and Actual Exhibit F-III-C Marion County Schools 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 $21,719, $3,431, ($18,288,554.25) Federal Sources $0.00 $0.00 $0.00 $3,844, $145, ($3,699,405.64) Local Sources $389, $74, ($314,816.89) $6,978, $1,436, ($5,541,684.62) Other Sources $0.00 $0.00 $0.00 $83, $274, $191, Total : $389, $74, ($314,816.89) $32,626, $5,287, ($27,338,623.82) Instructional Services $225, $27, $197, $18,184, $2,956, $15,228, Instructional Support Services $26, $2, $24, $4,356, $752, $3,603, Operation & Maintenance Services $4, $0.00 $4, $2,584, $514, $2,069, Auxiliary Services $6, $0.00 $6, $3,898, $649, $3,249, Expendable Administrative Services $0.00 $0.00 $0.00 $1,274, $220, $1,053, Total Outlay $0.00 $0.00 $0.00 $1,100, $146, $953, Expendable Service $0.00 $0.00 $0.00 $372, $ $372, Other $102, $40, $62, $1,074, $215, $858, Total : $365, $70, $295, $32,845, $5,456, $27,388, Other Financing Sources (Uses) Other Financing Sources: $0.00 $ $ $946, $193, ($753,006.19) Other Financing Uses: $0.00 $5, ($5,052.08) $828, $77, $750, Total Other Financing Sources (Uses): $0.00 ($4,284.51) ($4,284.51) $117, $115, ($2,105.33) Excess and Other Sources Over (Under) and Other Uses: $23, $ ($23,551.55) ($101,664.76) ($53,497.20) $48, Beginning Fund Balance - Oct. 1: $235, $235, $0.00 $11,932, $12,006, $73, Ending Fund Balance: $259, $236, ($23,551.55) $11,831, $11,953, $121, /8/2018 1:53:41 PM Pulled from Production
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