DEPARTMENT OF EDUCATION LEA Financial System Combined Balance Sheet -- All Fund Types and Account Groups For Fiscal Year 2017, Fiscal Period 11
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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 $29,851, $8,676, $1,621, $6,797, $0.00 $2,020, $0.00 Investments $0.00 $314, $0.00 $0.00 $0.00 $16, $0.00 Receivables Interfund Receivables $722, $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Inventories $218, $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Other Assets ($43,617.00) $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 $443,680, Construction In Progress $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $5,282, Other Debits: Amounts Available $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $588, Amounts to be Provided $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $184,616, Other Debits Total Assets and Other Debits: $30,748, $8,991, $1,621, $6,797, $0.00 $2,036, $634,168, Liabilities and Fund Equity: Liabilities: Claims Payable $202, $86, $0.00 $0.00 $0.00 $0.00 $0.00 Interfund Payable $0.00 $722, $0.00 $0.00 $0.00 $0.00 $0.00 Other Liabilities $13, $0.00 $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 $185,205, Total Liabilities: $216, $808, $0.00 $0.00 $0.00 $0.00 $185,205, Fund Equity: Investments in General Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $448,962, Contributed Capital Reserved Fund Balance $1,120, $1,851, $0.00 $5,330, $0.00 $523, $0.00 Unreserved Fund balance $29,412, $6,331, $1,621, $1,466, $0.00 $1,513, $0.00 Total Fund Equity: $30,532, $8,182, $1,621, $6,797, $0.00 $2,036, $448,962, Total Liabilities and Fund Equity: $30,748, $8,991, $1,621, $6,797, $0.00 $2,036, $634,168, /5/2017 1:51:59 PM Pulled from Production Page 1 of 1

2 Combined Statement of,, and Changes in Fund Balances Exhibit F-II-A GOVERNMENTAL FIDUCIARY General Special Revenue Debt Service Capital Projects Expendable Trust Total State Sources $103,628, $0.00 $10, $5,624, $0.00 $109,263, Federal Sources $122, $10,201, $0.00 $0.00 $0.00 $10,323, Local Sources $56,050, $11,359, $12,603, $5, $3,909, $83,928, Other Sources $239, $626, $0.00 $0.00 $0.00 $866, Total : $160,040, $22,187, $12,613, $5,629, $3,909, $204,381, Instructional Services $88,832, $9,945, $0.00 $0.00 $1,284, $100,063, Instructional Support Services $29,113, $2,193, $0.00 $0.00 $826, $32,133, Operation & Maintenance Services $16,835, $864, $0.00 $75, $126, $17,903, Auxiliary Services $11,626, $11,007, $0.00 $5,034, $28, $27,697, General Administrative Services $4,691, $298, $0.00 $0.00 $0.00 $4,989, Capital Outlay $117, $304, $0.00 $3,397, $0.00 $3,819, Debt Service $ $91, $12,757, $4,367, $0.00 $17,216, Other $2,833, $1,709, $0.00 $0.00 $941, $5,484, Total : $154,051, $26,415, $12,757, $12,876, $3,208, $209,308, Other Fund Sources (Uses) Other Fund Sources: $3,292, $5,491, $0.00 $7,389, $105, $16,278, Other Fund Uses: $4,620, $2,150, $0.00 $46, $780, $7,597, Total Other Fund Sources (Uses): ($1,327,758.82) $3,340, $0.00 $7,343, ($675,038.56) $8,681, Excess and Other Sources Over (Under) and Other Fund Uses: $4,661, ($887,551.62) ($143,094.43) $97, $25, $3,753, Beginning Fund Balance - October 1: $25,871, $9,070, $1,764, $6,700, $2,011, $45,416, Ending Fund Balance: $30,532, $8,182, $1,621, $6,797, $2,036, $49,170, /5/2017 1:52:47 PM Pulled from Production Page 1 of 1

3 Combined Statement of,, and Changes in Fund Balances Exhibit F-III-A GENERAL VARIANCE SPECIAL REVENUE VARIANCE State Sources $112,983, $103,628, ($9,355,153.97) $0.00 $0.00 $0.00 Federal Sources $151, $122, ($29,348.64) $12,195, $10,201, ($1,994,460.22) Local Sources $60,170, $56,050, ($4,120,234.36) $11,264, $11,359, $95, Other Sources $197, $239, $42, $701, $626, ($74,689.71) Total : $173,503, $160,040, ($13,462,724.69) $24,161, $22,187, ($1,973,602.52) Instructional Services $98,507, $88,832, $9,674, $10,389, $9,945, $443, Instructional Support Services $32,324, $29,113, $3,211, $2,270, $2,193, $77, Operation & Maintenance Services $18,766, $16,835, $1,930, $761, $864, ($103,356.99) Auxiliary Services $13,122, $11,626, $1,495, $13,205, $11,007, $2,197, General Administrative Services $5,058, $4,691, $367, $361, $298, $62, Special Revenue Outlay $924, $117, $807, $525, $304, $220, General Service $ $ $0.00 $98, $91, $7, Other $3,268, $2,833, $434, $1,179, $1,709, ($529,175.20) Total : $171,973, $154,051, $17,922, $28,791, $26,415, $2,375, Other Financing Sources: $3,224, $3,292, $67, $6,131, $5,491, ($640,571.01) Other Financing Uses: $5,481, $4,620, $861, $2,035, $2,150, ($114,911.33) Total : ($2,256,817.17) ($1,327,758.82) $929, $4,095, $3,340, ($755,482.34) Excess and Other Sources Over (Under) and Other Uses: ($726,930.07) $4,661, $5,388, ($533,847.27) ($887,551.62) ($353,704.35) Beginning Fund Balance - Oct. 1: $25,871, $25,871, $0.00 $9,070, $9,070, $0.00 Ending Fund Balance: $25,144, $30,532, $5,388, $8,536, $8,182, ($353,704.35) 9/5/2017 1:53:19 PM Pulled from Production Page 1 of 1

4 Combined Statement of,, and Changes in Fund Balances Exhibit F-III-B DEBT SERVICE VARIANCE CAPITAL PROJECTS VARIANCE State Sources $13, $10, ($3,336.71) $6,205, $5,624, ($581,406.40) Federal Sources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Local Sources $12,582, $12,603, $21, $3, $5, $2, Other Sources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total : $12,596, $12,613, $17, $6,208, $5,629, ($579,119.33) 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 $97, $75, $21, Auxiliary Services $0.00 $0.00 $0.00 $5,303, $5,034, $269, Debt Administrative Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Capital Outlay $0.00 $0.00 $0.00 $9,669, $3,397, $6,271, Debt Service $12,501, $12,757, ($255,258.08) $4,578, $4,367, $210, Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total : $12,501, $12,757, ($255,258.08) $19,649, $12,876, $6,773, Other Financing Sources: $0.00 $0.00 $0.00 $7,389, $7,389, $0.00 Other Financing Uses: $0.00 $0.00 $0.00 $46, $46, $0.00 Total : $0.00 $0.00 $0.00 $7,343, $7,343, $0.00 Excess and Other Sources Over (Under) and Other Uses: $94, ($143,094.43) ($237,580.67) ($6,096,954.82) $97, $6,194, Beginning Fund Balance - Oct. 1: $1,764, $1,764, $0.00 $6,700, $6,700, $0.00 Ending Fund Balance: $1,858, $1,621, ($237,580.67) $603, $6,797, $6,194, /5/2017 1:53:56 PM Pulled from Production Page 1 of 1

5 Combined Statement of,, and Changes in Fund Balances Exhibit F-III-C TOTAL GOVERNMENT AND FUND TYPES EXPENDABLE TRUST VARIANCE AND EXPENDABLE TRUST FUNDS VARIANCE State Sources $0.00 $0.00 $0.00 $119,202, $109,263, ($9,939,897.08) Federal Sources $0.00 $0.00 $0.00 $12,347, $10,323, ($2,023,808.86) Local Sources $3,601, $3,909, $307, $87,622, $83,928, ($3,694,250.75) Other Sources $0.00 $0.00 $0.00 $898, $866, ($32,677.43) Total : $3,601, $3,909, $307, $220,071, $204,381, ($15,690,634.12) Instructional Services $1,304, $1,284, $19, $110,200, $100,063, $10,136, Instructional Support Services $582, $826, ($243,818.42) $35,177, $32,133, $3,044, Operation & Maintenance Services $69, $126, ($57,636.21) $19,694, $17,903, $1,791, Auxiliary Services $37, $28, $9, $31,669, $27,697, $3,971, Expendable Administrative Services $0.00 $0.00 $0.00 $5,420, $4,989, $430, Total Outlay $0.00 $0.00 $0.00 $11,118, $3,819, $7,299, Expendable Service $0.00 $0.00 $0.00 $17,179, $17,216, ($37,158.16) Other $868, $941, ($72,916.56) $5,317, $5,484, ($167,407.46) Total : $2,861, $3,208, ($346,279.62) $235,777, $209,308, $26,469, Other Financing Sources: $127, $105, ($22,074.67) $16,873, $16,278, ($595,006.85) Other Financing Uses: $640, $780, ($139,858.89) $8,203, $7,597, $606, Total : ($513,105.00) ($675,038.56) ($161,933.56) $8,669, $8,681, $11, Excess and Other Sources Over (Under) and Other Uses: $226, $25, ($201,078.17) ($7,036,313.07) $3,753, $10,790, Beginning Fund Balance - Oct. 1: $2,011, $2,011, $0.00 $45,416, $45,416, $0.00 Ending Fund Balance: $2,238, $2,036, ($201,078.17) $38,380, $49,170, $10,790, /5/2017 1:54:34 PM Pulled from Production Page 1 of 1

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