THE SCHOOL BOARD OF BREVARD COUNTY, FLORIDA FINANCIAL STATEMENTS FOR THE PERIOD ENDING NOVEMBER 30, 2016

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1 FINANCIAL STATEMENTS FOR THE PERIOD ENDING NOVEMBER 30, 2016

2 TABLE OF CONTENTS PAGE ALL GOVERNMENTAL FUND TYPES Combined Balance Sheet 1-2 ALL PROPRIETARY FUND TYPES Combined Balance Sheet 3-4 GENERAL OPERATING FUND Statement of Revenues, Expenditures and Changes in Fund Balance 5-12 Statement of Expenditures by Function and Changes in Fund Balance SPECIAL REVENUE-OTHER FUND Statement of Revenues, Expenditures and Changes in Fund Balances Statement of Expenditures by Function and Changes in Fund Balances SPECIAL REVENUE-FOOD SERVICES Statement of Revenues, Expenditures and Changes in Fund Balance DEBT SERVICE FUND Statement of Revenues, Expenditures and Changes in Fund Balances 27 CAPITAL PROJECTS FUND Statement of Revenues, Expenditures and Changes in Fund Balances Statement of Expenditures by Project and Changes in Fund Balances CASUALTY INSURANCE TRUST FUND Statement of Revenues, Expenditures and Changes in Fund Balances MEDICAL INSURANCE TRUST FUND Statement of Revenues, Expenditures and Changes in Fund Balances BEFORE / AFTER CHILD CARE Statement of Revenues, Expenditures and Changes in Fund Balance APPENDIX A Budget Variances 39-41

3 COMBINED BALANCE SHEET ALL GOVERNMENTAL TYPES GOVERNMENTAL FUND TYPES SPECIAL DEBT CAPITAL GENERAL REVENUE SERVICE PROJECTS TOTAL ASSETS: Cash and cash equivalents... $ 13,575,982 $ 7,970,625 $ 0 $ 22,928,470 $ 44,475,077 Cash and investments with trustee ,954,945 12,392,103 16,347,048 Investments... 35,005, ,092,021 92,097,211 Total cash and investments... $ 48,581,172 $ 7,970,625 $ 3,954,945 $ 92,412,594 $ 152,919,336 Accounts and interest receivable... $ 143,616 $ 0 $ 0 $ 61,880 $ 205,496 Due from other agencies ,486, ,851,066 6,338,002 Inventory ,356 1,678, ,364,503 TOTAL ASSETS $ 49,411,144 $ 13,135,708 $ 3,954,945 $ 95,325,540 $ 161,827,337 Page 1

4 COMBINED BALANCE SHEET ALL GOVERNMENTAL TYPES GOVERNMENTAL FUND TYPES SPECIAL DEBT CAPITAL GENERAL REVENUE SERVICE PROJECTS TOTAL LIABILITIES: Accounts and contracts payable and accrued expenditures/expenses... $ 3,684,138 $ 354,097 $ 0 $ 15,600 $ 4,053,835 Accrued payroll Accrued payroll taxes and employee benefits... 7,280,153 1, ,281,308 Due to other agencies Unearned revenue , , ,133,127 TOTAL LIABILITIES $ 11,673,561 $ 779,891 $ 0 $ 15,625 $ 12,469,077 DEFERRED INFLOWS $ 0 $ 0 $ 0 $ 17,949 $ 17,949 FUND EQUITY: Nonspendable... $ 686,356 $ 1,678,147 $ 0 $ 0 $ 2,364,503 Restricted... 5,273,758 10,677,670 3,954,945 91,896, ,803,321 Assigned 7,916, ,395,018 11,311,355 Unassigned: School Board Contingency 19,880, ,880,369 Other... 3,980, ,980,763 TOTAL FUND EQUITY $ 37,737,583 $ 12,355,817 $ 3,954,945 $ 95,291,966 $ 149,340,311 TOTAL LIABILITIES, DEFERRED INFLOWS, AND FUND EQUITY $ 49,411,144 $ 13,135,708 $ 3,954,945 $ 95,325,540 $ 161,827,337 Page 2

5 COMBINED BALANCE SHEET/NET POSITION ALL PROPRIETARY TYPES PROPRIETARY FUND TYPES INTERNAL / ENTERPRISE SERVICES CASUALTY MEDICAL SCHOOL AGE INSURANCE INSURANCE CHILD CARE TOTAL ASSETS: Cash and cash equivalents... $ 0 $ 8,910,714 $ 2,304,734 $ 11,215,448 Investments... 13,705,796 12,498, ,204,677 Total cash and investments... $ 13,705,796 $ 21,409,595 $ 2,304,734 $ 37,420,125 Accounts and interest receivable... 43,445 36, ,809 Fixed assets ,824 68,824 TOTAL ASSETS $ 13,749,241 $ 21,445,959 $ 2,373,558 $ 37,568,758 DEFERRED OUTFLOWS - PENSION $ 0 $ 0 $ 550,696 $ 550,696 TOTAL ASSETS AND DEFERRED OUTFLOWS $ 13,749,241 $ 21,445,959 $ 2,924,254 $ 38,119,454 Page 3

6 COMBINED BALANCE SHEET/NET POSITION ALL PROPRIETARY TYPES PROPRIETARY FUND TYPES INTERNAL / ENTERPRISE SERVICES CASUALTY MEDICAL SCHOOL AGE INSURANCE INSURANCE CHILD CARE TOTAL LIABILITIES: Accounts and contracts payable and accrued expenditures/expenses $ 940 $ 30,450 $ 659 $ 32,049 OPEB - Obligations , ,535 Estimated liability on insurance risks & pending claims 12,018,873 3,957, ,975,921 Liability for compensated absences , ,093 Pensions ,017,673 2,017,673 TOTAL LIABILITIES $ 12,019,813 $ 3,987,498 $ 2,631,960 $ 18,639,271 DEFERRED INFLOWS - PENSION $ 0 $ 0 $ 349,058 $ 349,058 TOTAL FUND BALANCE $ 1,729,428 $ 17,458,461 $ (56,764) $ 19,131,125 TOTAL LIABILITIES, DEFERRED INFLOWS, AND FUND BALANCE $ 13,749,241 $ 21,445,959 $ 2,924,254 $ 38,119,454 Page 4

7 STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND AMENDED ACTUAL FUNCTION DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 11/30/16 11/30/16 REVENUES: FEDERAL SOURCES 3121 Impact Aid $ 694,794 $ 694,794 $ 81,959 $ 612, Medicaid Reimbursement 1,889,592 1,889,592 34,448 1,855,144 TOTAL FEDERAL $ 2,584,386 $ 2,584,386 $ 116,407 $ 2,467,979 STATE SOURCES 3310 F.E.F.P. $ 251,377,699 $ 251,377,699 $ 104,771,000 $ 146,606, Work Force Development 3,809,489 3,809,489 1,587,290 2,222, C.O. & D.S. 40,481 40, , Racing Commission 223, , , State License Tax 200, ,000 62, , Classroom Size Reduction 80,406,970 80,406,970 33,502,905 46,904, School Recognition 4,099,770 4,099, ,099, Voluntary PreK 2,450,000 2,450, ,695 2,041, Pre-Kindergarten 261, ,500 95, , Charter School Capital Outlay 824, , , , Other Misc State Revenue 0 198, ,428 (26,741) TOTAL STATE $ 343,693,544 $ 343,892,231 $ 141,137,765 $ 202,754,466 Page 5

8 STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND AMENDED ACTUAL FUNCTION DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 11/30/16 11/30/16 LOCAL SOURCES 341X Ad Valorem $ 186,313,559 $ 186,313,559 $ 30,216,310 $ 156,097, X Prior Period Adjusted Millage 206, , , Tuition 0 0 7,963 (7,963) 3425 Rent 298, ,474 56, , X Income / Investments 278, , ,481 89, X Adult Student Fees 96,000 96,000 50,946 45, X Other Student Fees 12,000 12,000 9,288 2, Federal - Indirect 2,256,040 2,256,040 97,346 2,158, Food Service - Indirect 710, , , x Additional Ad Valorem 1,406,635 1,406, ,406, x Miscellaneous Local 1,496,037 1,496, , ,533 TOTAL LOCAL $ 193,074,582 $ 193,075,432 $ 31,524,471 $ 161,550,961 OTHER FINANCING SOURCES 363X Transfers from Capital Projects $ 4,665,687 $ 4,665,687 $ 0 $ 4,665, Transfers from Enterprise Fund 2,299,035 2,299, ,299, X Loss Recoverables ,452 (95,452) TOTAL OTHER $ 6,964,722 $ 6,964,722 $ 95,452 $ 6,869,270 TOTAL REVENUES $ 546,317,234 $ 546,516,771 $ 172,874,095 $ 373,642,676 Page 6

9 STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND AMENDED ACTUAL OBJECT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 11/30/16 11/30/ Administrator - Base Pay $ 20,607,961 $ 20,617,047 $ 8,371,574 $ 12,245, Administrator - Extra Duty Pay 15,000 19,008 87,212 (68,204) 113 Administrator - Supplements 1,200 1,200 3,404 (2,204) 114 Administrator - Terminal Pay 930, , , , Administrator - Sick Leave BB ,907 (109,907) 121 Teacher - Base Pay 209,972, ,241,941 65,740, ,501, Teacher - Extra Duty Pay 2,556,617 2,073, ,353 1,873, Teacher - Supplements 4,453,486 4,612, ,865 3,662, Teacher - Terminal Pay 2,605,143 2,605,144 1,334,191 1,270, Teacher - Sick Leave BB 0 0 4,541 (4,541) 126 Teacher - Bonus 2,740,360 2,748, ,808 2,472, Teacher - Short Term Contract ,776 (260,776) 131 Other Certified - Base Pay 22,120,954 22,119,923 7,547,458 14,572, Other Certified - Extra Duty Pay 298, , , , Other Certified - Supplements 333, ,230 90, , Other Certified - Terminal Pay ,360 (212,360) 136 Other Certified - Bonus 257, , , Other Certified - Short Term Contract ,668 (13,668) 141 Substitute - Base Pay 2,914,258 3,379,520 1,101,457 2,278, Substitute - Non Instructional Base Pay 347, , , , Aide - Base Pay 10,707,828 10,928,767 3,601,665 7,327, Aide - Extra Duty Pay 0 (2,716) 84,234 (86,950) 154 Aide - Terminal Pay ,187 (20,187) 155 Aide - Sick Leave BB ,598 (24,598) 158 Aide - Short Term Pay ,228 (38,228) 161 Other Support - Base Pay 43,462,830 43,552,457 16,990,455 26,562, Other Support - Extra Duty Pay 676, , , , Other Support - Terminal Pay 1,204,011 1,204, , , Other Support - Sick Leave BB ,562 (131,562) Page 7

10 STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND AMENDED ACTUAL OBJECT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 11/30/16 11/30/ Other Support - Bonus 756, ,150 17, , Other Support - Short Term Pay 83,282 87,842 60,158 27, Board & Attorney - Base Pay 196, ,130 79, , EAP - Base Pay 13,186,327 13,144,298 5,370,266 7,774, EAP - Supplements ,331 (21,331) 184 EAP - Terminal Pay 273, ,003 80, , EAP - Sick Leave BB ,953 (48,953) 186 EAP - Bonus 0 (610) 0 (610) 1XX SALARIES TOTAL $ 340,702,137 $ 332,833,394 $ 114,594,803 $ 218,238, Retirement $ 27,022,121 $ 26,208,627 $ 9,195,501 $ 17,013, FICA 24,932,744 24,110,800 7,943,037 16,167, Life Insurance 240, , , , Hospitalization 41,682,052 41,515,857 14,496,542 27,019, Work. Comp. - General 1,650,881 1,599, ,113 1,034, Work. Comp. - Bus Driver 394, , , , Work. Comp. - Maintenance 812, , , , Work. Comp. - Food Service 1,394 1,394 1,828 (434) 250 Unemployment 275, ,000 50, ,962 2XX FRINGE TOTAL $ 97,011,348 $ 95,154,491 $ 32,858,015 $ 62,296, Legal Services $ 282,903 $ 377,038 $ 181,302 $ 195, Professional / Technical 51,376,576 52,762,705 19,107,913 33,654, Medical Tests 57,025 84,822 48,840 35, Reimburse Tuition and Books 100, ,000 67,535 32, Transportation Insurance 266, , , Property Insurance 4,752,053 4,787, ,468 4,545, Liability Insurance 816, ,810 9, , Fidelity Bond Insurance 10,355 10,364 10, Fleet Insurance 51,483 51, ,483 Page 8

11 STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND AMENDED ACTUAL OBJECT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 11/30/16 11/30/ Drivers ED Insurance 8,959 8, , Travel - In County 185, ,796 33, , Travel - Out of County 283, ,465 93, , Travel - Out of State 45,250 96,872 31,104 65, Repair-Instructional 14,379 37,626 8,380 29, Repair-Non-Instructional 79, ,336 47,281 82, Mainframe Maintenance 186, ,827 31, , Specialized Services 1,483,549 1,887, ,111 1,561, Repair - General Maintenance 0 6, , Maint & Warranty Agreements 271, ,029 85, , Rentals 396, , , , Software Rental 176, ,451 18, , Hardware Lease 97, ,107 11,875 90, Maintenance Fees - Software 109, ,445 27, , Subscription Fees - Software 1,662,099 2,591,515 1,393,879 1,197, Telephone Base 286, ,084 85, , Telephone Long Distance 48,760 64,018 10,626 53, Postage 175, ,217 34, , Telephone Equipment 123, ,137 31,085 92, Telephone Maintenance 143, ,727 73,314 68, PDA Data Usage 9,250 17,104 7,070 10, PDA Voice/Cell 83,417 87,240 46,571 40, Data Communications Services 997, , , , Water 1,042,686 1,042, , , Refuse 735, , , , Recycling 211, ,842 60, , Sewer 1,179,309 1,179, , , Landfill 267, , ,637 20, Reclaimed Water ,559 (6,059) 391 Printing 1,530,823 1,882, ,209 1,251,028 Page 9

12 STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND AMENDED ACTUAL OBJECT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 11/30/16 11/30/ Dry Cleaning Uniform Service 28,500 35,630 15,182 20, Pest Control Isolated Transportation 9,900 25, , Printing Charge-Back (600,000) (600,000) (172,997) (427,003) 3XX PURCHASED SERVICES TOTAL $ 68,987,333 $ 72,912,273 $ 24,338,724 $ 48,573, Natural Gas $ 104,555 $ 104,555 $ 15,575 $ 88, Bottled Gas 148, ,865 19, , Electricity 11,585,823 11,595,602 3,861,521 7,734, Fuel Oil 13,669 13,669 8,024 5, Gasoline 846,348 1,023, , , Diesel 2,681,748 2,764, ,042 2,207, Energy Conservation at Schools 0 745,754 6, ,221 4XX ENERGY SERVICES TOTAL $ 15,380,674 $ 16,396,597 $ 4,667,627 $ 11,728, Supplies $ 7,571,997 $ 10,302,519 $ 2,847,335 $ 7,455, Financial Processing Support 17,820 14,968 1,476 13, Instructional Proc. Support 20,898 20, , Non-State Adopted Textbooks 3,198,672 3,824, ,009 3,337, State Adopted Textbooks 2,556,288 3,673, ,181 3,353, Non-State Adopted Textbooks E-Books 0 228, ,005 36, Textbooks - State E-Books 0 556, ,862 97, Periodicals 13,870 17,108 3,638 13, Grease / Oil 46,360 52,009 7,152 44, Repair Parts 781, , , , Tires / Tubes 198, ,910 59, , Uniforms 168,783 50,356 4,636 45,720 5XX SUPPLIES/MATERIALS TOTAL $ 14,575,465 $ 19,787,836 $ 4,699,574 $ 15,088,262 Page 10

13 STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND AMENDED ACTUAL OBJECT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 11/30/16 11/30/ Library Books-Replacement $ 364,760 $ 363,997 $ 42,915 $ 321, A / V Materials over $1,000 18,120 18, , A / V Materials under $1,000 6,100 16,601 4,270 12, Furniture, Fixtures & Equipment over $1, , ,182 94, , Furniture, Fixtures & Equipment under $1, , , , , Computer Hardware over $1,000 98, , , , Computer Hardware under $1,000 2,286,201 3,142, ,762 2,693, Other Vehicles 226, , , Site Improvement - Contracted 5, , ,212 23, Site Improvement - Direct PO's 0 1, , Remodel-Contracted 60, ,859 13, , Remodel-In-House 32,192 28, , Remodel-Professional Fees 0 32, , Remodel-Admin 0 1,373 14,096 (12,723) 687 District PO'S - Remodel/Renovate 0 52,622 52, Computer Software over $1, , ,042 25, , Computer Software under $1,000 25,876 68,454 21,357 47, License Fees - Software over $1, , ,372 20, , License Fees - Software under $1,000 31,752 24,292 3,166 21,126 6XX CAPITAL OUTLAY TOTAL $ 4,085,693 $ 7,089,840 $ 1,705,013 $ 5,384, Dues / Fees $ 2,206,850 $ 3,002,224 $ 260,791 $ 2,741, Fingerprint Fees Paid 172, ,140 88, , Fiscal Bank Charges 54,000 70,556 6,415 64, Judgments / Settlements 5,000 5, , Uninsured Property Loss 100,000 97, , Field Trips 91, , ,370 3, Miscellaneous Expense XX OTHER EXPENDITURES TOTAL $ 2,630,636 $ 3,552,525 $ 508,641 $ 3,043,884 Page 11

14 STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND AMENDED ACTUAL OBJECT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 11/30/16 11/30/16 972* McKay Scholarships $ 0 $ 9,590,927 $ 0 $ 9,590,927 TOTAL EXPENDITURES $ 543,373,286 $ 557,317,883 $ 183,372,397 $ 373,945,486 Transfer from General Fund to Capital Projects $ 2,013,185 $ 2,013,185 $ 0 TOTAL AFTER TRANSFERS $ 545,386,471 $ 559,331,068 $ 183,372,397 EXCESS (DEFICIENCY) OF REVENUES / EXPENDITURES AND TRANSFERS $ 930,763 $ (12,814,297) $ (10,498,302) Non-Spendable $ 834,571 $ 834,571 $ 834,571 Restricted 3,682,097 3,682,097 3,682,097 Assigned 3,078,912 3,078,912 3,078,912 Unassigned: School Board Contingency 19,880,369 19,880,369 19,880,369 Other 20,759,936 20,759,936 20,759,936 BEGINNING FUND BALANCE $ 48,235,885 $ 48,235,885 $ 48,235,885 Non-Spendable $ 834,570 $ 834,570 $ 686,356 Restricted 3,753,147 5,841,399 5,273,758 Assigned 3,138,323 4,884,487 7,916,337 Unassigned: School Board Contingency 19,880,369 19,880,369 19,880,369 Other 21,560,239 3,980,763 3,980,763 ENDING FUND BALANCE $ 49,166,648 $ 35,421,588 $ 37,737,583 * These are not expenditure accounts but represent funds which may be transferred to appropriate expenditure accounts during the year. Page 12

15 STATEMENT OF EXPENDITURES BY FUNCTION AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND AMENDED ACTUAL FUNCTION DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 11/30/16 11/30/16 EXPENDITURES: 5100 Basic K-12 $ 271,466,215 $ 266,078,219 $ 90,820,305 $ 175,257, Exceptional Education 79,737,104 79,898,778 21,492,013 58,406, Vocational Education 8,261,843 10,295,417 2,801,979 7,493, Adult Education 1,654,664 1,523, ,760 1,097, Other Instructional 2,170,351 2,339, ,834 1,576, Non-F.E.F.P. Instructional 255,823 1,239, ,657 1,113,966 INSTRUCTIONAL TOTAL $ 363,546,000 $ 361,374,965 $ 116,428,548 $ 244,946, Attendance / Social Work $ 1,488,096 $ 1,506,000 $ 345,288 $ 1,160, Guidance 13,423,362 13,501,980 4,786,530 8,715, Health 2,612,497 2,621, ,382 2,088, Psychological Services 1,027,765 1,054, , , Parental Involvement 121, ,093 42,501 76, Instructional Media 7,184,682 7,253,364 2,373,224 4,880, Instructional Curr. Development 12,872,561 13,405,895 4,918,513 8,487, Instructional Staff Training 1,537,824 2,688, ,143 1,857, Instructional Related Technology 8,659,681 8,871,188 3,414,954 5,456,234 INSTRUCTIONAL SUPPORT TOTAL $ 48,927,867 $ 51,021,828 $ 17,711,497 $ 33,310,331 Page 13

16 STATEMENT OF EXPENDITURES BY FUNCTION AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND AMENDED ACTUAL FUNCTION DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 11/30/16 11/30/ Board of Education $ 1,130,536 $ 1,212,786 $ 533,355 $ 679, General Administration 1,166,460 1,193, , , School Administration 37,306,723 37,685,545 15,039,070 22,646, Facilities, Acquisition, Const. 831,023 1,207, , , Fiscal Services 2,602,503 2,731,243 1,156,818 1,574, Food Services 172, ,939 63, , Research Development 469, , , , Information Services 908,543 1,179, , , Staff Services 2,303,759 2,625,327 1,042,958 1,582, Admin, Classified In-service 420, , , , Warehouse / purchasing 2,023,749 1,954, ,498 1,144, Other Central Services 0 97, , Transportation 18,924,829 18,935,619 6,381,451 12,554, Operation of Plant 45,623,484 46,665,759 15,672,507 30,993, Environmental Services 538, , , , Maintenance 10,424,890 10,983,332 4,009,268 6,974, Transportation Maintenance 1,695,476 1,889, ,340 1,635, Technology Repair 91, ,328 43,380 73, Administrative Technical Services 3,994,755 4,486,230 1,903,291 2,582, Community Services 193, , , , Overhead 75,000 75, ,000 GENERAL SUPPORT TOTAL $ 130,899,419 $ 135,330,163 $ 49,232,352 $ 86,097, * McKay Scholarships $ 0 $ 9,590,927 $ 0 $ 9,590,927 * TOTAL EXPENDITURES $ 543,373,286 $ 557,317,883 $ 183,372,397 $ 373,945,486 These are not expenditure accounts but represent funds which may be transferred to appropriate expenditure accounts during the year. Page 14

17 STATEMENT OF EXPENDITURES BY FUNCTION AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND AMENDED ACTUAL FUNCTION DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 11/30/16 11/30/16 Transfer from General Fund to Capital Projects $ 2,013,185 $ 2,013,185 $ 0 TOTAL AFTER TRANSFERS $ 545,386,471 $ 559,331,068 $ 183,372,397 EXCESS (DEFICIENCY) OF REVENUES / EXPENDITURES AND TRANSFERS $ 930,763 $ (12,814,297) $ (10,498,302) Non-Spendable $ 834,571 $ 834,571 $ 834,571 Restricted 3,682,097 3,682,097 3,682,097 Assigned 3,078,912 3,078,912 3,078,912 Unassigned: School Board Contingency 19,880,369 19,880,369 19,880,369 Other 20,759,936 20,759,936 20,759,936 BEGINNING FUND BALANCE $ 48,235,885 $ 48,235,885 $ 48,235,885 Non-Spendable $ 834,570 $ 834,570 $ 686,356 Restricted 3,753,147 5,841,399 5,273,758 Assigned 3,138,323 4,884,487 7,916,337 Unassigned: School Board Contingency 19,880,369 19,880,369 19,880,369 Other 21,560,239 3,980,763 3,980,763 ENDING FUND BALANCE $ 49,166,648 $ 35,421,588 $ 37,737,583 Page 15

18 STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-OTHER FUND ACTUAL FUNCTION DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE CODE BUDGET BUDGET 11/30/16 REVENUES: FEDERAL DIRECT SOURCES 3130 Head Start Grant $ 4,841,796 $ 0 $ 1,600,206 $ 3,241, ROTC 990, , , Magnet Grant 2,642, ,352 1,733, Other Federal Direct 1,446, ,809 1,241,071 TOTAL FEDERAL DIRECT $ 9,922,254 $ 0 $ 3,195,803 $ 6,726,451 FEDERAL THROUGH STATE SOURCES 3201 Vocational Education $ 668,984 $ 0 $ 213,385 $ 455, Adult Ed 542, , , Title II 2,980, ,776 2,478, Education for the Handicapped 23,349, ,108,423 17,240, Title 1 19,103, ,964,019 14,139, Title III ESOL 444, , , st Century 1,681, ,535 1,082, Charter Schools 100, ,143 36, Other Miscellaneous 117, , ,449 TOTAL FEDERAL THROUGH STATE $ 48,988,790 $ 0 $ 12,719,827 $ 36,268,963 STATE AND OTHER SOURCES 3335 Diagnostic & Resource $ 33,268 $ 0 $ 15,557 $ 17, Other State 10, , Gifts, Grants & Bequests 0 0 2,363 (2,363) TOTAL STATE AND OTHER SOURCES $ 43,520 $ 0 $ 18,720 $ 24,800 TOTAL REVENUES $ 58,954,564 $ 0 $ 15,934,350 $ 43,020,214 Page 16

19 STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-OTHER FUND ACTUAL OBJECT DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE CODE BUDGET BUDGET 11/30/ Administrator - Base Pay $ 452,258 $ 0 $ 187,494 $ 264, Administrator - Extra Duty Pay (209) 121 Teacher - Base Pay 9,112, ,691,373 6,420, Teacher - Extra Duty Pay 532, , , Teacher - Supplements 0 0 1,253 (1,253) 131 Other Certified - Base Pay 9,533, ,691,551 6,841, Other Certified - Extra Duty Pay 738, , , Other Certified - Supplements 341, , , Substitute - Base Pay 629, , , Aide - Base Pay 5,685, ,808,542 3,877, Aide - Extra Duty Pay 14, ,896 9, Aide - Short Term Pay 0 0 7,720 (7,720) 161 Other Support - Base Pay 1,549, ,595 1,022, Other Support - Extra Duty Pay ,480 (11,480) 168 Other Support - Short Term Pay 0 0 1,669 (1,669) 181 EAP - Base Pay 3,020, ,273,111 1,747,526 1XX SALARIES TOTAL $ 31,611,197 $ 0 $ 9,812,306 $ 21,798, Retirement $ 2,075,108 $ 0 $ 747,157 $ 1,327, FICA 2,330, ,300 $ 1,644, Life Insurance 152, ,024 $ 143, Hospitalization 5,508, ,347,442 $ 4,161, Worker's Comp - General 319, ,014 $ 264, Worker's Comp - All Others $ (300) 2XX FRINGE TOTAL $ 10,386,768 $ 0 $ 2,845,349 $ 7,541,419 Page 17

20 STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-OTHER FUND ACTUAL OBJECT DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE CODE BUDGET BUDGET 11/30/ Professional/Technical $ 4,576,058 $ 0 $ 661,860 $ 3,914, Tuition Reimbursement 23, , Insurance - Comprehensive Business 1, , Insurance - Liability 2, , Travel - In-County 178, , , Travel - Out-County 494, , , Out of State Travel 157, , , Repair-Instructional Equipment 8, ,162 5, Repair-Other Equipment 1, , Maint & Warranty Agreements 93, , Rentals 39, ,951 13, Computer Hardware Lease Maintenance Fees - Software 1, ,532 (958) 365 Subscription Fees - Software 652, , , Telephone Base 2, , Telephone Long Distance Postage 24, ,588 20, Telephone Maintenance PDA Data 4, , PDA Voice/Cell 15, ,956 13, Data Communications Services 6, ,980 4, Water 1, Refuse Recycle Sewer 1, Landfill Printing 107, ,698 87, Contracted Food Servics Isolated Transportation 75, ,659 3XX PURCHASED SERVICES TOTAL $ 6,470,932 $ 0 $ 1,511,329 $ 4,959,603 Page 18

21 STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-OTHER FUND ACTUAL OBJECT DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE CODE BUDGET BUDGET 11/30/ Natural Gas $ 65 $ 0 $ 0 $ Electricity 4, ,081 3, Gasoline 6, , Diesel 281, ,620 4XX FUEL TOTAL $ 292,470 $ 0 $ 1,081 $ 291, Supplies $ 3,314,446 $ 0 $ 530,883 $ 2,783, Non-State Adopted Textbooks 2, ,531 (4,595) 522 State Adopted Textbooks 12, ,967 (7,327) 530 Periodicals Oil & Grease Repair Parts 4, , Tires & Tubes XX SUPPLIES/MATERIALS TOTAL $ 3,335,775 $ 0 $ 558,381 $ 2,777, Library Books-New $ 100 $ 0 $ 0 $ Library Books-Replacement 2, , A/V Materials over $1,000 2, ,602 1, A/V Materials under $1,000 34, , Furn/Fixt/Equip over $1, , , , Furn/Fixt/Equip under $1,000 1,330, , , Computer Hardware over $1, , , , Computer Hardware under $1,000 1,373, ,237 1,180, Site Improvement - Contracted 7, ,473 6, Site Improvement - In House 4, , Remodeling/Renovation - Contracted 165, ,249 38,501 Page 19

22 STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-OTHER FUND ACTUAL OBJECT DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE CODE BUDGET BUDGET 11/30/ Remodeling/Renovation - Prof Fees 5, , Remodeling/Renovation - Admin 13, ,179 12, Diret PO's - Remodel/Renovate 61, ,841 3, Computer Software over $1,000 47, , Computer Software under $1,000 73, ,450 70, License Fee - Software over 1 K 113, , License Fee - Software under 1K 176, , ,124 6XX CAPITAL OUTLAY TOTAL $ 4,014,156 $ 0 $ 986,360 3,027, Dues/Fees $ 312,012 $ 0 $ 90,722 $ 221, Fingerprinting 2, , Non Employee Stipends 69, ,800 67, Non Employee Substitutes 63, ,219 55, Field Trips 140, , , Federal Indirect Cost 2,256, ,346 2,158,694 7XX OTHER EXPENDITURES TOTAL $ 2,843,266 $ 0 $ 219,544 $ 2,623,722 TOTAL EXPENDITURES $ 58,954,564 $ 0 $ 15,934,350 $ 43,020,214 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES $ 0 $ 0 $ 0 BEGINNING FUND BALANCE $ 0 $ 0 $ 0 ENDING FUND BALANCE $ 0 $ 0 $ 0 Page 20

23 STATEMENT OF EXPENDITURES BY FUNCTION AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-OTHER FUND ACTUAL FUNCTION DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE CODE BUDGET BUDGET 11/30/16 EXPENDITURES: 5100 Basic K-12 $ 12,793,707 $ 0 $ 3,767,524 $ 9,026, Exceptional Education 9,122, ,040,650 7,081, Vocational Education 367, , , Adult Education 269, , , Pre-K 4,202, ,231,380 2,971, Non- FEFP 1,608, ,711 1,355,853 INSTRUCTIONAL TOTAL $ 28,363,883 $ 0 $ 7,531,839 $ 20,832, Attendance / Social Work $ 1,875,886 $ 0 $ 334,276 $ 1,541, Guidance 265, ,847 60, Health 1,768, ,766 1,407, Psychological Services 1,938, ,024 1,149, Parent Involvement 1,225, , , Instructional Curriculum 13,382, ,806,506 9,575, Instructional Staff Training 4,608, ,251,594 3,357, Instructional Related Technology 1,132, , ,141 INSTRUCTIONAL SUPPORT TOTAL $ 26,198,439 $ 0 $ 7,509,657 $ 18,688, Board of Eductation $ 151 $ 0 $ 0 $ General Administration 2,260, ,618 2,160, School Administration 185, , , Facilities 252, ,177 60, Fiscal Services 38, ,881 22, Food Services 28, ,254 12,526 Page 21

24 STATEMENT OF EXPENDITURES BY FUNCTION AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-OTHER FUND ACTUAL FUNCTION DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE CODE BUDGET BUDGET 11/30/ Planning, Research, Develop 22, , Central Services ,480 (3,303) 7800 Transportation 481, , , Utility / Custodial 112, ,504 90, Environmental Services 0 0 4,933 (4,933) 8110 Transportation Maintenance 11, , Administrative Tech Services ,713 (26,713) 9100 Community Services 998, , ,977 GENERAL SUPPORT TOTAL $ 4,392,242 $ 0 $ 892,854 $ 3,499,388 TOTAL EXPENDITURES $ 58,954,564 $ 0 $ 15,934,350 $ 43,020,214 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES $ 0 $ 0 $ 0 BEGINNING FUND BALANCE $ 0 $ 0 $ 0 ENDING FUND BALANCE $ 0 $ 0 $ 0 Page 22

25 STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-FOOD SERVICE ACTUAL ACCOUNT DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE NUMBER BUDGET BUDGET 11/30/16 REVENUES: FEDERAL THROUGH STATE SOURCES 3261 School Lunch Reimbursement $ 15,086,733 $ 0 $ 4,390,031 $ 10,696, School Breakfast Reimbursement 5,335, ,649,820 3,685, After School Snack Reimbursement 303, , , Child Care Food Program 225, , , USDA Donated Foods 2,110, ,110, Cash in Lieu of Donated Food 9, ,015 6, Summer Feeding Program 229, , , Fresh Fruit & Vegetable Program 120, ,537 93,413 TOTAL FEDERAL $ 23,421,516 $ 0 $ 6,274,319 $ 17,147,197 STATE AND OTHER SOURCES 3337 School Breakfast Supplement $ 149,309 $ 0 $ 79,095 $ 70, State Supplement (Lunch & Breakfast) 178, ,791 85, Student Lunches 2,761, ,115,403 1,646, Adult Breakfast / Lunch 403, , , Student A La Carte 5,689, ,260,558 3,428, Other Food Sales 146, ,792 19, Food Service Child Care Miscellaneous Local Sources 250, , ,817 TOTAL STATE AND OTHER SOURCES $ 9,578,906 $ 0 $ 3,847,427 $ 5,731,479 TOTAL REVENUES $ 33,000,422 $ 0 $ 10,121,746 $ 22,878,676 Page 23

26 STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-FOOD SERVICE ACTUAL ACCOUNT DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE NUMBER BUDGET BUDGET 11/30/16 EXPENDITURES: 111 Administrator - Base Pay $ 96,805 $ 0 $ 39,160 $ 57, Other Support - Base Pay 8,099, ,932,357 5,166, Other Support - Extra Duty Pay 258, , , Other Support Temporary 7, , EAP - Base Pay 721, , , EAP - Terminal Pay 1, ,106 1XX SALARIES TOTAL $ 9,183,371 $ 0 $ 3,370,553 $ 5,812, Retirement $ 690,590 $ 0 $ 256,959 $ 433, FICA 702, , , Life Insurance 7, ,027 5, Medical Insurance 1,400, , , Worker's Compensation I 6, ,617 3, Worker's Compensation II Worker's Compensation IV 353, , ,357 2XX FRINGE TOTAL $ 3,162,123 $ 0 $ 1,096,364 $ 2,065, Professional & Technical $ 1,075,132 $ 0 $ 373,519 $ 701, Travel - In County 56, ,743 44, Travel - Out of County 6, ,654 5, Travel - Out of State 7, ,949 5, Repair Other Equipment 4, , Repair-General Maintenance 199, , Maint. & Warranty Agreements 81, ,195 3, Rentals 1, ,421 Page 24

27 STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-FOOD SERVICE ACTUAL ACCOUNT DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE NUMBER BUDGET BUDGET 11/30/ Maintenance Fees - Software Subscription Fees - Software 8, ,980 1, Postage - Telegraph 6, , Phone Equipment Printing, Etc. 19, ,322 18,164 3XX PURCHASED SERVICES TOTAL $ 1,468,242 $ 0 $ 475,362 $ 992, Natural Gas $ 91,105 $ 0 $ 23,225 $ 67, Bottled Gas 125, , , Electricity 336, , ,847 4XX ENERGY SERVICES TOTAL $ 553,634 $ 0 $ 160,255 $ 393, Supplies $ 1,234,320 $ 0 $ 440,527 $ 793, Instruct Processing Supplies 1, , Oil & Grease Repair Parts 6, , Tires & Tubes 1, , Food & Milk 12,422, ,065,103 7,357, Wares Replacement 33, ,304 23, Commodity Usage 1,960, ,639 1,952, Uniforms 72, ,549 12,833 5XX SUPPLIES / MATERIALS TOTAL $ 15,733,354 $ 0 $ 5,583,122 $ 10,150, Furniture, Fixtures & Equipment over $1,000 $ 1,198,192 $ 0 $ 202,934 $ 995, Furniture, Fixtures & Equipment under $1,000 42, ,562 (7,929) 643 Computer Hardware over $1,000 50, ,188 49, Computer Hardware under $1, , , , Other Vehicles 136, , Remodel / Renovate - Contracted 1,142, , ,958 Page 25

28 STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-FOOD SERVICE ACTUAL ACCOUNT DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE NUMBER BUDGET BUDGET 11/30/ Computer Software over $1,000 57, , Computer Software under $1,000 3, , License Fees - Software over $1,000 1, , License Fees - Software under $1,000 2, ,108 6XX CAPITAL OUTLAY TOTAL $ 2,862,785 $ 0 $ 490,847 $ 2,371, Dues & Fees $ 27,356 $ 0 $ 21,861 $ 5, Bank Charges 216, , , Miscellaneous Expense ,788 (1,376) 796 Uncoll Accounts (Bad Debt) 3, , Federal Indirect Cost 710, ,312 7XX OTHER EXPENDITURES TOTAL $ 958,410 $ 0 $ 105,783 $ 852,627 TOTAL BEFORE OTHER FINANCING SOURCES/USES $ 33,921,919 $ 0 $ 11,282,286 $ 22,639,633 Transfer - Capital Projects $ 500,000 $ 0 $ 245,000 $ 255,000 TOTAL AFTER OTHER FINANCING SOURCES/USES $ 34,421,919 $ 0 $ 11,527,286 $ 22,894,633 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES $ (1,421,497) $ 0 $ (1,405,540) Non-Spendable $ 1,685,787 $ 0 $ 1,685,787 Restricted 12,075, ,075,570 BEGINNING FUND BALANCE $ 13,761,357 $ 0 $ 13,761,357 Non-Spendable $ 1,547,321 $ 0 $ 1,678,147 Restricted 10,792, ,677,670 ENDING FUND BALANCE $ 12,339,860 $ 0 $ 12,355,817 Page 26

29 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL DEBT SERVICE FUNDS ACTUAL ACCOUNT DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE NUMBER BUDGET BUDGET 11/30/16 STATE SOURCES 3322 CO & DS Withheld for SBE Bonds $ 774,530 $ 0 $ 0 $ 774,530 TOTAL STATE $ 774,530 $ 0 $ 0 $ 774,530 LOCAL SOURCES 3430 Investment Revenue $ 139,000 $ 0 $ 32,585 $ 106,415 TOTAL LOCAL $ 139,000 $ 0 $ 32,585 $ 106,415 OTHER FINANCING SOURCES 3630 Transfer From Capital Tax Levy $ 36,367,258 $ 0 $ 0 $ 36,367,258 TOTAL OTHER $ 36,367,258 $ 0 $ 0 $ 36,367,258 TOTAL REVENUE AND OTHER FINANCING SOURCES $ 37,280,788 $ 0 $ 32,585 $ 37,248,203 EXPENDITURES: SBE Bonds 710 Redemption of Principal $ 619,000 $ 0 $ 0 $ 619, Interest 145, , Dues and Fees 10, ,000 COPS 710 Redemption of Principal 16,175, ,175, Interest 20,134, ,134, Dues and Fees 57, ,560 50,140 TOTAL EXPENDITURES $ 37,141,788 $ 0 $ 7,560 $ 37,134,228 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES $ 139,000 $ 0 $ 25,025 $ 113,975 BEGINNING FUND BALANCE $ 3,929,920 $ 0 $ 3,929,920 ENDING FUND BALANCE $ 4,068,920 $ 0 $ 3,954,945 Page 27

30 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL CAPITAL PROJECTS FUND AMENDED ACTUAL ACCOUNT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE NUMBER BUDGET 10/31/16 11/30/16 STATE SOURCES 3321 CO & DS Distributed to District $ 1,898,941 $ 1,898,941 $ 0 $ 1,898, Interest - CO & DS 5,511 5, , PECO 2,616,664 2,616,664 2,616, X Other State 150, , ,000 TOTAL STATE $ 4,671,116 $ 4,671,116 $ 2,616,664 $ 2,054,452 LOCAL SOURCES 3413 School Capital Outlay Tax $ 51,658,103 $ 51,658,103 $ 8,365,477 $ 43,292, Additional School Capital Outlay Tax > 96% 408, , , Sales Surtax 43,269,088 43,269,088 10,908,848 32,360, X Interest on Investments 100, , ,827 (192,827) 3496 Impact Fees 7,500,000 7,500, ,500, X Miscellaneous Local Sources 90,000 90, ,859 (131,859) TOTAL LOCAL $ 103,026,151 $ 103,026,151 $ 19,789,011 $ 83,237,140 OTHER FINANCING SOURCES 3610 Transfer from Operating $ 2,013,185 $ 2,013,185 $ 0 $ 2,013, Transfers from Special Revenue - Food Services 500, , , ,000 TOTAL OTHER FINANCING SOURCES $ 2,513,185 $ 2,513,185 $ 245,000 $ 2,268,185 TOTAL REVENUES & OTHER FINANCING SOURCES $ 110,210,452 $ 110,210,452 $ 22,650,675 $ 87,559,777 Page 28

31 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL CAPITAL PROJECTS FUND AMENDED ACTUAL ACCOUNT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE NUMBER BUDGET 10/31/16 11/30/16 EXPENDITURES: 63X New Construction $ 9,828 $ 9,828 $ 0 $ 9, Furniture, Fixtures & Equipment over $1, , , , , Furniture, Fixtures & Equipment under $1,000* 52,208 52,208 77,861 (25,653) 643 Computer Hardware over $1,000* 1,925,448 1,925, ,737 1,689, Computer Hardware under $1,000* 27,809 27, ,985 (89,176) 65X Motor Vehicles / Buses 6,111,093 6,111,093 2,084,186 4,026,907 67X Improvements Other Than Buildings * 1,142,585 1,142, , ,277 68X Renovation / Remodeling * 95,605,262 95,605,262 15,106,438 80,498, Computer Software over $1,000 1,050,000 1,050, ,050,000 TOTAL BEFORE OTHER FINANCING SOURCES/USES $ 106,630,641 $ 106,630,641 $ 18,621,153 $ 88,009,488 Transfer - General Fund - Property Insurance $ 4,665,687 $ 4,665,687 $ 0 $ 4,665,687 Transfer - Debt Service 36,367,258 36,367, ,367,258 TOTAL AFTER OTHER FINANCING SOURCES/USES $ 147,663,586 $ 147,663,586 $ 18,621,153 $ 129,042,433 EXCESS (DEFICIENCY) OF REVENUES / EXPENDITURES $ (37,453,134) $ (37,453,134) $ 4,029,522 Restricted $ 87,709,430 $ 88,078,685 $ 88,078,685 Assigned 3,183,759 3,183,759 3,183,759 BEGINNING FUND BALANCE $ 90,893,189 $ 91,262,444 $ 91,262,444 Restricted $ 52,235,647 $ 52,604,902 $ 91,896,948 Assigned 1,204,408 1,204,408 3,395,018 ENDING FUND BALANCE $ 53,440,055 $ 53,809,310 $ 95,291,966 *67X/68X Adopted Budget includes Sales Surtax Projects in the amount of $75,721,303 Page 29

32 STATEMENT OF EXPENDITURES BY PROJECT CHANGES IN FUND BALANCE BUDGET vs ACTUAL CAPITAL PROJECTS FUND AMENDED ACTUAL PROJECT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE NUMBER BUDGET 10/31/16 11/30/ Educational Technology - Infrastructure Equipment $ 1,677 $ 1,677 $ 0 $ 1, School Bus Replacement 6,111,093 6,111,093 2,084,186 4,026, Furniture & Equipment Replacement 604, ,347 80, , Maintenance Capital Supplies / Service 2,102,959 2,102,959 1,008,700 1,094, Direct Maintenance Capital Supplies/ Service 0 0 3,098 (3,098) 5917 District Refreshment - Technology 1,894,756 1,894,756 81,161 1,813, Sunrise Standard Classroom 127, ,686 87,317 40, Computerized Testing Labs Enterprise Resource Planning (ERP) 1,050,000 1,050, ,050, Growth Management 9,828 9, , Energy Conservation - Facilities 328, ,983 47, , School Initiated Projects 7,641 7,641 5,325 2, Code Compliance 34,061 34, , Program Related Facility Needs 368, ,688 85, , South Courtenay Parkway Right of Way 85,497 85,497 83,147 2, Andersen Elementary Entrance Way 286, , , , Portable Relocation 401, ,325 99, , Capital Renewal 10,684,592 10,684, ,659 10,281, ADA Projects 262, , ,118 97, Safety to Life 737, ,603 96, , Painting & Corrosion Control 1,348,563 1,348, ,560 1,191, Custodial Equipment 158, ,023 85,544 72, / Food & Nutrition Services Projects 1,241,656 1,241, , , Replacement at Failure 1,609,994 1,609, , , Plant Ops & Maint Bldg Improv 175, , , Building Envelope Water Control 31,055 31,055 31,055 0 Page 30

33 STATEMENT OF EXPENDITURES BY PROJECT CHANGES IN FUND BALANCE BUDGET vs ACTUAL CAPITAL PROJECTS FUND AMENDED ACTUAL PROJECT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE NUMBER BUDGET 10/31/16 11/30/16 Additional Tax Levy/Capital Projects 408, , ,960 Sales Surtax Projects - Use of Other Funds 835, , , ,659 Sales Surtax Projects 75,721,303 75,721,303 12,092,017 63,629,286 TOTAL BEFORE OTHER FINANCING SOURCES/USES $ 106,630,641 $ 106,630,641 $ 18,621,153 $ 88,009,488 Transfer - General Fund - Property Insurance $ 4,665,687 $ 4,665,687 $ 0 $ 4,665,687 Transfer - Debt Service 36,367,258 36,367, ,367,258 TOTAL AFTER OTHER FINANCING SOURCES/USES $ 147,663,586 $ 147,663,586 $ 18,621,153 $ 129,042,433 EXCESS (DEFICIENCY) OF REVENUES / EXPENDITURES $ (37,453,134) $ (37,453,134) $ 4,029,522 Restricted $ 87,709,430 $ 88,078,685 $ 88,078,685 Assigned 3,183,759 3,183,759 3,183,759 BEGINNING FUND BALANCE $ 90,893,189 $ 91,262,444 $ 91,262,444 Restricted $ 52,235,647 $ 52,604,902 $ 91,896,948 Assigned 1,204,408 1,204,408 3,395,018 ENDING FUND BALANCE $ 53,440,055 $ 53,809,310 $ 95,291,966 Page 31

34 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL CASUALTY INSURANCE FUNDS ACTUAL ACCOUNT DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE NUMBER BUDGET BUDGET 11/30/16 LOCAL SOURCES 348X Premiums $ 4,271,540 $ 0 $ 1,279,089 $ 2,992, X Interest 88, ,720 39,263 TOTAL REVENUES $ 4,360,523 $ 0 $ 1,328,809 $ 3,031,714 EXPENDITURES: 111 Administrator - Base Pay $ 52,027 $ 0 $ 21,678 $ 30, Other Support - Base Pay 74, ,882 43, EAP - Base Pay 47, ,017 35,506 1XX SALARIES TOTAL $ 173,666 $ 0 $ 64,577 $ 109, Retirement $ 13,060 $ 0 $ 4,856 $ 8, FICA 13, ,718 8, Life Insurance Hospitalization 18, ,603 11, Worker's Compensation I XX FRINGE TOTAL $ 45,516 $ 0 $ 16,615 $ 28, Legal Services $ 2,000 $ 0 $ 8,310 $ (6,310) 312 Professional and Technical 25, ,640 7, Managed Care Arrangement Costs 28, ,868 20, Travel - In County Travel - Out of County 2, , Telephone - Base Telephone Long Distance Postage PDA Data PDA Voice Cell Printing, etc. 1, ,118 3XX PURCHASED SERVICES TOTAL $ 61,421 $ 0 $ 34,167 $ 27,254 Page 32

35 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL CASUALTY INSURANCE FUNDS ACTUAL ACCOUNT DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE NUMBER BUDGET BUDGET 11/30/ Supplies $ 1,284 $ 0 $ 109 $ 1,175 5XX SUPPLIES / COMPUTER HARDWARE TOTAL $ 1,284 $ 0 $ 109 $ 1, Furniture, Fixtures & Equipment over $1,000 $ 2,000 $ 0 $ 0 $ 2, Furniture, Fixtures & Equipment under $1,000 2, , Computer Hardware over $1,000 3, , Computer Hardware under $1, ,049 (549) 691 Computer Software over $1,000 1, ,500 6XX CAPITAL OUTLAY TOTAL $ 9,500 $ 0 $ 1,049 $ 8, Dues and Fees $ 800 $ 0 $ 0 $ Bank Charges 15, ,351 12, Worker's Compensation 4,100, ,603,089 2,496, Auto Claims 327, , , General Claims 478, , , Administrative Fees 86, ,362 56, Excess Policy 425, ,937 53,063 7XX TOTAL OTHER EXPENDITURES $ 5,433,418 $ 0 $ 2,199,867 $ 3,233,551 TOTAL EXPENDITURES $ 5,724,805 $ 0 $ 2,316,384 $ 3,408,421 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES $ (1,364,282) $ 0 $ (987,575) BEGINNING FUND BALANCE $ 1,074,620 $ 0 $ 2,717,003 ENDING FUND BALANCE $ (289,662) $ 0 $ 1,729,428 Page 33

36 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL MEDICAL INSURANCE TRUST FUNDS ACTUAL ACCOUNT DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE NUMBER BUDGET BUDGET 11/30/16 LOCAL SOURCES 348X Premiums $ 67,552,569 $ 0 $ 23,150,912 $ 44,401, X Interest 109, ,812 71,012 TOTAL REVENUES $ 67,662,393 $ 0 $ 23,189,724 $ 44,472,669 EXPENDITURES: 111 Administrator - Base Pay $ 52,027 $ 0 $ 21,678 $ 30, Other Support - Base Pay 321, , , Other Support - Extra Duty 0 0 5,497 (5,497) 164 Other Support - Terminal Pay 0 0 5,735 (5,735) 181 EAP - Base Pay 187, , , EAP - Terminal Base 0 0 3,707 (3,707) 1XX SALARIES TOTAL $ 561,078 $ 0 $ 222,236 $ 338, Retirement $ 48,894 $ 0 $ 17,897 $ 30, FICA 42, ,418 27, Life Insurance Hospitalization 77, ,101 48, Worker's Compensation I 3, ,208 1,923 2XX FRINGE TOTAL $ 172,437 $ 0 $ 62,829 $ 109, Professional and Technical $ 202,903 $ 0 $ 84,520 $ 118, Travel - In County 3, , Travel - Out of County 6, , Travel - Out of State 5, ,385 3, Postage 6, , Printing, etc. 8, ,768 5, Clinics - Other Purch Srvs ,106 (504,106) 3XX PURCHASED SERVICES TOTAL $ 230,903 $ 0 $ 598,149 $ (367,246) Page 34

37 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL MEDICAL INSURANCE TRUST FUNDS ACTUAL ACCOUNT DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE NUMBER BUDGET BUDGET 11/30/ Supplies $ 6,000 $ 0 $ 1,772 $ 4,228 5XX SUPPLIES / COMPUTER HARDWARE TOTAL $ 6,000 $ 0 $ 1,772 $ 4, New Construction - Prof Fees $ 0 $ 0 $ 48,813 $ (48,813) 637 New Construction - Direct PO's ,700 (202,700) 641 Furniture, Fixtures & Equipment over $1,000 2, , Furniture, Fixtures & Equipment under $1,000 2, , Computer Hardware over $1,000 3, , Computer Hardware under $1,000 6, , Computer Software under $1,000 1, ,500 6XX CAPITAL OUTLAY TOTAL $ 15,000 $ 0 $ 251,932 $ (236,932) 737 Dues and Fees $ 828,000 $ 0 $ 173,862 $ 654, Bank Charges 15, ,954 13, Claims Expense 64,930, ,798,516 40,131, Administrative Fees 4,708, ,330,601 3,377,408 7XX TOTAL OTHER EXPENDITURES $ 70,481,189 $ 0 $ 26,304,933 $ 44,176,256 TOTAL EXPENDITURES $ 71,466,607 $ 0 $ 27,441,851 $ 44,024,756 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES $ (3,804,214) $ 0 $ (4,252,127) BEGINNING FUND BALANCE $ 20,859,507 $ 0 $ 21,710,588 ENDING FUND BALANCE $ 17,055,293 $ 0 $ 17,458,461 Page 35

38 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SCHOOL AGE CHILD CARE ACTUAL ACCOUNT DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE NUMBER BUDGET BUDGET 11/30/16 LOCAL SOURCES 3473 School Age Child Care Fees $ 6,800,000 $ 0 $ 3,099,628 $ 3,700,372 TOTAL REVENUES $ 6,800,000 $ 0 $ 3,099,628 $ 3,700,372 EXPENDITURES: 111 Administrator - Base Pay $ 23,415 $ 0 $ 9,757 $ 13, Administrator - Extra Duty Pay 0 0 1,368 (1,368) 141 Substitute - Base Pay (712) 152 Aide - Extra Duty Pay (134) 161 Other Support - Base Pay 1,880, ,090 1,216, Other Support - Extra Duty Pay ,416 (97,416) 164 Other Support - Terminal Pay 0 0 2,016 (2,016) 165 Other Support - Sick Leave BB (72) 168 Other Support - Short Term Pay ,428 (16,428) 181 EAP - Base Pay 1,501, , , EAP - Extra Duty Pay ,263 (13,263) 184 EAP - Terminal Pay 0 0 6,132 (6,132) 1XX SALARIES TOTAL $ 3,405,673 $ 0 $ 1,392,755 $ 2,012, Retirement $ 251,574 $ 0 $ 107,455 $ 144, FICA 249, , , Life Insurance 1, Medical Insurance 310, , ,118 Page 36

39 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SCHOOL AGE CHILD CARE ACTUAL ACCOUNT DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE NUMBER BUDGET BUDGET 11/30/ Work. Comp. - General 25, ,630 14, Work. Comp - All Others (20) 244 Work. Comp. - Food Service XX FRINGE TOTAL $ 839,023 $ 0 $ 352,037 $ 486, Professional and Technical $ 250,000 $ 0 $ 74,124 $ 175, Travel - In County 20, ,695 15, Travel - Out of County 4, , Repair Other Equipment 1, ,505 (305) 365 Subscription Fees-Software 61, ,704 (11,704) 371 Telephone - Base 5, ,528 4, Telephone - Long Distance Postage - Telegraph PDA Voice Cell Printing, etc. 3, ,251 2,399 3XX PURCHASED SERVICES TOTAL $ 346,930 $ 0 $ 155,952 $ 190, Gasoline $ 2,600 $ 0 $ 487 $ 2,113 4XX ENERGY SERVICES TOTAL $ 2,600 $ 0 $ 487 $ 2, Supplies $ 521,238 $ 0 $ 118,911 $ 402, Oil & Grease Repair Parts Tires & Tubes XX SUPPLIES TOTAL $ 522,363 $ 0 $ 118,911 $ 403,452 Page 37