Yelm School District No F-196 Annual Financial Statements

Transcription

1 COUNTY: 34 F-196 Annual Financial Statements Thurston Fiscal Year RUN: 1/11/2018 1:43:31 PM ANNUAL FINANCIAL STATEMENTS Certification Page Balance Sheet as of August 31, 2017-All s Statement of Revenues, Expenditures, and Changes in Balance for the Year Ended August 31, 2017-All s Budgetary Comparison Schedules-All s Statement of Fiduciary Net Position Statement of Changes in Fiduciary Net Position Schedule of Long-Term Liabilities Report of Revenues and Other Financing Sources-All s Program/Activity/Object Report

2 YELM SCHOOL DISTRICT NO. 002 F-196 ANNUAL FINANCIAL STATEMENTS FOR FISCAL YEAR RUN: 1/11/2018 1:43:33 PM CERTIFICATION The Annual Financial Statements (Report F-196) for of Thurston County for the fiscal year ended August 31, 2017, were prepared on the modified accrual basis of accounting in accordance with the appropriate accounting principles as stated in the Accounting Manual for Public School Districts in the State of Washington. School was conducted for 180 days. (If school was operated fewer than 180 days, please include a statement covering the reasons and effort to make up days lost.) The indirect cost rate proposal has been reviewed and the data reflects allowable costs in accordance with federal requirements and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards: SubpartE. The school district Annual Financial Statement has been reviewed and submitted to OSPI in accordance with WAC for the fiscal year September 1, 2016-August 31, 2017 Approved: Reviewed: School District Superintendent or Authorized Official ESD Superintendent or Authorized Official Date Date REPORT F-196 SUMMARY Total Revenues and Other Financing Sources Total Expenditures Other Financing Uses Excess of Revenues/Other Financing Sources Over/(Under) Expenditures and Other Financing Uses Beginning Total Balance Prior Year(s) Corrections or Restatements Ending Total Balance General 64,941, ,590, ,527, ,823, ,490, ,314, ASB 752, , , , , Debt Service 5,026, ,900, , ,392, ,518, Capital Projects 1,459, , , ,410, ,142, Transportation Vehicle 674, , , , , , Permanent Total 72,854, ,413, ,714, ,726, ,959, ,686, Locked Date: Nov 06, 2017 Certification Page

3 Balance Sheet RUN: 1/11/2018 1:43:36 PM COUNTY: 34 Thurston Governmental s August 31, 2017 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total ASSETS: Cash and Cash Equivalents Minus Warrants Outstanding Taxes Receivable Due From Other s Due From Other Governmental Units Accounts Receivable Interfund Loans Receivable Accrued Interest Receivable Inventory Prepaid Items Investments Investments/Cash With Trustee Investments-Deferred Compensation Self-Insurance Security Deposit TOTAL ASSETS 10,922, , ,284, , , ,734, , , , ,518, ,273, ,791, ,207, ,207, , , ,382, , ,557, , , ,461, DEFERRED OUTFLOWS OF RESOURCES: Deferred Outflows of Resources - Other TOTAL DEFERRED OUTFLOWS OF RESOURCES TOTAL ASSETS AND DEFERRED OUTFLOW OF RESOURCES 15,734, , ,791, ,207, , ,461, LIABILITIES: Accounts Payable Contracts Payable Current Accrued Interest Payable Accrued Salaries Anticipation Notes Payable 487, , , , , , Page 1 of 2

4 Balance Sheet RUN: 1/11/2018 1:43:36 PM COUNTY: 34 Thurston Governmental s August 31, 2017 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total LIABILITIES: Payroll Deductions and Taxes Payable 458, , Due To Other Governmental Units Deferred Compensation Payable Estimated Employee Benefits Payable Due To Other s Interfund Loans Payable Deposits Unearned Revenue Matured Bonds Payable Matured Bond Interest Payable Arbitrage Rebate Payable TOTAL LIABILITIES 1,134, , , ,218, DEFERRED INFLOWS OF RESOURCES: Unavailable Revenue Unavailable Revenue - Taxes Receivable TOTAL DEFERRED INFLOWS OF RESOURCES 5,284, ,284, ,273, ,273, ,557, ,557, FUND BALANCE: Nonspendable Balance Restricted Balance Committed Balance Assigned Balance Unassigned Balance TOTAL FUND BALANCE 157, ,00 9,149, ,314, , ,00 278, ,518, ,518, ,142, ,142, , , ,377, ,00 2,142, ,149, ,686, TOTAL LIABILITIES, DEFERRED INFLOW OF RESOURCES, AND FUND BALANCE 15,734, , ,791, ,207, , ,461, Page 2 of 2

5 RUN: 1/11/2018 1:43:38 PM E.S.D. 113 Statement of Revenues, Expenditures, and Changes in Balance COUNTY: 34 Thurston Governmental s For the Year Ended August 31, 2017 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total REVENUES: Local 11,798, , ,562, , , ,569, State 48,668, , , ,096, Federal 4,440, ,440, Federal Stimulus Other 33, , TOTAL REVENUES 64,941, , ,562, , , ,140, EXPENDITURES: CURRENT: Regular Instruction 33,003, ,003, Federal Stimulus Special Education 7,966, ,966, Vocational Education 2,502, ,502, Skill Center Compensatory Programs 2,665, ,665, Other Instructional Programs 300, , Community Services Support Services 14,161, ,161, Student Activities/Other 729, , CAPITAL OUTLAY: Sites 206, , Building 521, , Equipment Instructional Technology Energy Transportation Equipment 465, , Sales and Lease Other 991, , DEBT SERVICE: Principal 3,844, ,844, Interest and Other Charges 1,055, ,055, Bond/Levy Issuance TOTAL EXPENDITURES 61,590, , ,900, , , ,413, Page 1 of 2

6 RUN: 1/11/2018 1:43:38 PM E.S.D. 113 Statement of Revenues, Expenditures, and Changes in Balance COUNTY: 34 Thurston Governmental s For the Year Ended August 31, 2017 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total DEBT SERVICE: REVENUES OVER (UNDER) EXPENDITURES 3,351, , , , , ,726, OTHER FINANCING SOURCES (USES): Bond Sales & Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) -1,527, ,527, , , ,000,00 1,000,00 250,00-186, , ,714, ,714, EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES 1,823, , , , , ,726, BEGINNING TOTAL FUND BALANCE 7,490, , ,392, ,410, , ,959, Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 9,314, , ,518, ,142, , ,686, Page 2 of 2

7 RUN: 1/11/2018 1:43:39 PM E.S.D. 113 Budgetary Comparison Schedule COUNTY: 34 Thurston General For The Year Ended August 31, 2017 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skill Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 11,379, ,495, ,310, ,00 62,261, ,826, ,012,40 2,516, ,912, , ,468, , ACTUAL 11,798, ,668, ,440, , ,941, ,003, ,966, ,502, ,665, , ,161, , Variance with Final Budget POSITIVE (NEGATIVE) 419, ,173, , , ,680, , , , , , , , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 63,244, ,590, ,654, REVENUES OVER (UNDER) EXPENDITURES -982, ,351, ,334, Page 1 of 2

8 RUN: 1/11/2018 1:43:39 PM E.S.D. 113 Budgetary Comparison Schedule COUNTY: 34 Thurston General For The Year Ended August 31, 2017 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) FINAL BUDGET -527, , ACTUAL -1,527, ,527, Variance with Final Budget POSITIVE (NEGATIVE) -1,000,00-1,000,00 EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -1,510, ,823, ,334, BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 6,500,00 4,989, ,490, ,314, , ,325, Page 2 of 2

9 RUN: 1/11/2018 1:43:49 PM E.S.D. 113 Budgetary Comparison Schedule COUNTY: 34 Thurston Associated Student Body For The Year Ended August 31, 2017 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skill Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 1,003,04 1,003,04 961, ACTUAL 752, , , Variance with Final Budget POSITIVE (NEGATIVE) -250, , , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 961, , , REVENUES OVER (UNDER) EXPENDITURES 41, , , Page 1 of 2

10 RUN: 1/11/2018 1:43:49 PM E.S.D. 113 Budgetary Comparison Schedule COUNTY: 34 Thurston Associated Student Body For The Year Ended August 31, 2017 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) FINAL BUDGET ACTUAL Variance with Final Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES 41, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 146, , , , , , Page 2 of 2

11 RUN: 1/11/2018 1:43:51 PM E.S.D. 113 Budgetary Comparison Schedule COUNTY: 34 Thurston Debt Service For The Year Ended August 31, 2017 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skill Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 4,478,07 4,478,07 ACTUAL 4,562, ,562, Variance with Final Budget POSITIVE (NEGATIVE) 83, , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 3,844, ,255, ,099,67 3,844, ,055, ,900, , , REVENUES OVER (UNDER) EXPENDITURES -621,60-338, , Page 1 of 2

12 RUN: 1/11/2018 1:43:51 PM E.S.D. 113 Budgetary Comparison Schedule COUNTY: 34 Thurston Debt Service For The Year Ended August 31, 2017 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) FINAL BUDGET 464, , ACTUAL 464, , Variance with Final Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -157, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 2,450,00 2,292, ,392, ,518, , , Page 2 of 2

13 RUN: 1/11/2018 1:43:54 PM E.S.D. 113 Budgetary Comparison Schedule COUNTY: 34 Thurston Capital Projects For The Year Ended August 31, 2017 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skill Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Instructional Technology Energy Sales and Lease Transportation Equipment Other FINAL BUDGET 313,00 313,00 200,00 1,412,00 ACTUAL 449, , , , , Variance with Final Budget POSITIVE (NEGATIVE) 136, , , , , Page 1 of 2

14 RUN: 1/11/2018 1:43:54 PM E.S.D. 113 Budgetary Comparison Schedule COUNTY: 34 Thurston Capital Projects For The Year Ended August 31, 2017 DEBT SERVICE: Bond/Levy Issuance and/or Election Principal Interest and Other Charges TOTAL EXPENDITURES FINAL BUDGET 1,612,00 ACTUAL 728, Variance with Final Budget POSITIVE (NEGATIVE) 883, REVENUES OVER (UNDER) EXPENDITURES -1,299,00-268, ,030, OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) 1,000,00 1,000,00 1,000,00 1,000,00 EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -1,299,00 731, ,030, BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 1,379, , ,410, ,142, , ,062, Page 2 of 2

15 RUN: 1/11/2018 1:43:56 PM E.S.D. 113 Budgetary Comparison Schedule COUNTY: 34 Thurston Transportation Vehicle For The Year Ended August 31, 2017 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skill Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 1,00 400,00 401,00 850,00 ACTUAL 6, , , , Variance with Final Budget POSITIVE (NEGATIVE) 5, , , , DEBT SERVICE: Bond/Levy Issuance and/or Election Principal Interest and Other Charges TOTAL EXPENDITURES 850,00 465, , Page 1 of 2

16 RUN: 1/11/2018 1:43:56 PM E.S.D. 113 Budgetary Comparison Schedule COUNTY: 34 Thurston Transportation Vehicle For The Year Ended August 31, 2017 REVENUES OVER (UNDER) EXPENDITURES FINAL BUDGET -449,00 ACTUAL -41, Variance with Final Budget POSITIVE (NEGATIVE) 407, OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) 250,00-186, , ,00-186, , EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -385, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 400,10 14, , , , , Page 2 of 2

17 COUNTY: 34 Thurston Statement Of Fiduciary Net Position Fiduciary s August 31, 2017 RUN: 1/11/2018 1:43:59 PM ASSETS: Imprest Cash Cash On Hand Cash On Deposit with Cty Treas Minus Warrants Outstanding Due From Other s Accounts Receivable Accrued Interest Receivable Investments Investments/Cash With Trustee Other Assets Capital Assets, Land Capital Assets, Buildings Capital Assets, Equipment Accum Depreciation, Buildings Accum Depreciation, Equipment TOTAL ASSETS LIABILITIES: Accounts Payable Due To Other s TOTAL LIABILITIES NET POSITION: Held in trust for: Held In Trust For Intact Trust Principal Held In Trust For Private Purposes Held In Trust For Pension Or Other Post-Employment Benefits Held In Trust For Other Purposes TOTAL NET POSITION Private Purpose Trust Other Trust Page 1 of 1

18 Statement of Changes in Fiduciary Net Position RUN: 1/11/2018 1:44:01 PM COUNTY: 34 Thurston Fiduciary s For the Year Ended August 31, 2017 ADDITIONS: Contributions: Private Donations Employer Members Other TOTAL CONTRIBUTIONS Investment Income: Net Appreciation (Depreciation) in Fair Value Interest and Dividends Less Investment Expenses Net Investment Income Other Additions: Rent or Lease Revenue Total Other Additions TOTAL ADDITIONS DEDUCTIONS: Benefits Refund of Contributions Administrative Expenses Scholarships Other TOTAL DEDUCTIONS Private Purpose Trust Other Trust Net Increase (Decrease) Net Position--Prior Year August Beginning Prior Year F-196 Manual Revision Net Position - Total Prior Year(s) Corrections or Restatements NET POSITION--ENDING Page 1 of 1

19 COUNTY: 34 Schedule of Long-Term Liabilities Thurston For the Year Ended August 31, 2017 RUN: 1/11/2018 1:44:03 PM Description Beginning Outstanding Debt September 1, 2016 Amount Issued / Increased Amount Redeemed / Decreased Ending Outstanding Debt August 31, 2017 Amount Due Within One Year Voted Debt Voted Bonds LOCAL Program Proceeds Issued in Lieu of Bonds 27,275,00 3,450,00 23,825,00 3,715,00 Non-Voted Debt and Liabilities Non-Voted Bonds LOCAL Program Proceeds Capital Leases Contracts Payable Non-Cancellable Operating Leases Claims & Judgements Compensated Absences Long-Term Notes Anticipation Notes Payable Lines of Credit Other Non-Voted Debt 3,111, ,006, , , , ,717, , , , Other Liabilities Non-Voted Notes Not Recorded as Debt Net Pension Liabilities: Net Pension Liabilities TRS 1 Net Pension Liabilities TRS 2/3 Net Pension Liabilities SERS 2/3 Net Pension Liabilities PERS 1 15,271, ,177, ,132, ,015, ,002, ,082, , , ,269, ,094, ,261,43 3,632, Total Long-Term Liabilities 59,990, , ,386, ,794, ,132, Page 1 of 1

20 COUNTY: 34 Report of Revenues and Other Financing Sources Thurston For the Year Ended August 31, 2017 RUN: 1/11/2018 1:44:05 PM General Debt Service Capital Projects Transportation Vehicle LOCAL TAXES 1100 Local Property Tax 1300 Sale of Tax Title Property 1400 Local in Lieu of Taxes 1500 Timber Excise Tax 1600 County-Administered Forests 1900 Other Local Taxes 1000 TOTAL LOCAL TAXES 10,631, , , ,741, ,473, , ,562, LOCAL SUPPORT NONTAX 2100 Tuition and Fees, Unassigned 2122 Special Ed. - Infants and Toddlers - Tuition and Fees 2131 Secondary Vocational Education - Tuition 2145 Skill Center Tuitions and Fees 2171 Traffic Safety Education Fees 2173 Summer School Tuitions and Fees 2186 Community School Tuitions and Fees 2188 Child Care Tuitions and Fees 2200 Sales of Goods, Supplies and Services, Unassigned 2231 Secondary Voc. Ed., Sales of Goods, Supplies and Services 2245 Skill Center, Sales of Goods, Supplies and Services 2288 Child Care Sales of Goods, Supplies, and Services 2289 Other Community Services? Sales of Goods, Supplies, and Services 2298 School Food Services--Sales of Goods, Supplies, and Services 2300 Investment Earnings 2400 Interfund Loan Interest Earnings 2500 Gifts and Donations 2600 Fines and Damages 2700 Rentals and Leases 2800 Insurance Recoveries 2900 Local Support Nontax, Unassigned 2910 E-Rate 43, , , , , , , ,92 29, , , , , ,45 2, Page 1 of 7

21 COUNTY: 34 Report of Revenues and Other Financing Sources Thurston For the Year Ended August 31, 2017 RUN: 1/11/2018 1:44:05 PM General Debt Service Capital Projects Transportation Vehicle LOCAL SUPPORT NONTAX 2000 TOTAL LOCAL SUPPORT NONTAX 1,057, , , STATE, GENERAL PURPOSE 3100 Apportionment 3121 Special Education - General Apportionment 3300 Local Effort Assistance 3600 State Forests 3900 Other State General Purpose, Unassigned 3000 TOTAL STATE, GENERAL PURPOSE 35,064, ,052, ,475, ,592, STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned 4121 Special Education 4122 Special Education - Infants and Toddlers - State 4126 State Institutions, Special Education 4130 State ing Assistance-Paid Direct to District 4155 Learning Assistance 4156 State Institutions, Centers and Homes, Delinquent 4158 Special and Pilot Programs 4159 Juveniles in Adult Jails 4165 Transitional Bilingual 4174 Highly Capable 4188 Child Care 4198 School Food Service 4199 Transportation - Operations 4230 State ing Assistance-Paid Direct to Contractor 4300 Other State Agencies, Unassigned 4321 Special Education - Other State Agencies 4322 Special Education - Infants and Toddlers - State 4326 State Institutions - Special Education - Other State Agencies 4330 State ing Assistance-Other 4356 State Institutions, Centers and Homes, Delinquent - Other State Agencies 4,622, , ,164, , , , , ,689, , Page 2 of 7

22 COUNTY: 34 Report of Revenues and Other Financing Sources Thurston For the Year Ended August 31, 2017 RUN: 1/11/2018 1:44:05 PM General Debt Service Capital Projects Transportation Vehicle STATE, SPECIAL PURPOSE 4358 Special and Pilot Programs - Other State Agencies 4365 Transitional Bilingual - Other State Agencies 4388 Child Care - Other State Agencies 4398 School Food Service - Other State Agencies 4399 Transportation Operations - Other State Agencies 4499 Transportation Reimbursement - Depreciation 4000 TOTAL STATE, SPECIAL PURPOSE 9,076, , , , FEDERAL, GENERAL PURPOSE 5200 General Purpose Direct Federal Grants, Unassigned 5300 Impact Aid, Maintenance and Operation 5329 Impact Aid, Special Education ing 5400 Federal in Lieu of Taxes 5500 Federal Forests 5600 Qualified Bond Interest Credit 5000 TOTAL FEDERAL, GENERAL PURPOSE 62, , , FEDERAL, SPECIAL PURPOSE 6100 Special Purpose, OSPI, Unassigned 6111 Federal Stimulus-Title I 6112 Federal Stimulus-School Improvement 6113 Federal Stimulus-State Fiscal Stabilization 6114 Federal Stimulus-IDEA 6118 Federal Stimulus-Competitive Grants 6119 Federal Stimulus-Other 6121 Special Education, Medicaid Reimbursement 6122 Special Education - Infants and Toddlers - Medicaid Reimbursements 6124 Special Education, Supplemental 6125 Special Education - Infants and Toddlers - Federal 6138 Secondary Vocational Education 6140 Impact Aid-Construction 6146 Skill Center 1,007, , Page 3 of 7

23 COUNTY: 34 Report of Revenues and Other Financing Sources Thurston For the Year Ended August 31, 2017 RUN: 1/11/2018 1:44:05 PM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 6151 ESEA Disadvantaged, Fed 6152 Other Title, ESEA Fed 6153 ESEA Migrant, Federal 6154 Reading First, Federal 6157 Institutions, Neglected and Delinquent 6161 Head Start 6162 Math and Science - Professional Development 6164 Limited English Proficiency 6167 Indian Education, JOM 6168 Indian Education, ED 6176 Targeted Assistance 6178 Youth Training Programs 6188 Child Care 6189 Other Community Services 6198 School Food Services 6199 Transportation - Operations 6200 Direct Special Purpose Grants 6211 Federal Stimulus-Title I 6212 Federal Stimulus-School Improvement 6213 Federal Stimulus-State Fiscal Stabilization 6214 Federal Stimulus-IDEA 6218 Federal Stimulus-Competitive Grants 6219 Federal Stimulus-Other 6221 Special Education - Medicaid Reimbursement 6222 Special Education - Infants and Toddlers - Medicaid Reimbursements 6224 Special Education - Supplemental 6225 Special Education - Infants and Toddlers - Federal 6238 Secondary Vocational Education 6240 Impact Aid 6246 Skill Center 6251 ESEA Disadvantaged, Fed 6252 Other Title, ESEA Fed 1,131, , ,235, , Page 4 of 7

24 COUNTY: 34 Report of Revenues and Other Financing Sources Thurston For the Year Ended August 31, 2017 RUN: 1/11/2018 1:44:05 PM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 6253 ESEA Migrant, Federal 6254 Reading First, Federal 6257 Institutions, Neglected and Delinquent 6261 Head Start 6262 Math and Science - Professional Development 6264 Limited English Proficiency 6267 Indian Education - JOM 6268 Indian Education - ED 6276 Targeted Assistance 6278 Youth Training, Direct Grants 6288 Child Care 6289 Other Community Services 6298 School Food Services 6299 Transportation - Operations 6300 Federal Grants Through Other Agencies, Unassigned 6310 Medicaid Administrative Match 6311 Federal Stimulus-Title I 6312 Federal Stimulus-School Improvement 6313 Federal Stimulus-State Fiscal Stabilization 6314 Federal Stimulus-IDEA 6318 Federal Stimulus-Competitive Grants 6319 Federal Stimulus-Other 6321 Special Education - Medicaid Reimbursement 6322 Special Education - Infants and Toddlers - Medicaid Reimbursements 6324 Special Education - Supplemental 6325 Special Education - Infants and Toddlers - Federal 6338 Secondary Vocational Education 6340 Impact Aid Construction 6346 Skill Center 6351 ESEA Disadvantaged, Fed 6352 Other Title, ESEA Fed 6353 ESEA Migrant, Federal 30, , Page 5 of 7

25 COUNTY: 34 Report of Revenues and Other Financing Sources Thurston For the Year Ended August 31, 2017 RUN: 1/11/2018 1:44:05 PM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 6354 Reading First, Federal 6357 Institutions, Neglected and Delinquent 6361 Head Start 6362 Math and Science - Professional Development 6364 Limited English Proficiency 6367 Indian Education - JOM 6368 Indian Education - ED 6376 Targeted Assistance 6378 Youth Training 6388 Child Care 6389 Other Community Services 6398 School Food Services 6399 Transportation - Operations 6998 USDA Commodities 6000 TOTAL FEDERAL, SPECIAL PURPOSE 124, ,354, REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Program Participation, Unassigned 7121 Special Education 7122 Special Education - Infants and Toddlers 7131 Vocational Education 7145 Skill Center 7189 Other Community Services 7197 Support Services 7198 School Food Services 7199 Transportation 7301 Nonhigh Participation 7000 TOTAL REVENUES FROM OTHER SCHOOL DISTRICTS 17, , REVENUES FROM OTHER ENTITITES 8100 Governmental Entities 8188 Child Care 8189 Community Services Page 6 of 7

26 COUNTY: 34 Report of Revenues and Other Financing Sources Thurston For the Year Ended August 31, 2017 RUN: 1/11/2018 1:44:05 PM General Debt Service Capital Projects Transportation Vehicle REVENUES FROM OTHER ENTITITES 8198 School Food Services 8199 Transportation 8200 Private Foundations 8500 Nonfederal, ESD 8521 Educational Service Districts - Special Education 8522 Educational Service Districts - Special Education - Infants and Toddlers 8000 TOTAL REVENUES FROM OTHER ENTITIES 4, , , OTHER FINANCING SOURCES 9100 Sale of Bonds 9200 Sale of Real Property 9300 Sale of Equipment 9400 Compensated Loss of Fixed Assets 9500 Long-Term Financing 9600 Sale of Refunding Bonds 9900 Transfers 9000 TOTAL OTHER FINANCING SOURCES 464, , ,000,00 1,000,00 250,00 250,00 TOTAL REVENUES AND OTHER FINANCING SOURCES 64,941, ,026, ,459, , Page 7 of 7

27 COUNTY: 34 Program/Activity/Object Report Thurston For the Year Ended August 31, 2017 RUN: 1/11/2018 1:44:08 PM NO. PROGRAM TITLE PROGRAM EXPENDITURE SUMMARY 01 Basic Education 32,423, ALE 799, Basic Education - Dropout Reengagement 11 Stim, Title I Stim, Schl Imprv Federal Stimulus - SFSF and Education Jobs Stim, IDEA Stim, Compt Grants Stim, Other Sp Ed, Sup, St 6,785, Sp Ed, Infants and Toddlers, State 25 Sp Ed, Infants and Toddlers, Federal AMOUNT 18, , Sp Ed, Sup, Fed 1,007, Sp Ed, Inst, St Sp Ed, Oth, Fed 16, Voc, Basic, St 2,295, MidSchCar/Tec 243, Voc, Fed 48, Voc, Other Skil Cnt, Bas, St Skill Cntr, Fed ESEA Disadvantaged, Fed 1,086, Other Title, ESEA, Fed 135, ESEA Migrant, Federal Read First, Fed LAP 1,028, St In, Ctr/Hm, D St In, N/D, Fed Sp/Plt Pgm, St 189, Inst. JAJ Head Start, Fed.00 ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 11 Bd of Dir 88, Supt Off 561, Busns Off 957, HR 551, Pblc Rltn 96, Supv Inst 1,348, Lrn Resrc 630, Princ Off 3,606, Guid/Coun 1,519, Pupil M/S 977, Health 2,190, Teaching 31,902, Extracur 1,166, Pmt to SD 836, InstProDev 1,267, Inst Tech 538, Curriculum 1,040, Supervisn 170, Food 841, Operation 988, Transfers -5, Supervisn 390, Operation 2,137, Maintnce 443, Insurance 80, Transfers -98, Supv Bldg 314, Grnd Mnt 451, Oper Bldg 1,961, Maintnce 1,347, Utilities 1,156, Bldg Secu Insurance 443, Info Sys 1,472, Page 1 of 2 OBJECT EXPENDITURE SUMMARY NO. OBJECT TITLE AMOUNT 0 Debit Transfer 144, Credit Transfer -144, Cert. Salaries 25,663, Class. Salaries 10,492, Employee Benefits 14,859, Supplies / Materials 3,353, Purchased Services 6,067, Travel 162, Capital Outlay 991, TOTAL ALL OBJECTS 61,590,140.63

28 COUNTY: 34 Program/Activity/Object Report Thurston For the Year Ended August 31, 2017 RUN: 1/11/2018 1:44:08 PM PROGRAM EXPENDITURE SUMMARY NO. PROGRAM TITLE AMOUNT 62 MS, Pro Dv, Fed LEP, Fed Tran Biling, St 167, Ind Ed, Fd, JOM Ind Ed, Fd, ED 59, Comp, Othr Traffic Safety Summer School Highly Capable 50, Prof Dev, State Target Asst, Fed Yth Trg Pm, Fed Inst Pgm, Othr 506, Public Radio/TV Comm Schools Child Care Othr Comm Srv Distwide Suppt 9,618, Schl Food Serv 1,994, Pupil Transp 2,953, TOTAL ALL PROGRAMS 61,590, ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 73 Printing 28, Warehouse 73, Mtr Pool 113, Interest Principal Debt Expn Publ Actv.00 TOTAL ALL ACTIVITIES 61,590, Page 2 of 2

29 RUN: 1/11/2018 1:44:10 PM PROGRAM 01 - Basic Education COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 575, , , , , , , , , Lrn Resrc 630, , , , , , Princ Off 3,553, ,768, , , , , , , Guid/Coun 1,396, , , , , , , Pupil M/S 705, , , Health 453, , , , , , Teaching 21,284, , ,474, , ,764, , , , , Extracur 1,166, , , , , , , , Pmt to SD 636, , InstProDev 947, , , , , , , Inst Tech 204, , , , Curriculum 869, , , , , TOTAL 32,423, , ,087, ,277, ,242, ,191, ,248, , , Page 1 of 22

30 RUN: 1/11/2018 1:44:10 PM PROGRAM 02 - Alternative Learning Experience COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 23 Princ Off 52, , , Guid/Coun 56, , , Teaching 673, , , , , , InstProDev 15, , , , Inst Tech 1, , TOTAL 799, , , , , , , Page 2 of 22

31 RUN: 1/11/2018 1:44:10 PM PROGRAM 03 - Basic Education - Dropout Reengagement COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 29 Pmt to SD 18, , TOTAL 18, , Page 3 of 22

32 RUN: 1/11/2018 1:44:10 PM PROGRAM 21 - Special Education, Supplemental, State COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 406, , , , , , , Pupil M/S 271, , , Health 1,661, , , , , , , Teaching 4,310, , ,184, ,454, ,229, , , , Pmt to SD 94, , InstProDev 23, , , , Inst Tech 5, , Curriculum 11, , TOTAL 6,785, , ,143, ,804, ,797, , , , , Page 4 of 22

33 RUN: 1/11/2018 1:44:10 PM PROGRAM 22 - Special Education - Infants and Toddlers - State COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 26 Health 74, , , Teaching 86, , , TOTAL 161, , , Page 5 of 22

34 RUN: 1/11/2018 1:44:10 PM PROGRAM 24 - Special Education, Supplemental, Federal COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 26 Health Teaching 1,007, , , , TOTAL 1,007, , , , Page 6 of 22

35 RUN: 1/11/2018 1:44:10 PM PROGRAM 29 - Special Education, Other, Federal COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 29 Pmt to SD 16, , TOTAL 16, , Page 7 of 22

36 RUN: 1/11/2018 1:44:10 PM PROGRAM 31 - Vocational, Basic, State COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 207, , , , , , , , Guid/Coun Teaching 1,956, , ,315, , , , , , Pmt to SD 70, , InstProDev 11, , , Inst Tech 22, , Curriculum 25, , , , TOTAL 2,295, , ,427, , , , , , , Page 8 of 22

37 RUN: 1/11/2018 1:44:10 PM PROGRAM 34 - Middle School Career and Technical Education, State COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 21, , , , Teaching 169, , , , InstProDev Inst Tech 49, , Curriculum 1,50 1,50 34 TOTAL 243, , , , , , , Page 9 of 22

38 RUN: 1/11/2018 1:44:10 PM PROGRAM 38 - Vocational, Federal COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 17, , , , InstProDev 10, , , Curriculum 19, , TOTAL 48, , , , , Page 10 of 22

39 RUN: 1/11/2018 1:44:10 PM PROGRAM 51 - Disadvantaged (formerly Remediation) ESEA Disadvantaged, Federal COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 62, , , Teaching 907, , , , , , InstProDev 116, , , , , , TOTAL 1,086, , , , , , , Page 11 of 22

40 RUN: 1/11/2018 1:44:10 PM PROGRAM 52 - Other Title Grants Under ESEA - Federal COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 135, , , TOTAL 135, , , Page 12 of 22

41 RUN: 1/11/2018 1:44:10 PM PROGRAM 55 - Learning Assistance Program (LAP), State COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 61, , , Teaching 959, , , , , , InstProDev 3, ,38 1, Curriculum 3, , TOTAL 1,028, , , , , , Page 13 of 22

42 RUN: 1/11/2018 1:44:10 PM PROGRAM 58 - Special and Pilot Programs, State COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 24 Guid/Coun 6, , , Teaching 112, , , , , InstProDev 70, , , , , , TOTAL 189, , , , , , Page 14 of 22

43 RUN: 1/11/2018 1:44:10 PM PROGRAM 65 - Transitional Bilingual, State COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 126, , , , , InstProDev 14, , , ,20 33 Curriculum 26, , TOTAL 167, , , , , , Page 15 of 22

44 RUN: 1/11/2018 1:44:10 PM PROGRAM 68 - Indian Education, Federal, ED COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 24 Guid/Coun 59, , , TOTAL 59, , , Page 16 of 22

45 RUN: 1/11/2018 1:44:10 PM PROGRAM 73 - Summer School COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching TOTAL Page 17 of 22

46 RUN: 1/11/2018 1:44:10 PM PROGRAM 74 - Highly Capable COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 13, , , Teaching 26, , , , , InstProDev 10, , , , , TOTAL 50, , , , , , Page 18 of 22

47 RUN: 1/11/2018 1:44:10 PM PROGRAM 79 - Instructional Programs, Other COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 128, , , , , , , InstProDev 43, , , ,97 4, Inst Tech 253, , Curriculum 81, , , TOTAL 506, , , , , , , , Page 19 of 22

48 RUN: 1/11/2018 1:44:10 PM PROGRAM 97 - District-wide Support COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 11 Bd of Dir 88, , , Supt Off 561, , , , , , , , Busns Off 957, , , , , , , , , HR 551, , , , , , , , Pblc Rltn 96, , , , , , Supv Bldg 314, , , , , Grnd Mnt 451, , , , , , , Oper Bldg 1,961, ,154, , , , Maintnce 1,347, , , , , , , Utilities 1,156, ,156, Insurance 443, , Info Sys 1,472, , , , , , , , Printing 28, , , , , Warehouse 73, , , Mtr Pool 113, , , , , , TOTAL 9,618, , , , ,386, ,769, , ,268, , , Page 20 of 22

49 RUN: 1/11/2018 1:44:10 PM PROGRAM 98 - School Food Services COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 41 Supervisn 170, , , , , Food 841, , Operation 988, , , , , , , Transfers -5, , TOTAL 1,994, , , , , , , , Page 21 of 22

50 RUN: 1/11/2018 1:44:10 PM PROGRAM 99 - Pupil Transportation COUNTY: 34 Thurston For the Year Ended August 31, 2017 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 51 Supervisn 390, , , , , , Operation 2,137, ,212, , , , , Maintnce 443, , , , , , Insurance 80, , Transfers -98, , TOTAL 2,953, , ,647, , , , , , Page 22 of 22