North Kitsap School District No. 400

Transcription

1 RUN: 12/30/2014 2:39:38 PM E.S.D. 114 F-196 Annual Financial Statements COUNTY: 18 Kitsap Fiscal Year ANNUAL FINANCIAL STATEMENTS Certification Page Balance Sheet as of August 31, 2014-All s Statement of Revenues, Expenditures, and Changes in Balance For the Year Ended August 31, 2014-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 SUPPLEMENTAL REPORTS AND SCHEDULES Program Matrix Data Requirements for Supplemental Reports Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Distorting Items Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Indirect Expenditures Schedule for Determining School District Federal Restricted and Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation Resource to Program Expenditure Report Preliminary Special Education Maintenance of Effort Preliminary Federal Cross-Cutting Maintenance of Effort Preliminary Vocational Education Maintenance of Effort Edit/Error Report

2 NORTH KITSAP SCHOOL DISTRICT NO. 400 F-196 ANNUAL FINANCIAL STATEMENTS FOR FISCAL YEAR RUN: 12/30/2014 2:39:39 PM CERTIFICATION The Annual Financial Statements (Report F-196) for of Kitsap County for the fiscal year ended August 31, 2014, 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 175 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 OMB circular A-87 and all costs are properly allocable to federal awards. The school district Annual Financial Statement has been reviewed and submitted to OSPI in accordance with WAC for the fiscal year September 1, 2013-August 31, 2014 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 63,070, ,339, , ,541, ,969, ,511, ASB 801, , , , , Debt Service 8,866, ,973, , , ,859, Capital Projects 171, , , , Transportation Vehicle 542, , , ,816, ,692, Permanent Total 73,453, ,970, , ,293, ,392, ,685, Relocked Date: Nov 13, 2014 Certification Page

3 Balance Sheet RUN: 12/30/2014 2:39:40 PM COUNTY: 18 Kitsap Governmental s August 31, 2014 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 1,970, ,892, ,253, , , , , ,784, ,955, , , ,45 553, , , ,249, ,845, ,108, , , , , ,692, ,692, ,172, ,010, ,502, , , , , ,725, ,231, LIABILITIES: Accounts Payable Contracts Payable Current Accrued Interest Payable Accrued Salaries Anticipation Notes Payable Payroll Deductions and Taxes Payable Due To Other Governmental Units Deferred Compensation Payable Estimated Employee Benefits Payable Due To Other s 932, , , , , , , ,017, , , , Page 1 of 2

4 Balance Sheet RUN: 12/30/2014 2:39:40 PM COUNTY: 18 Kitsap Governmental s August 31, 2014 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total LIABILITIES: Interfund Loans Payable Deposits Unearned Revenue Matured Bonds Payable Matured Bond Interest Payable Arbitrage Rebate Payable TOTAL LIABILITIES 4, , ,189, , , , , , ,292, DEFERRED INFLOWS OF RESOURCES: Unavailable Revenue Unavailable Revenue - Taxes Receivable TOTAL DEFERRED INFLOWS OF RESOURCES ,253, ,253, , , ,249, ,249, , , , ,502, ,253, FUND BALANCE: Nonspendable Balance Restricted Balance Committed Balance Assigned Balance Unassigned Balance TOTAL FUND BALANCE 476, , ,657, ,093, , ,511, , , ,859, ,859, , , ,692, ,692, , ,741, ,657, ,932, , ,685, TOTAL LIABILITIES, DEFERRED INFLOW OF RESOURCES, AND FUND BALANCE 14,955, , ,108, , ,692, ,231, Page 2 of 2

5 RUN: 12/30/2014 2:39:42 PM E.S.D. 114 Statement of Revenues, Expenditures, and Changes in Balance COUNTY: 18 Kitsap Governmental s For the Year Ended August 31, 2014 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total REVENUES: Local 16,965, , ,677, , , ,623, State 40,961, , ,496, Federal 5,083, ,083, Federal Stimulus Other 61, , TOTAL REVENUES 63,070, , ,677, , , ,264, EXPENDITURES: CURRENT: Regular Instruction 31,807, ,807, Federal Stimulus Special Education 8,525, ,525, Vocational Education 2,355, ,355, Skill Center Compensatory Programs 2,676, ,676, Other Instructional Programs 431, , Community Services 519, , Support Services 14,056, ,056, Student Activities/Other 820, , CAPITAL OUTLAY: Sites Building 170, , Equipment Instructional Technology Energy Transportation Equipment 666, , Sales and Lease Other 966, , DEBT SERVICE: Principal 6,339, ,339, Interest and Other Charges 1,633, ,633, Bond/Levy Issuance TOTAL EXPENDITURES 61,339, , ,973, , , ,970, Page 1 of 2

6 RUN: 12/30/2014 2:39:42 PM E.S.D. 114 Statement of Revenues, Expenditures, and Changes in Balance COUNTY: 18 Kitsap Governmental s For the Year Ended August 31, 2014 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total DEBT SERVICE: REVENUES OVER (UNDER) EXPENDITURES 1,730, , , , ,293, 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) -189, , , , , , EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES 1,541, , , , ,293, BEGINNING TOTAL FUND BALANCE 4,969, , , , ,816, ,392, Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 6,511, , ,859, , ,692, ,685, Page 2 of 2

7 RUN: 12/30/2014 2:39:42 PM E.S.D. 114 Budgetary Comparison Schedule COUNTY: 18 Kitsap General For The Year Ended August 31, 2014 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 17,028, ,227, ,874, ,00 64,185, ,051, ,588, ,537, ,706, ,177, , ,197,82 138,50 ACTUAL 16,965, ,961, ,083, , ,070, ,807, ,525, ,355, ,676, , , ,056, , Variance with Final Budget POSITIVE (NEGATIVE) -63, , , , ,114, ,243, , , , , , , , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 63,940, ,339, ,600, REVENUES OVER (UNDER) EXPENDITURES 245, ,730, ,485, Page 1 of 2

8 RUN: 12/30/2014 2:39:42 PM E.S.D. 114 Budgetary Comparison Schedule COUNTY: 18 Kitsap General For The Year Ended August 31, 2014 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 -189, , ACTUAL -189, , Variance with Final Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES 56, ,541, ,485, BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 3,746, ,803, ,969, ,511, ,222, ,708, Page 2 of 2

9 RUN: 12/30/2014 2:39:48 PM E.S.D. 114 Budgetary Comparison Schedule COUNTY: 18 Kitsap Associated Student Body For The Year Ended August 31, 2014 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 1,229, ,229, ,162, ACTUAL 801, , , Variance with Final Budget POSITIVE (NEGATIVE) -428, , ,49 DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 1,162, , ,49 REVENUES OVER (UNDER) EXPENDITURES 66, , , Page 1 of 2

10 RUN: 12/30/2014 2:39:48 PM E.S.D. 114 Budgetary Comparison Schedule COUNTY: 18 Kitsap Associated Student Body For The Year Ended August 31, 2014 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 66, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 452, , , , , , Page 2 of 2

11 RUN: 12/30/2014 2:39:49 PM E.S.D. 114 Budgetary Comparison Schedule COUNTY: 18 Kitsap Debt Service For The Year Ended August 31, 2014 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 8,646, ,646, ACTUAL 8,677, ,677, Variance with Final Budget POSITIVE (NEGATIVE) 31, , DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 6,339, ,808, ,148, ,339, ,633, ,973, , , REVENUES OVER (UNDER) EXPENDITURES 497, , , Page 1 of 2

12 RUN: 12/30/2014 2:39:49 PM E.S.D. 114 Budgetary Comparison Schedule COUNTY: 18 Kitsap Debt Service For The Year Ended August 31, 2014 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 189, , ACTUAL 189, , Variance with Final Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES 687, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 887, ,574, , ,859, , , Page 2 of 2

13 RUN: 12/30/2014 2:39:51 PM E.S.D. 114 Budgetary Comparison Schedule COUNTY: 18 Kitsap Capital Projects For The Year Ended August 31, 2014 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 185,60 185,60 15,00 845,00 40,00 ACTUAL 171, , , Variance with Final Budget POSITIVE (NEGATIVE) -14, , ,00 674, ,00 Page 1 of 2

14 RUN: 12/30/2014 2:39:51 PM E.S.D. 114 Budgetary Comparison Schedule COUNTY: 18 Kitsap Capital Projects For The Year Ended August 31, 2014 DEBT SERVICE: Bond/Levy Issuance and/or Election Principal Interest and Other Charges TOTAL EXPENDITURES 900,00 170, , REVENUES OVER (UNDER) EXPENDITURES 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) -714,40 FINAL BUDGET ACTUAL 715, Variance with Final Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -714, , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 941,35 226,95 145, , , , Page 2 of 2

15 RUN: 12/30/2014 2:39:53 PM E.S.D. 114 Budgetary Comparison Schedule COUNTY: 18 Kitsap Transportation Vehicle For The Year Ended August 31, 2014 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 8, ,00 473, ,86 ACTUAL 7, , , , Variance with Final Budget POSITIVE (NEGATIVE) , , , DEBT SERVICE: Bond/Levy Issuance and/or Election Principal Interest and Other Charges TOTAL EXPENDITURES 949,86 666, , Page 1 of 2

16 RUN: 12/30/2014 2:39:53 PM E.S.D. 114 Budgetary Comparison Schedule COUNTY: 18 Kitsap Transportation Vehicle For The Year Ended August 31, 2014 REVENUES OVER (UNDER) EXPENDITURES 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) -476, FINAL BUDGET -123, ACTUAL Variance with Final 353, Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -476, , , BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 2,016, ,539, ,816, ,692, , , Page 2 of 2

17 COUNTY: 18 Kitsap Statement Of Fiduciary Net Position Fiduciary s August 31, 2014 RUN: 12/30/2014 2:39:55 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: Restricted for Other Items Restricted for Self Insurance Restricted for Uninsured Risks Nonspendable -- Trust Principal Committed to Other Purposes Held In Trust For Private Purposes Assigned to Purposes Held In Trust For Pension And Other Employee Benefits Unassigned Balance TOTAL NET POSITION Page 1 of 1 Private Purpose Trust , , , , , , , , , , Other Trust

18 Statement of Changes in Fiduciary Net Position RUN: 12/30/2014 2:39:56 PM COUNTY: 18 Kitsap Fiduciary s For the Year Ended August 31, 2014 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 33, , , , , , , , Other Trust Net Increase (Decrease) Net Position--Beginning Prior Year(s) Corrections or Restatements NET POSITION--ENDING -15, , , Page 1 of 1

19 COUNTY: 18 Schedule of Long-Term Liabilities: GENERAL FUND Kitsap For the Year Ended August 31, 2014 RUN: 12/30/2014 2:39:57 PM Description Beginning Outstanding Debt September 1, 2013 Amount Issued / Increased Amount Redeemed / Decreased Ending Outstanding Debt August 31, 2014 Amount Due Within One Year Non-Voted Debt and Liabilities 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 1,801, , , , ,903, , , Other Liabilities Non-Voted Notes Not Recorded as Debt Total Long-Term Liabilities 1,801, , ,130, , Page 1 of 1

20 COUNTY: 18 Schedule of Long-Term Liabilities: DEBT SERVICE FUND Kitsap For the Year Ended August 31, 2014 RUN: 12/30/2014 2:39:58 PM Description Beginning Outstanding Debt September 1, 2013 Amount Issued / Increased Amount Redeemed / Decreased Ending Outstanding Debt August 31, 2014 Amount Due Within One Year Voted Debt Voted Bonds LOCAL Program Proceeds Issued in Lieu of Bonds 38,680,00 6,190,00 32,490,00 7,565,00 Non-Voted Debt Non-Voted Bonds LOCAL Program Proceeds 1,107, , , , Total Long-Term Liabilities 39,787, ,339, ,448, ,719, Page 1 of 1

21 COUNTY: 18 Schedule of Long-Term Liabilities: CAPITAL PROJECTS FUND Kitsap For the Year Ended August 31, 2014 RUN: 12/30/2014 2:39:58 PM Description Beginning Outstanding Debt September 1, 2013 Amount Issued / Increased Amount Redeemed / Decreased Ending Outstanding Debt August 31, 2014 Amount Due Within One Year Non-Voted Debt and Liabilities Capital Leases Contracts Payable Claims & Judgements Compensated Absences Long-Term Notes Anticipation Notes Payable Lines of Credit Other Non-Voted Debt Other Liabilities Non-Voted Notes Not Recorded as Debt Total Long-Term Liabilities Page 1 of 1

22 COUNTY: 18 Schedule of Long-Term Liabilities: TRANSPORTATION VEHICLE FUND Kitsap For the Year Ended August 31, 2014 RUN: 12/30/2014 2:39:59 PM Description Beginning Outstanding Debt September 1, 2013 Amount Issued / Increased Amount Redeemed / Decreased Ending Outstanding Debt August 31, 2014 Amount Due Within One Year Non-Voted Debt and Liabilities Capital Leases Contracts Payable Long-Term Notes Anticipation Notes Payable Lines of Credit Other Non-Voted Debt Other Liabilities Non-Voted Notes Not Recorded as Debt Total Long-Term Liabilities Page 1 of 1

23 COUNTY: 18 Report of Revenues and Other Financing Sources Kitsap For the Year Ended August 31, 2014 RUN: 12/30/2014 2:40:00 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 14,649, , ,662, ,651, , ,667, LOCAL SUPPORT NONTAX 2100 Tuition and Fees, Unassigned 2122 Special Ed. - Infants and Toddlers - Tuition and Fees 2131 Secondary Vocational Education - Tuition 2145 Skills Center Tuitions and Fees 2171 Traffic Safety Education Fees 2173 Summer School Tuitions and Fees 2186 Community School Tuitions and Fees 2188 Day Care Tuitions and Fees 2200 Sales of Goods, Supplies and Services, Unassigned 2231 Secondary Voc. Ed., Sales of Goods, Supplies and Services 2245 Skills Center, Sales of Goods, Supplies and Services 2288 Day 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 2000 TOTAL LOCAL SUPPORT NONTAX 475, , ,75 58, , , , , , , , , , ,302, , , , , , , , Page 1 of 7

24 COUNTY: 18 Report of Revenues and Other Financing Sources Kitsap For the Year Ended August 31, 2014 RUN: 12/30/2014 2:40:00 PM General Debt Service Capital Projects Transportation Vehicle 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 31,628, ,028, ,657, 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 Day 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 4358 Special and Pilot Programs - Other State Agencies 4365 Transitional Bilingual - Other State Agencies 4388 Day Care - Other State Agencies 4,480, , , , , , , ,042, Page 2 of 7

25 COUNTY: 18 Report of Revenues and Other Financing Sources Kitsap For the Year Ended August 31, 2014 RUN: 12/30/2014 2:40:00 PM General Debt Service Capital Projects Transportation Vehicle STATE, SPECIAL PURPOSE 4398 School Food Service - Other State Agencies 4399 Transportation Operations - Other State Agencies 4499 Transportation Reimbursement - Depreciation 4000 TOTAL STATE, SPECIAL PURPOSE 8,303, , , 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 1,012, , ,154, 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 Skills Center 6151 ESEA Disadvantaged, Fed 6152 Other Title, ESEA Fed 6153 ESEA Migrant, Federal 6154 Reading First, Federal 6157 Institutions, Neglected and Delinquent 1,288, , , , Page 3 of 7

26 COUNTY: 18 Report of Revenues and Other Financing Sources Kitsap For the Year Ended August 31, 2014 RUN: 12/30/2014 2:40:00 PM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 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 Day 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 Skills Center 6251 ESEA Disadvantaged, Fed 6252 Other Title, ESEA Fed 6253 ESEA Migrant, Federal 6254 Reading First, Federal 6257 Institutions, Neglected and Delinquent 6261 Head Start 6262 Math and Science - Professional Development 33, , , , , Page 4 of 7

27 COUNTY: 18 Report of Revenues and Other Financing Sources Kitsap For the Year Ended August 31, 2014 RUN: 12/30/2014 2:40:00 PM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 6264 Limited English Proficiency 6267 Indian Education - JOM 6268 Indian Education - ED 6276 Targeted Assistance 6278 Youth Training, Direct Grants 6288 Day 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 Skills Center 6351 ESEA Disadvantaged, Fed 6352 Other Title, ESEA Fed 6353 ESEA Migrant, Federal 6354 Reading First, Federal 6357 Institutions, Neglected and Delinquent 6361 Head Start 6362 Math and Science - Professional Development 6364 Limited English Proficiency 101, , , Page 5 of 7

28 COUNTY: 18 Report of Revenues and Other Financing Sources Kitsap For the Year Ended August 31, 2014 RUN: 12/30/2014 2:40:00 PM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 6367 Indian Education - JOM 6368 Indian Education - ED 6376 Targeted Assistance 6378 Youth Training 6388 Day Care 6389 Other Community Services 6398 School Food Services 6399 Transportation - Operations 6998 USDA Commodities 6000 TOTAL FEDERAL, SPECIAL PURPOSE 134, ,928, REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Program Participation, Unassigned 7121 Special Education 7122 Special Education - Infants and Toddlers 7131 Vocational Education 7145 Skills Center 7189 Other Community Services 7197 Support Services 7198 School Food Services 7199 Transportation 7301 Nonhigh Participation 7000 TOTAL REVENUES FROM OTHER SCHOOL DISTRICTS 61, , REVENUES FROM OTHER ENTITITES 8100 Governmental Entities 8188 Day Care 8189 Community Services 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 Page 6 of 7

29 COUNTY: 18 Report of Revenues and Other Financing Sources Kitsap For the Year Ended August 31, 2014 RUN: 12/30/2014 2:40:00 PM General Debt Service Capital Projects Transportation Vehicle REVENUES FROM OTHER ENTITITES 8000 TOTAL REVENUES FROM OTHER ENTITIES 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 189, , TOTAL REVENUES AND OTHER FINANCING SOURCES 63,070, ,866, , , Page 7 of 7

30 COUNTY: 18 Program/Activity/Object Report Kitsap For the Year Ended August 31, 2014 RUN: 12/30/2014 2:40:01 PM NO. PROGRAM TITLE PROGRAM EXPENDITURE SUMMARY 01 Basic Education 31,955, ALE 299, Stim, Title I Stim, Schl Imprv Federal Stimulus - SFSF and Education Jobs Stim, IDEA Stim, Compt Grants Stim, Other Sp Ed, Sup, St 6,857, Sp Ed, Infants + Toddlers, State 223, Sp Ed, Sup, Fed 1,252, Sp Ed, Infants + Toddlers, Federal AMOUNT Sp Ed, Inst, St Sp Ed, Oth, Fed 192, Voc, Basic, St 1,812, MidSchCar/Tec 515, Voc, Fed 38, Voc, Other Skil Cnt, Bas, St Skill Cntr, Fed ESEA Disadvantaged, Fed 595, Other Title, ESEA, Fed 110, ESEA Migrant, Federal Read First, Fed LAP 960, St In, Ctr/Hm, D St In, N/D, Fed Sp/Plt Pgm, St 242, Inst. JAJ Head Start, Fed MS, Pro Dv, Fed 317, LEP, Fed 32, ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 11 Bd of Dir 179, Supt Off 303, Busns Off 650, HR 525, Pblc Rltn 68, Supv Inst 1,451, Lrn Resrc 1,345, Princ Off 3,421, Guid/Coun 1,899, Pupil M/S 755, Health 2,226, Teaching 33,288, Extracur 1,173, Pmt to SD 115, InstProDev 179, Inst Tech 529, Supervisn 216, Food 736, Operation 851, Transfers -2, Supervisn 277, Operation 2,645, Maintnce 455, Insurance Transfers -223, Supv Bldg 206, Grnd Mnt 369, Oper Bldg 1,896, Maintnce 1,612, Utilities 1,809, Bldg Secu 115, Insurance 466, Info Sys 1,391, Printing 14, Page 1 of 2 OBJECT EXPENDITURE SUMMARY NO. OBJECT TITLE AMOUNT 0 Debit Transfer 362, Credit Transfer -362, Cert. Salaries 25,857, Class. Salaries 11,364, Employee Benefits 13,374, Supplies / Materials 3,444, Purchased Services 6,228, Travel 102, Capital Outlay 966, TOTAL ALL OBJECTS 61,339,994.75

31 COUNTY: 18 Program/Activity/Object Report Kitsap For the Year Ended August 31, 2014 RUN: 12/30/2014 2:40:01 PM PROGRAM EXPENDITURE SUMMARY NO. PROGRAM TITLE AMOUNT 65 Tran Biling, St 177, Ind Ed, Fd, JOM Ind Ed, Fd, ED 98, Comp, Othr 141, Traffic Safety Summer School Highly Capable 55, Prof Dev, State Target Asst, Fed Yth Trg Pm, Fed Inst Pgm, Othr 376, Public Radio/TV Comm Schools 61, Day Care Othr Comm Srv 457, Distwide Suppt 9,609, Schl Food Serv 1,802, Pupil Transp 3,154, TOTAL ALL PROGRAMS 61,339, ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 74 Warehouse Mtr Pool Interest Principal Debt Expn Publ Actv 385, TOTAL ALL ACTIVITIES 61,339, Page 2 of 2

32 COUNTY: 18 F-196 Annual Financial Statements Kitsap Fiscal Year RUN: 12/30/2014 2:40:02 PM SUPPLEMENTAL REPORTS AND SCHEDULES Program Matrix Data Requirements for Supplemental Reports Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Distorting Items Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Indirect Expenditures Schedule for Determining School District Federal Restricted and Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation Resource to Program Expenditure Report Preliminary Special Education Maintenance of Effort Preliminary Federal Cross-Cutting Maintenance of Effort Preliminary Vocational Education Maintenance of Effort Edit/Error Report

33 RUN: 12/30/2014 2:40:02 PM PROGRAM 01 - Basic Education COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 735, , , , , , , Lrn Resrc 1,307, , , , , , Princ Off 3,376, ,634, , , , , , Guid/Coun 1,764, ,038, , , , , Pupil M/S 701, , , , , Health 252, , , , , , Teaching 22,139, , ,511, , ,094, , ,061, , , Extracur 1,115, , , , , , , , , InstProDev 35, , , , , Inst Tech 527, , , , , TOTAL 31,955, , ,600, ,834, ,329, ,043, ,410, , , Page 1 of 25

34 RUN: 12/30/2014 2:40:02 PM PROGRAM 02 - Alternative Learning Experience COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 44, , , , Teaching 254, , , , , TOTAL 299, , , , , , Page 2 of 25

35 RUN: 12/30/2014 2:40:02 PM PROGRAM 21 - Special Education, Supplemental, State COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 275, , , , , , Pupil M/S 54, , , Health 1,749, ,133, , , , , , Teaching 4,741, , ,383, , ,195, , , Pmt to SD 36, , TOTAL 6,857, , ,628, ,095, ,649, , , , Page 3 of 25

36 RUN: 12/30/2014 2:40:02 PM PROGRAM 22 - Special Education - Infants and Toddlers - State COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 222, , , , Teaching TOTAL 223, , , , Page 4 of 25

37 RUN: 12/30/2014 2:40:02 PM PROGRAM 24 - Special Education, Supplemental, Federal COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 2, , Teaching 1,170, , , , Pmt to SD 79, , TOTAL 1,252, , , , , Page 5 of 25

38 RUN: 12/30/2014 2:40:02 PM PROGRAM 29 - Special Education, Other, Federal COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 192, , , , , TOTAL 192, , , , , Page 6 of 25

39 RUN: 12/30/2014 2:40:02 PM PROGRAM 31 - Vocational, Basic, State COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 190, , , , , , , Lrn Resrc 18, , , Guid/Coun 81, , , Teaching 1,520, , , , , , , , , InstProDev Inst Tech TOTAL 1,812, , ,120, , , , , , , Page 7 of 25

40 RUN: 12/30/2014 2:40:02 PM PROGRAM 34 - Middle School Career and Technical Education, State COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 91, , , , Lrn Resrc 12, , , Guid/Coun 18, , , Teaching 391, , , , Inst Tech TOTAL 515, , , , , Page 8 of 25

41 RUN: 12/30/2014 2:40:02 PM PROGRAM 38 - Vocational, Federal COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 29, , , Teaching 8, , , ,18 38 TOTAL 38, , , , ,18 Page 9 of 25

42 RUN: 12/30/2014 2:40:02 PM PROGRAM 51 - Disadvantaged (formerly Remediation) ESEA Disadvantaged, Federal COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 51, , , , Teaching 530, , , , , , , InstProDev 14, , , , TOTAL 595, , , , , , , , Page 10 of 25

43 RUN: 12/30/2014 2:40:02 PM PROGRAM 52 - Other Title Grants Under ESEA - Federal COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 46, , , InstProDev 64, , , , , TOTAL 110, , , , , Page 11 of 25

44 RUN: 12/30/2014 2:40:02 PM PROGRAM 55 - Learning Assistance Program (LAP), State COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 67, , , , , Pupil M/S Teaching 890, , , , , , InstProDev 1, , TOTAL 960, , , , , , , Page 12 of 25

45 RUN: 12/30/2014 2:40:02 PM PROGRAM 58 - Special and Pilot Programs, State COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 22 Lrn Resrc 6, , Guid/Coun 6, , Teaching 225, , , InstProDev 4, , , TOTAL 242, , , Page 13 of 25

46 RUN: 12/30/2014 2:40:02 PM PROGRAM 62 - Math and Science, Professional Development, Federal COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 Teaching 296, , , , , , , InstProDev 20, , TOTAL 317, , , , , , , Page 14 of 25

47 RUN: 12/30/2014 2:40:02 PM PROGRAM 64 - Limited English Proficiency, Federal COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 1, InstProDev 31, , , , , TOTAL 32, , , , , Page 15 of 25

48 RUN: 12/30/2014 2:40:02 PM PROGRAM 65 - Transitional Bilingual, State COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 4, , , Teaching 165, , , , , InstProDev 7, , TOTAL 177, , , , , , Page 16 of 25

49 RUN: 12/30/2014 2:40:02 PM PROGRAM 68 - Indian Education, Federal, ED COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 Teaching 97, , , , , , , TOTAL 98, , , , , , , Page 17 of 25

50 RUN: 12/30/2014 2:40:02 PM PROGRAM 69 - Compensatory, Other COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 7,50 7,50 27 Teaching 134, , , , ,10 1, TOTAL 141, , , , ,60 1, Page 18 of 25

51 RUN: 12/30/2014 2:40:02 PM PROGRAM 74 - Highly Capable COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 33, , , , , , TOTAL 55, , , , , , Page 19 of 25

52 RUN: 12/30/2014 2:40:02 PM PROGRAM 79 - Instructional Programs, Other COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 376, , , , TOTAL 376, , , , Page 20 of 25

53 RUN: 12/30/2014 2:40:02 PM PROGRAM 86 - Community Schools COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 4, , , Teaching 54, , , , Oper Bldg 1, Publ Actv 1, TOTAL 61, , , , , Page 21 of 25

54 RUN: 12/30/2014 2:40:02 PM PROGRAM 89 - Other Community Services COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 14, , , Extracur 58, , Oper Bldg Publ Actv 384, , , , , , TOTAL 457, , , , , , , Page 22 of 25

55 RUN: 12/30/2014 2:40:02 PM PROGRAM 97 - District-wide Support COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 179, , , , Supt Off 303, , , , , , , Busns Off 650, , , , , , HR 525, , , , , , , , Pblc Rltn 68, , , , , , Supv Bldg 206, , , , , Grnd Mnt 369, , , , , Oper Bldg 1,895, ,195, , , , , Maintnce 1,612, , , , , , Utilities 1,809, , ,801, Bldg Secu 115, , , Insurance 466, , , Info Sys 1,391, , , , , , , Printing 14, , , , , , TOTAL 9,609, , , , ,194, ,426, , ,790, , , Page 23 of 25

56 RUN: 12/30/2014 2:40:02 PM PROGRAM 98 - School Food Services COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 216, , , , , , Food 736, , , ,77 44 Operation 851, , , , , , Transfers -2, , TOTAL 1,802, , , , , , , , Page 24 of 25

57 RUN: 12/30/2014 2:40:02 PM PROGRAM 99 - Pupil Transportation COUNTY: 18 Kitsap For the Year Ended August 31, 2014 (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 25 Pupil M/S Supervisn 277, , , , Operation 2,645, ,475, , , , , Maintnce 455, , , , , , Transfers -223, , TOTAL 3,154, , ,866, , , , , , Page 25 of 25