CERTIFICATION. Approved: School District Superintendent or Authorized Official Date. Reviewed: ESD Superintendent or Authorized Official Date

Transcription

1 F-196 Annual Financial Statements For Fiscal Year CERTIFICATION The Annual Financial Statements (Report F-196) for LONGVIEW School District No. 122 of COWLITZ County for the fiscal year ended August 31, 2007 were prepared on the 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 days. If school was operated fewer than 180 days, please include a statement covering the reasons and efforts 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, 2006-August 31, Approved: School District Superintendent or Authorized Official Date Reviewed: ESD Superintendent or Authorized Official Date REPORT F-196 SUMMARY DEBT CAPITAL TRANSPORTATION GENERAL ASB SERVICE PROJECTS VEHICLE PERMANENT FUND FUND FUND FUND FUND FUND TOTAL Total Revs and Other Financing Sources 61,554, , ,129, , , ,689, Total Expenditures 61,150, , ,107, , ,945, Other Financing Uses Excess of Revs/Other Fin Sources Over/ (Under) Expends and Other Financing Uses 403, , , , , , Begin Total Fund Bal 2,437, , ,740, ,143, , ,856, Prior Yr(s) Correction or Restatements End Total Fund Balance 2,841, , ,761, ,287, , ,600, Print Date: NOV 19,'07 Lock Date: NOV 09,'07 Check Figure: 313,135, Certification Page

2 FISCAL YEAR PAGE: 1 - Index COUNTY: 08 COWLITZ ANNUAL FINANCIAL STATEMENTS BALANCE SHEET AS OF AUGUST 31, 2007 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE FOR THE YEAR ENDED AUGUST 31, 2007 BUDGETARY COMPARISON SCHEDULES STATEMENT OF FIDUCIARY NET ASSETS STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS SCHEDULE OF LONG-TERM DEBT

3 PAGE: 2 Balance Sheet COUNTY: 08 COWLITZ Governmental Funds August 31, 2007 Debt Capital Transportation General ASB Service Projects Vehicle Permanent Fund Fund Fund Fund Fund Fund Total ASSETS: Cash & Cash Equivalent 1,987, , , , ,092, Minus Outstanding Warr 1,884, , ,922, Taxes Receivable 5,382, , ,230, Due From Other Funds Due From Other Gov. Un 231, , Accounts Receivable 8, , Interfund Loans Receiv Accrued Interest Recei Inventory 161, , Prepaid Items 591, , , Investments 2,125, , , , , ,791, Investments/Cash W/Tru Investments-Deferred C Self-Insur Security De TOTAL ASSETS 8,603, , , , , ,226, LIABILITIES: Accounts Payable 280, , , Contracts Payable Curr Accrued Interest Payab Accrued Salaries 36, , Rev Anticipation Notes Payroll Ded & Taxes Pa 9, , Due to Other Govt. Uni Deferred Compensation Est Employee Benefits Due to Other Funds Interfund Loans Payabl Deposits Matured Bonds Payable 10, , Arbitrage Rebate Payab Deferred Revenue Matured Bond Interest 5,435, , ,283, TOTAL LIABILITIES 5,762, , , ,625, FUND BALANCE: Reservation of Fund Ba 576, , Unreserve Desig. Fund Unreserve Undesig. Fun 2,264, , , , , ,024, TOTAL FUND BALANCE 2,841, , , , , ,600, TOTAL LIAB & FUND BALA 8,603, , , , , ,226,138.28

4 Statement of Revenues, Expenditures and Changes in Fund Balance PAGE: 3 COUNTY: 08 COWLITZ Governmental Funds For The Year Ended August 31, 2007 Assoc. Debt Capital Transportation General Student Service Projects Vehicle Permanent Fund Body Fund Fund Fund Fund Total REVENUES: Local State 11,768, ,762, , ,128, , , , ,727, ,937, Federal 5,946, ,947, Other 76, , TOTAL REVENUES 61,554, , ,129, , , ,689, EXPENDITURES: CURRENT: Regular Instruction 32,178, ,178, Special Education 6,159, ,159, Vocational Education 1,748, ,748, Skills Center Compensatory Program 6,105, ,105, Other Instruct. Prog 106, , Community Services 7, , Support Services 14,561, ,561, Stu. Activities/Othe 656, , CAPITAL OUTLAY: Sites Building Equipment 30, , Energy Transportation Equip Other 269, , DEBT SERVICE: Principal 1,910, ,910, Int. & Other Charges 13, ,197, ,211, TOTAL EXPENDITURES 61,150, , ,107, , ,945, REVS OVER (UNDER) EX 403, , , , , , OTHER FIN SRCES(USES Bond Sls & Ref Bond Long-Term Financing Transfers In Trans Out (GL 536) Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE SOURCES (USES) EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 403, , , , , , BEG TOT FUND BALANCE 2,437, , ,740, ,143, , ,856, Prior Year(s) Correc or Restatements END TOT FUND BALANCE 2,841, , ,761, ,287, , ,600,680.87

5 Budgetary Comparison Schedule PAGE: 4 COUNTY: 08 COWLITZ General Fund For The Year Ended August 31, 2007 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) REVENUES: Local State 11,836, ,687, ,768, ,762, , , Federal 6,104, ,946, , Other 101, , , TOTAL REVENUES 61,730, ,554, , EXPENDITURES: CURRENT: Regular Instruction 32,779, ,178, , Special Education 6,226, ,159, , Vocational Education 1,664, ,748, , Skills Center Compensatory Programs 6,336, ,105, , Other Instruct. Progs 69, , , Community Services 31, , , Support Services 14,420, ,561, , Stu. Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other 480, , , DEBT SERVICE: Principal Int. & Other Charges 3, , , TOTAL EXPENDITURES 62,013, ,150, , REVS OVER (UNDER) EX 283, , , OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing Transfers In Trans Out (GL 536) Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE SOURCES (USES) EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 283, , , BEG TOT FUND BALANCE 2,502, ,437, , Prior Year(s) Corrections or Restatements END TOT FUND BALANCE 2,219, ,841, ,049.19

6 Budgetary Comparison Schedule PAGE: 5 COUNTY: 08 COWLITZ Associated Student Body Fund For The Year Ended August 31, 2007 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) REVENUES: Local State 858, , , Federal Other TOTAL REVENUES 858, , , EXPENDITURES: CURRENT: Regular Instruction Special Education Vocational Education Skills Center Compensatory Programs Other Instruct. Progs Community Services Support Services Stu. Activities/Other 887, , , CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other DEBT SERVICE: Principal Int. & Other Charges TOTAL EXPENDITURES 887, , , REVS OVER (UNDER) EX 28, , , OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing Transfers In Trans Out (GL 536) Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE SOURCES (USES) EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 28, , , BEG TOT FUND BALANCE 110, , , Prior Year(s) Corrections or Restatements END TOT FUND BALANCE 81, , ,308.44

7 Budgetary Comparison Schedule PAGE: 6 COUNTY: 08 COWLITZ Debt Service Fund For The Year Ended August 31, 2007 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) REVENUES: Local State 3,992, ,128, , Federal Other TOTAL REVENUES 3,992, ,129, , EXPENDITURES: CURRENT: Regular Instruction Special Education Vocational Education Skills Center Compensatory Programs Other Instruct. Progs Community Services Support Services Stu. Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other DEBT SERVICE: Principal Int. & Other Charges 1,910, ,285, ,910, ,197, , TOTAL EXPENDITURES 4,195, ,107, , REVS OVER (UNDER) EX 203, , , OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing Transfers In Trans Out (GL 536) Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE SOURCES (USES) EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 203, , , BEG TOT FUND BALANCE 1,133, ,740, , Prior Year(s) Corrections or Restatements END TOT FUND BALANCE 929, ,761, ,360.17

8 Budgetary Comparison Schedule PAGE: 7 COUNTY: 08 COWLITZ Capital Projects Fund For The Year Ended August 31, 2007 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) REVENUES: Local State 160, , , Federal Other TOTAL REVENUES 160, , , EXPENDITURES: CURRENT: Regular Instruction Special Education Vocational Education Skills Center Compensatory Programs Other Instruct. Progs Community Services Support Services Stu. Activities/Other CAPITAL OUTLAY: Sites Building 1,000, ,000, Equipment 30, , Energy Transportation Equipment Other DEBT SERVICE: Principal Int. & Other Charges TOTAL EXPENDITURES 1,000, , , REVS OVER (UNDER) EX 839, , , OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing Transfers In Trans Out (GL 536) Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE SOURCES (USES) EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 839, , , BEG TOT FUND BALANCE 3,379, ,143, , Prior Year(s) Corrections or Restatements END TOT FUND BALANCE 2,540, ,287, ,808.80

9 Budgetary Comparison Schedule PAGE: 8 COUNTY: 08 COWLITZ Transportation Vehicle Fund For The Year Ended August 31, 2007 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) REVENUES: Local State 10, , , , , , Federal Other TOTAL REVENUES 160, , , EXPENDITURES: CURRENT: Regular Instruction Special Education Vocational Education Skills Center Compensatory Programs Other Instruct. Progs Community Services Support Services Stu. Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other DEBT SERVICE: Principal Int. & Other Charges TOTAL EXPENDITURES REVS OVER (UNDER) EX 160, , , OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing Transfers In Trans Out (GL 536) Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE SOURCES (USES) EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 160, , , BEG TOT FUND BALANCE 320, , , Prior Year(s) Corrections or Restatements END TOT FUND BALANCE 480, , ,606.27

10 Statement of Fiduciary Net Assets PAGE: 9 COUNTY: 08 COWLITZ Fiduciary Funds August 31, 2007 Private Purpose Trust ASSETS: Imprest Cash Cash on Hand Cash on Deposit with Cty Treasurer 8, Minus Warrants Outstanding 5, Due From Other Funds Accounts Receivable Accrued Interest Receivable Investments 346, Investments/Cash W/Trustees Other Assets Capital Assets, Land Capital Assets, Buildings Capital Assets, Equipment Accum. Depreciation, Buildings Accum. Depreciation, Equipment TOTAL ASSETS 349, LIABILITIES: Accounts Payable 4, Due to Other Funds TOTAL LIABILITIES 4, NET ASSETS: Net assets held in trust for: Reserved for Other Items Reserved for Trust Principal Unreserved, Designated for Other Items Unreserved, Undesignated Fund Balance 344, Total Net Assets 344, Other Trust

11 Statement of Changes in Fiduciary Net Assets PAGE: 10 COUNTY: 08 COWLITZ Fiduciary Funds For The Year Ended August 31, 2007 Private Purpose Trust ADDITIONS: Contributions: Private Donations Employer Members Other 166, Total Contributions 166, Investment Income: Net Appreciation (Depreciation) in Fair Value Interest and dividends 14, Less Investment Expense Total Investment Income 14, Net Investment Income 14, Other Additons: Rent or Lease Revenue Total Other Additions Total Additons 181, DEDUCTIONS: Benefits Refund of Contributions Administrative Expenses Scholarships 34, Other 9, Total Deductions 44, Net Increase (Decrease) 137, Net Assets-Beginning 207, Prior Year(s) Corrections or Restatemnts Net Assets-Ending 344, Other Trust

12 Schedule of Long-Term Debt PAGE: 11 Beginning Amount Amount Ending Outstanding Issued/ Redeemed/ Outstanding Debt Increased Decreased Debt 9/1/2006 8/31/2007 Description (1) (2) (3) (1)+(2)-(3) Total Voted Bonds 50,570, ,675, ,610, ,635, Total Non-Voted Notes/Bonds Qualified Zone Academy Bonds Other Long-Term Debt: Capital Leases Contracts Payable (GL 603) NonCancellable Operating Leases Claims & Judgements Compensated Absences 1,230, , ,810, Other Long-Term Debt Total Other Long-Term Debt 1,230, , ,810, Total Long-Term Debt 51,800, ,255, ,610, ,445,775.03

13 FISCAL YEAR PAGE: 12 - Index COUNTY: 08 COWLITZ REVENUE AND EXPENDITURE DETAIL REPORTS REPORT OF REVENUE AND OTHER FINANCING SOURCES FOR THE GENERAL, DEBT SERVICE CAPITAL PROJECTS, AND TRANSPORTATION VEHICLE FUNDS GENERAL FUND PROGRAM/ACTIVITY/OBJECT EXPENDITURE REPORT GENERAL FUND EXPENDITURE MATRICES FOR EACH PROGRAM

14 Report of Revenues and Other Financing Sources PAGE: 13 GENERAL FUND DEBT SERVICE CAPITAL TRANSPORTATION FUND PROJECTS FUND VEHICLE FUND LOCAL TAXES 1100 Local Property Tax 10,674, ,990, Sale of Tax Title Property 1400 Local in-lieu of Taxes 4, , Timber Excise Tax 63, , County Administered Forests 1900 Other Local Taxes 1000 Total LOCAL TAXES 10,743, ,035, LOCAL SUPPORT NONTAX 2100 Tuitions and Fees, Unassigned 19, Secondary Voc Ed Tuitions & Fees 2145 Skills Center Tuitions and Fees 2171 Traffic Safety Education Fees Summer School Tuitions and Fees 2186 Community School Tuitions and Fees 2188 Day Care Tuitions and Fees 1, Sale of Goods, Supp & Serv, Unass 27, Sec Voc Ed Sales of GDS, Sup & Serv 2245 Skls Cntr Sales of Goods,Sup & Serv 2288 Day Care 2289 Other Community Services 2298 School Food Services 584, School Bus Revenue 2300 Investment Earnings 59, , , , Interfund Loan Interest Earnings 13, Gifts and Donations 17, Fines and Damages 2, Rentals and Leases 23, , Insurance Recoveries Local Support Nontax, Unassigned 287, E-Rate 2000 TOTAL Local Support NonTax 1,024, , , , STATE, GENERAL PURPOSE 3100 Apportionment 32,378, Local Effort Assistance 1,782, State Forests 1, Other State Gen Purpose, Unass 3000 Total STATE, GENERAL PURPOSE 34,162, STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned 3, Special Education 4,045, State Institutions, Special Ed State Matching (Pd Dir to Districts) 4155 Learning Assistance 728, State Institutions Ctrs & Homes Del

15 Report of Revenues and Other Financing Sources PAGE: 14 GENERAL FUND DEBT SERVICE CAPITAL TRANSPORTATION FUND PROJECTS FUND VEHICLE FUND STATE, SPECIAL PURPOSE (CONT.) 4158 Special and Pilot Programs 247, Promoting Academic Success 167, Transitional Bilingual 287, Student Achievement 2,590, Highly Capable 51, Day Care 4198 School Food Services 58, Transportation - Operations 1,395, State Matching Pd Dir to Contractors 4300 Other State Agencies, Unassigned 4321 Special Ed - Other State Agencies 4326 St Inst, Spec Ed - Other St Agencies 4330 State Matching, Other 4356 State Institution, Centers and Homes 4358 Spec & Pilot Prog, Other St Agencies 4365 Transition Biling, Other St Agencies 4388 Day Care - Other State Agencies 24, School Food Serv, Other St Agencies 4399 Trans Operations, Other St Agencies 4499 Transportation - Depreciation 174, TOTAL STATE, SPECIAL PURPOSE 9,600, , FEDERAL, GENERAL PURPOSE 5200 General Purpose Dir Fed Grants Unass 5300 Impact Aid, Maintenance and Oper 5329 Impact Aid, Special Education Fund 5400 Federal in-lieu-of Taxes 1, Federal Forests 5000 TOTAL FEDERAL, GENERAL PURPOSE 77, , FEDERAL, SPECIAL PURPOSE 6100 Special Purpose, OSPI, Unassigned 6121 Special Education, Medicaid Reimb. 16, Special Education, Supplemental 1,603, Secondary Vocational Education 82, Skills Center 6151 Disadvantaged 2,008, School Improvement 534, Migrant 6154 Reading First 6157 Institutions - Neg & Delinquent 6161 Head Start 6162 Math & Science, Professional Dev 6164 Limited English Proficiency 30, Indian Education, JOM 6168 Indian Education, ED 6176 Targeted Assistance 6178 Youth Training Programs 6188 Day Care 3, Other Community Services 1, School Food Services 1,379,246.84

16 Report of Revenues and Other Financing Sources PAGE: 15 GENERAL FUND DEBT SERVICE CAPITAL TRANSPORTATION FUND PROJECTS FUND VEHICLE FUND FEDERAL, SPECIAL PURPOSE (CONT) 6199 Transportation - Operation 6200 Direct Special Purpose Grants 6221 Special Education, Medicaid Reimb 6224 Special Education, Supplemental 6238 Secondary Vocational Education 6240 Impact Aid 6246 Skills Center 6251 Disadvantaged (formerly Remediation) 6252 School Improvement, Federal 6253 Migrant 6254 Reading First, Federal 6257 Institutions, Neg and Delinquent 6261 Head Start 6262 Math & Science, Professional Dev 6264 Bilingual 6267 Indian Education, JOM 6268 Indian Education, ED 87, Targeted Assistance 6278 Youth Training - Direct Grants 6288 Day Care 6289 Other Community Services 6298 School Food Services 6299 Transportation - Operation 6300 Fed Grants Thru Othr Agencs, Unas 6310 Medicaid Administrative Match 6321 Special Education, Medicaid Reimb 6324 Special Education, Supplemental 6338 Secondary Vocational Education 6346 Skills Center 6351 Disadvantaged (formerly Remediation) 6352 School Improvement 6353 Migrant 6354 Reading First, Federal 6357 Institutions-Neglected and Delinq 6361 Head Start 6362 Math & Science, Professional Dev 6364 Limited Eng Profic (formerly Bilinq) 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 - Operation 6998 USDA Commoditities 120, Total FEDERAL, SPECIAL PURPOSE 5,868,185.87

17 Report of Revenues and Other Financing Sources PAGE: 16 GENERAL FUND DEBT SERVICE CAPITAL TRANSPORTATION FUND PROJECTS FUND VEHICLE FUND REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Prog. Participation, Unassigned 7121 Special Education 7131 Vocational Education 7145 Skills Center 7163 Promoting Academic Success 7197 Support Services 18, School Food Services 58, Transportation 7301 Nonhigh Participation 7000 Total REVS FROM OTHER SCHOOL DIST 76, REVENUES FROM OTHER ENTITITES 8100 Governmental Entities 8188 Day Care 8189 Community Services 8198 School Food Services 8199 Transportation 8500 Educational Service Districts 8000 Total REVS FROM OTHER ENTITITES OTHER FINANCING SOURCES 9100 Sale of Bonds Sale of Real Property 9300 Sale of Equipment 9400 Compensated Loss of Capital Assets 9500 Long-Term Financing 9600 Sale of Refunding Bonds 9900 Transfers 9000 Total OTHER FINANCING SOURCES TOTAL REVS AND OTHER FINANCING SRCES 61,554, ,129, , ,495.61

18 Program/Activity/Object Report PAGE: 17 NO. PROGRAM TITLE AMOUNT NO. ACTIVITY TITLE AMOUNT NO. OBJECT TITLE AMOUNT Basic Education 32,178, Board of Directors 118, Special Ed., Supplemental, 4,624, Superintendent's Office 569, Debit Transfers 569, Special Ed., Supplemental, 1,535, Business Office 597, Special Ed., Institutions, 14 Human Resources 720, Credit Transfers 569, Special Ed., Other, Federa 15 Public Relations 31 Vocational, Basic, State 1,670, Supervision 1,211, Salaries - Cert Emp 27,871, Vocational, Federal 78, Learning Resources 1,304, Vocational, Other Categ 23 Principal's Office 3,996, Salaries - Class Emp 11,771, Skills Center, Basic, Stat 24 Guidance & Counseling 1,824, Skills Centers, Federal 25 Pupil Management & Safety 214, Empl Ben & Payroll Tax 12,086, Disadvantaged, Federal 1,925, Health/Related Services 1,940, School Improvement, Federa 509, Teaching 34,813, Supplies Instr Resrs & 3,634, Migrant, Federal 28 Extracurricular 1,065, Noncap Items 54 Reading First, Federal 29 Payments to School Dists 55 Learning Assistance, State 664, Supervision 130, Purchased Services 5,358, State Inst., Centers and H 42 Food 884, State Inst., Neg. & Delinq 44 Operations 1,138, Travel 158, Special and Pilot Programs 206, Transfers 6, Head Start, Federal 51 Supervision 333, Capital Outlay 269, Math & Science, Prof. Dev. 52 Operations 1,595, TOTAL, ALL OBJECTS 61,150, Promoting Academic Success 137, Maintenance 370, Limited English Prof., Fed 29, Insurance 23, Transitional Bilingual, St 249, Transfers 164, Student Achievement, State 2,292, Supervision 321, Indian Education, Federal, 62 Grounds Maintenance 380, Ind. Ed. Fed, ED 90, Operation of Buildings 2,493, Compensatory, Other 64 Maintenance 1,368, Traffic Safety 65 Utilities 1,880, Summer School 67 Bldg. Property Security 25, Highly Capable 51, Insurance 360, Targeted Assistance, Feder 72 Information Systems 1,187, Youth Training Programs, F 73 Printing 269, Instructional Prog, Other 55, Warehousing & Distrib. 182, Public Radio/TV 75 Motor Pool 24, Community Schools 83 Interest 13, Day Care 1, Principal 89 Other Community Services 6, Debt Related Expenditures 97 Districtwide Support 10,466, Public Activities 6, School Food Services 2,147, TOTAL, ALL ACTIVITIES 61,150, Pupil Transportation 2,231, TOTAL, ALL PROGRAMS 61,150,386.56

19 PROGRAM 01 MATRIX - Basic Education PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Supv Learn Re Principa Guid-Cou Pupl M/S Health R Teaching Extra-Cu TOTALS

20 PROGRAM 21 MATRIX - Special Ed., Supplemental, State PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Supv Health R Teaching TOTALS

21 PROGRAM 24 MATRIX - Special Ed., Supplemental, Federal PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Teaching TOTALS

22 PROGRAM 31 MATRIX - Vocational, Basic, State PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Supv Guid-Cou Teaching TOTALS

23 PROGRAM 38 MATRIX - Vocational, Federal PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Teaching TOTALS

24 PROGRAM 51 MATRIX - Disadvantaged, Federal PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Supv Teaching TOTALS

25 PROGRAM 52 MATRIX - School Improvement, Federal PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Supv Teaching TOTALS

26 PROGRAM 55 MATRIX - Learning Assistance, State PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Supv Teaching TOTALS

27 PROGRAM 58 MATRIX - Special and Pilot Programs, St. PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Supv Guid-Cou Teaching TOTALS

28 PROGRAM 63 MATRIX - Promoting Academic Success PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Teaching TOTALS

29 PROGRAM 64 MATRIX - Limited English Prof., Federal PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Teaching TOTALS

30 PROGRAM 65 MATRIX - Transitional Bilingual, State PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Supv Teaching TOTALS

31 PROGRAM 66 MATRIX - Student Achievement, State PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Teaching TOTALS

32 PROGRAM 68 MATRIX - Ind. Ed. Fed, ED PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Supv Teaching TOTALS

33 PROGRAM 74 MATRIX - Highly Capable PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Teaching TOTALS

34 PROGRAM 79 MATRIX - Instructional Prog, Other PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Supv Teaching TOTALS

35 PROGRAM 88 MATRIX - Day Care PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Teaching TOTALS

36 PROGRAM 89 MATRIX - Other Community Services PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Pub Act TOTALS

37 PROGRAM 97 MATRIX - Districtwide Support PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ BD of DI Supts Of Busns Of HR Supv Grnd Mnt Oper Bld Maintnce Utility Bld P S Insuranc Info Sys Info Sys CR 73 Printing Printing CR 74 Warehous Motor Po Motor Po CR 83 Interest TOTALS CR

38 PROGRAM 98 MATRIX - School Food Services PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Supv Food Operatn Transfer Transfer CR 98 TOTALS CR

39 PROGRAM 99 MATRIX - Pupil Transportation PAGE: DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ Pupl M/S Supv Operatn Maintnce Insrance Transfer Transfer CR 99 TOTALS CR

40 FISCAL YEAR PAGE: 19 - Index COUNTY: 08 COWLITZ SUPPLEMENTAL REPORTS AND SCHEDULES DATA REQUIREMENTS FOR SUPPLEMENTAL REPORTS DATA REQUIREMENTS FOR END OF YEAR REPORTING TO APPORTIONMENT AND STATE RECOVERY RATE DATA REQUIREMENTS FOR FEDERAL INDIRECT RATE REPORT RESOURCE TO PROGRAM EXPENDITURE REPORT

41 Data Requirements for Supplemental Reports PAGE: 20 OTHER DATA REQUIREMENTS AND CERTIFICATIONS A. Enter the amount of E-rate received by the school district either as the total discount or as a reimbursement amount which was coded in Revenue This amount may be a combination of both and should be displayed on the award by the utility. 66, B. Enter the number of learning improvement days provided by the school district to certificated instructional staff in the school year as defined by WAC through 967. The district's funding for learning improvement days for FY will be the lesser of 2.00 days, the days calculated and shown on Report 1191E (line E.1) or the number of days entered here C. The district has implemented the Excess Cost Methodology for Special Education (1077 Method). 1 = YES 2 = NO 3 = District did not offer a Special Education program 1.00 D. Enter the amount of revenue received this year of Growth Management Act impact fees imposed under the authority of RCW through E. Enter the amount of revenue received this year of State Environmental Policy Act mitigation fees imposed under the authority of RCW 43.21C F. Under RCW 28A the district must certify "that it has spent funds provided for cost-of-living increases on salaries and salary-related benefits". 1 = YES 2 = NO 1.00

42 Data Requirements for End of Year Reporting to Apportionment PAGE: 21 COUNTY: 08 COWLITZ and State Recovery Rate For The Year Ended August 31, 2007 DATA FOR JANUARY APPORTIONMENT 1. Fire District Payment RCW , Total expenditures paid to fire protection districts for fire protection services. Eligible school districts received reimbursement in the July apportionment payment (Revenue Account 3100) for fire protection services purchased during the calendar year (see Report 1191, line C.7. for the amount of payment). Fire district reimbursement is provided solely for the purpose of paying for fire protection services. Therefore, any such reimbursement not used to pay for fire protection services must be recovered by OSPI. School districts that did not receive payment are not required to make an entry in this item number. 2. Teacher Assistance Program (total expenditures) All districts that received a teacher assistance program allocation in revenue account are required to report total expenditures for stipends, training, travel to training, substitute reimbursement for observation and benefits. These expenditures incurred during the period of July 1, 2006 through August 31, , Indirect Rate for State Revenue Recoveries (b/c)(system CALCULATED) a) Total All Programs (SYSTEM CALCULATED) 61,150, b) Total Program 97 Districtwide Support (SYSTEM CALCULATED) 10,466, c) Total All Programs less Program 97 Districtwide Support (a-b) (SYSTEM CALCULATED) 50,683,443.01

43 Data Requirements for Calculating Federal Indirect Cost Rate PAGE: 22 COUNTY: 08 COWLITZ Including Fixed with Carry-Forward (Page 1 of 2) For The Year Ended August 31, 2007 DISTORTING ITEMS 1. Flow-through funds for programs 01-89, 98 and 99. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 11, Board of Directors. $30, Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 12, Superintendents Office. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 13, Business Office. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 14, Human Resources. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 25, Pupil Management & Safety. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 61, Supervision. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 62, Grounds Maintenance. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 63, Operation of Buildings. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 64, Maintenance. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 65, Utilities. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 67, Buildings & Property Security. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 68, Insurance. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 72, Information Systems. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 73, Printing. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 74, Warehousing. $ Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 75, Motor Pool. $0.00

44 PAGE: 23 Data Requirements for Calculating Federal Indirect Cost Rate COUNTY: 08 COWLITZ Including Fixed with Carry-Forward (Page 2 of 2) For The Year Ended August 31, 2007 INDIRECT EXPENDITURES 18. Audit costs recorded in Program 97, Activity 11, Board of Directors, and not directly charged to another program. $26, Legal costs, associated with interpretation of laws and regulations, recorded in Program 97, Activity 11, Board of Directors, but not specifically associated with the Board of Directors. $ Costs recorded in Program 97, Activity 12, for the Superintendent, Deputy Superintendent, or Assistant Superintendent, and their secretary whose responsibilities are allocable to indirect cost activities 13, 14 and 72 thru 75. These positions are required to maintain supporting documentation if a portion of their responsibilities is allocable to these indirect cost activities. Include the salary and benefits, supplies, travel, printing, warehousing, motor pool, and information systems as related to the above mentioned staff if allocable to activities 13, 14, and 72 thru 75. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $ The cost of Public Relations activities recorded in Program 97, Activity 15, excluding capital outlay (Object 9), and not directly charged to another program for the following: Costs for liaison with news media and government relations officers as a means of informing the general public on matters of public concern, such as notice of Federal awards, financial matters, etc. DO NOT INCLUDE COSTS DESIGNED SOLELY TO PROMOTE THE GOVERNMENTAL UNIT. $ Termination Leave costs for federally supported staff which have been charged to a state or local program. Do not include Termination Leave costs for federally supported staff charged to Program 97, Activity 13 or 14, as they are already included in the indirect calculation. These costs should not be charged directly to the federal award but may be considered an indirect expenditure. $ Costs recorded in Program 97, Activity 72, for districtwide Information Systems activities. Do not include expenditures for student records such as printing report cards or student transcripts. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $1,125, General administration (organization-wide) expenditures charged in Program 97, Activity 25, Pupil Management & Safety, which is allocable to activities 13 or 14, if a cost allocation plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $ Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 61, Supervision, which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $ Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 62, Grounds Maintenance, which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $ Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 63, Operation of Buildings, which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $ Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 64, Maintenance, which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $ Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 65, Utilities, which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $ Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 67, Building and Property Security which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $ Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 68, Insurance, which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $0.00

45 FISCAL YEAR PAGE: 24 COUNTY: 08 COWLITZ Schedule For Determining School District Federal Restricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation for FY COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 ---EXCLUDED--- (ADDED TO (POOL) (BASE) TOTAL PROGRAM CAPITAL DEBT DISTORTING COLUMN 7) INDIRECT DIRECT PROGRAM AND ACTIVITY TITLES EXPENDITURES OUTLAY SERVICE ITEMS UNALLOWABLE EXPENDITURES EXPENDITURES TOTAL PROGRAMS 01-89, 98, 99 50,683, , , ,791, PROGRAM 97 ACTIVITIES 11 Board of Directors 118, , , , Superintendent's Office 569, , Business Office 597, , Human Resources 720, , Public Relations 25 Pupil Management & Safety 61 Supervision 321, , Grounds Maintenance 380, , , Operation of Buildings 2,493, , ,487, Maintenance 1,368, , ,358, Utilities 1,880, , ,850, Bldg. Property Security 25, , Insurance 360, , Information Systems 1,187, , ,125, Printing 269, , , Warehousing & Distrib. 182, , Motor Pool 24, , , Interest 13, , Principal 85 Debt Related Expenditures Total Program 97 10,466, , , , ,389, ,770, Sub-Total All Programs 61,150, , , , ,770, ,791, Unallowable Costs 7,389, ,389, Totals 61,150, , , , ,770, ,181, FIXED WITH CARRY-FORWARD RESTRICTED INDIRECT RATE CALCULATION FY FY FY INDIRECT EXPENDITURES 2,852, FY INDIRECT EXPENDITURES FROM COLUMN 6 2,770, FY DIRECT EXPENDITURES 55,087, FY OVER/UNDER RECOVERY (LINE 3) 122, FY OVER/UNDER RECOVERY (CALCULATED) 122, FY ADJUSTED IND POOL (LINE 6 + LINE 7) 2,892, FY TOTAL POOL (LINE 1 + LINE 3) 2,974, CALCULATED FY RESTRICTED INDIRECT 9. FY DIRECT EXPENDITURES FROM COLUMN 7 57,181, RATE TO BE USED IN FY FY RESTRICTED INDIRECT RATE (LINE 5) FY AMOUNT RECOVERED (LINE 9 * LINE 10) 3,087, FY OVER/UNDER RECOVER(LINE 8 - LINE 11) 195, FY TOTAL POOL (LINE 6 + LINE 12) 2,575, CALCULATED FY RESTRICTED INDIRECT RATE TO BE USED IN FY (LINE 13/LINE 9).0450

46 FISCAL YEAR PAGE: 25 COUNTY: 08 COWLITZ Schedule For Determining School District Federal Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation for FY COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 ---EXCLUDED--- (ADDED TO (POOL) (BASE) TOTAL PROGRAM CAPITAL DEBT DISTORTING COLUMN 7) INDIRECT DIRECT PROGRAM AND ACTIVITY TITLES EXPENDITURES OUTLAY SERVICE ITEMS UNALLOWABLE EXPENDITURES EXPENDITURES TOTAL PROGRAMS 01-89, 98, 99 50,683, , , ,791, PROGRAM 97 ACTIVITIES 11 Board of Directors 118, , , , Superintendent's Office 569, , Business Office 597, , Human Resources 720, , Public Relations 25 Pupil Management & Safety 61 Supervision 321, , Grounds Maintenance 380, , , Operation of Buildings 2,493, , ,487, Maintenance 1,368, , ,358, Utilities 1,880, , ,850, Bldg. Property Security 25, , Insurance 360, , Information Systems 1,187, , ,126, Printing 269, , , Warehousing & Distrib. 182, , Motor Pool 24, , , Interest 13, , Principal 85 Debt Related Expenditures Total Program 97 10,466, , , , , ,098, Sub-Total All Programs 61,150, , , , ,098, ,791, Unallowable Costs 61, , TOTALS 61,150, , , , ,098, ,853, FIXED WITH CARRY-FORWARD UNRESTRICTED INDIRECT RATE CALCULATION FY FY FY INDIRECT EXPENDITURES 9,447, FY INDIRECT EXPENDITURES FROM COLUMN 6 10,098, FY DIRECT EXPENDITURES 48,492, FY OVER/UNDER RECOVERY (LINE 3) 621, FY OVER/UNDER RECOVERY (CALCULATED) 621, FY ADJUSTED IND POOL (LINE 6 + LINE 7) 9,476, FY TOTAL POOL (LINE 1 + LINE 3) 8,825, CALCULATED FY UNRESTRICTED INDIRECT 9. FY DIRECT EXPENDITURES FROM COLUMN 7 49,853, RATE TO BE USED IN FY FY UNRESTRICTED INDIRECT RATE (LINE 5) FY AMOUNT RECOVERED (LINE 9 * LINE 10) 9,073, FY OVER/UNDER RECOVER(LINE 8 - LINE 11) 403, FY TOTAL POOL (LINE 6 + LINE 12) 10,502, CALCULATED FY UNRESTRICTED INDIRECT RATE TO BE USED IN FY (LINE 13/LINE 9).2107