62,914, Certification of the FY Annual Financial Statements FINAL PRINT AND LOCK

Transcription

1 REPORT F196 Certification of the FY Annual Financial Statements JAN 08,'02 62,914, FINAL PRINT AND LOCK The Annual Financial Statements (Report F-196) for CASCADE School District No. 228 of CHELAN County for the fiscal year ended August 31, 2001 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 included 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. Approved: School District Superintendent or Authorized Official Date Approved: ESD Superintendent or Authorized Official Date Report F-196 Summary CAPITAL TRANSPORTATION DEBT EXPENDABLE GENERAL ASB PROJECTS VEHICLE SERVICE. TRUST FUND FUND FUND FUND FUND FUND TOTAL REVENUES 10,474, , , , ,162, TOT EXP 10,828, , , ,237, OVER (UNDER): 354, , , , TOTAL OTHER FIN SOURCES (USES) 115, , , REVS&OTHR SRCS OVER (UNDER)EXP OTHER FIN USES 239, , , , BEG FUND BAL CORRECTION 686, , , , , ERRORS&RESTATE RES EQUITY CONTRBTN. END FUND BAL 447, , , , ,414.16

2 REPORT F196 FY F-196 RUN: 12:30 JAN 08,'02 ANNUAL FINANCIAL STATEMENTS * BALANCE SHEET FOR ALL FUND TYPES AND ACCOUNT GROUPS * STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE FOR EACH GOVERNMENTAL FUND TYPE AND EXPENDABLE TRUST FUND (IF APPROPRIATE) * STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE, BUDGET AND ACTUAL FOR THE GENERAL, SPECIAL REVENUE, CAPITAL PROJECTS/TRANSPORTATION VEHICLE, AND DEBT SERVICE FUNDS COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND BALANCE FOR ALL NONEXPENDABLE TRUST FUNDS (IF APPROPRIATE) COMBINED STATEMENT OF CASH FLOWS FOR ALL NONEXPENDABLE TRUST FUNDS (IF APPROPRIATE) COMBINED RECONCILIATION OF OPERATING INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES FOR ALL NONEXPENDABLE TRUST FUNDS (IF APPROPRIATE) (*) COMBINED STATEMENTS WILL BE PROVIDED ON THE OSPI/SAFS WEBSITE.

3 COMBINED BALANCE SHEET PAGE 2 RUN: 12:30 ALL FUND TYPES AND ACCOUNT GROUPS DATE: JAN 08,'02 TRANS CAPITAL DEBT GEN. LONG- GENERAL GENERAL VEHICLE PROJECTS SERVICE ASB TRUST TERM DEBT FIXED ASSET FUND FUND FUND FUND FUND FUNDS ACCT. GP. ACCT. GP. ASSETS IMPREST CASH 1, , CASH ON HAND 10, CASH ON DEPOSIT WITH CT 498, , , MINUS OUTSTANDING WARRANT 395, , CASH WITH FISCAL AGENT TAXES RECEIVABLE 635, , DUE FROM OTHER FUNDS DUE FM OTHER GOV. UNITS 217, ACCOUNTS RECEIVABLE INTERFUND LOANS RECEIVABL ACCRUED INTRST RECEIVABLE INVENTORIES SUP & MATERIA INVENTORY LUNCHROOMS INVENTORY USDA COMM. PREPAID ITEMS 3, INVESTMENTS 186, , , , , INVESTMENTS/CASH W/TRUSTE INVESTMENTS-DEFERRED COMP SELF-INSUR SECURITY DEP OTHER ASSETS AMT AVAIL IN DEBT SVRC FU 266, AMT AVAIL IN OTHER FUND AMT TO BE PROVIDED FOR DE FIXED ASSETS, LAND 9334, FIXED ASSETS, BUILDINGS FIXED ASSETS, TRANS EQUIP FIXED ASSETS, EQUIPMENT CONSTRUCTION IN PROGRESS ACCUM DEPR - BUILDINGS ACCUM DEPR - EQUIPMENT TOT ASSETS AND OTHR DEBIT 1,157, , , ,601, , ,878.71

4 PAGE 3 COMBINED BALANCE SHEET RUN: 12:30 ALL FUND TYPES AND ACCOUNT GROUPS DATE: JAN 08,'02 TRANS CAPITAL DEBT GEN. LONG- GENERAL GENERAL VEHICLE PROJECTS SERVICE ASB TRUST TERM DEBT FIXED ASSET FUND FUND FUND FUND FUND FUNDS ACCT. GP. ACCT. GP. LIABILITIES: ACCOUNTS PAYABLE 68, , CONTRACTS PAYABLE CURRENT CONTRACTS PAYABLE LONG TE 15, ACCRUED INTEREST PAYABLE ACCRUED SALARIES 6, REV ANTICIPATION NOTES PA VACATION LEAVE PAYABLE 34, SICK LEAVE PAYABLE 87, PAYROLL DED & TAXES PAY DUE TO OTHER GOVT. UNITS DEFERRED COMPENSATION PAY EST UNEMPLOYMT BENEFITS P EST OTHER EMP INS BEN PAY EST INDUSTRIAL INS BEN PA DUE TO OTHER FUNDS INTERFUND LOANS PAYABLE DEPOSITS MATURED BONDS PAYABLE MATURED BOND INTEREST PAY ARBITRAGE REBATE PAYABLE BONDS PAYABLE-LONG TERM 9464, DEFERRED REVENUE DEFERRED REV TAX RECEIVAB 635, , TOTAL LIABILITIES 710, , ,601, , FUND BALANCE & OTHR CREDITS: INVEST GEN FIXED ASSETS G IGFA FM LEVIES IGFA FM STATE GRANTS IGFA FM FED GRANTS IGFA FM APPORT & LOCAL RE IGFA FM GIFTS DONATION/OT UNCLASSIFIED IGFA RESRVD FOR OTHER ITEMS RESRVD FOR DEBT SERVICE RESERVED FOR ARBITRAGE RE RESERVED FOR INVENTORY RESRVD FOR UNINSURED RISK RESERVED FOR TRUST PRINCI RESERVE OF BOND PROCEEDS RESERVE OF LEVY PROCEEDS RESERVE OF STATE PROCEEDS RESERVE OF FEDERAL PROCEE RESERVE OF OTHER PROCEEDS UNRESERVE DESIGN FOR OTHE UNRESERVE DESIGN FOR CONT UNRESERVE UNDESIGN FUND B 447, , , , , TOTAL FUND BALANCE 447, , , , , TOTAL LIAB, FB, & OTHR CR 1,157, , , ,601, , ,878.71

5 COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE PAGE 4 RUN: 12:30 All Funds Types and Account Groups as of FY ASSOC. DEBT FIDUCIARY FUND GENERAL STUDENT CAPITAL TRANSPORTATION SERVICE TYPE EXPEND FUND BODY PROJECTS VEHICLE FUND TRUST REVENUES: LOCAL 1,543, , , ,162, STATE 7,576, , FEDERAL 1,241, OTHER 112, , TOTAL REVENUES 10,474, , , , ,162, EXPENDITURES CURRENT: REGULAR INSTR 5,218, SPECIAL ED 894, VOCATIONAL ED 521, SKILLS CNTRS COMP ED 732, OTHER INSTR 255, COM SERVICES 98, SUP SERVICES 2,846, OTHER 251, EXP TRUST CAPITAL OUTLAY: SITES BUILDING 296, EQUIPMENT ENERGY TRANS EQUIP OTHER 260, DEBT SERVICE: PRINCIPAL 726, INT & OTHER 510, TOT EXP 10,828, , , ,237, OVER (UNDER): 354, , , , OTHR SOURCES: BOND SALES LONG-TERM FIN 200, , OP TRANS IN OP TRANS OUT 85, , REFUNDING REFUNDING PAY OTHER TOTAL OTHER FIN SOURCES (USES) 115, , , REVS&OTHR SRCS OVER (UNDER)EXP OTHER FIN USES 239, , , , BEG FUND BAL CORRECTION 686, , , , , ERRORS&RESTATE RES EQUITY CONTRBTN. END FUND BAL 447, , , , ,414.16

6 COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE PAGE 5 RUN: 12:30 BUDGET AND ACTUAL - GENERAL AND ASSOCIATED STUDENT BODY FUND FISCAL YEAR DATE: JAN 08,'02 GENERAL FUND ASSOCIATED STUDENT BODY FUND (ASB) BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE FAV(UNFAV) FAV(UNFAV) REVENUES: LOCAL 1,512,329 1,543, , STATE 7,581,822 7,576, , FEDERAL 1,342,898 1,241, , OTHER 302, , , , , , TOTAL REVENUES 10,739,543 10,474, , , , , EXPENDITURES CURRENT: REGULAR INSTR 5,269,257 5,218, , SPECIAL ED 905, , , VOCATIONAL ED 517, , , SKILLS CNTRS COMP ED 752, , , OTHER INSTR 382, , , COM SERVICES 200,000 98, , SUP SERVICES 2,360,625 2,846, , OTHER 271, , , CAPITAL OUTLAY: SITES BUILDING EQUIPMENT ENERGY TRANS EQUIP OTHER 741, , , DEBT SERVICE: PRINCIPAL INT & OTHER TOT EXP 11,129,820 10,828, , , , , OVER (UNDER): 390, , , , , OTHR SOURCES: BOND SALES 200, , LONG-TERM FIN 200, , OP TRANS IN OP TRANS OUT 85,000-85, REFUNDING REFUNDING PAY OTHER TOTAL OTHER FIN SOURCES (USES) 115, , REVS&OTHR SRCS OVER (UNDER)EXP OTHER FIN USES 275, , , , , BEG FUND BAL 686, , ,463 59, , CORRECTION ERRORS&RESTATE RES EQUITY END FUND BAL 411, , , ,963 59, ,

7 COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE PAGE 6 RUN: 12:30 BUDGET AND ACTUAL - CAPITAL PROJECTS, TRANS. VEHICLE AND DEBT SERVICE FUNDS FISCAL YEAR DATE: JAN 08,'02 CAPITAL PROJECTS FUND TRANSPORTATION VEHICLE FUND DEBT SERVICE FUND VARIANCE VARIANCE VARIANCE BUDGET ACTUAL FAV(UNFAV) BUDGET ACTUAL FAV(UNFAV) BUDGET ACTUAL FAV(UNFAV) REVENUES: LOCAL 2,500 12, , ,500 1, , , , STATE 50,000 38, , FEDERAL OTHER TOTAL REVENUES 2,500 12, , ,500 40, , , , , EXPENDITURES CURRENT: REGULAR INSTR SPECIAL ED VOCATIONAL ED SKILLS CNTRS COMP ED OTHER INSTR COM SERVICES SUP SERVICES OTHER CAPITAL OUTLAY: SITES BUILDING 533, , , EQUIPMENT 1,865 1, ENERGY TRANS EQUIP 98,083 98, OTHER DEBT SERVICE: PRINCIPAL 798, , , INT & OTHER 475, , , TOT EXP 535, , , ,083 98, , , , OVER (UNDER): 532, , , ,583-40, , ,696-74, , OTHR SOURCES: BOND SALES 500, , LONG-TERM FIN 200, , OP TRANS IN 44,000 44, ,000 85, OP TRANS OUT REFUNDING REFUNDING PAY OTHER TOTAL OTHER FIN SOURCES (USES) 500, , , ,000 44, ,000 85, REVS&OTHR SRCS OVER (UNDER)EXP OTHER FIN USES 32,500-84, , ,583-40, , ,696-10, , BEG FUND BAL 32, , , ,583 1, , , , CORRECTION ERRORS&RESTATE RES EQUITY END FUND BAL 126, , , , , , ,946.16

8 COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND BALANCE PAGE 7 RUN: 12:30 ALL NONEXPENDABLE TRUST FUNDS FISCAL YEAR DATE: JAN 08,'02 OPERATING REVENUE DONATIONS CHARGES FOR SERVICES MISCELLANEOUS TOTAL OPERATING REVENUE OPERATING EXPENSES GRANTS AND SUBSIDIES SUPPLIES SERVICES TRAVEL MISCELLANEOUS DEPRECIATION TOTAL OPERATING EXPENSES OPERATING INCOME (LOSS) NONOPERATING REVENUES (EXPENSES) INTEREST REVENUE OTHER REVENUE (EXPENSES) TOTAL NONOPERATING REVENUES (EXPENSES) NET INCOME FUND BALANCE BEGINNING OF YEAR PRIOR YR ERROR CORRECTION & RESTATEMENT CONTRIBUTIONS FROM BENEFACTORS FUND BALANCE END OF YEAR

9 COMBINED STATEMENT OF CASH FLOWS PAGE 8 RUN: 12:30 DATE: JAN 08,'02 CASH FLOWS FROM OPERATING ACTIVITIES: CASH RECEIPTS FROM DONATIONS CASH RECEIPTS FOR SERVICES MISCELLANEOUS CASH RECEIPTS CASH PAYMENTS FOR GRANTS AND SUBSIDIES CASH PAYMENTS TO SUPPLIERS CASH PAYMENTS TO EMPLOYEES MISCELLANEOUS CASH PAYMENTS NET CASH PROVIDED FROM OPERATING ACTIVITIES CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: CASH RECEIPTS FROM GRANTS NET CASH PROVIDED (USED) BY NONCAPITAL FINANCING ACTIVITIES CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: PURCHASE AND CONSTRUCTION OF CAPITAL ASSETS PROCEEDS FROM SALES OF CAPITAL ASSETS CAPITAL GRANTS RECEIVED NET CASH PROVIDED (USED) FOR CAPITAL AND RELATED FINANCING ACTIVITIES CASH FLOWS FROM INVESTING ACTIVITIES: PROCEEDS FROM SALES OF INVESTMENTS PURCHASE OF INVESTMENTS INTEREST AND DIVIDENDS ON INVESTMENTS NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR CASH CONTRIBUTION FROM BENEFACTORS CASH AND CASH EQUIVALENTS AT END OF YEAR

10 COMBINED RECONCILIATION OF OPERATING INCOME TO NET CASH PAGE 9 RUN: 12:30 PROVIDED BY OPERATING ACTIVITIES ALL NONEXPENDABLE TRUST FUNDS FISCAL YEAR DATE: JAN 08,'02 OPERATING INCOME (LOSS) ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES: DEPRECIATION EXPENSE CHANGES IN ASSETS AND LIABILITIES: INCREASE OR DECREASE IN ACCOUNTS RECEIVABLE INCREASE OR DECREASE IN ACCOUNTS PAYABLE INCREASE OR DECREASE IN OTHER ASSETS TOTAL ADJUSTMENTS NET CASH PROVIDED BY OPERATING ACTIVITIES

11 REPORT F196 FY RUN: 12:30 REVENUE AND EXPENDITURE REPORTS JAN 08,'02 A REPORT OF REVENUE AND OTHER FINANCING SOURCES FOR THE GENERAL, TRANSPORTATION VEHICLE, CAPITAL PROJECTS AND DEBT SERVICE FUNDS A GENERAL FUND PROGRAM/ACTIVITY/OBJECT EXPENDITURE REPORT RESOURCE TO ACTIVITY REPORT DETAILED GENERAL FUND EXPENDITURE MATRICES

12 REPORT OF REVENUES AND OTHER FINANCING SOURCES PAGE 11 GENERAL FUND TRANSPORTATION CAPITAL DEBT SERVICE VEHICLE FUND PROJECTS FUND FUND LOCAL TAXES 1100 LOCAL PROPERTY TAXES 1300 SALE OF TAX TITLE PROPERTY 1,270, ,142, LOCAL IN-LIEU OF TAXES 1500 TIMBER EXCISE TAX 1600 COUNTY ADMINISTERED FORESTS 3, , OTHER LOCAL TAXES 1000 TOTAL LOCAL TAXES 1,273, ,148, LOCAL NONTAX 2100 TUITIONS AND FEES, UNASSIGNED 2131 SECONDARY VOC ED TUITIONS SKILLS CENTER TUITIONS AND FEES 2171 TRAFFIC SAFETY EDUCATION FEES 2173 SUMMER SCHOOL TUITIONS AND FEES 12, ADULT EDUCATION TUITIONS AND FEES 2186 COMMUNITY SCHOOL TUITIONS AND FEES 2188 DAY CARE TUITIONS AND FEES 2200 SALE OF GOODS, SUPP & SERV, UNASS 1, SEC VOC ED SALES OF GDS, SUP & SERV 2245 SKLS CNTR SALES OF GOODS,SUP & SERV 2288 DAY CARE 2289 OTHER COMMUNITY SERVICES 2298 FOOD SERVICES 73, SCHOOL BUS REVENUE 72, INVESTMENT EARNINGS 20, INTERFUND LOAN INTEREST EARNINGS 2500 GIFTS AND DONATIONS 7, , , , FINES AND DAMAGES 3, RENTALS 11, INSURANCE RECOVERIES LOCAL NONTAX, UNASSIGNED 2000 TOTAL LOCAL NONTAX 64, , , , , STATE, GENERAL PURPOSE 3100 APPORTIONMENT 5,950, LOCAL EFFORT ASSISTANCE 3600 STATE FORESTS 3900 OTHER STATE GEN PURPOSE, UNASS 3000 TOTAL STATE, GENERAL PURPOSE 5,950,008.14

13 REPORT OF REVENUES AND OTHER FINANCING SOURCES PAGE 12 GENERAL FUND TRANSPORTATION CAPITAL DEBT SERVICE VEHICLE FUND PROJECTS FUND FUND STATE, SPECIAL PURPOSE 4100 SPECIAL PURPOSE, UNASSIGNED 4121 SPECIAL EDUCATION 7, , STATE INSTITUTIONS, SPECIAL ED STATE MATCHING (PD DIR TO DISTRICTS) 4155 LEARNING ASSISTANCE 132, STATE INSTITUTIONS CTRS & HOMES DEL 4158 SPECIAL AND PILOT PROGRAMS 4162 BETTER SCHOOLS - STAFF 22, , BETTER SCHOOLS - PROF. DEVELOPMENT 26, TRANSITIONAL BILINGUAL 120, TRAFFIC SAFETY EDUCATION 14, HIGHLY CAPABLE 9, LOCAL ED PROGRAM ENHANCEMENT 42, DAY CARE 4198 SCHOOL FOOD SERVICES 11, TRANSPORTATION - OPERATIONS 411, STATE MATCHING PD DIR TO CONTRACTORS 4300 OTHER STATE AGENCIES, UNASSIGNED 4388 DAY CARE - OTHER STATE AGENCIES 4499 TRANSPORTATION - DEPRECIATION 38, TOTAL STATE, SPECIAL PURPOSE 1,626, , FEDERAL, GENERAL PURPOSE 5200 GENERAL PURPOSE DIR FED GRANTS UNASS 5300 IMPACT AID, MAINTENANCE AND OPER 5400 FEDERAL IN-LIEU-OF TAXES 5500 FEDERAL FORESTS 92, TOTAL FEDERAL, GENERAL PURPOSE 92, FEDERAL, SPECIAL PURPOSE 6100 SPECIAL PURPOSE, OSPI, UNASSIGNED 35, SPECIAL ED., MEDICAID REIMB. 15, SPECIAL ED., SUPPLEMENTAL 179, SECONDARY VOCATIONAL EDUCATION 1, SKILLS CENTER 6151 REMEDIATION 228, MIGRANT 83, INSTITUTIONS - NEG & DELINGQUENT 6176 TARGETED ASSISTANCE 13, EISENHOWER PROFESSIONAL

14 REPORT OF REVENUES AND OTHER FINANCING SOURCES PAGE 13 GENERAL FUND TRANSPORTATION CAPITAL DEBT SERVICE VEHICLE FUND PROJECTS FUND FUND FEDERAL, SPECIAL PURPOSE (CONT) 6188 DAY CARE 6189 OTHER COMMUNITY SERVICES 108, SCHOOL FOOD SERVICES 195, DIRECT SPECIAL PURPOSE GRANTS 6240 IMPACT AID 6261 HEAD START 6264 BILINGUAL 6267 INDIAN EDUCATION, JOM 6268 INDIAN EDUCATION, USDOE 3, YOUTH TRAINING, - DIRECT GRANTS 6300 FED GRANTS THRU OTHR AGENCS, UNAS 253, HEAD START 6367 INDIAN EDUCATION, JOM 3, EISENHOWER PROFESSIONAL DEVELOPMENT 6378 YOUTH TRAINING 6998 USDA COMMODITITIES 27, TOTAL FEDERAL, SPECIAL PURPOSE 1,148, REVENUES FROM OTHER SCHOOL DISTRICTS 7100 PROG. PARTICIPATION, UNASSIGNED 7121 SPECIAL EDUCATION 7131 VOCATIONAL EDUCATION 7145 SKILLS CENTER 7194 SUPPORT SERVICES 7197 PRINTING 7198 FOOD SERVICES 7199 TRANSPORTATION 7301 NONHIGH PARTICIPATION 7000 TOTAL REVS FROM OTHER SCHOOL DIST REVENUES FROM OTHER ENTITITES 8100 GOVERNMENTAL ENTITIES 112, TOTAL REVS FROM OTHER ENTITITES 112, 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 200, , SALE OF REFUNDING BONDS 9900 OPERATING TRANSFERS 85, TOTAL OTHER FINANCING SOURCES 200, , , TOTAL REVS AND OTHER FINANCING SRCES 10,674, , , ,247,369.56

15 PROGRAM/ACTIVITY/OBJECT REPORT PAGE 14 NO. PROGRAM TITLE AMOUNT NO. ACTIVITY TITLE AMOUNT NO. OBJECT TITLE AMOUNT BASIC EDUCATION 5,230, BOARD OF DIRECTORS 35, DEBIT TRANSFERS 60, SPECIAL ED., BASIC, STATE 734, SUPERINTENDENT'S OFFICE 186, SPECIAL ED., SUPP, FEDERAL 183, BUSINESS OFFICE 207, CREDIT TRANSFERS 60, SPEC ED. INST., STATE 14 HUMAN RESOURCES 29 SPEC ED., OTHR CATEGORICAL 21 SUPERVISION 253, SALARIES - CERT EMP 4,973, VOCATIONAL, BASIC, STATE 556, LEARNING RESOURCES 191, VOCATIONAL, FEDERAL 1, PRINCIPAL'S OFFICE 758, SALARIES - CLASS EMP 1,756, VOCATIONAL, OTHER CATEG. 24 GUIDANCE & COUNSELING 199, EMPL BEN & PAYROLL TAX 1,839, SKILLS CENTER, BASIC, ST. 25 PUPIL MANAGEMENT & SAFETY 14, SKILLS CENTERS, FEDERAL 26 HEALTH/RELATED SERVICES 304, SUPPLIES INSTR RESRS & 558, SKILLS CENTERS, OTH CATEG. 27 TEACHING 5,880, NONCAP ITEMS 51 REMEDIATION, FEDERAL 221, EXTRACURRICULAR 254, MIGRANT, FEDERAL 80, PAYMENTS TO SCHOOL DISTS 7 PURCHASED SERVICES 1,387, LEARNING ASSISTANCE, STATE 136, SUPERVISION 41, TRAVEL 53, ST. INST., CTRS. AND HOMES 42 FOOD 95, INSTITUTIONS NEG. & DELINQ 43 COMMODITIES 47, CAPITAL OUTLAY 260, SPECIAL AND PILOT PROGRAMS 34, OPERATIONS 158, HEAD START, FEDERAL 49 TRANSFERS 8, TOTAL, ALL OBJECTS 10,828, BETTER SCHOOLS - STAFF 63, SUPERVISION 37, BETTER SCHOOL - PROF. DEVL 32, OPERATIONS 382, BILINGUAL, FEDERAL 53 MAINTENANCE 132, TRANSIT. BILING., STATE 129, INSURANCE 12, INDIAN ED, FEDERAL, JOM 59 TRANSFERS 50, INDIAN ED, FED. USDOE 6, SUPERVISION 44, COMPENSATORY, OTHER 44, GROUNDS MAINTENANCE 101, TRAFFIC SAFETY 30, OPERATION OF BUILDINGS 400, SUMMER SCHOOL 64 MAINTENANCE 658, HIGHLY CAPABLE 9, UTILITIES 279, LOCAL ED PROG ENHANCEMENT 42, BUILDING & PROPERTY SECUR 76 TARGETED ASSISTANCE, FED. 12, INSURANCE 50, EISENHOWER PRO. DEV. 72 INFORMATION SYSTEMS 43, YOUTH TRAINING PROG., FED. 73 PRINTING 3, INSTRUCTIONAL PRGRMS,OTHER 238, WAREHOUSING & DISTRIB. 81 PUBLIC RADIO/TV 75 MOTOR POOL 51, COMMUNITY SCHOOLS INTEREST 1, DAY CARE 84 PRINCIPAL 22, OTHER COMMUNITY SERVICES 99, DEBT RELATED EXPENDITURES 97 DISTRICT-WIDE SUPPORT 2,087, PUBLIC ACTIVITIES 33, FOOD SERVICES 334, TOTAL, ALL ACTIVITIES 10,828, PUPIL TRANSPORTATION 515, TOTAL, ALL PROGRAMS 10,828,473.35

16 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 HEALTH R TEACHING EXTRA-CU TOTALS

17 PROGRAM 21 MATRIX - SPECIAL ED., 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 HEALTH R TEACHING TOTALS

18 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/ SUPV HEALTH R TEACHING TOTALS

19 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

20 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

21 PROGRAM 51 MATRIX - REMEDIATION, FEDERAL 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

22 PROGRAM 53 MATRIX - MIGRANT, FEDERAL 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 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

24 PROGRAM 58 MATRIX - SPECIAL AND PILOT PROGRAMS 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 TEACHING TOTALS

25 PROGRAM 62 MATRIX - BETTER SCHOOL - STAFF PAGE DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ TEACHING TOTALS

26 PROGRAM 63 MATRIX - BETTER SCHOOL - PROF. DEVELOPMENT PAGE DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ TEACHING TOTALS

27 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

28 PROGRAM 68 MATRIX - IND. ED. FED, USDOE 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 69 MATRIX - COMPENSATORY, OTHER 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 71 MATRIX - TRAFFIC SAFETY PAGE DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ TEACHING TOTALS

31 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

32 PROGRAM 75 MATRIX - LOCAL ED PROG ENHANCEMENT PAGE DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ TEACHING TOTALS

33 PROGRAM 76 MATRIX - TARGETED ASSISTANCE, FEDERAL PAGE DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ LEARN RE 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/ TEACHING TOTALS

35 PROGRAM 86 MATRIX - COMMUNITY SCHOOLS PAGE DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/ SUPV 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/ TEACHING PUBLIC A TOTALS

37 PROGRAM 97 MATRIX - DISTRICT-WIDE 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 SUPV GRND MNT OPER BLD MAINTNCE MAINTNCE CR 65 UTILITY INSURANC INFO SYS PRINTING MOTOR PO MOTOR PO CR 83 INTEREST PRINCIPA TOTALS CR

38 PROGRAM 98 MATRIX - 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 COMMOD 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/ SUPV OPERATN MAINTNCE INSRANCE TRANSFER TRANSFER CR 99 TOTALS CR

40 REPORT F196 FY RUN: 12:30 SUPPLEMENTAL REPORTS AND SCHEDULES JAN 08,'02 DATA REQUIREMENTS FOR SUPPLEMENTAL REPORTS DATA REQUIREMENTS FOR END OF YEAR REPORTING TO APPORTIONMENT DATA REQUIREMENTS FOR FEDERAL INDIRECT AND STATE RECOVERY RATE REPORT RESOURCE TO EXPENDITURE REPORT

41 PAGE 17 RUN: 12:30 DATE JAN 08,'02 DATA REQUIREMENTS FOR SUPPLEMENTAL REPORTS 1. EDUCATION COOPERATIVE DATA REQUIREMENTS A. AMOUNT PAID BY NONHIGH TO HIGH SCHOOL DISTRICTS INCLUDED IN PROGRAM 01, ACTIVITY 29, OBJECT B. AMOUNT PAID TO ANOTHER SCHOOL DISTRICT FOR THE EDUCATION OF SPECIAL EDUCATION STUDENTS WHICH WAS INCLUDED IN PROGRAM 21, ACTIVITY 29, OBJECT 7. AN AMOUNT IS REPORTED ONLY IF THE SERVING SCHOOL DISTRICT COUNTS THE STUDENTS IN ITS ENROLLMENT REPORTS TO OSPI. THE SERVING DISTRICT SHOULD NOT ENTER AN AMOUNT HERE C. AMOUNT PAID TO ANOTHER SCHOOL DISTRICT FOR THE EDUCATION OF VOCATIONAL STUDENTS WHICH WAS INCLUDED IN PROGRAM 31, ACTIVITY 29, OBJECT 7. AN AMOUNT IS REPORTED ONLY IF THE SERVING SCHOOL DISTRICT COUNTS THE STUDENTS IN ITS ENROLLMENT REPORTS TO OSPI. THE SERVING DISTRICT SHOULD NOT ENTER AN AMOUNT HERE OTHER DATA REQUIREMENTS 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 2900 ( OR SUBACCT ). THIS AMOUNT MAY BE A COMBINATION OF BOTH AND SHOULD BE DISPLAYED ON THE AWARD BY THE UTILITY. 21, B. UNDER WAC THE SCHOOL DISTRICT CERTIFIES 'THAT ALL BETTER SCHOOLS PROFESSIONAL DEVELOPMENT MONEYS HAVE BEEN ALLOCATED TO SCHOOL BUILDINGS WITHOUT DEDUCTION FOR ADMINISTRATIVE OR INDIRECT COSTS AND THAT EXPENDITURE OF FUNDS IS DETERMINED BY STAFF AT EACH SCHOOL SITE.'

42 PAGE 18 RUN: 12:30 DATE JAN 08,'02 DATA REQUIREMENTS FOR END OF YEAR REPORTING TO APPORTIONMENT DATA FOR JANUARY APPORTIONMENT 1. FIRE DISTRICT PAYMENT RCW TOTAL EXPENDITURE PAID TO FIRE PROTECTION DISTRICTS. 1, PROGRAM 75 (REVENUE 4175) PROGRAM COMPNENTS-TOTAL EXPENDITURES ALL DISTRICTS THAT RECEIVED A LOCAL EDUCATION PROGRAM ENHANCEMENT ALLOCATION ARE REQUIRED TO ENTER VALUES IN ONE OR MORE OF THE BELOW INPUT ITEM NUMBERS. ELEMENTARY IN TERVENTION AND PREVENTION SERVICES CLASS SIZE REDUCTION EARLY CHILDHOOD EDUCATION STUDENT AT-RISK PROGRAMS STAFF DEVELOPMENT AND INSERVICE 12, STUDENT LOGICAL REASONING & ANALYTICAL SKILL DEVELOPMENT 0.00 PROGRAM FOR HIGHLY CAPABLE STUDENTS 0.00 STUDENTS IN COMMUNITY SERVICES SENIOR CITIZEN VOLUNTEER PROGRAM OTHER ENHANCEMENTS. 30, TRAFFIC SAFETY EDUCATION-WAC THROUGH ALL DISTRICTS THAT RECEIVED A TRAFFIC SAFETY EDUCATION ALLOCATION ARE REQUIRED TO ENTER VALUES IN ONE OR MORE OF THE BELOW INPUT ITEM NUMBERS. # OF TRAFFIC SAFETY COMPLETING STUDENTS (INCLDG LOW-INCOME) # OF LOW-INCOME TRAFFIC SAFETY EDUCATION COMPLETING STUDENTS PER STUDENT FEE PAID BY COMPLETING STU WHO'RE NOT LOW-INCOME PER STUDENT FEE PAID BY LOW-INCOME COMPLETING STUDENTS THE AMOUNT USED FOR LOW-INCOME TUITION ASSISTANCE. 1, TEACHER ASSISTANCE PROGRAM (TOTAL EXPENDITURES) ALL DISTRICTS THAT RECEIVED A TEACHER ASSISTANCE PROGRAM ALLOCATION ARE REQUIRED TO ENTER VALUES IN ONE OR MORE OF THE BELOW INPUT ITEM NUMBERS. THESE EXPENDITURES INCURRED DURING THE PERIOD OF JULY 1 THROUGH JUNE 30 OF THIS REPORTING YEAR STIPENDS TRAINING TRAVEL TO TRAINING SUBSTITUTE REIMBURSEMENT BENEFITS. 0.00

43 DATA REQUIREMENTS FOR FEDERAL INDIRECT PAGE 19 RUN: 12:30 AND STATE RECOVERY RATE REPORT DATE JAN 08,'02 1. PROGRAM 97, ACTIVITY 12 SUPERINTENDENT'S OFFICE A. THE SUPERINTENDENT'S SALARY AND BENEFITS. B. THE SUPERINTENDENT'S SECRETARY'S SALARY AND BENEFITS. C. ANY OTHER EXPENDITURES DIRECTLY RELATED TO THE OPERATION OF THE SUPERINTENDENT'S IMMEDIATE OFFICE REPORTED IN PROGRAM 97, ACTIVITY 12. OTHER EXPENDITURES DIRECTLY RELATED TO THE SUPERINTENDENT'S IMMEDIATE OFFICE INCLUDES OFFICE SUPPLIES, TRAVEL OF THE SUPER- INTENDENT AND THE SUPERINTENDENT'S SECRETARY. DO NOT INCLUDE CAPITAL OUTLAY (OBJECT 9) IN THESE EXPENDITURES. (THE AMOUNT ENTERED BELOW IS NOT INCLUDED IN THE INDIRECT EXPENDITURE POOL FOR FEDERAL INDIRECT RATE COMPUTATION PURPOSES.) $180, PROGRAM 97, ACTIVITY 72 DATA PROCESSING. PLEASE ENTER THE TOTAL OF THE FOLLOWING SELECTED DATA PROCESSING EXPENDITURES REPORTED IN PROGRAM 97, ACTIVITY 72 FOR THE GENERAL OPERATION OF THE SCHOOL DISTRICT LESS THE DATA PROCESSING EXPEN- DITURES FOR THE SUPERINTENDENT'S IMMEDIATE OFFICE. DATA PROCESSING EXPENDITURES FOR STUDENT LEARNING AND STUDENT RECORDS ARE NOT TO BE INCLUDED. (THE AMOUNT ENTERED BELOW IS INCLUDED IN THE INDIRECT EXPENDITURE POOL FOR FEDERAL INDIRECT RATE COMPUTATION PURPOSES.) $43, PROGRAM 97, ACTIVITY 73 PRINTING PLEASE ENTER THE TOTAL OF THE FOLLOWING SELECTED PRINTING EXPENDI- TURES REPORTED IN PROGRAM 97, ACTIVITY 72 FOR THE GENERAL OPERATION OF THE SCHOOL DISTRICT, LESS PRINTING EXPENDITURES FOR THE SUPERIN- TENDENT'S IMMEDIATE OFFICE. ( THE AMOUNT ENTERED BELOW IS INCLUDED IN THE INDIRECT EXPENDITURE POOL FOR FEDERAL INDIRECT RATE COMPUTATION PURPOSES.) $3, PROGRAM 97, ACTIVITY 74 WAREHOUSING AND DISTRIBUTION PLEASE ENTER THE TOTAL OF THE FOLLOWING SELECTED WAREHOUSING AND DISTRIBUTION EXPENDITURES REPORTED IN PROGRAM 97, ACTIVITY 74 FOR THE GENERAL OPERATION OF THE SCHOOL DISTRICT, LESS WAREHOUSING AND DISTRIBUTION EXPENDITURES FOR THE SUPERINTENDENT'S IMMEDIATE OFFICE. (THE AMOUNT ENTERED BELOW IS INCLUDED IN THE INDIRECT EXPENDITURE POOL FOR FEDERAL INDIRECT RATE COMPUTATION PURPOSE.) $ PROGRAM 97, ACTIVITY 75 MOTOR POOL PLEASE ENTER THE TOTAL OF THE FOLLOWING SELECTED MOTOR POOL EXPEN- DITURES REPORTED IN PROGRAM 97, ACTIVITY 74 FOR THE GENERAL OPERATION OF THE SCHOOL DISTRICT, LESS MOTOR POOL EXPENDITURES FOR THE SUPERINTENDENT'S IMMEDIATE OFFICE. ( THE AMOUNT ENTERED BELOW IS INCLUDED IN THE INDIRECT EXPENDITURE POOL FOR FEDERAL INDIRECT RATE COMPUTATION PURPOSES.) $50,119.40

44 REPORT F196 STATE OF WASHINGTON - O.S.P.I. - OLYMPIA PAGE 20 E.S.D. 171 COUNTY 04 CHELAN DISTRICT 228 CASCADE 12:30 JAN 08,'02 FISCAL YEAR POOL FOR DIRECT EXPENDITURE PROGRAMS (RESTRICTED/UNRESTRICTED AND STATE RECOVERY) EXCLUDED PROGRAM CAPITAL DEBT INDIRECT DIRECT PROGRAM TITLE EXPENDITURES OUTLAY SERVICE EXPENDITURES EXPENDITURES 01 BASIC EDUCATION... 5,230, , ,218, SPEC. EDUCATION , , , SPEC. ED. FEDERAL. 183, , , SPEC. ED. ST. INST 29 SPEC. ED. OTHER VOCATIONAL , , , VOCATIONAL, FED... 1, , VOCATIONAL, OTHER. 45 SKILLS CTR SKILLS CTR. FED SKILLS CTR. OTHER. 51 REMED., FEDERAL , , MIGRANT, FEDERAL.. 80, , LAP , , ST. INST.,CTRS,HMS 57 INST,NEGL & DELINQ 58 SPEC. & PILOT PRGM 34, , , HEAD START FEDERAL 62 BETTER SCHL STAFF 63, , BETTER SCHL PROF D 32, , BILINGUAL, FEDERAL 65 TRANS. BILINGUAL.. 129, , INDIAN ED, JOM INDIAN ED, USDOE 6, , OTHER COMPENSATION 44, , , TRAFFIC SAFETY... 30, , SUMMER SCHOOL HIGHLY CAPABLE... 9, , LOCAL ED ENHANCE.. 42, , , TARG. ASST., FED.. 12, , EISENHOWER PRO DEV 78 YOUTH TRNG., FED.. 79 OTHER INSTRUCT , , , PUBLIC RADIO/TV COMMUNITY SCHOOLS DAY CARE OTHER COMM. SERV.. 99, , , FOOD SERVICES , , , PUPIL TRANSPORT , , , TOTAL DIRECT PROGS 8,741, , ,559,103.66

45 REPORT F196 STATE OF WASHINGTON - O.S.P.I. - OLYMPIA PAGE 21 E.S.D. 171 COUNTY 04 CHELAN DISTRICT 228 CASCADE 12:30 JAN 08,'02 FISCAL YEAR PROGRAM 97 DISTRICT-WIDE SUPPORT EXPENDITURE POOL SCHEDULE FOR DETERMINING FEDERAL INDIRECT AND STATE REVENUE RECOVERY RATE FOR FY EXCLUDED PROGRAM CAPITAL DEBT INDIRECT DIRECT ACTIVITY TITLE EXPENDITURES OUTLAY SERVICE EXPENDITURES EXPENDITURES 11 BOARD OF DIRECT 35, , SUPERINT OFFICE 186, , , BUSINESS OFFICE 207, , HUMAN RESOURCES 25 PUPIL MGM & SAF 61 SUPERVISION 44, , GROUNDS MAINT 101, , OPER OF BUILDIN 400, , , MAINTENANCE 658, , , UTILITIES 279, , BLDG/PROP SEC 68 INSURANCE 50, , INFORMATION SYS 43, , PRINTING 3, , WAREHOUSING 75 MOTOR POOL 51, , , , INTEREST 1, , PRINCIPAL 22, , DEBT RELATED EX TOT DIST-WIDE SUPP 2,087, , , , ,675, TOTAL ALL PROGRAMS 10,828, , , , ,234, RESTRICTED RATE APPLICABLE TO ALL FEDERAL PROGRAMS BOARD OF DIRECT 35, , SUPERINT OFFICE 186, , , BUSINESS OFFICE 207, , HUMAN RESOURCES 25 PUPIL MGM & SAF 61 SUPERVISION 44, , GROUNDS MAINT 101, , OPER OF BUILDIN 400, , , MAINTENANCE 658, , , UTILITIES 279, , BLDG/PROP SEC 68 INSURANCE 50, , INFORMATION SYS 43, , PRINTING 3, , WAREHOUSING 75 MOTOR POOL 51, , , , INTEREST 1, , PRINCIPAL 22, , DEBT RELATED EX TOT DIST-WIDE SUPP 2,087, , , ,789, , TOTAL ALL PROGRAMS 10,828, , , ,789, ,754, UNRESTRICTED RATE APPLICABLE TO ALL FEDERAL PROGRAMS.204 TOT PGM 97 DIST-WI 2,087, ,087, TOTAL ALL PROGRAMS 10,828, ,087, ,741, INDIRECT RATE FOR STATE REVENUE RECOVERIES.239

46 REPORT F196 STATE OF WASHINGTON - O.S.P.I. - OLYMPIA PAGE 22 E.S.D. 171 COUNTY 04 CHELAN DISTRICT 228 CASCADE 12:30 JAN 08,'02 FISCAL YEAR RESOURCE TO PROGRAM EXPENDITURE REPORT DIRECT PROG. STATE FEDERAL OTHER EXPENDITURE RESOURCES RESOURCES RESOURCES BASIC EDUCATION PROGRAM 01 BASIC EDUCATION 5,230, ,540, , VOCATIONAL, BASIC, STATE 556, , SKILLS CENTER, BASIC, STATE 97 DISTRICT-WIDE SUPPORT 2,087, , , , TOTAL BASIC EDUCATION PROGRAMS 7,874, ,971, , ,593, OTHER INSTRUCTIONAL PROGRAMS 21 SPECIAL ED., BASIC, STATE 24 SPECIAL ED., SUPPLEMENTAL, FEDERAL 734, , , , SPECIAL ED., INSTITUTIONS, STATE 29 SPECIAL ED., OTHER CATEGORICAL 38 VOCATIONAL, FEDERAL 1, , VOCATIONAL, OTHER CATEG 46 SKILLS CENTERS, FEDERAL 49 SKILLS CENTERS, OTHER CAT 51 REMEDIATION, FEDERAL 221, , MIGRANT, FEDERAL 80, , LEARNING ASSISTANCE, STATE 136, , , STATE INST., CENTERS AND HOMES 57 INSTITUTIONS NEGLECTED & DELINQUENT 58 SPECIAL AND PILOT PROGRAMS 34, , , BETTER SCHOOL - STAFF 63 BETTER SCHOOL - PROF. DEVELOPMENT 61 HEAD START, FEDERAL 63, , , , , BILINGUAL, FEDERAL 65 TRANSITIONAL BILINGUAL, STATE 129, , INDIAN EDUCATION, FEDERAL, JOM 68 IND. ED. FED, USDOE 6, , COMPENSATORY, OTHER 44, , TRAFFIC SAFETY 30, , SUMMER SCHOOL 15, HIGHLY CAPABLE 9, , LOCAL ED PROG ENHANCEMENT 42, , TARGETED ASSISTANCE, FEDERAL 12, , EISENHOWER PRO. DEV. 78 YOUTH TRAINING PROGRAMS, FEDERAL 79 INSTRUCTIONAL PROG, OTHER 238, , , TOTAL OTHER INSTRUCTION PROGRAMS 2,004, ,181, , , OTHER PROGRAMS 81 PUBLIC RADIO/TV 86 COMMUNITY SCHOOLS 88 DAY CARE OTHER COMMUNITY SERVICES 99, , FOOD SERVICES 334, , , , PUPIL TRANSPORTATION 515, , , TOTAL OTHER PROGRAMS 950, , , , TOTALS 10,828, ,576, ,253, ,998,292.48

47 REPORT F196 FY RUN: 12:30 F-196 JAN 08,'02 EDITS, RECOVERY REPORT AND MAINTENANCE OF EFFORT INDEX EDITS FOR EACH FUND POTENTIAL RECOVERY REPORT SPECIAL EDUCATION MAINTENANCE OF EFFORT FEDERAL CROSS-CUTTING MAINTENANCE OF EFFORT VOCATIONAL MAINTENANCE OF EFFORT

48 E.S.D. 171 COUNTY 04 CHELAN DISTRICT 228 CASCADE 12:30 JAN 08,'02 FISCAL YEAR ** THE FOLLOWING MESSAGES ARE TO ASSIST YOU IN PREPARING YOUR YEAR END FINANCIAL STATEMENTS ** ** ERROR MESSAGES REQUIRE CORRECTIONS ** ** WARNING MESSAGES REQUIRE CORRECTIONS OR EXPLANATION ** ** INFORMATION MESSAGES NEED YOUR ATTENTION BUT CORRECTIONS OR EXPLANATIONS ARE NOT REQUIRED ** ** THANK YOU FOR REVIEWING THESE EDITS AND MAKING APPROPRIATE CHANGES ** ** CHECK FIGURE: 62,914, ** ********************--GENERAL FUND--****************** INFO PAGE 2, GL 241 MINUS OUTSTANDING WARRANTS 395, NOT = CASH FILE ITEM , INFO YOUR DISTRICT HAS PASSED THE SPECIAL ED MOE TEST - GOOD JOB INFO YOUR DISTRICT HAS PASSED THE SPECIAL ED MID-YEAR WARNING - GOOD JOB INFO CURRENT YEAR AGGREAGATE BUDGETED 629, ARE < CURRENT YRS MOE EXPENDITURES 719, INFO YOUR DISTRICT HAS PASSED THE FEDERAL ED. MOE TESTS - GOOD JOB ***************--CAPITAL PROJECTS FUND--************** INFO F-196 REVENUE ACCOUNT NOT = COUNTY TREASURER'S REV ACCT , ****************--DEBT SERVICE FUND--***************** INFO DEBT SER. FUND G.L. ACCT 240 ITEM 4753 ********************--ASB FUND--********************** ASB FUND PASSED EDITS **************--EXPENDABLE TRUST FUND--*************** ET FUND PASSED EDITS ************--NONEXPENDABLE TRUST FUND--************** NET FUND PASSED EDITS ***********--TRANSPORTATION VEHICLE FUND--************ TRANS FUND PASSED EDITS 9, HAS A NEGATIVE AMOUNT

49 E.S.D. 171 COUNTY 04 CHELAN DISTRICT 228 CASCADE 12:30 JAN 08,'02 FISCAL YEAR INFO POTENTIAL APPORT. RECAPTURE OF 763, CHECK PROGRAM 21 EXP. PLUS INDIRECTS ARE = 734, UNEXPENDED STATE REV. OR > REVENUE INFO THIS DISTRICT DOES NOT HAVE POTENTIAL RECOVERY FOR REV INFO THIS DISTRICT DOES NOT HAVE POTENTIAL RECOVERY FOR REV

50 REPORT F196 Special Education MOE E.S.D. 171 COUNTY 04 CHELAN CASCADE SCHOOL DISTRICT 228 FISCAL YEAR PAGE: 26 Year-End Special Education Maintenance of Effort State and Local Tests Adjustments may be made to the data below thru December following the fiscal FY FY year end. Therefore, this may change the results to the final test completed ACTUAL ACTUAL after the December adjustments. FY TO FY Aggregate Maintenance of Effort Tests 1. Program 21 direct expenditures $641, $734, Plus special education apportionment redirected to another school district or ESD. $0.00 $ Minus special education apportionment received from another school district. 4. Minus Revenue Payments from other districts $0.00 $0.00 $0.00 $ Minus Revenue Medicaid Reimbursements $14, $15, Equals aggregate special education expenditures for resident special education students $627, $719, Aggregate Maintenance of Effort Test (6B - 6A) (A positive amount means the aggregate test was passed and a negative amount means the aggregate test was failed) $92, FY TO FY Per-Pupil Maintenance of Effort Test 8. Resident special education students Expenditures per pupil (line 6/line 8) $3, $3, Per Pupil Maintenance of Effort Test (9B - 9A) (A positive amount means the per pupil test was passed and a negative amount means the per pupil test was failed) $ Year-End Local Special Education Maintenance of Effort Test FY to FY Aggregate Maintenance of Effort Test 11. Resource to program expenditure report Item #2051 for the current year is compared to Item #2051 for the prior year. $0.00 $ Local Maintenance of Effort Test (11B minus 11A) (A positive amount means the per pupil test was passed and a negative amount means the per pupil test was failed) 13. Expenditures per pupil (line 11/line 8) $0.00 $0.00 $ Per Pupil Maintenance of Effort Test (13B - 13A) (A positive amount means the per pupil test was passed and a negative amount means the per pupil test was failed) $0.00 Mid-Year Special Education Maintenance of Effort Warning FY FY FY to FY Aggregate Maintenance of Effort Test: ACTUAL BUDGET 15. Program 21 direct expenditures $734, $640, Plus special education apportionment redirected to another school district or ESD. $0.00 $ Minus special education apportionment received from another school district. $0.00 $ Minus Revenue Payments from other districts $0.00 $ Minus revenue Medicaid Reimbursements $15, $11, Equals aggregate special education expenditures for resident special education students $719, $629, Aggregate Maintenance of Effort Test (20B - 20A ) (A positive amount means the aggregate test was passed and a negative amount means the aggregate test was failed) $89, A. Actual revenue and exp data are obtained from F-196 Data. Budgeted rev and exp data are obtained from F-195 data. B. Special education apportionment redirected to a school district or ESD and redirected apportionment received from another school district data as shown on lines 2 and 3 and lines 16 and 17 are given on the resident school district's 1220 Report. C. Resident special education student data as shown on line 8 are obtained from 1735R Reports and include students in ages 0-2 and D. Based on the information to date the school district has passed the year-end maintenance of effort if the aggregate, the per pupil test, or the local per pupil test is passed.