C. The 'Total Expenditures' of this column should match the total from your audit. If not, verify amounts were input correctly.

Transcription

1 ntruction for completing Federal ndirect Rate propoal to the Department of Education & Early Development Schedule A. Fill in column (1) Total Gov't Fund Expended uing Ditrict Audit for FY2015 A. Ue the ditrict' "Statement of Revenue, Expenditure and Change in Fund Balance - Governmental Fund" page. 1. Ue the Governmental Fund Total column from the audit B. When filling in function 510 ue the indented 510 for the total from your audit. 1. Fill in the Board of Education total expended - (provided by ditrict) 2. Fill in the Office of the Superintendent total expended - (provided by ditrict) 3. The row labeled Ditrict Adminitration (le BOE and OS) will calculate automatically - no input i needed C. The 'Total Expenditure' of thi column hould match the total from your audit. f not, verify amount were input correctly.. Next go to the Excludable Cot tab. Thi tab will automatically feed total into column 2-6 on Schedule A. A. Detail for Column 2 (Capital Outlay) Add additional row a needed 1. From the ditrict audit, go to "General (School Fund) Fund Schedule of Revenue, Expenditure and Change in Fund Balance - Budget and Actual" page a. Search through each function and record each occurance of 'Equipment', with page number, in the appropriate function 2. Next go to each Special Revenue Fund Schedule a. Search through each fund and record each occurance of 'Equipment', with page number, in the appropriate function. b. f 'Equipment' appear in a Teacher Houing Special Revenue Fund, do not record it here it will be picked up in Column For Function 880 Contruction & Facilitie Acquiition record the total of all expenditure including 'Equipment' from each capital project fund. B. Detail for Column 3 (Debt Financed) 1. f the ditrict had any reportable debt ervice in their current year audit then record that amount, with page number. C. Detail for Column 4 (Fine & Penaltie) 1. f the ditrict had any reportable fine or penaltie in their current year audit then record that amount, with page number. Note: that thee would normally appear in function 550. D. Detail for Column 5 (PERS & TRS on behalf) 1. From the upplemental form completed and ubmitted to the Department with all TRS and PERS breakout by function. Fill in the appropriate amount by function. 2. For function 510, fill in the total for that function and alo break out the Board of Education and Office of the Superintendent. a. The row labeled Ditrict Adminitration (le BOE and OS) will calculate automatically - no input i needed E. Detail for Column 6 (Other Excludable Cot) Add additional row a needed 1. From the ditrict audit, go to "General (School Fund) Fund Schedule of Revenue, Expenditure and Change in Fund Balance - Budget and Actual" page a. Search through each function and record each occurance of Tuition & Stipend, ndirect Cot, ndirect Cot Recovery and Scholarhip, with page number and category type, in the appropriate function. 2. Next go to each Special Revenue Fund Schedule a. Search through each fund and record each occurance of Tuition & Stipend, ndirect Cot and Scholarhip, with page number and category type, in the appropriate function. b. f the ditrict ha a Teacher Houing Special Revenue Fund, for thi fund only, record the total expenditure in function 600, with page number and category type. c. f the ditrict ha a Food Service Fund, for thi fund only, record Food & Milk Supplie(Supplie, Material, and Media), with page number and category type.. The total in Column 7 (Net Expenditure) of Schedule A hould auto calculate. A. Thi i the total of Column 1 le Column 2-6. No input i neceary. V. Fill in Column 8 (Direct Expene in Spec. Rev. Fund) of Schedule A A. Search through each Federally funded pecial revenue fund and record any Direct Expenditure found in function 510 or 550 (excluding object code 495). Thee expenditure will be treated a Direct Cot. V. Column 9 (ndirect Cot) will automatically fill in for function 510 and 550 of Schedule A. A. f you have a ditrict wide maintenance director, in order to include thi a indirect for function 600, complete the tab labeled O&M ndirect. The total calculated will automatically fill into Schedule A. 1. Read the Operation and Maintenance Director Guideline. f your ditrict qualifie then, a. Fill in the alary and benefit line along with the PERS/TRS on-behalf (for ubtraction) for that poition. V. Column 10 (Direct & Diallow Cot) will automatically fill in for all function of Schedule A. V. To inure that everything i input correctly there are two (2) Grand Total that hould calculate on Schedule A. A. The ditrict form i in balance if the Grand Total matche the number tated in the Total Expenditure. Schedule C. Thi form will calulate your Retricted Federal ndirect Rate (with Carry Forward). No input i neceary on thi form.

2 Frequently Aked Quetion about the Retrcited Federal ndirect Rate Propoal 1. How and to whom do ubmit my ditrict ndirect propoal? The department i requeting that all propoal be ubmitted electronically in Excel format to Meridith Boman at Meridith.Boman@Alaka.gov PDF Copie with ignature hould be ubmitted in addition to the Excel form. Form mut be received prior to December 31t. 2. How i my rate calculated? The ndirect Rate i calculated uing a fixed rate with carry forward proviion. Thi mean that your rate i fixed for a pecified future period baed on an etimate of that period' level of operation. However, when the actual cot of that period become known, the difference between the etimate and the actual cot are carried-forward a an adjutment to a ubequent period. ndirect Pool(actual + carry forward) divided by Direct/Diallowed Cot equal ndirect Rate

3 School Ditrict Certification and Requet for Authorized ndirect Rate A ubmitted to the Department of Education & Early Development FY2017 Federal ndirect Rate certify that the information contained herein ha been prepared in accordance with the intruction iued by EED and conform with the criteria in OMB Circular A-87, and i correct to the bet of my knowledge and belief. No cot other than thoe incurred by thi agency have been included in the indirect cot rate application. The ame cot that have been treated a indirect cot have not been and will not be claimed a direct cot, and imilar type of cot have been accorded conitent treatment. All expenditure detailed on the application form have been made, and record upporting them have been maintained and are available for review and/or audit. We hereby apply for the following indirect cot rate: Federal Program - Retricted with Carry Forward 2.85% Superintendent Certification Date ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ EED USE ONLY Your propoal ha been accepted and the following rate approved: Federal Program - Retricted with Carry Forward Thi rate become effective July 1, 2016 and remain in effect until June 30, 2017 and will apply to all eligible federally aited program a appropriate. Federal law or grant condition may limit the amount of indirect cot or the indirect cot rate. For example, if the approved retricted rate i five percent and the law allow only a three percent rate of recovery, then only indirect cot equal to three percent of the direct cot for that program may be recovered. Alaka Department of Education & Early Development Date Form #

4 SCHEDULE C WORKSHEET Carry Forward and Retricted ndirect Rate Computation A ubmitted to the Department of Education & Early Development FY2017 ndirect Rate baed on Fical Year Ended June 30, 2015 SUBSEQUENT YEARS FY 2013 FY 2015 FY 2017 (a) FXED RATE/CALCULATON AS NEGOTATED: (B/A) 2.61% (C) 2.82% (C) 2.85% (C) Direct/Diallowed Cot (Actual from Schedule A) $86,553,019 (A) $96,831,909 (A) $106,475,605 (A) ndirect Cot (Actual from Schedule A) $2,822,547 $2,912,365 $3,108,696 Fixed Carry Forward (Computed from prior year and brought forward) ($566,172) ($181,120) ($75,036) Total Negotiated ndirect Cot Pool $2,256,375 (B) $2,731,245 (B) $3,033,660 (B) (b) ACTUAL COSTS BASED ON AUDT: Actual Direct/Diallowed Cot (Actual from Schedule A) $96,831,909 (D) $106,475,605 (D) Actual ndirect Cot (Actual from Schedule A) $2,912,365 $3,108,696 Fixed Carry Forward (Computed from prior year and brought forward) ($566,172) ($181,120) Total Actual ndirect Cot Pool $2,346,193 (F) $2,927,576 (F) (c) FXED CARRY FORWARD COMPUTATON: Should Have Recovered (Actual ndirect Cot From (F)) FY 2013 $2,346,193 (F) FY 2015 $2,927,576 (F) Recovered (Fixed Negotiated Rate x Actual Direct/Diallowed Cot (C*D)) FY 2013 $2,527,313 (E) FY 2015 $3,002,612 (E) UNDER(OVER) RECOVERY- Carry Forward to Subequent Year (F-E) ($181,120) ($75,036) Form #

5 SCHEDULE A WORKSHEET Expenditure for Computation of Retricted ndirect Cot Rate A ubmitted to the Department of Education & Early Development FY2017 ndirect Rate baed on Fical Year Ended June 30, 2015 EXCLUDABLE COSTS Total Gov't Capital Debt Fine & PERS & TRS Other Net Direct Expene ndirect Direct & Func. Decription Fund Expended Outlay Financed Penaltie on Behalf Excluded Cot Expenditure Spec Rev Fund Cot Diallow Cot 100 ntruction 47,027,323 18,418 8,268,658 23,624 38,716,623 38,716, Special Education ntruction 7,761,892-1,302,040-6,459,852 6,459, Special Education Support Service - Student 2,600,155 13, ,026-2,278,222 2,278, Support Service - Student 2,210, ,838-1,714,018 1,714, Support Service - ntruction 29,391,346 41, , ,722 28,508,460 28,508, School Adminitration 6,543,211-1,277,185-5,266,026 5,266, School Adminitration Support Service 2,365, ,275-2,166,922 2,166, Ditrict Adminitration 840,892 Board of Education 286, , , ,693 Office of the Superintendent 282,863-64, , ,713 Ditrict Adminitration (le BOE and OS) 271, , , Ditrict Adminitration Support Service 2,874, ,469-2,667,385 2,667, Operation & Maintenance of Plant 17,550,634 43, ,079 1,386,852 15,417, ,676 15,247, Student Activitie 1,853, ,400-1,727,580 1,727, Student Tranportation 1,538, ,538,043 1,538, Adult & Continuing Education ntruction Community Service 482, , , Food Service (Fund Only) 4,409,427 9,285-2,464,790 1,935,352 1,935, Debt Service 32,555 32, Expendable Trut Contruction & Facilitie Acquiition 46,111,986 46,111,986 TOTAL EXPENDTURES 173,595,018 46,238,701 32,555 13,680,772 4,058, ,584,301 3,108, ,475,605 GRAND TOTAL 173,595, ,584,301 Thee two total hould be the ame. They hould Note: 1 - nclude total expenditure in Governmental Fund from Ditrict Audit alo match the Sched. Of Rev, Expend & Change in nitial Rate = 2.92% 2 - nclude equipment and 880 capital project Fund Balance in the audit. 5 - PERS & TRS on behalf - nclude all contribution paid by the tate on-behalf of the ditrict for increaed PERS & TRS rate. nitial Rate i before any Carry Forward 6 - nclude indirect cot, tuition & tipend, food & milk upplie, teacher houing, cholarhip 7 - Net Expenditure i column 1 le column Direct Federal Expenditure charged in a Special Revenue Fund to function 510 or 550 excluding object code ndirect Cot of column 7 le any direct charge recorded in column Direct & Diallowed Cot of column 7 plu direct charge recorded in column 8 Prepared by Phone # Approved by Date Form #

6 Detail for Column 2 (Capital Outlay) EXCLUDABLE COSTS TAB ndirect Cot Rate Note A ubmitted to the Department of Education & Early Development FY2017 ndirect Rate baed on Fical Year Ended June 30, 2015 Account Decription Audit Page Category Amount 100 ntruction Page 38 Equipment 18, ntruction Page Equipment 100 ntruction Page Equipment 100 ntruction Page Equipment 100 ntruction Page Equipment Total Capital Outlay for ntruction 18, Special Education ntruction Page Equipment 200 Special Education ntruction Page Equipment Total Capital Outlay for Special Education ntruction Special Education Support Service - Student Page 39 Equipment 13, Special Education Support Service - Student Page Equipment Total Capital Outlay for Special Education Support Service - Student 13, Support Service - Student Page Equipment 300 Support Service - Student Page Equipment Total Capital Outlay for Support Service - Student Support Service - ntruction Page 39 Equipment 30, Support Service - ntruction Page 83 Equipment 11,274 Total Capital Outlay for Support Service - ntruction 41, School Adminitration Page Equipment Total Capital Outlay for School Adminitration School Adminitration Support Service Page Equipment Total Capital Outlay for School Adminitration Support Service Ditrict Adminitration Page Equipment Total Capital Outlay for Ditrict Adminitration Board of Education Page Equipment Total Capital Outlay for Board of Education Office of the Superintendent Page Equipment Total Capital Outlay for Office of the Superintendent Ditrict Adminitration Support Service Page Equipment 550 Ditrict Adminitration Support Service Page Equipment Total Capital Outlay for Ditrict Adminitration Support Service Operation & Maintenance of Plant Page 41 Equipment 43, Operation & Maintenance of Plant Page Equipment Total Capital Outlay for Operation & Maintenance of Plant 43, Student Activitie Page Equipment Total Capital Outlay for Student Activitie Student Tranportation Page Equipment Total Capital Outlay for Student Tranportation Adult and Continuing Education ntruction Page Equipment Total Capital Outlay for Adult and Continuing Education ntruction Community Service Page Equipment Total Capital Outlay for Community Service Food Service (Fund Only) Page 62 Equipment 9,285 Total Capital Outlay for Food Service (Fund Only) 9, Contruction & Facilitie Acquiition Page 43 Capital 1,297, Contruction & Facilitie Acquiition Page 94 Capital 44,814,645 Total Capital Outlay for Contruction & Facilitie Acquiition 46,111,986 Grand Total for all Capital Outlay 46,238,701 Form #

7 Detail for Column 3 (Debt Financed) EXCLUDABLE COSTS TAB ndirect Cot Rate Note A ubmitted to the Department of Education & Early Development FY2017 ndirect Rate baed on Fical Year Ended June 30, 2015 Account Decription Audit Page Category Amount 850 Debt Service Page 42 Debt 32,555 Total for Debt Service 32,555 Grand Total for all Debt Financed 32,555 Detail for Column 4 (Fine & Penaltie) Account Decription Audit Page Category Amount 550 Ditrict Adminitration Support Service Page Fine & Penaltie Total Fine & Penaltie for Ditrict Adminitration Support Service - Grand Total for all Fine & Penaltie - Form #

8 Detail for Column 5 (PERS & TRS on behalf ) EXCLUDABLE COSTS TAB ndirect Cot Rate Note A ubmitted to the Department of Education & Early Development FY2017 ndirect Rate baed on Fical Year Ended June 30, 2015 Account Decription Audit Page Category Amount 100 ntruction Page TRS - On behalf 7,648, ntruction Page PERS - On behalf 619,905 Total PERS/TRS on-behalf for ntruction 8,268, Special Education ntruction Page TRS - On behalf 1,094, Special Education ntruction Page PERS - On behalf 208,021 Total PERS/TRS on-behalf for Special Education ntruction 1,302, Special Education Support Service - Student Page TRS - On behalf 281, Special Education Support Service - Student Page PERS - On behalf 26,300 Total PERS/TRS on-behalf for Special Education Support Service - Student 308, Support Service - Student Page TRS - On behalf 253, Support Service - Student Page PERS - On behalf 243,203 Total PERS/TRS on-behalf for Support Service - Student 496, Support Service - ntruction Page TRS - On behalf 534, Support Service - ntruction Page PERS - On behalf 193,896 Total PERS/TRS on-behalf for Support Service - ntruction 728, School Adminitration Page TRS - On behalf 1,277, School Adminitration Page PERS - On behalf Total PERS/TRS on-behalf for School Adminitration 1,277, School Adminitration Support Service Page TRS - On behalf 450 School Adminitration Support Service Page PERS - On behalf 198,275 Total PERS/TRS on-behalf for School Adminitration Support Service 198, Ditrict Adminitration Page TRS - On behalf 52, Ditrict Adminitration Page PERS - On behalf 11,755 Total for 510 Total PERS/TRS on-behalf for Ditrict Adminitration 64,150 Board of Education Page TRS - On behalf Board of Education Page PERS - On behalf Total PERS/TRS on-behalf for Board of Education - Office of the Superintendent TRS - On behalf 52,395 Office of the Superintendent PERS - On behalf 11,755 Total PERS/TRS on-behalf for Office of the Superintendent 64,150 Ditrict Adminitration (Le BOE and OS) Page TRS - On behalf - No input needed Ditrict Adminitration (Le BOE and OS) Page PERS - On behalf - will calculate remain Total PERS/TRS on-behalf for Ditrict Adminitration (Le BOE and OS) Ditrict Adminitration Support Service Page TRS - On behalf 16, Ditrict Adminitration Support Service Page PERS - On behalf 190,549 Total PERS/TRS on-behalf for Ditrict Adminitration Support Service 207, Operation & Maintenance of Plant Page TRS - On behalf 600 Operation & Maintenance of Plant Page PERS - On behalf 703,079 Total PERS/TRS on-behalf for Operation & Maintenance of Plant 703, Student Activitie Page TRS - On behalf 126, Student Activitie Page PERS - On behalf Total PERS/TRS on-behalf for Student Activitie 126, Student Tranportation Page TRS - On behalf 760 Student Tranportation Page PERS - On behalf Total PERS/TRS on-behalf for Student Tranportation Adult & Continuing Education ntruction Page TRS - On behalf 770 Adult & Continuing Education ntruction Page PERS - On behalf Total PERS/TRS on-behalf for Adult & Continuing Education ntruction Community Service Page TRS - On behalf 780 Community Service Page PERS - On behalf Total PERS/TRS on-behalf for Community Service Food Service (Fund Only) Page TRS - On behalf 790 Food Service (Fund Only) Page PERS - On behalf Total PERS/TRS on-behalf for Food Service (Fund Only) - Grand Total for all PERS/TRS on-behalf 13,680,772 Form #

9 Detail for Column 6 (Other Excluded Cot) EXCLUDABLE COSTS TAB ndirect Cot Rate Note A ubmitted to the Department of Education & Early Development FY2017 ndirect Rate baed on Fical Year Ended June 30, 2015 Account Decription Audit Page Category Amount 100 ntruction Page 38 Tuition/Stipend 15,224 Tuition & Stipend 100 ntruction Page 77 Tuition/Stipend 305 MUST be reported in 100 ntruction Page 37 Tuition/Stipend 8,095 the audit a object 480 Total Excluded Cot for ntruction 23,624 in order to qualify. 200 Special Education ntruction Page Total Excluded Cot for Special Education ntruction Special Education Support Service - Student Page Total Excluded Cot for Special Education Support Service - Student Support Service - Student Page Total Excluded Cot for Support Service - Student Support Service - ntruction Page 79 Tuition/Stipend 2, Support Service - ntruction Page 80 Tuition/Stipend Support Service - ntruction Page 86 Tuition/Stipend 109,585 Total Excluded Cot for Support Service - ntruction 112, School Adminitration Page Total Excluded Cot for School Adminitration School Adminitration Support Service Page Total Excluded Cot for School Adminitration Support Service Ditrict Adminitration Page Total Excluded Cot for Ditrict Adminitration Board of Education Page 40 Board Stipend 70,701 Total Excluded Cot for Board of Education 70, Office of the Superintendent Page Total Excluded Cot for Office of the Superintendent Ditrict Adminitration Support Service Page 41 ndirect Cot Recovery (198,885) 550 Ditrict Adminitration Support Service Page 64 ndirect Cot 16,237 All indirect cot here. 550 Ditrict Adminitration Support Service Page 63 ndirect Cot 1,048 Do not record cot in 550 Ditrict Adminitration Support Service Page 60 ndirect Cot 2,259 any other function. 550 Ditrict Adminitration Support Service Page 61 ndirect Cot 2,376 Thi hould net to zero 550 Ditrict Adminitration Support Service Page 65 ndirect Cot 29,771 or cloe. 550 Ditrict Adminitration Support Service Page 66 ndirect Cot 6, Ditrict Adminitration Support Service Page 70 ndirect Cot 51, Ditrict Adminitration Support Service Page 73 ndirect Cot 15, Ditrict Adminitration Support Service Page 77 ndirect Cot 7, Ditrict Adminitration Support Service Page 78 ndirect Cot Ditrict Adminitration Support Service Page 79 ndirect Cot 40, Ditrict Adminitration Support Service Page 80 ndirect Cot 17, Ditrict Adminitration Support Service Page 81 ndirect Cot 5, Ditrict Adminitration Support Service Page 85 ndirect Cot 3,210 Total Excluded Cot for Ditrict Adminitration Support Service Operation & Maintenance of Plant Page 41 Tuition/Stipend Operation & Maintenance of Plant Page 90 Teacher Houing 1,386,852 Total Excluded Cot for Operation & Maintenance of Plant 1,386, Student Activitie Page Total Excluded Cot for Student Activitie Student Tranportation Page Total Excluded Cot for Student Tranportation Adult & Continuing Education ntruction Page Total Excluded Cot for Adult & Continuing Education ntruction Community Service Page Total Excluded Cot for Community Service - nclude Freh Fruit & 790 Food Service (Fund Only) Page Food & Milk Supplie 2,464,790 Veggie Supplie if Total Excluded Cot for Food Service (Fund Only) 2,464,790 you have that fund, too. 860 Expendable Trut Page Total Excluded Cot for Expendable Trut - Grand Total for all Other Excluded Cot 4,058,874 Form #

10 Operation and Maintenance ndirect ndirect Cot Rate Note A ubmitted to the Department of Education & Early Development FY2017 ndirect Rate baed on Fical Year Ended June 30, 2015 Operation and Maintenance Director Guideline 1. Only one poition/peron i allowed. Subtitute and temporarie are not allowed. 2. Standard benefit are allowed. PERS/TRS on-behalf payment mut be removed. 3. Thi poition only function i the overight and management of the Operation and Maintenance Diviion, which in turn erve the entire organization. 4. f thi poition function i not a decribed in (3) above, the incluion i not allowed. 5. Thi heet, or the equivalent, will be required to be completed in order to include the indirect expene. 6. By igning the Certification page your ditrict certifie that it meet the above guideline for incluion of Operation and Maintenance a indirect. 600 Operation and Maintenance Director Salary 103,943 Total Benefit 80,119 Total Salary and Benefit 184,062 Le PERS/TRS on-behalf 14,386 Allowable Salary and Benefit 169,676 Other item in Operation and Maintenance uch a Rent, Electricity, Heating Fuel, nurance, Garbage, Janitorial Service and Supplie are not allowed.

11 Exhibit C-3 Statement of Revenue, Expenditure and Change in Fund Balance - Governmental Fund Total Govern- General Nonmajor mental Year Ended June 30, 2013 Fund Fund Fund Revenue: Local ource: City/Borough- direct appropriation $ 1,042,333 $ 16,838 $1,059,171 n-kind ervice performed by City/Borough 248, ,573 Food ervice 31,866 31,866 Other local revenue 39,401 71, ,466 E-rate revenue 418, ,722 Total local ource 1,749, ,769 1,868, 798 State ource 5,942, ,597 6,113,727 Federal ource: Direct 944,627 92,883 1,037,510 Through the State of Alaka 277, ,167 Total federal ource 944, ,050 1,314,677 Other ource - Proceed from ale of property and equipment 3,125 3,125 Total revenue 8,638, ,416 9,300,327 Expenditure: ntruction 3,957, ,893 4,234,941 Special education intruction 503,094 5, ,324 Special education upport ervice - tudent 125,384 49, ,349 Support ervice - intruction 751,054 89, ,445 School adminitration 377, ,502 School adminitration upport ervice 159, ,122 Ditrict adminitration 547, ,776 Ditrict adminitration upport ervice 354,370 18, ,832 Operation and maintenance of plant 1,637,878 89,774 1 '727,652 Student activitie 249, ,510 Student tranportation 64,604 64,604 Adult and continuing education intruction 71,412 71,412 Food ervice 187, ,765 Total expenditure 8,662, ,496 9,517,234 Exce of revenue over (under) expenditure (23,827) (193,080) (216,907) Other financing ource (ue): Tranfer in 195, ,000 Tranfer out (195,000) (195,000) Net other financing ource (ue) (195,000) 195,000 Net change in fund balance (218,827) 1,920 (216,907) Beginning fund balance 1,768, ,043 1,924,573 Ending fund balance $ 1,549,703 $ 157,963 $1 '707, See accompanying note to baic financial tatement. _..._

12 Exhibit G-1 General (School Operating) Fund Schedule of Revenue, Expenditure and Change in Fund Balance Budget and Actual 1 7 Year Ended June 30, 2013 Final Budget Revenue: Local ource: City/Borough direct appropriation 1,292,000 <t n-kind ervice performed by City/Borough ' 0 Other local revenue 20,000 '!i E rate revenue 41,000 Total local ource 1,353,000 Actual Poitive (Negative) 1,042,333 (249,667) 248, ,573 39,401 19, , ,722 1,749, ,029 State ource: 'f::j Public School Funding 4,728,000 'ic; TRS on-behalf S"l PERS on-behalf, /SB 160 payment 108,500. ( Other tate revenue Total tate ource 4,836,500 Federal ource direct J() impact aid 965,000 Total federal ource 965,000 Other ource 1-<l Proceed from ale of property and equipment Total revenue 7,154,500 Expenditure: t ntruction: i 10 Certificated alarie 1,851,400!. 1 onon-certificated alarie 235,600 Jb" Employee benefit 805,506 1"1 ;20)tudent travel 110,000 'ffto Other purchaed ervice 68,200 '!50 Supplie, material and media 353,200 (!Ci Other expenditure 1,500 :;i 0 Equipment 131,145 Total intruction 3,556,551 4,757,915 29, , , , , ,333 (7, 167) , 942,130 1,105, ,627 (20,373) 944,627 (20,373) 3,125 3,125 8,638,911 1,484,411 1,786,505 64, ,245 30,355 1,450,592 (645,086) 105,609 4,391 55,312 12, ,426 76, ,699 54,446 3,957,048 (400,497) :1 47

13 Exhibit G-1, continued General (School Operating) Fund Schedule of Revenue, Expenditure and Change in Fund Balance - Budget and Actual, continued Year Ended June 30, 2013 Final Budget Actual Poitive (Negative) ~~penditure, continued: l(o/.. ~chool adminitration, continued: 'fjoutility ervice WO Other purchaed ervice </'SOSupplie, material and media ~'/A:! Other expenditure 510 Equipment Total chool adminitration 28, ,000 1,800 4, ,196 21, , ,502 7, ,916 1,000 4,500 (43,306). Y'Xfhool adminitration upport ervice: J:l1>Non-certificated alarie ~ Employee benefit Total chool adminitration upport ervice ~Ditrict adminitration: 310 Certificated alarie J~ Non-certificated alarie l(;o Employee benefit 'f/0 Profeional and technical ervice lf,2 Staff travel lf'jo Utility ervice 4/fO Other purchaed ervice f(f!j Supplie, material and media 1!'1" Other expenditure 51 Equipment Total ditrict adminitration 83,650 65, , ,000 54, ,640 80,000 88,000 10,000 6,000 17,200 10,700 11, ,940 86,062 73, , ,000 59, ,696 39,727 75,766 10,702 6,115 16,457 9,456 9, ,776 (2,412) (7, 988) (10,400) (30,000) (5,045) (50,056) 40,273 12,234 (702) (115) 743 1,244 2,588 (28,836) ~ :l yoitrict adminitration upport ervice: J.z., Non-certificated alarie Jt J Employee benefit '110 Profeional and technical ervice 'f.2astaff travel,<li 0 Utility ervice 4' 'oother purchaed ervice 'ftl'fflnurance and bond premium 4'JO Supplie, material and media ~16 Other expenditure q'/?indirect cot '>to Equipment Total ditrict adminitration upport ervice 133,075 75,325 53,100 7,000 8,000 8,000 21,000 6,000 4,200 (10,000) 5,700 '311, , ,046 52,860 7,564 2,967 34,211 20,521 3,916 4,791 (18,462) 4, ,370 (5,607) (27, 7Z1) 240 (564) 5,033 (26,211) 479 2,084 (591) 8,462 1,426 (42,970) 49

14 Exhibit G-1, continued General (School Operating) Fund Schedule of Revenue, Expenditure and Change in Fund Balance Budget and Actual, continued Final Poitive Year Ended June 30, 2013 Budget Actual (Negative). Expenditure, continued: tjifj Operation and maintenance of plant: oio Non-certificated alarie $ 245,100 $ 227,741 $ 17,359 3bo Employee benefit 96, ,254 (40,339) 1 11 o Profeional and technical ervice 10,000 6,900 3,100 4 ~ Staff travel 4,500 2,468 2,032 'J"Utility ervice 17,600 18,888 (1,288) 1/:ll'Energy 818, ,795 (12,795) 41JoOther purchaed ervice 39, ,417 (154, 917) 41/rl nurance and bond premium 10,400 81,496 (71,096) li5' 0 Supplie, material and media 127, ,748 6,102 '""Equipment 14,700 16,171 (1,471) Total operation and maintenance of plant 1,384,565 1,637,878 (253,313) 1~dent activitie: 3/<>Certificated alarie 8,000 10,650 (2,650) 3~Non-certificated alarie 1,500 1, o Employee benefit 1,637 1, tGStaff travel 5,000 4, '1.2'i'Student travel 203, ,311 (10,311) '11/oOther purchaed ervice 3,100 3, lj5'0supplie, material and media 12,400 12, lfljo Other expenditure 3,000 2, Total tudent activitie 237, ,510 (11,873) Total expenditure 7,535,661 8,662,738 (1 '127,077) Exce of revenue over (under) expenditure (381,161) (23,827) 357,334 c~ 5~Gther financing ue - tranfer out (225,000) (195,000) 30,000 Net change in fund balance $ (606, 161) (218,827) $ 387,334 Fund Balance, July 1, ,768,530 Fund Balance, June 30, 2013 $ 1,549,703 50

15 Exhibit H-3 Title 1-A Baic Local Special Revenue Fund Schedule of Revenue, Expenditure and Change in Fund Balance - Budget and Actual Year Ended June 30, 2013 Budget Actual Poitive (Negative) Revenue from federal ource - through the State of Alaka 64,059 64,059 Expenditure: ntruction: Non-certificated alarie Employee benefit 30,000 17,345 28,937 18,663 1,063 (1,318) Staff travel 11 ' ' Total intruction 59,314 59,314 i)so/oitrict adminitration upport ervice - indirect cot Total expenditure 4,745 64,059 4,745 64,059 Net change in fund balance Fund Balance, July 1, 2012 Fund Balance, June 30,

16 Exhibit H-4 Migrant Education Special Revenue Fund Schedule of Revenue, Expenditure and Change in Fund Balance - Budget and Actual Year Ended June 30, 2013 Budget Actual Poitive (Negative) Revenue from federal ource - through the State of Alaka 55,285 35,859 (19,426) Expenditure: ntruction: Non-certificated alarie Employee benefit Total intruction ')1' Ditrict adminitration upport ervice - indirect cot Total expenditure 41 ' ,090 51' 190 4,095 55,285 28,887 4,316 33,203 2,656 35,859 12,213 5,774 17,987 1,439 19,426 Net change in fund balance Fund Balance, July 1, 2012 Fund Balance, June 30,

17 Exhibit H-5 Food Service Special Revenue Fund Schedule of Revenue, Expenditure and Change in Fund Balance - Budget and Actual Poitive Year Ended June 30, 2013 Budget Actual (Negative) Revenue: ;1,0 Food ervice 30,000 31,866 1,866 Federal ource - through the State of Alaka 75,000 85,693 10,693 Total revenue 105, ,559 12,559 J;;xpenditure - food ervice: 1o/f Non-certificated alarie 65,000 63,875 1 '125 Employee benefit 18,290 18,884 (594) Staff travel 2,333 (2,333) Other purchaed ervice 1,716 {1,716) Supplie, material and media 124,000 99,331 24,669 Other expenditure 400 (400) Equipment 2,000 1, Total expenditure 209, , '525 Exce of revenue over (under) expenditure (1 04,290) (70,206) 34,084 C)t~/other financing ource - tranfer in 100,000 60,000 (40,000) Net change in fund balance (4,290) (10,206) {5,916) Fund Balance, July 1, ,422 Fund Balance, June 30, ,216 56

18 Exhibit H-7 Title -A Special Revenue Fund Schedule of Revenue, Expenditure and Change in Fund Balance ~ Budget and Actual Year Ended June 30, 2013 Budget Actual Poitive (Negative) Revenue from federal ource - through the State of Alaka 31,196 30,205 (991) ~,_Jxpenditure: ~:::lf Support ervice - intruction: Certificated alarie Employee benefit Profeional and technical ervice Staff travel Supplie, material and media Total upport ervice - intruction 6, ,100 2,170 1,200 28,885 6,268 (3) ,133 (33) 1, ' , Ditrict adminitration upport ervice - indirect cot Total expenditure 2, '196 2, , ,j Net change in fund balance Fund Balance, July 1, 2012 Fund Balance, June 30,

19 n Title V-B Special Revenue Fund Schedule of Revenue, Expenditure and Change in Fund Balance - Budget and Actual Exhibit H-8!. ":,, :[ ~ Year Ended June 30, 2013 Budget Actual Poitive (Negative) Revenue from federal ource - through the State of Alaka 50,107 50,107 Expenditure: JJf'pecial education upport ervice - tudent - profeional and technical ervice Ditrict adminitration upport ervice - indirect cot Total expenditure Net change in fund balance 46,395 46,395 3,712 3,712 50,107 50,107 i ; tl ' i Fund Balance, July 1, 2012 Fund Balance, June 30, J

20 _.1 Exhibit H-9,; 619 Prechool Diabled Special Revenue Fund Schedule of Revenue, Expenditure and Change in Fund Balance - Budget and Actual Year Ended June 30, 2013 Budget Actual Poitive (Negative) Revenue from federal ource - through the State of Alaka 3,856 3,856 1.rfxpenditure - pecial education upport ervice - tudent - 1'' " d profeional and technical ervice 3,570 3,570 Ditrict adminitration upport ervice - indirect cot Total expenditure Net change in fund balance Fund Balance, July 1, 2012 Fund Balance, June 30, ,856 3,856, 60 i i Ll

21 i! Exhibit H-12 ndian Education Special Revenue Fund Schedule of Revenue, Expenditure and Change in Fund Balance - Budget and Actual Year Ended June 30, 2013 Budget Actual Poitive (Negative) Revenue from federal ource - direct $ 65,154 $ 65,154 $ Expenditure:. 3o/Support ervice - intructionuti[ ity ervice Ditrict adminitration upport ervice - indirect cot Total expenditure Net change in fund balance 60,328 60,328 4,826 4,826 65,154 65,154 $ $ Fund Balance, July 1, 2012 Fund Balance, June 30, 2013 $ 63

22 Exhibit H-14 K-12 Tobacco Prevention Program Special Revenue Fund Schedule of Revenue, Expenditure and Change in Fund Balance - Budget and Actual Poitive Year Ended June 30, 2013 Budget Actual (Negative) Revenue: State ource $ 100,000 $ 97,446 $ (2,554) Other local revenue 1,300 1,300 Total revenue 100,000 98,746 (1,254) Expenditure - intruction: Certificated alarie 45,500 46,725 (1,225) Employee benefit 34,400 32,250 2,150 Staff travel 12,705 12,971 (266) Other purchaed ervice Supplie, material and media 6,695 9,629 (2, 934) Equipment 2,171 (2,171) Total expenditure 100, ,746 (3,746) Net change in fund balance $ (5,000) $ (5,000) Fund Balance, July 1, ,000 Fund Balance, June 30, 2013 $ 65

23 : ' / Exhibit H-15, Teacher Houing Special Revenue Fund Schedule of Revenue, Expenditure and Change in Fund Balance - Budget and Actual Year Ended June 30, 2013 Budget Actual Poitive (Negative) Revenue - other local revenue 78,000 30,315 (47,685) Expenditure - operation and maintenance of plant: Utility ervice Other purchaed ervice Supplie, material and media Total expenditure 5,000 98,200 5, ,700 3,816 1,184 85,958 12,242 5,500 89,774 18,926 Exce of revenue over (under) expenditure Other financing ource - tranfer in Net change in fund balance Fund Balance, July 1, 2012 Fund Balance, June 30, 2013 (30,700) 25,000 (5,700) (59,459) (28,759) 55,000 30,000 (4,459) 1,241 14,455 $ 9,996 '! 66

24 ,...,ul v1trict Exhibit H-16 Scholarhip Special Revenue Fund Schedule of Revenue, Expenditure and Change in Fund Balance - Budget and Actual Year Ended June 30, 2013 Budget Actual Poitive (Negative) Revenue City /Borough - direct appropriation 20,000 16,838 (3,162) Expenditure - intruction - tuition and tipend Net change in fund balance Fund Balance, July 1, 2012 Fund Balance, June 30, ,000 16,838 3,162 67