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

Transcription

1 nstructions for completing Federal ndirect Rate proposal to the Department of Education & Early Development Schedule A. Fill in column (1) Total Gov't Funds Expended using District Audit for FY2014 A. Use the district's "Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds" page. 1. Use the Governmental Funds Total column from the audit B. When filling in function 510 use the indented 510 for the total from your audit. 1. Fill in the Board of Education total expended - (provided by district) 2. Fill in the Office of the Superintendent total expended - (provided by district) 3. The row labeled District Administration (less BOE and OS) will calculate automatically - no input is needed C. The 'Total Expenditures' of this column should match the total from your audit. f not, verify amounts were input correctly.. Next go to the Excludable Costs tab. This tab will automatically feed totals into columns 2-6 on Schedule A. A. Detail for Column 2 (Capital Outlay) Add additional rows as needed 1. From the district audit, go to "General (School Fund) Fund in Fund Balance - Budget and " 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' appears in a Teacher Housing Special Revenue Fund, do not record it here it will be picked up in Column For Function 880 Construction & Facilities Acquisition record the total of all expenditures including 'Equipment' from each capital project fund. B. Detail for Column 3 (Debt Financed) 1. f the district had any reportable debt service in their current years audit then record that amount, with page number. C. Detail for Column 4 (Fines & Penalties) 1. f the district had any reportable fines or penalties in their current years audit then record that amount, with page number. Note: that these would normally appear in function 550. D. Detail for Column 5 (PERS & TRS on behalf) 1. From the supplemental form completed and submitted to the Department with all TRS and PERS breakouts by function. Fill in the appropriate amounts by function. 2. For function 510, fill in the total for that function and also break out the Board of Education and Office of the Superintendent. a. The rows labeled District Administration (less BOE and OS) will calculate automatically - no input is needed E. Detail for Column 6 (Other Excludable Costs) Add additional rows as needed 1. From the district audit, go to "General (School Fund) Fund in Fund Balance - Budget and " page a. Search through each function and record each occurance of Tuition & Stipends, ndirect Costs, ndirect Cost Recovery and Scholarships, 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 & Stipends, ndirect Costs and Scholarships, with page number and category type, in the appropriate function. b. f the district has a Teacher Housing Special Revenue Fund, for this fund only, record the total expenditures in function 600, with page number and category type. c. f the district has a Food Service Fund, for this fund only, record Food & Milk Supplies(Supplies, Materials, and Media), with page number and category type.. The totals in Column 7 (Net Expenditures) of Schedule A should auto calculate. A. This is the total of Column 1 less Columns 2-6. No input is necesssary. V. Fill in Column 8 (Direct Expenses in Spec. Rev. Funds) of Schedule A A. Search through each Federally funded special revenue fund and record any Direct Expenditures found in functions 510 or 550 (excluding object code 495). These expenditures will be treated as Direct Costs. V. Column 9 (ndirect Costs) will automatically fill in for functions 510 and 550 of Schedule A. A. f you have a district wide maintenance director, in order to include this as indirect for function 600, complete the tab labeled O&M ndirect. The total calculated will automatically fill into Schedule A. 1. Read the Operations and Maintenance Director Guidelines. f your district qualifies then, a. Fill in the salary and benefit lines along with the PERS/TRS on-behalf (for subtraction) for that position. V. Column 10 (Direct & Disallow Costs) will automatically fill in for all functions of Schedule A. V. To insure that everything is input correctly there are two (2) Grand Totals that should calculate on Schedule A. A. The district form is in balance if the Grand Total matches the number stated in the Total Expenditures. Schedule C. This form will calulate your Restricted Federal ndirect Rate (with Carry Forward). No input is necessary on this form.

2 SCHEDULE C WORKSHEET Carry Forward and Restricted ndirect Rate Computation As submitted to the Department of Education & Early Development FY2016 ndirect Rate based on Fiscal Year Ended June 30, 2014 SUBSEQUENT YEARS FY 2012 FY 2014 FY 2016 (a) FXED RATE/CALCULATON AS NEGOTATED: (B/A) 2.61% (C) 2.82% (C) 2.85% (C) Direct/Disallowed Costs (s from Schedule A) $86,553,019 (A) $96,831,909 (A) $106,475,605 (A) ndirect Costs (s 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 Cost Pool $2,256,375 (B) $2,731,245 (B) $3,033,660 (B) (b) ACTUAL COSTS BASED ON AUDT: Direct/Disallowed Costs (s from Schedule A) $96,831,909 (D) $106,475,605 (D) ndirect Costs (s from Schedule A) $2,912,365 $3,108,696 Fixed Carry Forward (Computed from prior year and brought forward) ($566,172) ($181,120) Total ndirect Cost Pool $2,346,193 (F) $2,927,576 (F) (c) FXED CARRY FORWARD COMPUTATON: Should Have Recovered ( ndirect Costs From (F)) FY 2012 $2,346,193 (F) FY 2014 $2,927,576 (F) Recovered (Fixed Negotiated Rate x Direct/Disallowed Costs (C*D)) FY 2012 $2,527,313 (E) FY 2014 $3,002,612 (E) UNDER(OVER) RECOVERY- Carry Forward to Subsequent Year (F-E) ($181,120) ($75,036) Form #

3 SCHEDULE A WORKSHEET Expenditures for Computation of Restricted ndirect Cost Rate As submitted to the Department of Education & Early Development FY2016 ndirect Rate based on Fiscal Year Ended June 30, 2014 EXCLUDABLE COSTS Total Gov't Capital Debt Fines & PERS & TRS Other Net Direct Expenses ndirect Direct & Func. Description Funds Expended Outlay Financed Penalties on Behalf Excluded Costs Expenditures Spec Rev Funds Costs Disallow Costs 100 nstruction 47,027,323 18,418 8,268,658 23,624 38,716,623 38,716, Special Education nstruction 7,761,892-1,302,040-6,459,852 6,459, Special Education Support Services - Students 2,600,155 13, ,026-2,278,222 2,278, Support Services - Students 2,210, ,838-1,714,018 1,714, Support Services - nstruction 29,391,346 41, , ,722 28,508,460 28,508, School Administration 6,543,211-1,277,185-5,266,026 5,266, School Administration Support Services 2,365, ,275-2,166,922 2,166, District Administration 840,892 Board of Education 286, , , ,693 Office of the Superintendent 282,863-64, , ,713 District Administration (less BOE and OS) 271, , , District Administration Support Services 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 Activities 1,853, ,400-1,727,580 1,727, Student Transportation 1,538, ,538,043 1,538, Adult & Continuing Education nstruction 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 Trust Construction & Facilities Acquisition 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 These two totals should be the same. They should Notes: 1 - nclude total expenditures in Governmental Funds from District Audit also match the Sched. Of Rev, Expend & Change in nitial Rate = 2.92% 2 - nclude equipment and 880 capital projects Fund Balance in the audit. 5 - PERS & TRS on behalf - nclude all contributions paid by the state on-behalf of the district for increased PERS & TRS rates. nitial Rate is before any Carry Forward 6 - nclude indirect costs, tuition & stipends, food & milk supplies, teacher housing, scholarships 7 - Net Expenditures is column 1 less columns Direct Federal Expenditures charged in a Special Revenue Fund to function 510 or 550 excluding object code ndirect Costs of column 7 less any direct charges recorded in column Direct & Disallowed Costs of column 7 plus direct charges recorded in column 8 Prepared by Phone # Approved by Date Form #

4 Detail for Column 2 (Capital Outlay) EXCLUDABLE COSTS TAB ndirect Cost Rate Notes As submitted to the Department of Education & Early Development FY2016 ndirect Rate based on Fiscal Year Ended June 30, 2014 Account Description Audit Page Category Amount 100 nstruction Page 38 Equipment 18, nstruction Page Equipment 100 nstruction Page Equipment 100 nstruction Page Equipment 100 nstruction Page Equipment Total Capital Outlays for nstruction 18, Special Education nstruction Page Equipment 200 Special Education nstruction Page Equipment Total Capital Outlays for Special Education nstruction Special Education Support Services - Students Page 39 Equipment 13, Special Education Support Services - Students Page Equipment Total Capital Outlays for Special Education Support Services - Students 13, Support Services - Students Page Equipment 300 Support Services - Students Page Equipment Total Capital Outlays for Support Services - Students Support Services - nstruction Page 39 Equipment 30, Support Services - nstruction Page 83 Equipment 11,274 Total Capital Outlays for Support Services - nstruction 41, School Administration Page Equipment Total Capital Outlays for School Administration School Administration Support Services Page Equipment Total Capital Outlays for School Administration Support Services District Administration Page Equipment Total Capital Outlays for District Administration Board of Education Page Equipment Total Capital Outlays for Board of Education Office of the Superintendent Page Equipment Total Capital Outlays for Office of the Superintendent District Administration Support Services Page Equipment 550 District Administration Support Services Page Equipment Total Capital Outlays for District Administration Support Services Operation & Maintenance of Plant Page 41 Equipment 43, Operation & Maintenance of Plant Page Equipment Total Capital Outlays for Operation & Maintenance of Plant 43, Student Activities Page Equipment Total Capital Outlays for Student Activities Student Transportation Page Equipment Total Capital Outlays for Student Transportation Adult and Continuing Education nstruction Page Equipment Total Capital Outlays for Adult and Continuing Education nstruction Community Service Page Equipment Total Capital Outlays for Community Service Food Service (Fund Only) Page 62 Equipment 9,285 Total Capital Outlays for Food Service (Fund Only) 9, Construction & Facilities Acquisition Page 43 Capital 1,297, Construction & Facilities Acquisition Page 94 Capital 44,814,645 Total Capital Outlays for Construction & Facilities Acquisition 46,111,986 Grand Total for all Capital Outlays 46,238,701 Form #

5 Detail for Column 3 (Debt Financed) EXCLUDABLE COSTS TAB ndirect Cost Rate Notes As submitted to the Department of Education & Early Development FY2016 ndirect Rate based on Fiscal Year Ended June 30, 2014 Account Description 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 (Fines & Penalties) Account Description Audit Page Category Amount 550 District Administration Support Services Page Fines & Penalties Total Fines & Penalties for District Administration Support Services - Grand Total for all Fines & Penalties - Form #

6 Detail for Column 5 (PERS & TRS on behalf ) EXCLUDABLE COSTS TAB ndirect Cost Rate Notes As submitted to the Department of Education & Early Development FY2016 ndirect Rate based on Fiscal Year Ended June 30, 2014 Account Description Audit Page Category Amount 100 nstruction Page TRS - On behalf 7,648, nstruction Page PERS - On behalf 619,905 Total PERS/TRS on-behalf for nstruction 8,268, Special Education nstruction Page TRS - On behalf 1,094, Special Education nstruction Page PERS - On behalf 208,021 Total PERS/TRS on-behalf for Special Education nstruction 1,302, Special Education Support Services - Students Page TRS - On behalf 281, Special Education Support Services - Students Page PERS - On behalf 26,300 Total PERS/TRS on-behalf for Special Education Support Services - Students 308, Support Services - Students Page TRS - On behalf 253, Support Services - Students Page PERS - On behalf 243,203 Total PERS/TRS on-behalf for Support Services - Students 496, Support Services - nstruction Page TRS - On behalf 534, Support Services - nstruction Page PERS - On behalf 193,896 Total PERS/TRS on-behalf for Support Services - nstruction 728, School Administration Page TRS - On behalf 1,277, School Administration Page PERS - On behalf Total PERS/TRS on-behalf for School Administration 1,277, School Administration Support Services Page TRS - On behalf 450 School Administration Support Services Page PERS - On behalf 198,275 Total PERS/TRS on-behalf for School Administration Support Services 198, District Administration Page TRS - On behalf 52, District Administration Page PERS - On behalf 11,755 Total for 510 Total PERS/TRS on-behalf for District Administration 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 District Administration (Less BOE and OS) Page TRS - On behalf - No input needed District Administration (Less BOE and OS) Page PERS - On behalf - will calculate remain Total PERS/TRS on-behalf for District Administration (Less BOE and OS) District Administration Support Services Page TRS - On behalf 16, District Administration Support Services Page PERS - On behalf 190,549 Total PERS/TRS on-behalf for District Administration Support Services 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 Activities Page TRS - On behalf 126, Student Activities Page PERS - On behalf Total PERS/TRS on-behalf for Student Activities 126, Student Transportation Page TRS - On behalf 760 Student Transportation Page PERS - On behalf Total PERS/TRS on-behalf for Student Transportation Adult & Continuing Education nstruction Page TRS - On behalf 770 Adult & Continuing Education nstruction Page PERS - On behalf Total PERS/TRS on-behalf for Adult & Continuing Education nstruction 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 #

7 Detail for Column 6 (Other Excluded Costs) EXCLUDABLE COSTS TAB ndirect Cost Rate Notes As submitted to the Department of Education & Early Development FY2016 ndirect Rate based on Fiscal Year Ended June 30, 2014 Account Description Audit Page Category Amount 100 nstruction Page 38 Tuition/Stipends 15,224 Tuition & Stipends 100 nstruction Page 77 Tuition/Stipends 305 MUST be reported in 100 nstruction Page 37 Tuition/Stipends 8,095 the audit as object 480 Total Excluded Costs for nstruction 23,624 in order to qualify. 200 Special Education nstruction Page Total Excluded Costs for Special Education nstruction Special Education Support Services - Students Page Total Excluded Costs for Special Education Support Services - Students Support Services - Students Page Total Excluded Costs for Support Services - Students Support Services - nstruction Page 79 Tuition/Stipends 2, Support Services - nstruction Page 80 Tuition/Stipends Support Services - nstruction Page 86 Tuition/Stipends 109,585 Total Excluded Costs for Support Services - nstruction 112, School Administration Page Total Excluded Costs for School Administration School Administration Support Services Page Total Excluded Costs for School Administration Support Services District Administration Page Total Excluded Costs for District Administration Board of Education Page 40 Board Stipends 70,701 Total Excluded Costs for Board of Education 70, Office of the Superintendent Page Total Excluded Costs for Office of the Superintendent District Administration Support Services Page 41 ndirect Cost Recovery (198,885) 550 District Administration Support Services Page 64 ndirect Costs 16,237 All indirect costs here. 550 District Administration Support Services Page 63 ndirect Costs 1,048 Do not record costs in 550 District Administration Support Services Page 60 ndirect Costs 2,259 any other functions. 550 District Administration Support Services Page 61 ndirect Costs 2,376 This should net to zero 550 District Administration Support Services Page 65 ndirect Costs 29,771 or close. 550 District Administration Support Services Page 66 ndirect Costs 6, District Administration Support Services Page 70 ndirect Costs 51, District Administration Support Services Page 73 ndirect Costs 15, District Administration Support Services Page 77 ndirect Costs 7, District Administration Support Services Page 78 ndirect Costs District Administration Support Services Page 79 ndirect Costs 40, District Administration Support Services Page 80 ndirect Costs 17, District Administration Support Services Page 81 ndirect Costs 5, District Administration Support Services Page 85 ndirect Costs 3,210 Total Excluded Costs for District Administration Support Services Operation & Maintenance of Plant Page 41 Tuition/Stipends Operation & Maintenance of Plant Page 90 Teacher Housing 1,386,852 Total Excluded Costs for Operation & Maintenance of Plant 1,386, Student Activities Page Total Excluded Costs for Student Activities Student Transportation Page Total Excluded Costs for Student Transportation Adult & Continuing Education nstruction Page Total Excluded Costs for Adult & Continuing Education nstruction Community Service Page Total Excluded Costs for Community Service - nclude Fresh Fruits & 790 Food Service (Fund Only) Page Food & Milk Supplies 2,464,790 Veggies Supplies if Total Excluded Costs for Food Service (Fund Only) 2,464,790 you have that fund, too. 860 Expendable Trust Page Total Excluded Costs for Expendable Trust - Grand Total for all Other Excluded Costs 4,058,874 Form #

8 Operations and Maintenance ndirect ndirect Cost Rate Notes As submitted to the Department of Education & Early Development FY2016 ndirect Rate based on Fiscal Year Ended June 30, 2014 Operations and Maintenance Director Guidelines 1. Only one position/person is allowed. Substitutes and temporaries are not allowed. 2. Standard benefits are allowed. PERS/TRS on-behalf payments must be removed. 3. This positions only function is the oversight and management of the Operations and Maintenance Division, which in turn serves the entire organization. 4. f this positions function is not as described in (3) above, the inclusion is not allowed. 5. This sheet, or the equivalent, will be required to be completed in order to include the indirect expense. 6. By signing the Certification page your district certifies that it meets the above guidelines for inclusion of Operations and Maintenance as indirect. 600 Operations and Maintenance Director Salary 103,943 Total Benefits 80,119 Total Salary and Benefits 184,062 Less PERS/TRS on-behalf 14,386 Allowable Salary and Benefits 169,676 Other items in Operations and Maintenance such as Rent, Electricity, Heating Fuel, nsurance, Garbage, Janitorial Services and Supplies are not allowed.

9 Statement of Revenues, Expenditures, and Changes n Fund Balances - Governmental Funds Year Ended June 30, 2014 School Other Total Operating Scho01 Renovation/ Governmental Governmental Fund.B. Qiacement Funds Funds Revenues: local sources: Charges for services $ 2,314,359 2,314,359 Earnings on investments 189, ,898 E-rate 19,747,592 19,747,592 Other 163, , ,660 ntergovernmental: State of Alaska 74,469,186 1,297,341 42,965, ,731,670 Federal sources 22,375,938 12,167,185 34,543,123 Total revenues 116,946, ,341 57,660, ,904,202 Current: nstruction 44,649,793 2,377,530 47,027,323 Special education instruction 7,761,892 7,761,892 Special education support services - students 1,507,286 1,092,869 2,600,155 Support services - students 1,705, ,044 2,210,856 Support services - nstruction 24,597,317 4,794,029 29,391,346 School administration 6,065, ,027 6,543,211 School administration support services 2,241, ,506 2,365,197 District administration 840, ,892 District administration support services 2,675, ,885 2,874,854 Operations and maintenance of plant 16,108,699 1,441,935 17,550,634 Student activities 1,836,275 17,705 1,853,980 Student transportation services 1,538,043 1,538,043 Community services 482, ,667 Food service 4,409,427 4,409,427 Debt service - principal 32,555 32,555 Construction and facility acquisition 1, ,814,645 46, Total expenditures 110,023,365 1,297,341 62,274, ,595,018 Excess (deficiency) of revenues over expenditures 6,922,860 (4,613,676l 2,309,184 Other financing sources (uses): Transfers n 224,208 3,985,750 4,209,958 Transfers out (3,931,747) (278,211l (4,209,958) Net other financing sources (uses) (3,707,539) 3,707,539 Net change n fund balances 3,215,321 (906,137) 2,309,184 Fund balances, beginning of year 30, , ,656,509 Fund balances, end of year $ 34,052,492 4,913,201 38,965,693 The notes to the financial statements are an ntegral part of this statement. 15

10 ~ School Operating Fund in Fund Balance - Budget and Year Ended_ June 30, 2014 Revenues: Local sources: 3~Earnings on nvestments Lf, 1 E-rate 40 Other Total local sources ntergovernmental: State of Al.aska: ~l=oundatlon program ~, PERSTRS on-behalf wether state revenue Total State of Alaska Federal: 1~ Direct sources - mpact Aid Total federal sources Total revenues $ 130, ,898 18,000,000 19,747, , ,611 18,343,932 20,101,101 57,859,785 57,563,370 14,295,932 2,580,708 2,609,884 60,440,493 74,469,186 20,959,075 22,375,938 20,959,075 22,375, ?43, ,946,225\ Budget (Negative) 59,898 1,747,592 (50,321) 1,757,169 (296,415) 14,295, ,028,693 1,416,863 1,416,863 17,202,725 nstruction: Salaries: J 0 Certificated. :g,jo Non-certificated 3/oO Employee benefits 47 0 Professional and technical services l.j ~ Staff travel ( :JliJ Student travel t.f ~-o Utility services A/0 Other purchased services i( s-c::. S!JPplie~ materials and media!./ ~i:) Tuition and stipends 51 () equipment tlqo Other Total instruction 20,016,716 19,130,293 4,595,398 4,287,889 9,370,056 17,789,422 3,000 12, , , , ,591 2,500 14, , ,725 3,847,700 2, ,000 15,224 20, ,000 2,417~ 38,765,061 44,649,793 \ 886, ,509 (8,419,366) (9,594} 43,267 89,497 (11,963) (4,884) 1,243,438 (9,224) 1,582 (1,417) (5,884,732).i J" Special education nstruction: Salaries: 1/0 Certificated 3tJO Non-certificated,11JO Employee benefits 1/ {)0 Staff travel bill() Other purchased services 45'0 Supplies, materials and media Total special education instruction 3,374,963 3,030,878 1,242,597 1,504,262 1,871,163 3,181,898 10,050 5,476 18,964 21,370 20,414, 6,520,143 7,761,892~ 344,085 (261,665) (1,310,735) 4,574 (18,964) 956 (1,241,749). (continued) 38

11 School Operating Fund in Fund Balance - Budget and, Continued J:r/ ~:if Expenditures, continued: Special education support services - students: Salaries: ~ 0 Certificated $ 536,547 ~ Non-certificated 124,790 3<&0 Employee benefits 275,269 LJfO Professional and technical services!j;)o Staff travel 10,000 tjgo Utility services 1,697 l..fl{c Other purchased services 179,627 ~-151) Su ~?_~ fes, materials and media 93,241 ;.-t<s :t EquiQmenl Total special education support services - students 1,221,171 Support services- students: Salaries:!lfll Certificated 568,239 3&10 Non-certificated 212,049 3&6 Employee benefits 309,830 LJ ~ Staff travel 78,225 4.()5 Student travel 15,598 LJ '3 1 :.:. Utility services 5,000 (ff.j<} Other purchased services 26,100 t~!jt.> Supplies, materials and media 60,918 Total support services- students 1,275,959 3&o/ Support services - instruction: Salaries: :!10 Certificated 91,804 :.?t)6 Non-certificated 1,157,915 3~0 Employee benefits 638,608 t/ D Professional and technical services lj ~ Staff travel 18,700 tj ~ Utility services 20,501, Other purchased services 1.,200 t~~ Supplies, materials and media 390, Tuition and stipends SJO Equipment Total support services- instruction 22,799,922 Budget (Negative} 457,351 79, ,771 23, ,167 (273,898) 98,229 (98,229) 4,027 5,973 5,313 (3,616) 169,431 10, ,090 (14,849) 13,907 {13,907) 1,507,286\ {286, 115) 501,911 66, ,165 (48, 116) 851,874 (542,044) 66,254 11, ,371 2,075 2,925 5,473 20,627 17,833, 43,085 1,705,812\ {429,853) (14,797) 79,595 (702, 180) (1,065) (95,819) (678,533) (570,940) 217,185 (603) {30,238) {1,797,395) (continued) 39

12 . -. -~ '!o.q'! ~ School Operating Fund in Fund Balance - Budget and, Continued 1Expenditures, continued: l{ ~ School administration:,3j()certificated salaries L1 0 $ 3,234,769 ~0<JEmployee benefits 1,171, <> Professional and technical services 3,400 4 :;h) Staff travel 141,475 l.j 30Utility services 159,000 t.t.joother pun;hased services 22,000 lt ~J'~Supplies, materials and media 115,450 l.f..q.oother 10,462 Total school administration 4,858,543 o School administration support services: oblonon-certificated salaries 1,491,214 3 WOEmployee benefits 788,529 1/,;'J<:>Staff travel 154,750 ti3(} Utility services ljt.jo Other purchased services 6,400 Ljfj<:J. Supplies, materials and media 41,576 Total school administration support services 2,482,469 5t0 District administration: Salaries: 3 1 ~ Certificated 145,000 ~ Non-certificated 91,105 :?tao Employee benefits 115,419.}J.O Professional and technical services 138,576 4 jostaff travel 133,418 ;;ff Student travel 5,121 tj~g Utility services 3,520 4 w:) Other purchased services.17,657 tj ~0 Su{?.plles, materials and media 55,222 f.}!r..'l> Juilion and stipends 90, JhOther 38,929 Total district administration 834,657 Budget (Negative} 3,138,769 96,000 2,442,871 (1,270,884) 1,296 2, ,578 (19,103) 137,321 21,679 6,547 15, ,952 (43,502) 18,850 (8,388) 6,065,184 '\ (1,206,641) 1,332, , ,274 (83,745) 2, , (331) 3,147 3,253 30,257 11,319 2,241,691 \ 240,778 (1,621) (78,227) 47,429 (6,952)' (2,333) 2,292 (243) 6,931 19,989 6,500 \ (6;235) (continued) 40

13 School Operating Fund in Fund Balance - Budget and, Continued c:: S:" Expenditures, continued:...;.j_. District administration support services: Salaries: 3/0 Certificated $ ~{#:> Non -certificated 8&1> Employee benefits LfJO Professional and technical services L.f f:l-0 Staff travel LJ~i 0 Utility services t..f 0 Other purchased services t{t. 5 nsurance and bond premiums ll.}:;j' <:>:supplies, materials and media.t~qo other Total district administration support services 44,468 1,412, , ,803 30,650 95,550 84, ,445 88,514 5,500 3,053,943 44,782 1,334, ,759 79,321 12,698 44, , ,420 68,332 13,360 2,874,854 \ Budget {Negative) (314) 78,043 (149,561) 26,482 ' 17,952 51,267 (16,127) 159,025 20,182 (7,860) 179, itndlrect cost recoveries 198,885 Net district administration support services 3,053,943 2,675,969 '\ 377,974 ~ Operations and maintenance of plant: Salaries: 310 Certificated 3.?<l Non-certificated ~~ Employee benefits '1 ~ Staff travel L/ ~0 Utility services 4 35' Energy Other purchased services Lf 4 15' nsurance and bond premiums 4'50 Supplies, materials and media 1 1 ~{.) Julllon and stipends!5 0 Eguipmen Total operations and maintenance of plant 1CJJ Student activities: Salaries: 310 Certificated 3~ Non-certificated 3~ Employee benefits flu 0 Professional and technical services t..i,j'pl(> Staff travel ~~ J.') Student travel L/ '1 O Other purchased services 4?0 Supplies, materials and media 44b Other. Total student activities 4,622,495 2,677, , ,900 5,846, , , , ,060 15,729, ,522 8, ,847 72;600 14,676 1,061,351 35, ,202 20,580 1,896, ,811,598 3,298, , ,813 5,692, , ,234 1,002, ,593, 16,108,699 \ 351,939 15, ,971 15,846 22,171 1,036,396 20, ,471 16,875 1,836,275 \ (385} (189,103) (621,677) (36,834) 61, ,068 (71,192) 323,766 (8,411) (170) 9,467 (379,384) 12,683 (7,785) (82,124) 56,754 (7,495) 24,955 14,342 45,731 3,705 60,666 (continued) 41

14 School Operating Fund in Fund Balance - Budget and, Continued 8 _, 0 Expendltures continued: 1 -:J Debt service - $ S33 redemption of principal on long-term debt 32,555 Total expenditures 99,470,679 Excess of revenues oyer expenditures 272,821 Budget 1 l (Negative) ,555 \ 110,023,365 \ {1 0,552,686} 6,922,860 \ 6,650,039 1., li ' 42

15 School Renovation/Replacement Capita Project Fund Statement of Revenues, Expenditures and Changes in Fund Balance Year Ended June 30, / S"C Revenues- ntergovernmental- State of Alaska 3t'O Expenditures; Construction and facilities acquisition: G Non-certificated salaries Employee benefits 5($:) Professional and technical services Otaff travel Other purchased services upplies, materials and media Buildings and improvements purchased Total construction and facilities acquisition Excess of revenues over expenditures Fund balance; beginning of year Fund balance, end of year $ $ 1,297,341 21,791 11,994 1,173,139 1,615 17, ,053 1,297,341 43

16

17 Title J School mprovement- Priority and Focus Schools Special Revenue Fund Sc()edule of Revenues, Expenditures and Changes in Fund Balance- Budget and Year Ended June 30, /, _R_evenues - ntergovernmental - federal sources J5. 0 passed through the State of Alaska $ 35 Support services- instruction: 4:>o Staff travel 134, '-- 130,811 86,525 84,149 Budget- (Negative) (47,975) 46,662!;5b District administration support services: 4 ~ ndirect costs 3,689 2,376 1,313 Total expenditures 134,500 86,525 ~ 47,975 Excess of revenues over expenditures $ ==== Fund balance, beginning of year Fund balance, end of year $ 61

18 j Eood Service Special Revenue Fund in Fund Balance- Budget and Year End~ June 30, Revenues: Local sources: 40 Charges for services $ 416, ,326 ntergovernmental:?(j State of Alaska 136, ,414 16' Federal sources passed through the State of Alaska 2,577,973 3,217,080 Total revenues 3,131,062. 4,036,820 \ q'oxpenditures: 1 Food service: 3 j,<)non-certificated salaries 1,193,982 1,304,151 3WOEmployee benefits 567, ,936 lf p.astaff travel 5,500 3,663 Lt'Jf.> Utility services 9 '135" Energy 6,812 J.,f ' 0 Other purchased services 2,900 4,781 'f5"0supplies, materials and media 1,803,844 2, Equipment 2,q00 9,285 Total expenditures 3,576,400 4,409,427\ Excess (deficiency) of revenues over expenditures (445,338) (372,607) \ ~().i Other financing sources (uses): S'5Cfransfers in - School Operating Fund 445, ,607 Net other financing sources (uses) 445, ,607\ Net change n fund balance $ Budget- (Negative) 266, , ,758 (110,169) (48,262) 1,837 (9) (6,812) (1,881) (660,946) ~6,785} ~833, 027~ 72,731 {72,731} {72.731~ ':: ' 1:... t Fund balance, beginning of year F,und balance, end of year $ 62

19 '.. =zz&z&tsjesihfj Preschool Disabled Special Revenue Fund in Fund Balance - Budget and Year Ended June 30; 2014 Budget (Negative) Revenues - ntergovernmental -federal sources 1'50 passed through the State of Alaska $ ;;5~9,:..;;.56,;;,.4,;,_ 38,221\ (21,343) cd-'jf:> Special education support services - student~ : Non-certificated salaries Employee benefits Supplies, materials, and media Total special education support services - students 12,760 6,823 38,347 57, '191 6, ,822 37,173\, 1, ,525 20,757 District administration support services: ndirect costs 1,634 ~.048 \ 586 Total expenditures 59,564 38,221 \ 21,343 Excess of revenues over expenditures $==== Fund balance, beginning of year Fund balance, end of year $ 63

20 Title -A Highly Qualified Special Revenue Fund in Fund Balance - Budget and Year Ended June 30, 2014 Budget- {Negative) Revenues - ntergovernmental -federal sources! \ passed through the State of Alaska, $ 619, Support services - instruction: Certificated salaries 40,597 44,406 Employee benefits 4,824 4,064 Professional and technical services 14,200 14,667 Staff travel 48,070 48,377 Other purchased services 5,500 5,410 Supplies, materials and media 6,372 5,066 Total support services- instruction 119, ,990\ q(i) School administration: Certificated salaries 353, ,649 Employee benefits 129, ,125 Total school administration 483, ,774 \ 66() District administration support services: ndirect costs 17,000 16,237~ Total expenditures 619, ,001\ (27,845) i (3,809) 760 (467) (307) 90 1,306 (2,427~ 22,785. 6,724 29, ,845 Excess of revenues over expenditures $ Fund balance, beginning of year Fund balance, end of year $ 64

21 Title V-B Special Revenue Fund in Fund Balance - Budget and Year Ended June 30, 2014 Revenues - ntergovernmental - federal sources /5b passed through the State of Alaska $ 1,085,467 1,085,467 Budget (Negative)!)Q/J Special education support services - students: Certificated salaries Non-certificated salaries Employee benefits Professional and technical services Staff travel Other purchased services Supplies, materials and media Total special education support services - students S'StJ District administration support services: ndirect costs Total expenditures Excess of revenues over expenditures Fund balance, beginning of year 150, , , , ,752 29, ,263 1,055,696 29,771 1,085,467 $==== 150, , , , ,752 29, ,263 1,055,696 29,771 1,085,467 Fund balance, end of year $ 65

22 AK Pilot Pre-K Special Revenue Fund in Fund Balance - Budget and Year Ended June 30, 2014 Budget- {Negative} 50 Revenues- ntergovernmental- State of Alaska $ 229, , nstruction: Certificated salaries 94,156 94,156 Non-certificated salaries 42,303 42,303 Employee benefits 60,047 60,047 Staff travel 200 Supplies, materials, and media 3,483 2,656 Total instruction 199, ,362 35'\>Support services- instruction: Staff travel 4,651 2,806 Utility services 4,288 4,288 Other purchased services 494 2,139 Supplies, materials, and media 13,755 14,543 Total support services -nstruction 23,188 23,776 (39) (200) ,845 (1,645) {788} {588} District administration support services: ndirect costs 6, Total expenditures 229, , Excess of revenues over expenditures $ Fund balance, beginning of year Fund balance, end of year $ 66

23 Upward Bound Special Revenue Fund in Fund Balance- Budget and Year Ended June 30, ~0 Revenues - ntergovernmental - federal sources passed through University of Fairbanks $ 33,245 31,646 Budget- (Negative} (1,599) )00 nstruction: Employee benefits Supplies, materials, and media 4,895 Tuition and stipenas 12,600 Total instruction 17,495 '?.CP Support services - students:...) - Other purchased services '0 Support services- instruction: Certificated salarie$ 11,561 14,403 Employee benefits 4, Supplies, materials, and media 180 Total support.services- instruction 15,750 14,916 Total expenditures 33,245 31,646 (873) (1,957) 4,505 1,675 (910} (2,842) 3,856 (180} 834 1,599 Excess of revenues over expenditures $ Fund balance, beginning of year Fund balance, end of year $ 67

24 Title 1-A Basic Special Revenue Fund in Fund Balance - Budget and Year Ended June 30, mounts Revenues - ntergovernmental -federal sources 1 60 passed through the State of Alaska $ 2,347,982 1,865,472 ($::, nstruction: Certificated salaries 52,061 52,061 Employee benefits 20,834 20,485 Student travel 230 Total instruction 72,895 72,776 1 '3 ;)\)Support services- instruction: Certificated salaries 612, ,280 Non-certificated salaries 67,001 58,833 Employee benefits 245, ,331 Professional and technical services 156,761 52,233 Staff travel 407, ,902 Student travel 105,000 91,360 Utility services Other purchased services 227, ,400 Supplies, materials, and media 391, ,148 Total support services- instruction 2,211,816 1,741,532 ~ i'tpistrict administration support services: ndirect costs 63, Total expenditures 2,347,982 1,865,472 Budget- (Negi!1ive) (482,510) 349 {230~ ,931 8,168 24, ,528 49,130 13, ,636 99, !284 12, ,161 Excess of revenues over expenditures $ Fund balance, beginning of year Fund balance, end of year $ f. 70! l t! f,! j' i!

25 Migrant Education Title 1-C Special Revenue Fund in Fund Balance- Budget and Year Ended June 30, 2014 Budget- (Negative) Revenues- ntergovernmental- federal sources t50 passed through the State of Alaska $ 571, ,669 (2,239) 16J nstruction: Certificated salaries 15,180 15,180 Non-certificated salaries 90,301 90,301 Employee benefits 43,860 43,860 Other purchased services. 3,000 3,000 Supplies, materials and media 74,338 74,338 Total instruction 226, ,679 '35t>Support services - instruction: Certificated salaries 171, ,120 Non-certificated salaries 49,047 49,047 Employee benefits 93,611 93,611 Staff travel 7,234 5,056 Other purchased services 3,900 3,900 Supplies, materials, and media 4,964 4,964 Total support services- instruction 329, ,698 t:)-50 District administration support services: ndirect costs 15,353 15,292 Total expenditures 571, ,669 2,178 2, ,239 Excess of revenues over expenditures $ Fund balance, beginning of year Fund balance, end of year $ 73

26 Year Kindergarten Grant- Moore Settlement Special Revenue Fund in Fund Balance - Budget and Year Ended June 30, 2014 Budget- (Negative} ~ 0 Revenues - ntergovernmental - State of Alaska $ 456, ,568 j <$."::> nstruction: Certificated salaries 116,494 93,065 Non-certificated salaries 64,017 25,269 Employee benefits 77,473 46,458 Staff travel 50,000 13,202 Other purchased services 2,175 Supplies, materials, and media 132,501 81,708 Tuition and stipends 3, Total instruction 444, ,182 S5() District administration support services: ndirect costs 12,523 7,386 Total expenditures 456, ,568 (187,040) 23,429 38,748 31,015 36,798 (2,175) 50,793 3, ,608 5, ,040 Excess of revenues over expenditures $ Fund balance, beginning of year Fund balance, end of year $ 77

27 Future Educators of Alaska Special Revenue Fund in Fund Balance - Budget and Year Ended June 30, 2014 Revenues- ntergovernmental -federal sources 1 q~o passed through University of Fairbanks $ _ 8,493 Budget (Negative) 8,493 35~ Support services - nstruction: Certificated salaries Employee benefits Staff travel Student travel Total support services- instruction 65\.) District administration support services: ndirect costs ,014 6,313 8, (825) (295) (1,014) (6,313) (8,447) (46} Total expenditures 8,493 (8,493} Excess of revenues over expenditures $ Fund balance, beginning of year Fund balance, end of year $==== 78

28 ndian Education Special Revenue Fund in Fund Bal~nce - Budget and Year Ended June 30, 2014 Budget- (Negative) () Revenues - ntergovernmental - direct federal sources- )0 U.S. Department of Education $ 1.487,524 1,487,524 o<::> nstruction: Certificated salaries 173, ,181 Non-certificated salaries 466, ,713 Employee benefits 306, ,323 Student travel 4,560 3,736 Other purchased services 1,822 9,260 Supplies, materials, and media 50,524 17,715 Total instruction 1,003, ,928 -:)(J::J Support services - students: Certificated salaries 150, ,478 Non-certificated salaries 87,162 Employee benefits 60, ,323 Total support services- students , Support services - instruction: Certificated salaries 78,891 78,791 Non-certificated salaries 61, ,556 Employee benefits 65,637 93,097 Staff travel 25,070 29,304 Student travel 3,374 Supplies, materials ~and media 105,238 Tuition and stipends Total support services- instruction 231, Li 6"t> School administration support services: Non-certificated salaries 30,509 Employee benefits Total school administration support services () District administration support services: ndirect costs 40, , , , (7,438) 32, , (87, 162) {47,893~ {134,749} 100 (67,558) (27,460) (4,234) (3,374) (105,238) {2,505} {210,269~ (30,509) {10!461~ {401970} Total expenditures 1,487,524 1,487,524 Excess of revenues over expenditures $ Fund balance, beginning of year Fund balance, end of year $ 79

29 -- Early Childhood Project Special Revenue Fund in Fund Balance- Budget and YearEnded June 30, 2014 Revenues - ntergovernmental- direct federal sources 100 U.S. Department of Education $ 826, ,102 /\JCJ nstruction: Non-certificated salaries 176, ,506 Employee benefits 91,250 57,111 Total instruction 267, ,617 38'0 Support services -instruction: Certificated salaries 139, ,171 Non-certificated salaries 52,060 47,731 Employee benefits 77,959 75,500 Staff travel 61,800 51,305 Other purchased services 26,750 27,893 Supplies, materials, and media 173, ,642 Tuition and stipenas 4, Total support services - instruction 536, ,874 r~r(b ~ ; istrict administration support services: ndirect costs 22,666 17,611 Total expenditures 826, ,102 - Excess of revenues over expenditures $ Fund balance, beginning of year Fund balance, end of year $ Budget- (Negative} (184,323) 49,790 34,139 83,929 14,311 4,329 2,459 10,495 (1,143) 61,320 3,568 95,339 5, ,323 ~ ; r 1,, jl - : ',.;i '',,, '' ; ',< ~ ', ',. 80

30 ALANS Special Revenue Fund in Fund Balance- Budget and Year Ended June 30, 2014 Budget- (Negative). '{)Revenues - ntergovernmental - direct federal sources Jd U.S. Department of Education $ 999, , Support services- instruction: Certificated salaries 122,461 8,012 Non-certificated salaries 33,301 37,839 Employee benefits 56,527 23,716 Professional and technical services 689, ,822 Staff travel 62,821 41,825 Other purchased services 58,145 Supplies, materials, and media 25,268 21,745 Total support services- instruction 989, , District administration support services: ndirect cost 9,315 Total expenditures 999, ,498 (379,543) 114,449 (4,538) 32, ,526 20,996 (58,145) 3, ,622 3, ,543 Excess of revenues over expenditures $ Fund balance, beginning of year Fund balance, end of year $ 81

31 Distance Learning and Telemedicine Special Revenue Fund in Fund Balance - Budget and Year Ended June 30, 2014 Budget- (Negative) Revenues -.ntergovernmental- direct federal sources leo U.S. Department of Agriculture $ 42,562 30,115 (12,447) 350Support services - instruction: Other purchased services Supplies, materials, and media Equipment Total expenditures 42,562 42,562 (13,140) 36,861 (11,274} 12,447 Excess of revenues over expenditures $=== Fund balance, beginning of year Fund balance, end of year $=== 83

32 Carl Perkins SpeciaJ Revenue Fund in Fund Balance - Budget and Year Ended June 30, 2014 Budget- (Negative) Revenues - ntergovernmental - federal sources j5'() passed through State of Alaska $ 170, ,024 10~ nstruction: Certificated salaries 78,900 78,892 Employee benefits 31,261 31,261 Supplies, materials and media 51,234 2,661 Total instruction 161, , Support services - students: Other purchased services ,000 5'50 District administration support services: ndirect cost 4,580 3,210 Total expenditures 170, ,024 (53,661) 8 48,573 48,581 3,710 1,370 53,661 Excess of revenues over expenditures $ Fund balance, beginning of year Fund balance, end of year 0 $ 85

33 Rural Alaska Education Partnership Special Revenue Fund in Fund Balance - Budget and Year Ended June 30, 2014 f. 0 Revenues - local sources - other $ 127, ::.) Support services - instruction: Non-certificated salaries 150,000 28,555 Employee benefits 75,000 15,719 Staff travel 4,156 Other purchased services 12,858 Supplies, materials, and media 7,000 1,180 Tuition and stipends 145, ,585 Total expenditures 377, ,053 Budget-, (Negative) j. t {127,592} 1 1~ 121,445 59,281 (4,156) (12,858). ~ 5,820 36, ,539.. r t Excess (deficiency) of revenues over expenditures (250,000) (172,053) 77,947 1: 9~ Other financing sources: Transfers in - School Operating Fund 250, ,000 Net change in fund balance $ 77,947 Fund balance, beginning of year 127,593 77,947, ' Fund balance, end of year $ 205,540. ~ l :1 q.! ;,, 86 ':: :! ~ :'.i.j

34 4 e) Revenues- local sources -charges for services ~ Operations and maintenance of plan ' Non-certificated salaries Employee benefits Stafff travel Utility services Energy Other purchased services Supplies, materials, and media Total expenditures Teacher Housing Special Revenue Fund in Fund Balance - Budget and Year Ended June 30, 2014 $ 1,145, ,205 24,141 34,685 9,633 27, ,300 54, , ,271 24,019 33, , ,060, ,852 Budget- (Negative) 78,586 (10,544) (18,227) (654} 5,545 (211,317) (9,393) (82,144) (326,734) t t j: ' r!.; '!,.,; Excess (deficiency) of revenues over expenditures 85,501 (162,647) (248,148). 9 <1=> Other financing sources: Transfer in - School Operating Fund 678, ,324 Net change in fund balance $ 763, ,677 (248,148) Fund balance, beginning of year 1,476,635 Fund balance, end of year $ 1,992,312 ' \ ~ l; i l l ' 1: 90 ''...

35 ~ Nonmajor Capital Project Funds Combining Statement of Revenues, Expenditures aocl Changes in Fund Balances Year Ended June 30, 2014 Revenues: lntergoverrnental: 50 State or Alaska $ j <P Federal sources Total revenues Deferred Main!enance 1, Deferred District Deferred Maintenance Funded Maintenance Phase Projects 1,086, , ,086, K-12 School K-12 School K-12 School Campus Water, Renovation/ Renovation/ Renovation/ Sewer, Utilidor Addi!ion Addition Addillon Repairs 10,949,838 8,224,828 13,165,623 1,126, ,949,838 8, ,165, ,693-7 / K r~-1 '-J"Y' Construction and facilities acquisition:. ~on.certificated salaries ~ Employee benefits...-. >. Professional and technical services ~-..- _., Staff travel Utility services ~ Other purchased services <..;Supplies, materials and media.._;, <i>equipment '5t'?> Buildings and mprovements purchased Total construction and facilities acquisition ,248 40, ,642 7,844 21,948 74,122 99, ,555 4,778 6, , ,125 20,904 4, , ,048 99, ~ ,132,480 1,086, , ,022 45,164 59,231 11,813 27,025 20,274 32,402 6, , , ,731 52,838 15,296 13,050 9, ,972 44, ,598 4, , ,896, ,226 1,054,633 10,949,838 8,224,828 13,219,626 1,126,693 Excess (deficiency) of revenues.over expenditures 1,071 - (1,771,370} - (54,003} q.;;). Other financing sources (uses): '. :::-;.1,.) Transfers in '..._;,..:> Transfers Net other financing sources (uses) Net change in fund balances Fund balances, beginning of year Fund balances, end of year $ (1,071} (1.071} ,914 (277,140l (1,161,596) - 3,735,868 2,574,272 54, (continued) 93

36 Exhibit 1-2 Continued Nonrnajor Capital Project Funds Combining Statement of Revenues, Expen<frtures and Changes in Fund Balances, Continued ffjj/ ' 9<5J 0 Revenues: Cafeteria Addition lnte<goyemmental: ~ 0 State of Alaska 1 ~ Federal sources s 1,232 Total revenues 1,232 Construction and facilities acquisition: 794 Employee benefrts 438 c-u~~ ~ Professional and technical services Staff travel Utility services - Other purchased services Supplies, materials and media - 3"J0Equipment 5 ;,_ssuildings and improvements purchased - Other financing sources (uses): 5l:J Transfers in Total construction and facilities acquisition 1,232 Excess (deficiency) of revenues over expenditures - Transfers out Net other financing sources (uses) Net change in fund balances - Fund balances, beginning of year Fund balances, end of year s Major Maintenance 2,507,956 2,507,956 31,489 13,425 1,079,103 3, ,714, { ) 334, ,313 - Renovation/ Addition Renovation/ 8!!Ql!iQQ 613, , , ,508 9,620 10,921 5,297 6,011 1,271,260 1,419, , ,877 {672,761) {510,369) 672, , , , Other Federal Teaeher Fire Sewer& Capital Housina A ann ~ ~ Totals 1,099,459-40,198, , ,548 1,115,308 1,099,459 1,090, ~1!18-4,5<18_ ,314, , ,290-39,081 18,096 21,695 4,716,632 1,503 3, ,993 62,513 10,865-1, ,903 2, , ,998 1,085,028 1,047, , ,100,154 1,090, ,655 44,814,645 {695) {158,107) {3,500,547) 695 2,459, !278,211) 695 2,180, (158,107) (1,319,703) 223, ,999 65,024 2,639, _,_: -- -:- :..~,. ~. -,._, - - -v ::--:-.:.-:: _- --~-. _,_:,_:,