Combined Balance Sheet -- All Fund Types and Account Groups Exhibit F-I-A GOVERNMENTAL PROPRIETARY FIDUCIARY ACCOUNT Special Debt Capital Enterp/ GROUPS Description General Revenue Service Projects Internal Trust Agency F/A L/T Dept Assets and Other Debits: Assets: Cash $930,012.66 $572,295.49 $2,709,397.06 $1,380,642.68 $0.00 $105,964.98 $0.00 Investments $100,125.11 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Receivables $13,862.02 $98,526.30 $0.00 $1,511.99 $0.00 $0.00 $0.00 Interfund Receivables $218,376.62 $50,461.98 $0.00 $0.00 $0.00 $0.00 $0.00 Inventories $0.00 $53,351.67 $0.00 $0.00 $0.00 $0.00 $0.00 Other Assets ($4,797.11) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $55,266,659.32 Construction In Progress $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $955,394.59 Other Debits: Amounts Available $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $474,391.71 Amounts to be Provided $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $33,184,907.29 Other Debits Total Assets and Other Debits: $1,257,579.30 $774,635.44 $2,709,397.06 $1,382,154.67 $0.00 $105,964.98 $89,881,352.91 Liabilities and Fund Equity: Liabilities: Claims Payable $0.00 $77,632.32 $0.00 $0.00 $0.00 $1,368.88 $0.00 Interfund Payable $50,461.98 $218,376.62 $0.00 $0.00 $0.00 $0.00 $0.00 Other Liabilities $41,260.93 $156,634.91 $0.00 $0.00 $0.00 ($31.33) $0.00 Long-Term Liabilities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $33,659,299.00 Total Liabilities: $91,722.91 $452,643.85 $0.00 $0.00 $0.00 $1,337.55 $33,659,299.00 Fund Equity: Investments in General Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $56,222,053.91 Contributed Capital Reserved Fund Balance $1,327,894.69 $466,308.32 $0.00 $106,164.91 $0.00 $0.00 $0.00 Unreserved Fund balance ($162,038.30) ($144,316.73) $2,709,397.06 $1,275,989.76 $0.00 $104,627.43 $0.00 Total Fund Equity: $1,165,856.39 $321,991.59 $2,709,397.06 $1,382,154.67 $0.00 $104,627.43 $56,222,053.91 Total Liabilities and Fund Equity: $1,257,579.30 $774,635.44 $2,709,397.06 $1,382,154.67 $0.00 $105,964.98 $89,881,352.91 3/13/2018 8:49:51 AM Pulled from Production
Exhibit F-II-A GOVERNMENTAL FIDUCIARY General Special Revenue Debt Service Capital Projects Expendable Trust Total State Sources $5,607,372.99 $0.00 $0.00 $53,804.00 $0.00 $5,661,176.99 Federal Sources $24,732.91 $1,347,524.12 $0.00 $0.00 $0.00 $1,372,257.03 Local Sources $1,172,837.45 $122,588.65 $2,221,117.78 $0.00 $35,744.34 $3,552,288.22 Other Sources $68,772.25 $36,198.79 $0.00 $0.00 $0.00 $104,971.04 Total : $6,873,715.60 $1,506,311.56 $2,221,117.78 $53,804.00 $35,744.34 $10,690,693.28 Instructional Services $3,828,212.14 $498,831.96 $0.00 $76,943.99 $5,674.27 $4,409,662.36 Instructional Support Services $1,162,667.48 $300,510.73 $0.00 $0.00 $8,492.84 $1,471,671.05 Operation & Maintenance Services $838,849.49 $16,718.13 $0.00 $152,732.15 $0.00 $1,008,299.77 Auxiliary Services $647,815.74 $793,610.11 $0.00 $334,112.00 $0.00 $1,775,537.85 General Administrative Services $800,745.05 $128,428.62 $0.00 $0.00 $0.00 $929,173.67 Capital Outlay $0.00 Debt Service $0.00 $0.00 $117,277.00 $40,701.01 $0.00 $157,978.01 Other $112,977.01 $89,702.53 $0.00 $0.00 $2,427.90 $205,107.44 Total : $7,391,266.91 $1,827,802.08 $117,277.00 $604,489.15 $16,595.01 $9,957,430.15 Other Fund Sources (Uses) Other Fund Sources: $15,968.56 $15,623.79 $115,000.00 $0.00 $0.00 $146,592.35 Other Fund Uses: $0.00 $7,689.63 $115,000.00 $0.00 $17,878.65 $140,568.28 Total Other Fund Sources (Uses): $15,968.56 $7,934.16 $0.00 $0.00 ($17,878.65) $6,024.07 Excess and Other Sources Over (Under) and Other Fund Uses: ($501,582.75) ($313,556.36) $2,103,840.78 ($550,685.15) $1,270.68 $739,287.20 Beginning Fund Balance - October 1: $1,667,439.14 $635,547.95 $605,556.28 $1,932,839.82 $103,356.75 $4,944,739.94 Ending Fund Balance: $1,165,856.39 $321,991.59 $2,709,397.06 $1,382,154.67 $104,627.43 $5,684,027.14 3/13/2018 8:52:41 AM Pulled from Production
Exhibit F-III-A GENERAL VARIANCE SPECIAL REVENUE VARIANCE Description Budget Actual (Unfavorable) Budget Actual (Unfavorable) State Sources $13,201,993.00 $5,607,372.99 ($7,594,620.01) $0.00 $0.00 $0.00 Federal Sources $90,000.00 $24,732.91 ($65,267.09) $4,120,539.00 $1,347,524.12 ($2,773,014.88) Local Sources $2,929,290.00 $1,172,837.45 ($1,756,452.55) $327,487.00 $122,588.65 ($204,898.35) Other Sources $152,500.00 $68,772.25 ($83,727.75) $45,500.00 $36,198.79 ($9,301.21) Total : $16,373,783.00 $6,873,715.60 ($9,500,067.40) $4,493,526.00 $1,506,311.56 ($2,987,214.44) Instructional Services $9,436,857.00 $3,828,212.14 $5,608,644.86 $1,218,431.85 $498,831.96 $719,599.89 Instructional Support Services $2,637,197.00 $1,162,667.48 $1,474,529.52 $702,168.98 $300,510.73 $401,658.25 Operation & Maintenance Services $1,870,465.00 $838,849.49 $1,031,615.51 $34,975.00 $16,718.13 $18,256.87 Auxiliary Services $1,502,162.00 $647,815.74 $854,346.26 $2,315,153.00 $793,610.11 $1,521,542.89 General Administrative Services $1,276,811.00 $800,745.05 $476,065.95 $356,472.97 $128,428.62 $228,044.35 Special Revenue Outlay $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 General Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Other $211,893.00 $112,977.01 $98,915.99 $369,170.20 $89,702.53 $279,467.67 Total : $16,935,385.00 $7,391,266.91 $9,544,118.09 $4,996,372.00 $1,827,802.08 $3,168,569.92 Other Financing Sources: $754,408.00 $15,968.56 ($738,439.44) $400,123.00 $15,623.79 ($384,499.21) Other Financing Uses: $475,266.00 $0.00 $475,266.00 $4,468.00 $7,689.63 ($3,221.63) Total : $279,142.00 $15,968.56 ($263,173.44) $395,655.00 $7,934.16 ($387,720.84) Excess and Other Sources Over (Under) and Other Uses: ($282,460.00) ($501,582.75) ($219,122.75) ($107,191.00) ($313,556.36) ($206,365.36) Beginning Fund Balance - Oct. 1: $1,801,395.00 $1,667,439.14 ($133,955.86) $674,563.00 $635,547.95 ($39,015.05) Ending Fund Balance: $1,518,935.00 $1,165,856.39 ($353,078.61) $567,372.00 $321,991.59 ($245,380.41) 3/13/2018 8:54:16 AM Pulled from Production
Exhibit F-III-B DEBT SERVICE VARIANCE CAPITAL PROJECTS VARIANCE Description Budget Actual (Unfavorable) Budget Actual (Unfavorable) State Sources $505,539.88 $0.00 ($505,539.88) $229,119.12 $53,804.00 ($175,315.12) Federal Sources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Local Sources $1,794,000.00 $2,221,117.78 $427,117.78 $0.00 $0.00 $0.00 Other Sources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total : $2,299,539.88 $2,221,117.78 ($78,422.10) $229,119.12 $53,804.00 ($175,315.12) Instructional Services $0.00 $0.00 $0.00 $167,736.40 $76,943.99 $90,792.41 Instructional Support Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Operation & Maintenance Services $0.00 $0.00 $0.00 $0.00 $152,732.15 ($152,732.15) Auxiliary Services $0.00 $0.00 $0.00 $75,687.00 $334,112.00 ($258,425.00) Debt Administrative Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Capital Outlay $0.00 $0.00 $0.00 $1,852,047.34 $0.00 $1,852,047.34 Debt Service $1,737,801.14 $117,277.00 $1,620,524.14 $369,219.76 $40,701.01 $328,518.75 Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total : $1,737,801.14 $117,277.00 $1,620,524.14 $2,464,690.50 $604,489.15 $1,860,201.35 Other Financing Sources: $1,193,309.26 $115,000.00 ($1,078,309.26) $235,568.76 $0.00 ($235,568.76) Other Financing Uses: $1,753,735.02 $115,000.00 $1,638,735.02 $0.00 $0.00 $0.00 Total : ($560,425.76) $0.00 $560,425.76 $235,568.76 $0.00 ($235,568.76) Excess and Other Sources Over (Under) and Other Uses: $1,312.98 $2,103,840.78 $2,102,527.80 ($2,000,002.62) ($550,685.15) $1,449,317.47 Beginning Fund Balance - Oct. 1: $663,414.67 $605,556.28 ($57,858.39) $2,000,002.62 $1,932,839.82 ($67,162.80) Ending Fund Balance: $664,727.65 $2,709,397.06 $2,044,669.41 $0.00 $1,382,154.67 $1,382,154.67 3/13/2018 8:55:22 AM Pulled from Production
Exhibit F-III-C EXPENDABLE TRUST Description Budget Actual TOTAL GOVERNMENT AND FUND TYPES VARIANCE AND EXPENDABLE TRUST FUNDS (Unfavorable) Budget Actual VARIANCE (Unfavorable) State Sources $0.00 $0.00 $0.00 $13,936,652.00 $5,661,176.99 ($8,275,475.01) Federal Sources $0.00 $0.00 $0.00 $4,210,539.00 $1,372,257.03 ($2,838,281.97) Local Sources $111,560.00 $35,744.34 ($75,815.66) $5,162,337.00 $3,552,288.22 ($1,610,048.78) Other Sources $0.00 $0.00 $0.00 $198,000.00 $104,971.04 ($93,028.96) Total : $111,560.00 $35,744.34 ($75,815.66) $23,507,528.00 $10,690,693.28 ($12,816,834.72) Instructional Services $27,955.00 $5,674.27 $22,280.73 $10,850,980.25 $4,409,662.36 $6,441,317.89 Instructional Support Services $84,009.00 $8,492.84 $75,516.16 $3,423,374.98 $1,471,671.05 $1,951,703.93 Operation & Maintenance Services $0.00 $0.00 $0.00 $1,905,440.00 $1,008,299.77 $897,140.23 Auxiliary Services $0.00 $0.00 $0.00 $3,893,002.00 $1,775,537.85 $2,117,464.15 Expendable Administrative Services $0.00 $0.00 $0.00 $1,633,283.97 $929,173.67 $704,110.30 Total Outlay $0.00 $0.00 $0.00 $1,852,047.34 $0.00 $1,852,047.34 Expendable Service $0.00 $0.00 $0.00 $2,107,020.90 $157,978.01 $1,949,042.89 Other $9,234.00 $2,427.90 $6,806.10 $590,297.20 $205,107.44 $385,189.76 Total : $121,198.00 $16,595.01 $104,602.99 $26,255,446.64 $9,957,430.15 $16,298,016.49 Other Financing Sources: $5,075.00 $0.00 ($5,075.00) $2,588,484.02 $146,592.35 ($2,441,891.67) Other Financing Uses: $5,215.00 $17,878.65 ($12,663.65) $2,238,684.02 $140,568.28 $2,098,115.74 Total : ($140.00) ($17,878.65) ($17,738.65) $349,800.00 $6,024.07 ($343,775.93) Excess and Other Sources Over (Under) and Other Uses: ($9,778.00) $1,270.68 $11,048.68 ($2,398,118.64) $739,287.20 $3,137,405.84 Beginning Fund Balance - Oct. 1: $41,569.00 $103,356.75 $61,787.75 $5,180,944.29 $4,944,739.94 ($236,204.35) Ending Fund Balance: $31,791.00 $104,627.43 $72,836.43 $2,782,825.65 $5,684,027.14 $2,901,201.49 3/13/2018 8:56:29 AM Pulled from Production