White River School District No. 416

RUN: 12/10/2015 12:31:09 PM E.S.D. 121 F-196 Annual Financial Statements COUNTY: 27 Pierce Fiscal Year 2014-2015 ANNUAL FINANCIAL STATEMENTS Certification Page Balance Sheet as of August 31, 2015-All s Statement of Revenues, Expenditures, and Changes in Balance for the Year Ended August 31, 2015-All s Budgetary Comparison Schedules-All s Statement of Fiduciary Net Position Statement of Changes in Fiduciary Net Position Schedule of Long-Term Liabilities Report of Revenues and Other Financing Sources-All s Program/Activity/Object Report SUPPLEMENTAL REPORTS AND SCHEDULES Program Matrix Data Requirements for Supplemental Reports Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Distorting Items Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Indirect Expenditures Schedule for Determining School District Federal Restricted and Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation Resource to Program Expenditure Report Preliminary Special Education Maintenance of Effort Preliminary Federal Cross-Cutting Maintenance of Effort Preliminary Vocational Education Maintenance of Effort Edit/Error Report

WHITE RIVER SCHOOL DISTRICT NO. 416 F-196 ANNUAL FINANCIAL STATEMENTS FOR FISCAL YEAR 2014-2015 RUN: 12/10/2015 12:31:09 PM CERTIFICATION The Annual Financial Statements (Report F-196) for of Pierce County for the fiscal year ended August 31, 2015, were prepared on the modified accrual basis of accounting in accordance with the appropriate accounting principles as stated in the Accounting Manual for Public School Districts in the State of Washington. School was conducted for 180 days. (If school was operated fewer than 180 days, please include a statement covering the reasons and effort to make up days lost.) The indirect cost rate proposal has been reviewed and the data reflects allowable costs in accordance with federal requirements and OMB circular A-87 and all costs are properly allocable to federal awards. The school district Annual Financial Statement has been reviewed and submitted to OSPI in accordance with WAC 392-117-035 for the fiscal year September 1, 2014-August 31, 2015 Approved: Reviewed: School District Superintendent or Authorized Official ESD Superintendent or Authorized Official Date Date REPORT F-196 SUMMARY Total Revenues and Other Financing Sources Total Expenditures Other Financing Uses Excess of Revenues/Other Financing Sources Over/(Under) Expenditures and Other Financing Uses Beginning Total Balance Prior Year(s) Corrections or Restatements Ending Total Balance General 37,459,907.39 36,678,496.04 380,370.22 401,041.13 5,939,492.29 6,340,533.42 ASB 517,695.72 551,260.88-33,565.16 302,942.28 269,377.12 Debt Service 7,040,848.59 6,901,881.53 138,967.06 4,162,550.59 4,301,517.65 Capital Projects 1,033,553.54 1,179,342.28-145,788.74 1,125,391.77 979,603.03 Transportation Vehicle 295,064.56 192,292.84 113,414.45-10,642.73 345,212.71 334,569.98 Permanent Total 46,347,069.80 45,503,273.57 493,784.67 350,011.56 11,875,589.64 12,225,601.20 Locked Date: Dec 10, 2015 Certification Page

Balance Sheet RUN: 12/10/2015 12:31:11 PM COUNTY: 27 Pierce Governmental s August 31, 2015 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total ASSETS: Cash and Cash Equivalents Minus Warrants Outstanding Taxes Receivable Due From Other s Due From Other Governmental Units Accounts Receivable Interfund Loans Receivable Accrued Interest Receivable Inventory Prepaid Items Investments Investments/Cash With Trustee Investments-Deferred Compensation Self-Insurance Security Deposit TOTAL ASSETS 1,096,574.75-955,156.83 4,045,860.07 173,712.87 27,059.00 78,922.17 6,720,00 11,186,972.03 23,608.53-1,015.00 368,00 390,593.53 110,517.65 3,204,813.05 4,191,00 7,506,330.70 255,986.53-239,883.10 458,572.45 980,00 1,454,675.88 1,198.98-629.00 0.01 334,00 334,569.99 1,487,886.44-1,196,683.93 7,709,245.58 173,712.87 27,059.00 78,922.17 12,593,00 20,873,142.13 DEFERRED OUTFLOWS OF RESOURCES: Deferred Outflows of Resources - Other TOTAL DEFERRED OUTFLOWS OF RESOURCES TOTAL ASSETS AND DEFERRED OUTFLOW OF RESOURCES 11,186,972.03 390,593.53 7,506,330.70 1,454,675.88 334,569.99 20,873,142.13 LIABILITIES: Accounts Payable Contracts Payable Current Accrued Interest Payable Accrued Salaries Anticipation Notes Payable 630,585.24 5,768.79 16,467.54 652,821.57 Page 1 of 2

Balance Sheet RUN: 12/10/2015 12:31:11 PM COUNTY: 27 Pierce Governmental s August 31, 2015 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total LIABILITIES: Payroll Deductions and Taxes Payable 97,398.36 1,609.83 32.86 99,041.05 Due To Other Governmental Units Deferred Compensation Payable Estimated Employee Benefits Payable Due To Other s Interfund Loans Payable Deposits Unearned Revenue Matured Bonds Payable Matured Bond Interest Payable Arbitrage Rebate Payable TOTAL LIABILITIES 59,906.25 787,889.85 113,837.79 121,216.41 16,500.40 173,744.04 925,606.66 DEFERRED INFLOWS OF RESOURCES: Unavailable Revenue Unavailable Revenue - Taxes Receivable TOTAL DEFERRED INFLOWS OF RESOURCES 12,688.69 4,045,860.07 4,058,548.76 3,204,813.05 3,204,813.05 458,572.45 458,572.45 0.01 0.01 12,688.69 7,709,245.58 7,721,934.27 FUND BALANCE: Nonspendable Balance Restricted Balance Committed Balance Assigned Balance Unassigned Balance TOTAL FUND BALANCE 78,922.00 282,953.00 963,629.00 5,015,029.42 6,340,533.42 269,377.12 269,377.12 4,301,517.65 4,301,517.65 97,864.30 881,738.73 979,603.03 334,569.98 334,569.98 78,922.00 5,188,417.75 97,864.30 1,845,367.73 5,015,029.42 12,225,601.20 TOTAL LIABILITIES, DEFERRED INFLOW OF RESOURCES, AND FUND BALANCE 11,186,972.03 390,593.53 7,506,330.70 1,454,675.88 334,569.99 20,873,142.13 Page 2 of 2

RUN: 12/10/2015 12:31:12 PM E.S.D. 121 Statement of Revenues, Expenditures, and Changes in Balance COUNTY: 27 Pierce Governmental s For the Year Ended August 31, 2015 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total REVENUES: Local 9,688,687.03 517,695.72 6,847,063.92 716,214.54 123.70 17,769,784.91 State 25,527,719.86 17,339.00 288,440.86 25,833,499.72 Federal 2,020,476.38 2,020,476.38 Federal Stimulus Other 219,518.84 219,518.84 TOTAL REVENUES 37,456,402.11 517,695.72 6,847,063.92 733,553.54 288,564.56 45,843,279.85 EXPENDITURES: CURRENT: Regular Instruction 19,072,834.14 19,072,834.14 Federal Stimulus Special Education 4,920,021.06 4,920,021.06 Vocational Education 1,983,187.44 1,983,187.44 Skill Center Compensatory Programs 1,414,774.48 1,414,774.48 Other Instructional Programs 488,192.83 488,192.83 Community Services 456,340.67 456,340.67 Support Services 8,270,434.17 8,270,434.17 Student Activities/Other 551,260.88 551,260.88 CAPITAL OUTLAY: Sites 596,214.43 596,214.43 Building 172,613.89 172,613.89 Equipment 410,513.96 410,513.96 Instructional Technology Energy Transportation Equipment 192,292.84 192,292.84 Sales and Lease Other 72,711.25 72,711.25 DEBT SERVICE: Principal 6,179,077.47 6,179,077.47 Interest and Other Charges 722,804.06 722,804.06 Bond/Levy Issuance TOTAL EXPENDITURES 36,678,496.04 551,260.88 6,901,881.53 1,179,342.28 192,292.84 45,503,273.57 Page 1 of 2

RUN: 12/10/2015 12:31:12 PM E.S.D. 121 Statement of Revenues, Expenditures, and Changes in Balance COUNTY: 27 Pierce Governmental s For the Year Ended August 31, 2015 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total DEBT SERVICE: REVENUES OVER (UNDER) EXPENDITURES 777,906.07-33,565.16-54,817.61-445,788.74 96,271.72 340,006.28 OTHER FINANCING SOURCES (USES): Bond Sales & Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) -380,370.22 3,505.28-376,864.94 193,784.67 193,784.67 300,00 300,00-113,414.45 6,50-106,914.45 493,784.67-493,784.67 10,005.28 10,005.28 EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES 401,041.13-33,565.16 138,967.06-145,788.74-10,642.73 350,011.56 BEGINNING TOTAL FUND BALANCE 5,939,492.29 302,942.28 4,162,550.59 1,125,391.77 345,212.71 11,875,589.64 Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 6,340,533.42 269,377.12 4,301,517.65 979,603.03 334,569.98 12,225,601.20 Page 2 of 2

RUN: 12/10/2015 12:31:13 PM E.S.D. 121 Budgetary Comparison Schedule COUNTY: 27 Pierce General For The Year Ended August 31, 2015 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skill Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 9,426,633.00 25,956,25 1,922,735.00 194,657.00 37,500,275.00 19,758,925.00 4,791,34 2,059,459.00 1,315,921.00 1,006,597.00 443,061.00 8,979,019.00 363,836.00 ACTUAL 9,688,687.03 25,527,719.86 2,020,476.38 219,518.84 37,456,402.11 19,072,834.14 4,920,021.06 1,983,187.44 1,414,774.48 488,192.83 456,340.67 8,270,434.17 72,711.25 Variance with Final Budget POSITIVE (NEGATIVE) 262,054.03-428,530.14 97,741.38 24,861.84-43,872.89 686,090.86-128,681.06 76,271.56-98,853.48 518,404.17-13,279.67 708,584.83 291,124.75 DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 38,718,158.00 36,678,496.04 2,039,661.96 REVENUES OVER (UNDER) EXPENDITURES -1,217,883.00 777,906.07 1,995,789.07 Page 1 of 2

RUN: 12/10/2015 12:31:13 PM E.S.D. 121 Budgetary Comparison Schedule COUNTY: 27 Pierce General For The Year Ended August 31, 2015 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) FINAL BUDGET -380,372.00-380,372.00 ACTUAL -380,370.22 3,505.28-376,864.94 Variance with Final Budget POSITIVE (NEGATIVE) 1.78 3,505.28 3,507.06 EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -1,598,255.00 401,041.13 1,999,296.13 BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 4,540,455.00 2,942,20 5,939,492.29 6,340,533.42 1,399,037.29 3,398,333.42 Page 2 of 2

RUN: 12/10/2015 12:31:16 PM E.S.D. 121 Budgetary Comparison Schedule COUNTY: 27 Pierce Associated Student Body For The Year Ended August 31, 2015 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skill Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 685,001.00 685,001.00 693,974.00 ACTUAL 517,695.72 517,695.72 551,260.88 Variance with Final Budget POSITIVE (NEGATIVE) -167,305.28-167,305.28 142,713.12 DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 693,974.00 551,260.88 142,713.12 REVENUES OVER (UNDER) EXPENDITURES -8,973.00-33,565.16-24,592.16 Page 1 of 2

RUN: 12/10/2015 12:31:16 PM E.S.D. 121 Budgetary Comparison Schedule COUNTY: 27 Pierce Associated Student Body For The Year Ended August 31, 2015 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) FINAL BUDGET ACTUAL Variance with Final Budget POSITIVE (NEGATIVE) EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -8,973.00-33,565.16-24,592.16 BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 205,412.00 196,439.00 302,942.28 269,377.12 97,530.28 72,938.12 Page 2 of 2

RUN: 12/10/2015 12:31:16 PM E.S.D. 121 Budgetary Comparison Schedule COUNTY: 27 Pierce Debt Service For The Year Ended August 31, 2015 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skill Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 6,601,869.00 6,601,869.00 ACTUAL 6,847,063.92 6,847,063.92 Variance with Final Budget POSITIVE (NEGATIVE) 245,194.92 245,194.92 DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 6,179,078.00 725,583.00 6,904,661.00 6,179,077.47 722,804.06 6,901,881.53 0.53 2,778.94 2,779.47 REVENUES OVER (UNDER) EXPENDITURES -302,792.00-54,817.61 247,974.39 Page 1 of 2

RUN: 12/10/2015 12:31:16 PM E.S.D. 121 Budgetary Comparison Schedule COUNTY: 27 Pierce Debt Service For The Year Ended August 31, 2015 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) FINAL BUDGET 193,872.00 193,872.00 ACTUAL 193,784.67 193,784.67 Variance with Final Budget POSITIVE (NEGATIVE) -87.33-87.33 EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -108,92 138,967.06 247,887.06 BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 4,082,575.00 3,973,655.00 4,162,550.59 4,301,517.65 79,975.59 327,862.65 Page 2 of 2

RUN: 12/10/2015 12:31:17 PM E.S.D. 121 Budgetary Comparison Schedule COUNTY: 27 Pierce Capital Projects For The Year Ended August 31, 2015 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skill Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Instructional Technology Energy Sales and Lease Transportation Equipment Other FINAL BUDGET 780,90 60,00 840,90 650,00 614,00 590,00 40,00 ACTUAL 716,214.54 17,339.00 733,553.54 596,214.43 172,613.89 410,513.96 Variance with Final Budget POSITIVE (NEGATIVE) -64,685.46-42,661.00-107,346.46 53,785.57 441,386.11 179,486.04 40,00 Page 1 of 2

RUN: 12/10/2015 12:31:17 PM E.S.D. 121 Budgetary Comparison Schedule COUNTY: 27 Pierce Capital Projects For The Year Ended August 31, 2015 DEBT SERVICE: Bond/Levy Issuance and/or Election Principal Interest and Other Charges TOTAL EXPENDITURES FINAL BUDGET 1,894,00 ACTUAL 1,179,342.28 Variance with Final Budget POSITIVE (NEGATIVE) 714,657.72 REVENUES OVER (UNDER) EXPENDITURES -1,053,10-445,788.74 607,311.26 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) 300,00 300,00 300,00 300,00 EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -753,10-145,788.74 607,311.26 BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 898,954.00 145,854.00 1,125,391.77 979,603.03 226,437.77 833,749.03 Page 2 of 2

RUN: 12/10/2015 12:31:20 PM E.S.D. 121 Budgetary Comparison Schedule COUNTY: 27 Pierce Transportation Vehicle For The Year Ended August 31, 2015 REVENUES: Local State Federal Federal Stimulus Other TOTAL REVENUES EXPENDITURES CURRENT: Regular Instruction Federal Stimulus Special Education Vocational Education Skill Center Compensatory Programs Other Instructional Programs Community Services Support Services Student Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other FINAL BUDGET 18 283,115.00 283,295.00 200,00 ACTUAL 123.70 288,440.86 288,564.56 192,292.84 Variance with Final Budget POSITIVE (NEGATIVE) -56.30 5,325.86 5,269.56 7,707.16 DEBT SERVICE: Bond/Levy Issuance and/or Election Principal Interest and Other Charges TOTAL EXPENDITURES 200,00 192,292.84 7,707.16 Page 1 of 2

RUN: 12/10/2015 12:31:20 PM E.S.D. 121 Budgetary Comparison Schedule COUNTY: 27 Pierce Transportation Vehicle For The Year Ended August 31, 2015 REVENUES OVER (UNDER) EXPENDITURES FINAL BUDGET 83,295.00 ACTUAL 96,271.72 Variance with Final Budget POSITIVE (NEGATIVE) 12,976.72 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Long-Term Financing Transfers In Transfers Out (GL 536) Other Financing Uses (GL 535) Other TOTAL OTHER FINANCING SOURCES (USES) -113,50 2,50-111,00-113,414.45 6,50-106,914.45 85.55 4,00 4,085.55 EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -27,705.00-10,642.73 17,062.27 BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 345,242.00 317,537.00 345,212.71 334,569.98-29.29 17,032.98 Page 2 of 2

COUNTY: 27 Pierce Statement Of Fiduciary Net Position Fiduciary s August 31, 2015 RUN: 12/10/2015 12:31:21 PM ASSETS: Imprest Cash Cash On Hand Cash On Deposit with Cty Treas Minus Warrants Outstanding Due From Other s Accounts Receivable Accrued Interest Receivable Investments Investments/Cash With Trustee Other Assets Capital Assets, Land Capital Assets, Buildings Capital Assets, Equipment Accum Depreciation, Buildings Accum Depreciation, Equipment TOTAL ASSETS LIABILITIES: Accounts Payable Due To Other s TOTAL LIABILITIES NET POSITION: Held in trust for: Held In Trust For Intact Trust Principal Held In Trust For Private Purposes Held In Trust For Pension Or Other Post-Employment Benefits Held In Trust For Other Purposes TOTAL NET POSITION Private Purpose Trust 739.38-20 99,50 100,039.38 100,039.38 100,039.38 Other Trust Page 1 of 1

Statement of Changes in Fiduciary Net Position RUN: 12/10/2015 12:31:21 PM COUNTY: 27 Pierce Fiduciary s For the Year Ended August 31, 2015 ADDITIONS: Contributions: Private Donations Employer Members Other TOTAL CONTRIBUTIONS Investment Income: Net Appreciation (Depreciation) in Fair Value Interest and Dividends Less Investment Expenses Net Investment Income Other Additions: Rent or Lease Revenue Total Other Additions TOTAL ADDITIONS DEDUCTIONS: Benefits Refund of Contributions Administrative Expenses Scholarships Other TOTAL DEDUCTIONS Private Purpose Trust 117.84 117.84 117.84 20 20 Other Trust Net Increase (Decrease) Net Position--Beginning Prior Year(s) Corrections or Restatements NET POSITION--ENDING -82.16 100,121.54 100,039.38 Page 1 of 1

COUNTY: 27 Schedule of Long-Term Liabilities: GENERAL FUND Pierce For the Year Ended August 31, 2015 RUN: 12/10/2015 12:31:22 PM Description Beginning Outstanding Debt September 1, 2014 Amount Issued / Increased Amount Redeemed / Decreased Ending Outstanding Debt August 31, 2015 Amount Due Within One Year Non-Voted Debt and Liabilities Capital Leases Contracts Payable Non-Cancellable Operating Leases Claims & Judgements Compensated Absences Long-Term Notes Anticipation Notes Payable Lines of Credit Other Non-Voted Debt 242,450.58 17,041.09 259,491.67 80,617.88 Other Liabilities Non-Voted Notes Not Recorded as Debt Net Pension Liabilities: Net Pension Liabilities TRS 1 Net Pension Liabilities TRS 2/3 Net Pension Liabilities SERS 2/3 Net Pension Liabilities PERS 1 10,677,065.00 2,957,714.00 1,481,141.00 2,888,436.00 10,677,065.00 2,957,714.00 1,481,141.00 2,888,436.00 Total Long-Term Liabilities 242,450.58 18,021,397.09 18,263,847.67 80,617.88 Page 1 of 1

COUNTY: 27 Schedule of Long-Term Liabilities: DEBT SERVICE FUND Pierce For the Year Ended August 31, 2015 RUN: 12/10/2015 12:31:23 PM Description Beginning Outstanding Debt September 1, 2014 Amount Issued / Increased Amount Redeemed / Decreased Ending Outstanding Debt August 31, 2015 Amount Due Within One Year Voted Debt Voted Bonds LOCAL Program Proceeds Issued in Lieu of Bonds 19,351,00 6,006,00 13,345,00 9,049,00 Non-Voted Debt Non-Voted Bonds LOCAL Program Proceeds 563,205.44 173,077.47 390,127.97 180,115.87 Total Long-Term Liabilities 19,914,205.44 6,179,077.47 13,735,127.97 9,229,115.87 Page 1 of 1

COUNTY: 27 Schedule of Long-Term Liabilities: CAPITAL PROJECTS FUND Pierce For the Year Ended August 31, 2015 RUN: 12/10/2015 12:31:24 PM Description Beginning Outstanding Debt September 1, 2014 Amount Issued / Increased Amount Redeemed / Decreased Ending Outstanding Debt August 31, 2015 Amount Due Within One Year Non-Voted Debt and Liabilities Capital Leases Contracts Payable Claims & Judgements Compensated Absences Long-Term Notes Anticipation Notes Payable Lines of Credit Other Non-Voted Debt Other Liabilities Non-Voted Notes Not Recorded as Debt Total Long-Term Liabilities Page 1 of 1

COUNTY: 27 Schedule of Long-Term Liabilities: TRANSPORTATION VEHICLE FUND Pierce For the Year Ended August 31, 2015 RUN: 12/10/2015 12:31:25 PM Description Beginning Outstanding Debt September 1, 2014 Amount Issued / Increased Amount Redeemed / Decreased Ending Outstanding Debt August 31, 2015 Amount Due Within One Year Non-Voted Debt and Liabilities Capital Leases Contracts Payable Long-Term Notes Anticipation Notes Payable Lines of Credit Other Non-Voted Debt Other Liabilities Non-Voted Notes Not Recorded as Debt Total Long-Term Liabilities Page 1 of 1

COUNTY: 27 Report of Revenues and Other Financing Sources Pierce For the Year Ended August 31, 2015 RUN: 12/10/2015 12:31:25 PM General Debt Service Capital Projects Transportation Vehicle LOCAL TAXES 1100 Local Property Tax 1300 Sale of Tax Title Property 1400 Local in Lieu of Taxes 1500 Timber Excise Tax 1600 County-Administered Forests 1900 Other Local Taxes 1000 TOTAL LOCAL TAXES 8,189,892.18 168,267.48 8,358,159.66 6,687,981.65 155,866.74 6,843,848.39 517,725.38 22,803.80 540,529.18 LOCAL SUPPORT NONTAX 2100 Tuition and Fees, Unassigned 2122 Special Ed. - Infants and Toddlers - Tuition and Fees 2131 Secondary Vocational Education - Tuition 2145 Skill Center Tuitions and Fees 2171 Traffic Safety Education Fees 2173 Summer School Tuitions and Fees 2186 Community School Tuitions and Fees 2188 Day Care Tuitions and Fees 2200 Sales of Goods, Supplies and Services, Unassigned 2231 Secondary Voc. Ed., Sales of Goods, Supplies and Services 2245 Skill Center, Sales of Goods, Supplies and Services 2288 Day Care?Sales of Goods, Supplies, and Services 2289 Other Community Services? Sales of Goods, Supplies, and Services 2298 School Food Services--Sales of Goods, Supplies, and Services 2300 Investment Earnings 2400 Interfund Loan Interest Earnings 2500 Gifts and Donations 2600 Fines and Damages 2700 Rentals and Leases 2800 Insurance Recoveries 2900 Local Support Nontax, Unassigned 2910 E-Rate 44,468.50 3,325.00 81,564.99 96,824.36 329,438.06 445,499.32 7,685.18 82,328.03 3,798.08 49,343.24 132,458.06 17,322.02 36,472.53 3,215.53 1,400.36 20,00 154,285.00 123.70 Page 1 of 7

COUNTY: 27 Report of Revenues and Other Financing Sources Pierce For the Year Ended August 31, 2015 RUN: 12/10/2015 12:31:25 PM General Debt Service Capital Projects Transportation Vehicle LOCAL SUPPORT NONTAX 2000 TOTAL LOCAL SUPPORT NONTAX 1,330,527.37 3,215.53 175,685.36 123.70 STATE, GENERAL PURPOSE 3100 Apportionment 3121 Special Education - General Apportionment 3300 Local Effort Assistance 3600 State Forests 3900 Other State General Purpose, Unassigned 3000 TOTAL STATE, GENERAL PURPOSE 18,917,619.73 607,228.20 896,477.56 20,421,325.49 STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned 4121 Special Education 4122 Special Education - Infants and Toddlers - State 4126 State Institutions, Special Education 4130 State ing Assistance-Paid Direct to District 4155 Learning Assistance 4156 State Institutions, Centers and Homes, Delinquent 4158 Special and Pilot Programs 4159 Juveniles in Adult Jails 4165 Transitional Bilingual 4174 Highly Capable 4188 Day Care 4198 School Food Service 4199 Transportation - Operations 4230 State ing Assistance-Paid Direct to Contractor 4300 Other State Agencies, Unassigned 4321 Special Education - Other State Agencies 4322 Special Education - Infants and Toddlers - State 4326 State Institutions - Special Education - Other State Agencies 4330 State ing Assistance-Other 4356 State Institutions, Centers and Homes, Delinquent - Other State Agencies 2,585,304.16 49,809.54 139,958.76 553,249.05 156,314.39 86,561.33 33,893.93 21,165.24 1,480,137.97 17,339.00 Page 2 of 7

COUNTY: 27 Report of Revenues and Other Financing Sources Pierce For the Year Ended August 31, 2015 RUN: 12/10/2015 12:31:25 PM General Debt Service Capital Projects Transportation Vehicle STATE, SPECIAL PURPOSE 4358 Special and Pilot Programs - Other State Agencies 4365 Transitional Bilingual - Other State Agencies 4388 Day Care - Other State Agencies 4398 School Food Service - Other State Agencies 4399 Transportation Operations - Other State Agencies 4499 Transportation Reimbursement - Depreciation 4000 TOTAL STATE, SPECIAL PURPOSE 5,106,394.37 17,339.00 288,440.86 288,440.86 FEDERAL, GENERAL PURPOSE 5200 General Purpose Direct Federal Grants, Unassigned 5300 Impact Aid, Maintenance and Operation 5329 Impact Aid, Special Education ing 5400 Federal in Lieu of Taxes 5500 Federal Forests 5600 Qualified Bond Interest Credit 5000 TOTAL FEDERAL, GENERAL PURPOSE 2,843.51 2,843.51 FEDERAL, SPECIAL PURPOSE 6100 Special Purpose, OSPI, Unassigned 6111 Federal Stimulus-Title I 6112 Federal Stimulus-School Improvement 6113 Federal Stimulus-State Fiscal Stabilization 6114 Federal Stimulus-IDEA 6118 Federal Stimulus-Competitive Grants 6119 Federal Stimulus-Other 6121 Special Education, Medicaid Reimbursement 6122 Special Education - Infants and Toddlers - Medicaid Reimbursements 6124 Special Education, Supplemental 6125 Special Education - Infants and Toddlers - Federal 6138 Secondary Vocational Education 6140 Impact Aid-Construction 6146 Skill Center 721,888.67 24,807.00 Page 3 of 7

COUNTY: 27 Report of Revenues and Other Financing Sources Pierce For the Year Ended August 31, 2015 RUN: 12/10/2015 12:31:25 PM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 6151 ESEA Disadvantaged, Fed 6152 Other Title, ESEA Fed 6153 ESEA Migrant, Federal 6154 Reading First, Federal 6157 Institutions, Neglected and Delinquent 6161 Head Start 6162 Math and Science - Professional Development 6164 Limited English Proficiency 6167 Indian Education, JOM 6168 Indian Education, ED 6176 Targeted Assistance 6178 Youth Training Programs 6188 Day Care 6189 Other Community Services 6198 School Food Services 6199 Transportation - Operations 6200 Direct Special Purpose Grants 6211 Federal Stimulus-Title I 6212 Federal Stimulus-School Improvement 6213 Federal Stimulus-State Fiscal Stabilization 6214 Federal Stimulus-IDEA 6218 Federal Stimulus-Competitive Grants 6219 Federal Stimulus-Other 6221 Special Education - Medicaid Reimbursement 6222 Special Education - Infants and Toddlers - Medicaid Reimbursements 6224 Special Education - Supplemental 6225 Special Education - Infants and Toddlers - Federal 6238 Secondary Vocational Education 6240 Impact Aid 6246 Skill Center 6251 ESEA Disadvantaged, Fed 6252 Other Title, ESEA Fed 503,838.64 121,242.65 6,732.46 529,020.31 20 Page 4 of 7

COUNTY: 27 Report of Revenues and Other Financing Sources Pierce For the Year Ended August 31, 2015 RUN: 12/10/2015 12:31:25 PM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 6253 ESEA Migrant, Federal 6254 Reading First, Federal 6257 Institutions, Neglected and Delinquent 6261 Head Start 6262 Math and Science - Professional Development 6264 Limited English Proficiency 6267 Indian Education - JOM 6268 Indian Education - ED 6276 Targeted Assistance 6278 Youth Training, Direct Grants 6288 Day Care 6289 Other Community Services 6298 School Food Services 6299 Transportation - Operations 6300 Federal Grants Through Other Agencies, Unassigned 6310 Medicaid Administrative Match 6311 Federal Stimulus-Title I 6312 Federal Stimulus-School Improvement 6313 Federal Stimulus-State Fiscal Stabilization 6314 Federal Stimulus-IDEA 6318 Federal Stimulus-Competitive Grants 6319 Federal Stimulus-Other 6321 Special Education - Medicaid Reimbursement 6322 Special Education - Infants and Toddlers - Medicaid Reimbursements 6324 Special Education - Supplemental 6325 Special Education - Infants and Toddlers - Federal 6338 Secondary Vocational Education 6340 Impact Aid Construction 6346 Skill Center 6351 ESEA Disadvantaged, Fed 6352 Other Title, ESEA Fed 6353 ESEA Migrant, Federal 40,895.00 8,086.90 623.43 Page 5 of 7

COUNTY: 27 Report of Revenues and Other Financing Sources Pierce For the Year Ended August 31, 2015 RUN: 12/10/2015 12:31:25 PM General Debt Service Capital Projects Transportation Vehicle FEDERAL, SPECIAL PURPOSE 6354 Reading First, Federal 6357 Institutions, Neglected and Delinquent 6361 Head Start 6362 Math and Science - Professional Development 6364 Limited English Proficiency 6367 Indian Education - JOM 6368 Indian Education - ED 6376 Targeted Assistance 6378 Youth Training 6388 Day Care 6389 Other Community Services 6398 School Food Services 6399 Transportation - Operations 6998 USDA Commodities 6000 TOTAL FEDERAL, SPECIAL PURPOSE 60,297.81 2,017,632.87 REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Program Participation, Unassigned 7121 Special Education 7122 Special Education - Infants and Toddlers 7131 Vocational Education 7145 Skill Center 7189 Other Community Services 7197 Support Services 7198 School Food Services 7199 Transportation 7301 Nonhigh Participation 7000 TOTAL REVENUES FROM OTHER SCHOOL DISTRICTS 25,535.68 27,205.68 1,40 133,929.70 188,071.06 REVENUES FROM OTHER ENTITITES 8100 Governmental Entities 8188 Day Care 8189 Community Services 2,997.88 Page 6 of 7

COUNTY: 27 Report of Revenues and Other Financing Sources Pierce For the Year Ended August 31, 2015 RUN: 12/10/2015 12:31:25 PM General Debt Service Capital Projects Transportation Vehicle REVENUES FROM OTHER ENTITITES 8198 School Food Services 8199 Transportation 8200 Private Foundations 8500 Nonfederal, ESD 8521 Educational Service Districts - Special Education 8522 Educational Service Districts - Special Education - Infants and Toddlers 8000 TOTAL REVENUES FROM OTHER ENTITIES 20,980.75 7,469.15 31,447.78 OTHER FINANCING SOURCES 9100 Sale of Bonds 9200 Sale of Real Property 9300 Sale of Equipment 9400 Compensated Loss of Fixed Assets 9500 Long-Term Financing 9600 Sale of Refunding Bonds 9900 Transfers 9000 TOTAL OTHER FINANCING SOURCES 3,505.28 3,505.28 193,784.67 193,784.67 300,00 300,00 6,50 6,50 TOTAL REVENUES AND OTHER FINANCING SOURCES 37,459,907.39 7,040,848.59 1,033,553.54 295,064.56 Page 7 of 7

COUNTY: 27 Program/Activity/Object Report Pierce For the Year Ended August 31, 2015 RUN: 12/10/2015 12:31:27 PM NO. PROGRAM TITLE PROGRAM EXPENDITURE SUMMARY 01 Basic Education 19,042,090.51 02 ALE.00 03 Basic Education - Dropout Reengagement 11 Stim, Title I.00 12 Stim, Schl Imprv.00 13 Federal Stimulus - SFSF and Education Jobs.00 14 Stim, IDEA.00 18 Stim, Compt Grants.00 19 Stim, Other.00 21 Sp Ed, Sup, St 4,142,294.27 22 Sp Ed, Infants and Toddlers, State 25 Sp Ed, Infants and Toddlers, Federal AMOUNT 65,17 40,964.00 24 Sp Ed, Sup, Fed 684,579.11.00 26 Sp Ed, Inst, St 52,183.68 29 Sp Ed, Oth, Fed.00 31 Voc, Basic, St 1,704,858.32 34 MidSchCar/Tec 254,503.12 38 Voc, Fed 23,826.00 39 Voc, Other.00 45 Skil Cnt, Bas, St.00 46 Skill Cntr, Fed.00 51 ESEA Disadvantaged, Fed 477,798.62 52 Other Title, ESEA, Fed 114,976.43 53 ESEA Migrant, Federal.00 54 Read First, Fed.00 55 LAP 546,658.90 56 St In, Ctr/Hm, D.00 57 St In, N/D, Fed.00 58 Sp/Plt Pgm, St 151,804.88 59 Inst. JAJ.00 61 Head Start, Fed.00 ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 11 Bd of Dir 85,066.79 12 Supt Off 414,612.67 13 Busns Off 510,181.79 14 HR 507,171.54 15 Pblc Rltn 24,804.22 21 Supv Inst 1,038,377.94 22 Lrn Resrc 357,218.95 23 Princ Off 2,120,184.40 24 Guid/Coun 1,009,276.32 25 Pupil M/S 590,873.25 26 Health 1,430,302.90 27 Teaching 19,111,903.71 28 Extracur 585,977.45 29 Pmt to SD 143,493.75 31 InstProDev 663,192.72 32 Inst Tech 620,461.45 33 Curriculum 260,370.92 41 Supervisn 119,695.35 42 Food 396,039.32 44 Operation 648,524.40 49 Transfers -36,609.18 51 Supervisn 217,211.18 52 Operation 1,276,386.47 53 Maintnce 206,856.48 56 Insurance 32,522.00 59 Transfers -104,671.90 61 Supv Bldg 30,899.79 62 Grnd Mnt 56,704.73 63 Oper Bldg 1,138,176.84 64 Maintnce 734,559.29 65 Utilities 858,883.47 67 Bldg Secu 12,757.66 68 Insurance 234,547.60 72 Info Sys 780,774.15 Page 1 of 2 OBJECT EXPENDITURE SUMMARY NO. OBJECT TITLE AMOUNT 0 Debit Transfer 261,220.13 1 Credit Transfer -261,220.13 2 Cert. Salaries 15,693,550.97 3 Class. Salaries 6,869,809.05 4 Employee Benefits 8,165,534.28 5 Supplies / Materials 2,307,491.36 6.00 7 Purchased Services 3,486,826.04 8 Travel 82,573.09 9 Capital Outlay 72,711.25 TOTAL ALL OBJECTS 36,678,496.04

COUNTY: 27 Program/Activity/Object Report Pierce For the Year Ended August 31, 2015 RUN: 12/10/2015 12:31:27 PM PROGRAM EXPENDITURE SUMMARY NO. PROGRAM TITLE AMOUNT 62 MS, Pro Dv, Fed.00 64 LEP, Fed.00 65 Tran Biling, St 73,950.07 67 Ind Ed, Fd, JOM.00 68 Ind Ed, Fd, ED 40,895.00 69 Comp, Othr 8,690.58 71 Traffic Safety.00 73 Summer School 3,850.91 74 Highly Capable 29,186.16 75 Prof Dev, State.00 76 Target Asst, Fed.00 78 Yth Trg Pm, Fed.00 79 Inst Pgm, Othr 455,155.76 81 Public Radio/TV.00 86 Comm Schools.00 88 Day Care 81,178.56 89 Othr Comm Srv 375,162.11 97 Distwide Suppt 5,535,057.53 98 Schl Food Serv 1,127,576.92 99 Pupil Transp 1,646,084.60 TOTAL ALL PROGRAMS 36,678,496.04 ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 73 Printing 81,834.39 74 Warehouse.00 75 Mtr Pool 63,665.53 83 Interest.00 84 Principal.00 85 Debt Expn.00 91 Publ Actv 456,267.70 TOTAL ALL ACTIVITIES 36,678,496.04 Page 2 of 2

COUNTY: 27 F-196 Annual Financial Statements Pierce Fiscal Year 2014-2015 RUN: 12/10/2015 12:31:28 PM SUPPLEMENTAL REPORTS AND SCHEDULES Program Matrix Data Requirements for Supplemental Reports Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Distorting Items Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Indirect Expenditures Schedule for Determining School District Federal Restricted and Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation Resource to Program Expenditure Report Preliminary Special Education Maintenance of Effort Preliminary Federal Cross-Cutting Maintenance of Effort Preliminary Vocational Education Maintenance of Effort Edit/Error Report

RUN: 12/10/2015 12:31:28 PM PROGRAM 01 - Basic Education COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 599,723.70 246.34 381,661.74 78,449.75 134,433.24 2,660.21 1,129.00 1,143.42 22 Lrn Resrc 357,218.95 151,057.51 83,649.82 98,927.87 23,520.74 63.01 23 Princ Off 2,120,184.40 346.16 1,168,689.55 390,998.61 537,821.52 8,335.04 13,474.00 519.52 24 Guid/Coun 817,125.56 448,563.21 110,444.66 211,974.32 225.40 44,613.24 1,304.73 25 Pupil M/S 408,945.45 1,299.95 252,529.91 111,147.77 5,203.07 2,94 1,398.38 34,426.37 26 Health 343,614.69 53.16 227,261.56 112,127.66 2,939.31 684.51 548.49 27 Teaching 12,691,512.85 121,160.93 8,754,286.83 213,843.52 3,010,868.89 290,839.68 295,856.46 4,656.54 28 Extracur 585,977.45 25,055.47 449,342.83 90,905.63 182.21 20,187.11 304.20 29 Pmt to SD 33,894.82 33,894.82 31 InstProDev 367,739.67 197.98 227,307.67 1,580.53 47,704.30 6,479.74 63,028.01 21,441.44 32 Inst Tech 497,948.09 108,544.61 44,533.69 344,869.79 33 Curriculum 218,204.88 215,751.46 2,427.75 25.67 01 TOTAL 19,042,090.51 121,951.41 11,157,975.09 1,916,645.80 4,400,444.89 901,006.65 478,234.90 31,405.40 34,426.37 Page 1 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 03 - Basic Education - Dropout Reengagement COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 65,17 65,17 03 TOTAL 65,17 65,17 Page 2 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 21 - Special Education, Supplemental, State COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 262,653.22 100,590.42 87,210.42 73,228.83 717.92 329.00 576.63 25 Pupil M/S 114,010.73 64,202.69 49,808.04 26 Health 1,071,328.29 561,629.22 54,173.29 203,844.14 93.82 251,106.14 481.68 27 Teaching 2,569,014.91 3,328.10 1,174,903.57 572,446.48 704,689.15 5,480.96 107,890.70 275.95 29 Pmt to SD 91,818.56 91,818.56 31 InstProDev 31,880.27 19,375.88 4,898.57 4,142.64 3,161.40 301.78 33 Curriculum 1,588.29 1,588.29 21 TOTAL 4,142,294.27 3,328.10 1,856,499.09 782,931.45 1,035,712.80 7,880.99 454,305.80 1,636.04 Page 3 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 22 - Special Education - Infants and Toddlers - State COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 40,964.00 40,964.00 22 TOTAL 40,964.00 40,964.00 Page 4 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 24 - Special Education, Supplemental, Federal COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 2,258.17 2,002.52 255.65 26 Health 15,355.89 13,665.81 1,690.08 27 Teaching 597,134.51 213,090.76 207,878.52 162,330.84 10,834.39 3,00 31 InstProDev 17,411.65 4,224.06 1,398.61 790.38 287.99 10,00 710.61 32 Inst Tech 36,359.88 36,359.88 33 Curriculum 16,059.01 16,059.01 24 TOTAL 684,579.11 2,002.52 217,314.82 209,277.13 163,121.22 77,207.08 13,00 2,656.34 Page 5 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 26 - Special Education, Institutions, State COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 26 Health 4.03 4.03 27 Teaching 51,802.99 1,152.27 36,027.48 10,991.01 158.08 3,315.45 158.70 31 InstProDev 376.66 322.30 54.36 26 TOTAL 52,183.68 1,152.27 36,349.78 11,045.37 158.08 3,315.45 162.73 Page 6 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 31 - Vocational, Basic, State COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 107,659.99 40,281.82 30,661.12 31,643.28 2,399.43 1,215.00 1,459.34 24 Guid/Coun 150,986.76 35,214.53 75,789.20 39,983.03 27 Teaching 1,315,105.49 5,788.45 873,645.08 20,763.50 319,937.97 48,449.53 46,299.53 221.43 31 InstProDev 36,085.34 16,283.71 2,302.62 55.44 10,131.57 7,312.00 32 Inst Tech 85,191.24 85,191.24 33 Curriculum 9,829.50 9,829.50 31 TOTAL 1,704,858.32 5,788.45 965,425.14 127,213.82 393,866.90 145,925.14 57,646.10 8,992.77 Page 7 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 34 - Middle School Career and Technical Education, State COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 66,082.86 50,175.02 15,907.84 27 Teaching 184,826.14 136,816.51 44,363.98 3,645.65 31 InstProDev 3,126.06 1,686.55 279.14 63 530.37 32 Inst Tech 468.06 468.06 34 TOTAL 254,503.12 188,678.08 60,550.96 4,113.71 63 530.37 Page 8 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 38 - Vocational, Federal COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 23,826.00 20 23,626.00 38 TOTAL 23,826.00 20 23,626.00 Page 9 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 51 - Disadvantaged (formerly Remediation) ESEA Disadvantaged, Federal COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 25 Pupil M/S 67,50 67,50 27 Teaching 345,546.50 164,750.41 60,271.85 91,541.81 127.43 28,855.00 31 InstProDev 62,482.67 35,964.00 10,561.67 8,079.86 7,877.14 33 Curriculum 2,269.45 2,269.45 51 TOTAL 477,798.62 67,50 200,714.41 60,271.85 102,103.48 2,396.88 36,934.86 7,877.14 Page 10 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 52 - Other Title Grants Under ESEA - Federal COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 31 InstProDev 114,976.43 29,730.84 9,995.59 75,25 52 TOTAL 114,976.43 29,730.84 9,995.59 75,25 Page 11 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 55 - Learning Assistance Program (LAP), State COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 534,704.83 190,390.88 169,140.21 165,570.38 2,303.94 7,299.42 31 InstProDev 2,100.23 1,769.98 330.25 33 Curriculum 9,853.84 9,853.84 55 TOTAL 546,658.90 192,160.86 169,140.21 165,900.63 12,157.78 7,299.42 Page 12 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 58 - Special and Pilot Programs, State COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 24 Guid/Coun 269.00 105.00 164.00 27 Teaching 137,411.20 115,243.65 21,672.15 35.00 21 250.40 31 InstProDev 14,124.68 8,344.19 1,526.98 3,59 663.51 58 TOTAL 151,804.88 123,587.84 23,199.13 14 3,964.00 913.91 Page 13 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 65 - Transitional Bilingual, State COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 69,858.43 37,411.24 14,462.08 16,670.35 592.55 722.21 31 InstProDev 1,031.51 268.74 49.31 48 233.46 32 Inst Tech 494.18 494.18 33 Curriculum 2,565.95 2,565.95 65 TOTAL 73,950.07 37,679.98 14,462.08 16,719.66 3,652.68 48 955.67 Page 14 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 68 - Indian Education, Federal, ED COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 24 Guid/Coun 40,895.00 29,055.08 11,839.92 68 TOTAL 40,895.00 29,055.08 11,839.92 Page 15 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 69 - Compensatory, Other COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 8,690.58 8,690.58 69 TOTAL 8,690.58 8,690.58 Page 16 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 73 - Summer School COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 3,850.91 3,253.24 597.67 73 TOTAL 3,850.91 3,253.24 597.67 Page 17 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 74 - Highly Capable COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 29,186.16 248.75 15,710.41 3,071.36 5,389.45 2,070.37 2,205.42 490.40 74 TOTAL 29,186.16 248.75 15,710.41 3,071.36 5,389.45 2,070.37 2,205.42 490.40 Page 18 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 79 - Instructional Programs, Other COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 27 Teaching 443,298.21 340,108.24 103,189.97 31 InstProDev 11,857.55 9,676.80 1,754.87 425.88 79 TOTAL 455,155.76 349,785.04 104,944.84 425.88 Page 19 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 88 - Day Care COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 91 Publ Actv 81,178.56 51,711.50 24,619.56 4,594.25 221.00 32.25 88 TOTAL 81,178.56 51,711.50 24,619.56 4,594.25 221.00 32.25 Page 20 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 89 - Other Community Services COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 44 Operation 72.97 27.82 45.15 91 Publ Actv 375,089.14 39,693.06 54.00 198,947.57 64,435.09 34,149.79 37,809.63 89 TOTAL 375,162.11 39,720.88 54.00 198,947.57 64,435.09 34,194.94 37,809.63 Page 21 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 97 - District-wide Support COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 11 Bd of Dir 85,066.79 277.00 10,70 822.63 462.84 66,276.55 6,527.77 12 Supt Off 414,612.67 3,869.66 168,788.18 111,004.72 82,808.11 8,824.06 34,724.96 4,592.98 13 Busns Off 510,181.79 3,151.34 337,689.41 125,380.94 19,994.73 20,363.84 3,601.53 14 HR 507,171.54 3,155.95 186,986.14 184,610.38 103,205.36 8,862.49 17,118.83 3,232.39 15 Pblc Rltn 24,804.22 213.10 3,143.20 1,092.99 3,116.60 17,238.33 25 Pupil M/S 417.07 87.38 18.33 134.79 176.57 61 Supv Bldg 30,899.79 10.52 90 17,963.61 10,882.06 814.46 278.40 50.74 62 Grnd Mnt 56,704.73 1,900.36 13,874.71 2,694.93 33,927.27 4,307.46 63 Oper Bldg 1,138,176.84 714,733.10 329,837.98 92,476.78 627.00 501.98 64 Maintnce 734,559.29 5,513.09 221,551.71 93,620.07 86,946.39 322,865.08 4,062.95 65 Utilities 858,883.47 8,28 384.11 850,219.36 67 Bldg Secu 12,757.66 12,757.66 68 Insurance 234,547.60 234,547.60 72 Info Sys 780,774.15 408.78 228,440.86 48,612.32 173,456.28 328,070.95 1,784.96 73 Printing 81,834.39-109,204.72 41,568.93 23,792.12 40,258.55 85,419.51 75 Mtr Pool 63,665.53-10,734.33 22,900.15 14,919.71 6,192.80 30,387.20 97 TOTAL 5,535,057.53 18,091.02-119,939.05 357,083.10 1,916,548.16 838,071.66 475,468.04 1,994,815.53 24,531.87 30,387.20 Page 22 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 98 - School Food Services COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 41 Supervisn 119,695.35 551.86 82,113.84 35,255.30 780.11 994.24 42 Food 396,039.32 396,039.32 44 Operation 648,451.43 372.28 358,155.05 236,660.27 32,065.87 12,501.61 798.67 7,897.68 49 Transfers -36,609.18-36,609.18 98 TOTAL 1,127,576.92 924.14-36,609.18 440,268.89 271,915.57 428,105.19 13,281.72 1,792.91 7,897.68 Page 23 of 24

RUN: 12/10/2015 12:31:28 PM PROGRAM 99 - Pupil Transportation COUNTY: 27 Pierce For the Year Ended August 31, 2015 (0) (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 29 Pmt to SD 17,780.37 17,780.37 51 Supervisn 217,211.18 1,464.86 139,046.71 65,690.56 1,965.78 8,873.86 169.41 52 Operation 1,276,386.47 680,663.29 355,386.20 133,969.30 106,367.68 53 Maintnce 206,856.48 90,951.13 39,983.13 48,858.50 27,063.72 56 Insurance 32,522.00 32,522.00 59 Transfers -104,671.90-104,671.90 99 TOTAL 1,646,084.60 1,464.86-104,671.90 910,661.13 461,059.89 184,793.58 192,607.63 169.41 Page 24 of 24

Data Requirements for Supplemental Reports COUNTY: 27 Pierce For the Year Ended August 31, 2015 RUN: 12/10/2015 12:31:30 PM Other Data Requirements and Certifications A. B. C. D. Enter the amount of E-Rate received by the school district either as the total discount or as a reimbursement amount which was coded in Revenue 2910. This amount may be a combination of both and should be displayed on the award by utility. Enter the amount of revenue received this year of Growth Management Act impact fees imposed under the authority of RCW 82.02.050 through 82.02.090 Enter the amount of revenue received this year of State Environmental Policy Act mitigation fees imposed under the authority of RCW 43.21C.060. Under RCW 28A.400.205 the district must certify "that it has spent the funds provided for cost-of-living increases on salaries and salary-related benefits." 36,472.53 Yes E. Enter the amount of Program 13 expenditures related to the Education Job s. Page 1 of 1