Sultan School District No. 311

RUN: 1/14/2016 1:39:18 PM E.S.D. 189 F-196 Annual Financial Statements COUNTY: 31 Snohomish 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

SULTAN SCHOOL DISTRICT NO. 311 F-196 ANNUAL FINANCIAL STATEMENTS FOR FISCAL YEAR 2014-2015 RUN: 1/14/2016 1:39:19 PM CERTIFICATION The Annual Financial Statements (Report F-196) for of Snohomish 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 21,145,339.94 20,448,501.95 15,552.00 681,285.99 577,977.19 1,259,263.18 ASB 271,869.32 304,970.14-33,100.82 134,075.93 100,975.11 Debt Service 313,587.47 279,40 50,35-16,162.53 217,206.98 201,044.45 Capital Projects 75,149.08 88,487.52-13,338.44 214,883.02 201,544.58 Transportation Vehicle 177,646.32 177,646.32 105,113.20 282,759.52 Permanent Total 21,983,592.13 21,121,359.61 65,902.00 796,330.52 1,249,256.32 2,045,586.84 Locked Date: Dec 15, 2015 Certification Page

Balance Sheet RUN: 1/14/2016 1:39:21 PM COUNTY: 31 Snohomish 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 378,915.11-318,392.82 2,218,000.21-55,810.05 1,316,366.96 27,859.41 3,566,938.82 29,163.91-1,810.31 79,620.89 106,974.49 6,094.45 156,435.70 194,95 357,480.15 35,917.48 180,199.47 216,116.95 177,528.14 105,231.38 282,759.52 627,619.09-320,203.13 2,374,435.91-55,810.05 1,876,368.70 27,859.41 4,530,269.93 DEFERRED OUTFLOWS OF RESOURCES: Deferred Outflows of Resources - Other TOTAL DEFERRED OUTFLOWS OF RESOURCES TOTAL ASSETS AND DEFERRED OUTFLOW OF RESOURCES 3,566,938.82 106,974.49 357,480.15 216,116.95 282,759.52 4,530,269.93 LIABILITIES: Accounts Payable Contracts Payable Current Accrued Interest Payable Accrued Salaries Anticipation Notes Payable 88,182.83 6,243.36 5,999.38 14,572.37 108,754.58 6,243.36 Page 1 of 2

Balance Sheet RUN: 1/14/2016 1:39:21 PM COUNTY: 31 Snohomish Governmental s August 31, 2015 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total LIABILITIES: Payroll Deductions and Taxes Payable -24,298.51-24,298.51 Due To Other Governmental Units 19,547.75 19,547.75 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 89,675.43 5,999.38 14,572.37 110,247.18 DEFERRED INFLOWS OF RESOURCES: Unavailable Revenue Unavailable Revenue - Taxes Receivable TOTAL DEFERRED INFLOWS OF RESOURCES 2,218,000.21 2,218,000.21 156,435.70 156,435.70 2,374,435.91 2,374,435.91 FUND BALANCE: Nonspendable Balance Restricted Balance Committed Balance Assigned Balance Unassigned Balance TOTAL FUND BALANCE 55,694.84 27,859.41 1,175,708.93 1,259,263.18 100,975.11 100,975.11 201,044.45 201,044.45 209,545.00-8,000.42 201,544.58 282,759.52 282,759.52 850,018.92 27,859.41 1,167,708.51 2,045,586.84 TOTAL LIABILITIES, DEFERRED INFLOW OF RESOURCES, AND FUND BALANCE 3,566,938.82 106,974.49 357,480.15 216,116.95 282,759.52 4,530,269.93 Page 2 of 2

RUN: 1/14/2016 1:39:22 PM E.S.D. 189 Statement of Revenues, Expenditures, and Changes in Balance COUNTY: 31 Snohomish Governmental s For the Year Ended August 31, 2015 General ASB Debt Service Capital Projects Transportation Vehicle Permanent Total REVENUES: Local 4,639,401.35 271,869.32 287,844.38 9,247.08 129.47 5,208,491.60 State 15,142,582.71 25,743.09 176,041.65 15,344,367.45 Federal 1,357,697.38 1,357,697.38 Federal Stimulus Other 5,658.50 5,658.50 TOTAL REVENUES 21,145,339.94 271,869.32 313,587.47 9,247.08 176,171.12 21,916,214.93 EXPENDITURES: CURRENT: Regular Instruction 11,125,845.76 11,125,845.76 Federal Stimulus Special Education 2,792,676.49 2,792,676.49 Vocational Education 656,457.15 656,457.15 Skill Center Compensatory Programs 999,177.43 999,177.43 Other Instructional Programs 72,570.32 72,570.32 Community Services Support Services 4,789,561.94 4,789,561.94 Student Activities/Other 304,970.14 304,970.14 CAPITAL OUTLAY: Sites 6,329.26 6,329.26 Building Equipment 15,552.00 15,552.00 Instructional Technology Energy 66,606.26 66,606.26 Transportation Equipment Sales and Lease Other 12,212.86 12,212.86 DEBT SERVICE: Principal 240,00 240,00 Interest and Other Charges 39,40 39,40 Bond/Levy Issuance TOTAL EXPENDITURES 20,448,501.95 304,970.14 279,40 88,487.52 21,121,359.61 Page 1 of 2

RUN: 1/14/2016 1:39:22 PM E.S.D. 189 Statement of Revenues, Expenditures, and Changes in Balance COUNTY: 31 Snohomish 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 696,837.99-33,100.82 34,187.47-79,240.44 176,171.12 794,855.32 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) -15,552.00-15,552.00-50,35-50,35 65,902.00 65,902.00 1,475.20 1,475.20 65,902.00-65,902.00 1,475.20 1,475.20 EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES 681,285.99-33,100.82-16,162.53-13,338.44 177,646.32 796,330.52 BEGINNING TOTAL FUND BALANCE 577,977.19 134,075.93 217,206.98 214,883.02 105,113.20 1,249,256.32 Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 1,259,263.18 100,975.11 201,044.45 201,544.58 282,759.52 2,045,586.84 Page 2 of 2

RUN: 1/14/2016 1:39:24 PM E.S.D. 189 Budgetary Comparison Schedule COUNTY: 31 Snohomish 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 4,475,714.00 14,272,64 1,413,372.00 515,50 20,677,226.00 11,051,053.00 2,979,981.00 490,211.00 965,538.00 578,825.00 4,591,064.00 ACTUAL 4,639,401.35 15,142,582.71 1,357,697.38 5,658.50 21,145,339.94 11,125,845.76 2,792,676.49 656,457.15 999,177.43 72,570.32 4,789,561.94 12,212.86 Variance with Final Budget POSITIVE (NEGATIVE) 163,687.35 869,942.71-55,674.62-509,841.50 468,113.94-74,792.76 187,304.51-166,246.15-33,639.43 506,254.68-198,497.94-12,212.86 DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 20,656,672.00 20,448,501.95 208,170.05 REVENUES OVER (UNDER) EXPENDITURES 20,554.00 696,837.99 676,283.99 Page 1 of 2

RUN: 1/14/2016 1:39:24 PM E.S.D. 189 Budgetary Comparison Schedule COUNTY: 31 Snohomish 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 ACTUAL -15,552.00-15,552.00 Variance with Final Budget POSITIVE (NEGATIVE) -15,552.00-15,552.00 EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES 20,554.00 681,285.99 660,731.99 BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 140,00 160,554.00 577,977.19 1,259,263.18 437,977.19 1,098,709.18 Page 2 of 2

RUN: 1/14/2016 1:39:28 PM E.S.D. 189 Budgetary Comparison Schedule COUNTY: 31 Snohomish 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 288,036.00 288,036.00 323,917.00 ACTUAL 271,869.32 271,869.32 304,970.14 Variance with Final Budget POSITIVE (NEGATIVE) -16,166.68-16,166.68 18,946.86 DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 323,917.00 304,970.14 18,946.86 REVENUES OVER (UNDER) EXPENDITURES -35,881.00-33,100.82 2,780.18 Page 1 of 2

RUN: 1/14/2016 1:39:28 PM E.S.D. 189 Budgetary Comparison Schedule COUNTY: 31 Snohomish 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 -35,881.00-33,100.82 2,780.18 BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 134,076.00 98,195.00 134,075.93 100,975.11-0.07 2,780.11 Page 2 of 2

RUN: 1/14/2016 1:39:30 PM E.S.D. 189 Budgetary Comparison Schedule COUNTY: 31 Snohomish 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 282,43 12,00 294,43 ACTUAL 287,844.38 25,743.09 313,587.47 Variance with Final Budget POSITIVE (NEGATIVE) 5,414.38 13,743.09 19,157.47 DEBT SERVICE: Principal Interest and Other Charges TOTAL EXPENDITURES 240,00 44,40 284,40 240,00 39,40 279,40 5,00 5,00 REVENUES OVER (UNDER) EXPENDITURES 10,03 34,187.47 24,157.47 Page 1 of 2

RUN: 1/14/2016 1:39:30 PM E.S.D. 189 Budgetary Comparison Schedule COUNTY: 31 Snohomish 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 -10,00-10,00 ACTUAL -50,35-50,35 Variance with Final Budget POSITIVE (NEGATIVE) -40,35-40,35 EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES 3-16,162.53-16,192.53 BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 177,00 177,03 217,206.98 201,044.45 40,206.98 24,014.45 Page 2 of 2

RUN: 1/14/2016 1:39:32 PM E.S.D. 189 Budgetary Comparison Schedule COUNTY: 31 Snohomish 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 9,239.00 39,50 48,739.00 9,718.00 25,552.00 63,696.00 ACTUAL 9,247.08 9,247.08 6,329.26 15,552.00 66,606.26 Variance with Final Budget POSITIVE (NEGATIVE) 8.08-39,50-39,491.92 3,388.74 10,00-2,910.26 Page 1 of 2

RUN: 1/14/2016 1:39:32 PM E.S.D. 189 Budgetary Comparison Schedule COUNTY: 31 Snohomish Capital Projects For The Year Ended August 31, 2015 DEBT SERVICE: Bond/Levy Issuance and/or Election Principal Interest and Other Charges TOTAL EXPENDITURES 98,966.00 88,487.52 10,478.48 REVENUES OVER (UNDER) EXPENDITURES 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) -50,227.00 FINAL BUDGET 66,85 66,85-79,240.44 ACTUAL 65,902.00 65,902.00-29,013.44 Variance with Final Budget POSITIVE (NEGATIVE) -948.00-948.00 EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES 16,623.00-13,338.44-29,961.44 BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 214,883.00 231,506.00 214,883.02 201,544.58 0.02-29,961.42 Page 2 of 2

RUN: 1/14/2016 1:39:34 PM E.S.D. 189 Budgetary Comparison Schedule COUNTY: 31 Snohomish 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 4 166,208.00 166,248.00 250,00 ACTUAL 129.47 176,041.65 176,171.12 Variance with Final Budget POSITIVE (NEGATIVE) 89.47 9,833.65 9,923.12 250,00 DEBT SERVICE: Bond/Levy Issuance and/or Election Principal Interest and Other Charges TOTAL EXPENDITURES 250,00 250,00 Page 1 of 2

RUN: 1/14/2016 1:39:34 PM E.S.D. 189 Budgetary Comparison Schedule COUNTY: 31 Snohomish Transportation Vehicle For The Year Ended August 31, 2015 REVENUES OVER (UNDER) EXPENDITURES 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) -83,752.00 FINAL BUDGET 176,171.12 ACTUAL 1,475.20 1,475.20 Variance with Final 259,923.12 Budget POSITIVE (NEGATIVE) 1,475.20 1,475.20 EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES -83,752.00 177,646.32 261,398.32 BEGINNING TOTAL FUND BALANCE Prior Year(s) Corrections or Restatements ENDING TOTAL FUND BALANCE 100,00 16,248.00 105,113.20 282,759.52 5,113.20 266,511.52 Page 2 of 2

COUNTY: 31 Snohomish Statement Of Fiduciary Net Position Fiduciary s August 31, 2015 RUN: 1/14/2016 1:39:37 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 Other Trust Page 1 of 1

Statement of Changes in Fiduciary Net Position RUN: 1/14/2016 1:39:38 PM COUNTY: 31 Snohomish 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 Other Trust Net Increase (Decrease) Net Position--Beginning Prior Year(s) Corrections or Restatements NET POSITION--ENDING Page 1 of 1

COUNTY: 31 Schedule of Long-Term Liabilities: GENERAL FUND Snohomish For the Year Ended August 31, 2015 RUN: 1/14/2016 1:39:40 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 153,629.62 298,420.89 208,968.87 34,085.46 103,918.31 119,544.16 403,471.45 34,085.46 110,219.33 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 5,782,463.00 1,513,277.00 703,11 1,364,73 5,782,463.00 1,513,277.00 703,11 1,364,73 Total Long-Term Liabilities 452,050.51 9,572,548.87 138,003.77 9,886,595.61 144,304.79 Page 1 of 1

COUNTY: 31 Schedule of Long-Term Liabilities: DEBT SERVICE FUND Snohomish For the Year Ended August 31, 2015 RUN: 1/14/2016 1:39:41 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 1,025,00 240,00 785,00 250,00 Non-Voted Debt Non-Voted Bonds LOCAL Program Proceeds Total Long-Term Liabilities 1,025,00 240,00 785,00 250,00 Page 1 of 1

COUNTY: 31 Schedule of Long-Term Liabilities: CAPITAL PROJECTS FUND Snohomish For the Year Ended August 31, 2015 RUN: 1/14/2016 1:39:42 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: 31 Schedule of Long-Term Liabilities: TRANSPORTATION VEHICLE FUND Snohomish For the Year Ended August 31, 2015 RUN: 1/14/2016 1:39:44 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: 31 Report of Revenues and Other Financing Sources Snohomish For the Year Ended August 31, 2015 RUN: 1/14/2016 1:39:45 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 4,114,293.18 84,732.91 4,199,026.09 276,830.82 11,013.71 287,844.53 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 50,470.19 16,055.00 22,836.64 191,685.49 1,485.42 17,864.29 36,835.99 15,231.00 46,972.83 99.46 40,838.95-0.15 258.56 8,988.52 129.47 Page 1 of 7

COUNTY: 31 Report of Revenues and Other Financing Sources Snohomish For the Year Ended August 31, 2015 RUN: 1/14/2016 1:39:45 PM General Debt Service Capital Projects Transportation Vehicle LOCAL SUPPORT NONTAX 2000 TOTAL LOCAL SUPPORT NONTAX 440,375.26-0.15 9,247.08 129.47 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 10,243,565.45 471,048.36 983,605.80 373,381.24 12,071,600.85 25,743.09 25,743.09 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 1,442,769.63 26,912.18 408,246.38 84,486.17 152,385.18 18,574.39 16,750.35 920,857.58 Page 2 of 7

COUNTY: 31 Report of Revenues and Other Financing Sources Snohomish For the Year Ended August 31, 2015 RUN: 1/14/2016 1:39:45 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 3,070,981.86 176,041.65 176,041.65 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 757.72 5,495.43 6,253.15 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 437,370.35 9,232.20 Page 3 of 7

COUNTY: 31 Report of Revenues and Other Financing Sources Snohomish For the Year Ended August 31, 2015 RUN: 1/14/2016 1:39:45 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 195,385.83 112,264.82 17,943.61 529,368.59 Page 4 of 7

COUNTY: 31 Report of Revenues and Other Financing Sources Snohomish For the Year Ended August 31, 2015 RUN: 1/14/2016 1:39:45 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 74.50 Page 5 of 7

COUNTY: 31 Report of Revenues and Other Financing Sources Snohomish For the Year Ended August 31, 2015 RUN: 1/14/2016 1:39:45 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 49,804.33 1,351,444.23 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 REVENUES FROM OTHER ENTITITES 8100 Governmental Entities 8188 Day Care 8189 Community Services 5,658.50 Page 6 of 7

COUNTY: 31 Report of Revenues and Other Financing Sources Snohomish For the Year Ended August 31, 2015 RUN: 1/14/2016 1:39:45 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 5,658.50 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 65,902.00 65,902.00 1,475.20 1,475.20 TOTAL REVENUES AND OTHER FINANCING SOURCES 21,145,339.94 313,587.47 75,149.08 177,646.32 Page 7 of 7

COUNTY: 31 Program/Activity/Object Report Snohomish For the Year Ended August 31, 2015 RUN: 1/14/2016 1:39:47 PM NO. PROGRAM TITLE PROGRAM EXPENDITURE SUMMARY 01 Basic Education 10,248,835.78 02 ALE 854,714.98 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 2,336,343.67 22 Sp Ed, Infants and Toddlers, State 25 Sp Ed, Infants and Toddlers, Federal AMOUNT 22,295.00 24,066.74 24 Sp Ed, Sup, Fed 432,266.08.00 26 Sp Ed, Inst, St.00 29 Sp Ed, Oth, Fed.00 31 Voc, Basic, St 569,133.49 34 MidSchCar/Tec 78,091.46 38 Voc, Fed 9,232.20 39 Voc, Other.00 45 Skil Cnt, Bas, St.00 46 Skill Cntr, Fed.00 51 ESEA Disadvantaged, Fed 194,293.99 52 Other Title, ESEA, Fed 112,264.82 53 ESEA Migrant, Federal.00 54 Read First, Fed.00 55 LAP 457,119.75 56 St In, Ctr/Hm, D.00 57 St In, N/D, Fed.00 58 Sp/Plt Pgm, St 78,771.84 59 Inst. JAJ.00 61 Head Start, Fed.00 ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 11 Bd of Dir 143,936.04 12 Supt Off 400,122.62 13 Busns Off 447,033.48 14 HR 150,212.31 15 Pblc Rltn 3,757.48 21 Supv Inst 162,226.89 22 Lrn Resrc 359,464.97 23 Princ Off 1,275,890.21 24 Guid/Coun 433,281.84 25 Pupil M/S 127,314.47 26 Health 424,968.01 27 Teaching 11,619,884.73 28 Extracur 407,244.27 29 Pmt to SD 606,343.45 31 InstProDev 175,185.59 32 Inst Tech 12,458.73 33 Curriculum 42,463.99 41 Supervisn 14,641.82 42 Food 259,348.91 44 Operation 511,428.50 49 Transfers.00 51 Supervisn 72,690.32 52 Operation 839,898.52 53 Maintnce 178,156.57 56 Insurance 23,348.00 59 Transfers -115,922.36 61 Supv Bldg 80,111.79 62 Grnd Mnt 110,086.48 63 Oper Bldg 556,348.22 64 Maintnce 299,341.27 65 Utilities 509,065.26 67 Bldg Secu 14,973.81 68 Insurance 148,787.66 72 Info Sys 119,418.74 Page 1 of 2 OBJECT EXPENDITURE SUMMARY NO. OBJECT TITLE AMOUNT 0 Debit Transfer 115,922.36 1 Credit Transfer -115,922.36 2 Cert. Salaries 8,829,994.41 3 Class. Salaries 3,517,314.22 4 Employee Benefits 4,423,874.05 5 Supplies / Materials 929,025.24 6.00 7 Purchased Services 2,698,128.19 8 Travel 37,952.98 9 Capital Outlay 12,212.86 TOTAL ALL OBJECTS 20,448,501.95

COUNTY: 31 Program/Activity/Object Report Snohomish For the Year Ended August 31, 2015 RUN: 1/14/2016 1:39:47 PM PROGRAM EXPENDITURE SUMMARY NO. PROGRAM TITLE AMOUNT 62 MS, Pro Dv, Fed.00 64 LEP, Fed 17,943.61 65 Tran Biling, St 138,783.42 67 Ind Ed, Fd, JOM.00 68 Ind Ed, Fd, ED.00 69 Comp, Othr.00 71 Traffic Safety 16,417.89 73 Summer School.00 74 Highly Capable 19,247.30 75 Prof Dev, State.00 76 Target Asst, Fed.00 78 Yth Trg Pm, Fed.00 79 Inst Pgm, Othr 36,905.13 81 Public Radio/TV.00 86 Comm Schools.00 88 Day Care.00 89 Othr Comm Srv.00 97 Distwide Suppt 3,018,184.52 98 Schl Food Serv 785,419.23 99 Pupil Transp 998,171.05 TOTAL ALL PROGRAMS 20,448,501.95 ACTIVITY EXPENDITURE SUMMARY NO. ACTIVITY TITLE AMOUNT 73 Printing.00 74 Warehouse.00 75 Mtr Pool 34,989.36 83 Interest.00 84 Principal.00 85 Debt Expn.00 91 Publ Actv.00 TOTAL ALL ACTIVITIES 20,448,501.95 Page 2 of 2

COUNTY: 31 F-196 Annual Financial Statements Snohomish Fiscal Year 2014-2015 RUN: 1/14/2016 1:39:48 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: 1/14/2016 1:39:49 PM PROGRAM 01 - Basic Education COUNTY: 31 Snohomish 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 29,020.44 21,194.26 1,570.89 6,255.29 22 Lrn Resrc 343,467.28 237,314.55 17,333.55 77,514.63 9,710.99 1,593.56 23 Princ Off 1,157,453.63 2,055.24 604,171.13 221,202.14 279,517.02 44,000.28 6,062.21 445.61 24 Guid/Coun 422,390.34 2,601.93 284,130.33 23,880.43 109,276.41 984.25 1,476.00 40.99 25 Pupil M/S 127,314.47 29,333.80 14,366.36 4,517.11 79,097.20 26 Health 76,472.02 42,180.99 20,574.77 13,551.26 165.00 27 Teaching 7,684,102.64 1,944.49 5,084,918.07 380,716.95 1,811,680.02 226,584.45 174,773.08 3,485.58 28 Extracur 407,244.27 100,497.80 266,685.40 37,599.79 248.68 2,182.15 30.45 31 InstProDev 1,370.69 772.85 597.84 01 TOTAL 10,248,835.78 107,872.31 6,231,728.34 982,904.15 2,356,784.29 300,194.86 265,349.20 4,002.63 Page 1 of 21

RUN: 1/14/2016 1:39:49 PM PROGRAM 02 - Alternative Learning Experience COUNTY: 31 Snohomish 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 3,166.62 2,10 592.32 474.30 23 Princ Off 118,436.58 49,740.60 35,226.41 32,986.92 16.65 466.00 24 Guid/Coun 370.32 316.65 53.67 27 Teaching 317,698.28 801.32 233,737.32 77,925.56 1,127.84 2,380.48 1,725.76 29 Pmt to SD 415,043.18 415,043.18 02 TOTAL 854,714.98 801.32 285,577.92 36,135.38 111,440.45 1,144.49 417,889.66 1,725.76 Page 2 of 21

RUN: 1/14/2016 1:39:49 PM PROGRAM 03 - Basic Education - Dropout Reengagement COUNTY: 31 Snohomish 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 22,295.00 22,295.00 03 TOTAL 22,295.00 22,295.00 Page 3 of 21

RUN: 1/14/2016 1:39:49 PM PROGRAM 21 - Special Education, Supplemental, State COUNTY: 31 Snohomish 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 56,813.70 43,683.79 431.39 11,949.52 179.14 569.86 26 Health 311,590.86 237,840.17 73,750.69 27 Teaching 1,967,939.11 727.84 694,718.05 580,163.73 564,291.85 15,380.60 112,613.28 43.76 21 TOTAL 2,336,343.67 727.84 976,242.01 580,595.12 649,992.06 15,559.74 113,183.14 43.76 Page 4 of 21

RUN: 1/14/2016 1:39:49 PM PROGRAM 22 - Special Education - Infants and Toddlers - State COUNTY: 31 Snohomish 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 24,066.74 24,066.74 22 TOTAL 24,066.74 24,066.74 Page 5 of 21

RUN: 1/14/2016 1:39:49 PM PROGRAM 24 - Special Education, Supplemental, Federal COUNTY: 31 Snohomish 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 22,205.47 17,473.54 4,731.93 27 Teaching 241,055.34 224.09 62,030.87 53,059.77 50,621.04 3,550.12 71,271.68 297.77 29 Pmt to SD 169,005.27 169,005.27 24 TOTAL 432,266.08 224.09 79,504.41 53,059.77 55,352.97 3,550.12 240,276.95 297.77 Page 6 of 21

RUN: 1/14/2016 1:39:49 PM PROGRAM 31 - Vocational, Basic, State COUNTY: 31 Snohomish 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 9,386.13 5,970.27 3,415.86 22 Lrn Resrc 15,997.69 12,169.77 3,827.92 24 Guid/Coun 9,491.06 7,120.49 2,370.57 27 Teaching 533,088.24 400,254.97 130,171.87 2,661.40 31 InstProDev 1,170.37 1,170.37 31 TOTAL 569,133.49 419,545.23 5,970.27 139,786.22 2,661.40 1,170.37 Page 7 of 21

RUN: 1/14/2016 1:39:49 PM PROGRAM 34 - Middle School Career and Technical Education, State COUNTY: 31 Snohomish 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 78,091.46 58,904.76 19,141.40 45.30 34 TOTAL 78,091.46 58,904.76 19,141.40 45.30 Page 8 of 21

RUN: 1/14/2016 1:39:49 PM PROGRAM 38 - Vocational, Federal COUNTY: 31 Snohomish 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 9,232.20 8,662.06 570.14 38 TOTAL 9,232.20 8,662.06 570.14 Page 9 of 21

RUN: 1/14/2016 1:39:49 PM PROGRAM 51 - Disadvantaged (formerly Remediation) ESEA Disadvantaged, Federal COUNTY: 31 Snohomish 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 5,551.25 4,368.44 1,182.81 27 Teaching 122,863.69 62,229.48 16,981.78 33,228.96 9,559.47 864.00 31 InstProDev 23,415.06 10,475.81 1,631.48 142.65 10,988.02 177.10 33 Curriculum 42,463.99 42,463.99 51 TOTAL 194,293.99 77,073.73 16,981.78 36,043.25 52,166.11 11,852.02 177.10 Page 10 of 21

RUN: 1/14/2016 1:39:49 PM PROGRAM 52 - Other Title Grants Under ESEA - Federal COUNTY: 31 Snohomish 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 16,654.04 13,105.12 3,548.92 27 Teaching 76.60 7 6.60 31 InstProDev 95,534.18 404.55 34,857.32 4,181.96 1,163.95 30,479.84 24,446.56 52 TOTAL 112,264.82 404.55 48,032.44 7,737.48 1,163.95 30,479.84 24,446.56 Page 11 of 21

RUN: 1/14/2016 1:39:49 PM PROGRAM 55 - Learning Assistance Program (LAP), State COUNTY: 31 Snohomish 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 19,429.24 15,289.22 4,140.02 27 Teaching 437,690.51 211,759.02 86,468.98 116,506.64 22,955.87 55 TOTAL 457,119.75 227,048.24 86,468.98 120,646.66 22,955.87 Page 12 of 21

RUN: 1/14/2016 1:39:49 PM PROGRAM 58 - Special and Pilot Programs, State COUNTY: 31 Snohomish 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 1,030.12 1,006.27 23.85 27 Teaching 25,066.29 2,015.71 18,038.81 645.70 2,665.48 1,700.59 31 InstProDev 40,216.70 942.44 16,429.70 596.60 2,642.43 4,950.30 11,359.29 3,295.94 32 Inst Tech 12,458.73 12,458.73 58 TOTAL 78,771.84 3,964.42 34,468.51 1,242.30 5,307.91 19,133.47 11,359.29 3,295.94 Page 13 of 21

RUN: 1/14/2016 1:39:49 PM PROGRAM 64 - Limited English Proficiency, Federal COUNTY: 31 Snohomish 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 4,465.02 271.02 3,75 444.00 31 InstProDev 13,478.59 8,184.52 2,576.01 318.06 2,40 64 TOTAL 17,943.61 8,184.52 2,576.01 589.08 6,15 444.00 Page 14 of 21

RUN: 1/14/2016 1:39:49 PM PROGRAM 65 - Transitional Bilingual, State COUNTY: 31 Snohomish 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 138,783.42 83,502.51 8,518.82 28,939.06 17,213.54 119.70 489.79 65 TOTAL 138,783.42 83,502.51 8,518.82 28,939.06 17,213.54 119.70 489.79 Page 15 of 21

RUN: 1/14/2016 1:39:49 PM PROGRAM 71 - Traffic Safety COUNTY: 31 Snohomish 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 16,417.89 12,892.35 2,661.73 758.81 105.00 71 TOTAL 16,417.89 12,892.35 2,661.73 758.81 105.00 Page 16 of 21

RUN: 1/14/2016 1:39:49 PM PROGRAM 74 - Highly Capable COUNTY: 31 Snohomish 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 19,247.30 11,417.24 14.16 3,810.79 971.09 2,975.00 59.02 74 TOTAL 19,247.30 11,417.24 14.16 3,810.79 971.09 2,975.00 59.02 Page 17 of 21

RUN: 1/14/2016 1:39:49 PM PROGRAM 79 - Instructional Programs, Other COUNTY: 31 Snohomish 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 36,905.13 24,065.65 12,839.48 79 TOTAL 36,905.13 24,065.65 12,839.48 Page 18 of 21

RUN: 1/14/2016 1:39:49 PM PROGRAM 97 - District-wide Support COUNTY: 31 Snohomish 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 143,936.04 166.92 143,667.50 101.62 12 Supt Off 400,122.62 502.87 152,70 57,778.27 74,607.38 97,188.20 17,071.19 274.71 13 Busns Off 447,033.48 681.40 71,331.63 252,072.02 88,376.84 13,984.53 20,477.24 109.82 14 HR 150,212.31 457.10 51,840.57 51,159.02 35,275.97 5,007.28 6,301.40 170.97 15 Pblc Rltn 3,757.48 3,757.48 61 Supv Bldg 80,111.79 56,327.47 22,346.16 475.45 962.71 62 Grnd Mnt 110,086.48 58,723.79 31,291.07 15,820.74 4,250.88 63 Oper Bldg 556,348.22 300,251.80 153,140.72 47,000.70 55,955.00 64 Maintnce 299,341.27 132,642.74 44,518.77 44,196.55 77,983.21 65 Utilities 509,065.26 509,065.26 67 Bldg Secu 14,973.81 38.80 14,935.01 68 Insurance 148,787.66 148,787.66 72 Info Sys 119,418.74 286.46 33,652.40 85,370.08 109.80 75 Mtr Pool 34,989.36 4,737.66 2,348.16 16,477.00 13.00 11,413.54 97 TOTAL 3,018,184.52 1,927.83 275,872.20 913,692.77 451,905.07 274,008.57 1,088,597.62 766.92 11,413.54 Page 19 of 21

RUN: 1/14/2016 1:39:49 PM PROGRAM 98 - School Food Services COUNTY: 31 Snohomish 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 14,641.82 9,050.10 3,751.42 240.30 1,60 42 Food 259,348.91 50,555.06 208,793.85 44 Operation 511,428.50 178,887.09 105,721.24 17,694.49 208,148.24 178.12 799.32 98 TOTAL 785,419.23 187,937.19 109,472.66 68,489.85 418,542.09 178.12 799.32 Page 20 of 21

RUN: 1/14/2016 1:39:49 PM PROGRAM 99 - Pupil Transportation COUNTY: 31 Snohomish 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 51 Supervisn 72,690.32 51,111.61 18,955.80 316.24 1,412.71 893.96 52 Operation 839,898.52 484,544.91 248,243.03 99,299.16 7,249.91 561.51 53 Maintnce 178,156.57 84,071.36 42,237.73 40,141.53 11,705.95 56 Insurance 23,348.00 23,348.00 59 Transfers -115,922.36-115,922.36 99 TOTAL 998,171.05-115,922.36 619,727.88 309,436.56 139,756.93 43,716.57 1,455.47 Page 21 of 21

Data Requirements for Supplemental Reports COUNTY: 31 Snohomish For the Year Ended August 31, 2015 RUN: 1/14/2016 1:39:51 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." 40,383.95 Yes E. Enter the amount of Program 13 expenditures related to the Education Job s. Page 1 of 1

RUN: 1/14/2016 1:39:52 PM COUNTY: 31 Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate Snohomish For the Year Ended August 31, 2015 1. Fire District Payment RCW 52.30.020 Total expenditures paid to fire protection districts for fire protection services. Eligible school districts received reimbursement in the July apportionment payment (Revenue Account 3100) for fire protection services purchased during the calendar year (see Report 1191, line C.7. for the amount of payment). Fire district reimbursement is provided solely for the purpose of paying for fire protection services. Therefore, any such reimbursement not used to pay for fire protection services must be recovered by OSPI. School districts that did not receive payment are not required to make an entry in this item number. 2,459.38 2. Indirect Rate for State Revenue Recoveries (b/c) (SYSTEM CALCULATED) a) Total All Programs (SYSTEM CALCULATED) b) Total Program 97 Districtwide Support (SYSTEM CALCULATED) c) Total All Programs less Program 97 Districtwide Support (a-b) (SYSTEM CALCULATED) 0.173 20,448,501.95 3,018,184.52 17,430,317.43 Page 1 of 1

COUNTY: 31 Snohomish DISTORTING ITEMS Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed with Carry-Forward For the Year Ended August 31, 2015 RUN: 1/14/2016 1:39:54 PM 1. Flow-through funds for program 01-89, 98, and 99 2. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 11, Board of Directors. 3. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 12, Superintendents Office. 4. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 13, Business Office. 5. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 14, Human Resources. 6. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 25, Pupil Management & Safety. 7. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 61, Supervision. 8. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 62, Grounds Maintenance. 9. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 63, Operation of Buildings. 10. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 64, Maintenance. 11. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 65, Utilities. 12. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 67, Buildings and Property Security. 13. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 68, Insurance. Page 1 of 2