FINANCIAL STATEMENTS FOR THE PERIOD ENDING FEBRUARY 28, 2017
TABLE OF CONTENTS PAGE ALL GOVERNMENTAL FUND TYPES Combined Balance Sheet 1-2 ALL PROPRIETARY FUND TYPES Combined Balance Sheet 3-4 GENERAL OPERATING FUND Statement of Revenues, Expenditures and Changes in Fund Balance 5-12 Statement of Expenditures by Function and Changes in Fund Balance 13-15 SPECIAL REVENUE-OTHER FUND Statement of Revenues, Expenditures and Changes in Fund Balances 16-20 Statement of Expenditures by Function and Changes in Fund Balances 21-22 SPECIAL REVENUE-FOOD SERVICES Statement of Revenues, Expenditures and Changes in Fund Balance 23-26 DEBT SERVICE FUND Statement of Revenues, Expenditures and Changes in Fund Balances 27 CAPITAL PROJECTS FUND Statement of Revenues, Expenditures and Changes in Fund Balances 28-29 Statement of Expenditures by Project and Changes in Fund Balances 30-31 CASUALTY INSURANCE TRUST FUND Statement of Revenues, Expenditures and Changes in Fund Balances 32-33 MEDICAL INSURANCE TRUST FUND Statement of Revenues, Expenditures and Changes in Fund Balances 34-35 BEFORE / AFTER CHILD CARE Statement of Revenues, Expenditures and Changes in Fund Balance 36-38 APPENDIX A Budget Variances 39-42
COMBINED BALANCE SHEET ALL GOVERNMENTAL TYPES GOVERNMENTAL FUND TYPES SPECIAL DEBT CAPITAL GENERAL REVENUE SERVICE PROJECTS TOTAL ASSETS: Cash and cash equivalents... $ 37,114,405 $ 8,109,386 $ 0 $ 24,643,166 $ 69,866,957 Cash and investments with trustee... 0 0 3,962,886 12,392,103 16,354,989 Investments... 107,467,136 0 0 90,301,406 197,768,542 Total cash and investments... $ 144,581,541 $ 8,109,386 $ 3,962,886 $ 127,336,675 $ 283,990,488 Accounts and interest receivable... $ 141,668 $ 32 $ 0 $ 61,880 $ 203,580 Due from other agencies... 0 2,771,213 0 2,343,911 5,115,124 Inventory... 702,871 1,670,718 0 0 2,373,589 TOTAL ASSETS $ 145,426,080 $ 12,551,349 $ 3,962,886 $ 129,742,466 $ 291,682,781 Page 1
COMBINED BALANCE SHEET ALL GOVERNMENTAL TYPES GOVERNMENTAL FUND TYPES SPECIAL DEBT CAPITAL GENERAL REVENUE SERVICE PROJECTS TOTAL LIABILITIES: Accounts and contracts payable and accrued expenditures/expenses... $ 3,108,947 $ 895,239 $ 0 $ 80,539 $ 4,084,725 Accrued payroll taxes and employee benefits... 7,795,007 0 0 0 7,795,007 Due to other agencies... 4,192 829 0 30 5,051 Unearned revenue... 709,304 403,781 0 0 1,113,085 TOTAL LIABILITIES $ 11,617,450 $ 1,299,849 $ 0 $ 80,569 $ 12,997,868 DEFERRED INFLOWS $ 0 $ 0 $ 0 $ 17,949 $ 17,949 FUND EQUITY: Nonspendable... $ 702,871 $ 1,670,718 $ 0 $ 0 $ 2,373,589 Restricted... 4,732,721 9,580,782 3,962,886 126,329,162 144,605,551 Assigned 104,511,906 0 0 3,314,786 107,826,692 Unassigned: School Board Contingency 19,880,369 0 0 0 19,880,369 Other... 3,980,763 0 0 0 3,980,763 TOTAL FUND EQUITY $ 133,808,630 $ 11,251,500 $ 3,962,886 $ 129,643,948 $ 278,666,964 TOTAL LIABILITIES, DEFERRED INFLOWS, AND FUND EQUITY $ 145,426,080 $ 12,551,349 $ 3,962,886 $ 129,742,466 $ 291,682,781 Page 2
COMBINED BALANCE SHEET/NET POSITION ALL PROPRIETARY TYPES PROPRIETARY FUND TYPES INTERNAL / ENTERPRISE SERVICES CASUALTY MEDICAL SCHOOL AGE INSURANCE INSURANCE CHILD CARE TOTAL ASSETS: Cash and cash equivalents... $ 0 $ 9,274,567 $ 2,891,466 $ 12,166,033 Investments... 12,888,857 12,537,485 0 25,426,342 Total cash and investments... $ 12,888,857 $ 21,812,052 $ 2,891,466 $ 37,592,375 Accounts and interest receivable... 43,445 36,364 0 79,809 Fixed assets... 0 0 68,824 68,824 TOTAL ASSETS $ 12,932,302 $ 21,848,416 $ 2,960,290 $ 37,741,008 DEFERRED OUTFLOWS - PENSION $ 0 $ 0 $ 550,696 $ 550,696 TOTAL ASSETS AND DEFERRED OUTFLOWS $ 12,932,302 $ 21,848,416 $ 3,510,986 $ 38,291,704 Page 3
COMBINED BALANCE SHEET/NET POSITION ALL PROPRIETARY TYPES PROPRIETARY FUND TYPES INTERNAL / ENTERPRISE SERVICES CASUALTY MEDICAL SCHOOL AGE INSURANCE INSURANCE CHILD CARE TOTAL LIABILITIES: Accounts and contracts payable and accrued expenditures/expenses $ 2,329 $ 1,534 $ 9,322 $ 13,185 OPEB - Obligations 0 0 404,535 404,535 Estimated liability on insurance risks & pending claims 12,018,873 3,957,048 0 15,975,921 Liability for compensated absences... 0 0 209,093 209,093 Pensions... 0 0 2,017,673 2,017,673 TOTAL LIABILITIES $ 12,021,202 $ 3,958,582 $ 2,640,623 $ 18,620,407 DEFERRED INFLOWS - PENSION $ 0 $ 0 $ 349,058 $ 349,058 TOTAL FUND BALANCE $ 911,100 $ 17,889,834 $ 521,305 $ 19,322,239 TOTAL LIABILITIES, DEFERRED INFLOWS, AND FUND BALANCE $ 12,932,302 $ 21,848,416 $ 3,510,986 $ 38,291,704 Page 4
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND FUNCTION DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 02/28/17 02/28/17 REVENUES: FEDERAL SOURCES 3121 Impact Aid $ 694,794 $ 694,794 $ 339,248 $ 355,546 3202 Medicaid Reimbursement 1,889,592 1,889,592 77,178 1,812,414 TOTAL FEDERAL $ 2,584,386 $ 2,584,386 $ 416,426 $ 2,167,960 STATE SOURCES 3310 F.E.F.P. $ 251,377,699 $ 241,303,524 $ 164,116,753 $ 77,186,771 3315 Work Force Development 3,809,489 3,809,489 2,539,664 1,269,825 3323 C.O. & D.S. 40,481 40,482 0 40,482 3341 Racing Commission 223,250 223,250 111,625 111,625 3343 State License Tax 200,000 200,000 172,539 27,461 3355 Classroom Size Reduction 80,406,970 79,975,545 53,419,752 26,555,793 3361 School Recognition 4,099,770 4,099,770 2,518,801 1,580,969 3371 Voluntary PreK 2,450,000 2,450,000 1,093,720 1,356,280 3372 Pre-Kindergarten 261,500 261,500 155,539 105,961 3397 Charter School Capital Outlay 824,385 824,385 797,186 27,199 3399 Other Misc State Revenue 0 241,816 2,426,338 (2,184,522) TOTAL STATE $ 343,693,544 $ 333,429,761 $ 227,351,917 $ 106,077,844 Page 5
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND FUNCTION DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 02/28/17 02/28/17 LOCAL SOURCES 341X Ad Valorem $ 186,313,559 $ 186,313,559 $ 168,219,479 $ 18,094,080 341X Prior Period Adjusted Millage 206,632 206,632 0 206,632 3424 Tuition 0 0 11,944 (11,944) 3425 Rent 298,474 298,474 304,820 (6,346) 343X Income / Investments 278,893 278,893 298,772 (19,879) 346X Adult Student Fees 96,000 96,000 86,756 9,244 347X Other Student Fees 12,000 12,000 14,601 (2,601) 3494 Federal - Indirect 2,256,040 2,256,040 1,050,266 1,205,774 3499 Food Service - Indirect 710,312 710,312 0 710,312 349x Additional Ad Valorem 1,406,635 1,406,635 0 1,406,635 349x Miscellaneous Local 1,496,037 2,021,809 1,505,524 516,285 TOTAL LOCAL $ 193,074,582 $ 193,600,354 $ 171,492,162 $ 22,108,192 OTHER FINANCING SOURCES 363X Transfers from Capital Projects $ 4,665,687 $ 4,665,687 $ 0 $ 4,665,687 3690 Transfers from Enterprise Fund 2,299,035 2,299,035 0 2,299,035 374X Loss Recoverables 0 0 96,117 (96,117) TOTAL OTHER $ 6,964,722 $ 6,964,722 $ 96,117 $ 6,868,605 TOTAL REVENUES $ 546,317,234 $ 536,579,223 $ 399,356,622 $ 137,222,601 Page 6
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND OBJECT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 02/28/17 02/28/17 111 Administrator - Base Pay $ 20,607,961 $ 20,658,637 $ 13,534,356 $ 7,124,281 112 Administrator - Extra Duty Pay 15,000 23,602 366,638 (343,036) 113 Administrator - Supplements 1,200 1,200 5,577 (4,377) 114 Administrator - Terminal Pay 930,449 930,449 458,964 471,485 115 Administrator - Sick Leave BB 0 0 109,907 (109,907) 121 Teacher - Base Pay 209,972,359 201,122,623 116,527,599 84,595,024 122 Teacher - Extra Duty Pay 2,556,617 2,125,605 407,734 1,717,871 123 Teacher - Supplements 4,453,486 4,662,638 1,848,096 2,814,542 124 Teacher - Terminal Pay 2,605,143 2,605,144 1,381,935 1,223,209 125 Teacher - Sick Leave BB 0 0 4,541 (4,541) 126 Teacher - Bonus 2,740,360 2,824,131 391,823 2,432,308 128 Teacher - Short Term Contract 0 0 468,646 (468,646) 131 Other Certified - Base Pay 22,120,954 22,150,847 13,372,824 8,778,023 132 Other Certified - Extra Duty Pay 298,980 652,625 378,459 274,166 133 Other Certified - Supplements 333,885 330,321 230,456 99,865 134 Other Certified - Terminal Pay 0 0 252,527 (252,527) 136 Other Certified - Bonus 257,000 257,000 0 257,000 138 Other Certified - Short Term Contract 0 0 13,668 (13,668) 141 Substitute - Base Pay 2,914,258 3,461,099 2,202,262 1,258,837 142 Substitute - Non Instructional Base Pay 347,540 349,406 314,510 34,896 151 Aide - Base Pay 10,707,828 10,933,881 6,785,033 4,148,848 152 Aide - Extra Duty Pay 0 2,000 157,771 (155,771) 154 Aide - Terminal Pay 0 0 29,289 (29,289) 155 Aide - Sick Leave BB 0 0 24,598 (24,598) 158 Aide - Short Term Pay 0 0 60,303 (60,303) 161 Other Support - Base Pay 43,462,830 43,545,467 27,902,887 15,642,580 162 Other Support - Extra Duty Pay 676,784 824,944 982,006 (157,062) 164 Other Support - Terminal Pay 1,204,011 1,204,011 314,709 889,302 165 Other Support - Sick Leave BB 0 0 131,562 (131,562) Page 7
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND OBJECT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 02/28/17 02/28/17 166 Other Support - Bonus 756,750 757,150 49,400 707,750 168 Other Support - Short Term Pay 83,282 95,665 110,777 (15,112) 171 Board & Attorney - Base Pay 196,130 196,130 131,053 65,077 181 EAP - Base Pay 13,186,327 13,141,185 8,623,132 4,518,053 182 EAP - Extra Duty Pay 0 0 44,830 (44,830) 183 EAP - Supplements 0 0 22,638 (22,638) 184 EAP - Terminal Pay 273,003 273,003 95,021 177,982 185 EAP - Sick Leave BB 0 0 48,953 (48,953) 186 EAP - Bonus 0 (610) 0 (610) 1XX SALARIES TOTAL $ 340,702,137 $ 333,128,153 $ 197,784,484 $ 135,343,669 210 Retirement $ 27,022,121 $ 26,217,873 $ 15,913,859 $ 10,304,014 220 FICA 24,932,744 24,123,262 13,771,822 10,351,440 231 Life Insurance 240,494 232,675 184,376 48,299 232 Hospitalization 41,682,052 41,530,767 25,258,206 16,272,561 241 Work. Comp. - General 1,650,881 1,601,260 986,290 614,970 242 Work. Comp. - Bus Driver 394,421 398,124 279,134 118,990 243 Work. Comp. - Maintenance 812,241 812,337 551,047 261,290 244 Work. Comp. - Food Service 1,394 1,394 3,548 (2,154) 250 Unemployment 275,000 275,000 70,511 204,489 2XX FRINGE TOTAL $ 97,011,348 $ 95,192,692 $ 57,018,793 $ 38,173,899 311 Legal Services $ 282,903 $ 390,727 $ 258,240 $ 132,487 312 Professional / Technical 14,666,785 16,296,379 5,676,948 10,619,431 312 Charter Schools 36,709,791 36,709,791 27,461,978 9,247,813 314 Medical Tests 57,025 98,322 64,170 34,152 315 Reimburse Tuition and Books 100,000 100,000 67,535 32,465 321 Transportation Insurance 266,824 266,824 0 266,824 322 Property Insurance 4,752,053 4,787,254 241,468 4,545,786 323 Liability Insurance 816,506 817,810 10,557 807,253 324 Fidelity Bond Insurance 10,355 10,364 10,364 0 325 Fleet Insurance 51,483 51,483 0 51,483 Page 8
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND OBJECT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 02/28/17 02/28/17 326 Drivers ED Insurance 8,959 8,959 0 8,959 331 Travel - In County 185,932 217,268 73,491 143,777 332 Travel - Out of County 283,032 595,326 152,318 443,008 333 Travel - Out of State 45,250 107,414 47,365 60,049 351 Repair-Instructional 14,379 45,490 17,597 27,893 352 Repair-Non-Instructional 79,512 130,451 73,497 56,954 353 Mainframe Maintenance 186,300 190,827 67,310 123,517 354 Specialized Services 1,483,549 1,791,070 468,772 1,322,298 355 Repair - General Maintenance 0 7,750 3,006 4,744 356 Maint & Warranty Agreements 271,130 341,680 85,739 255,941 360 Rentals 396,313 379,649 254,323 125,326 361 Software Rental 176,602 193,451 18,322 175,129 363 Hardware Lease 97,200 102,107 24,563 77,544 364 Maintenance Fees - Software 109,809 130,400 30,456 99,944 365 Subscription Fees - Software 1,662,099 2,729,328 1,907,653 821,675 371 Telephone Base 286,304 372,666 149,657 223,009 372 Telephone Long Distance 48,760 66,182 23,689 42,493 373 Postage 175,621 234,067 83,761 150,306 374 Telephone Equipment 123,100 123,137 49,937 73,200 375 Telephone Maintenance 143,029 141,727 109,965 31,762 376 PDA Data Usage 9,250 18,034 9,199 8,835 377 PDA Voice/Cell 83,417 90,310 91,269 (959) 378 Data Communications Services 997,653 982,360 815,781 166,579 384 Water 1,042,686 1,042,686 528,554 514,132 385 Refuse 735,823 737,121 324,363 412,758 386 Recycling 211,842 211,842 91,662 120,180 387 Sewer 1,179,309 1,179,309 620,065 559,244 388 Landfill 267,025 267,025 247,250 19,775 389 Reclaimed Water 500 500 12,526 (12,026) 391 Printing 1,530,823 1,928,161 1,203,766 724,395 Page 9
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND OBJECT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 02/28/17 02/28/17 393 Dry Cleaning 0 128 103 25 394 Uniform Service 28,500 34,992 23,048 11,944 395 Pest Control 0 255 0 255 397 Isolated Transportation 9,900 25,000 16,527 8,473 399 Printing Charge-Back (600,000) (600,000) (275,211) (324,789) 3XX PURCHASED SERVICES TOTAL $ 68,987,333 $ 73,355,626 $ 41,141,583 $ 32,214,043 410 Natural Gas $ 104,555 $ 104,767 $ 50,564 $ 54,203 420 Bottled Gas 148,531 149,865 43,763 106,102 430 Electricity 11,585,823 11,635,100 6,409,997 5,225,103 440 Fuel Oil 13,669 13,669 9,132 4,537 450 Gasoline 846,348 800,903 288,261 512,642 460 Diesel 2,681,748 2,220,736 952,483 1,268,253 470 Energy Conservation at Schools 0 725,249 7,545 717,704 4XX ENERGY SERVICES TOTAL $ 15,380,674 $ 15,650,289 $ 7,761,745 $ 7,888,544 511 Supplies $ 7,571,997 $ 10,352,525 $ 3,792,096 $ 6,560,429 515 Financial Processing Support 17,820 14,968 3,946 11,022 516 Instructional Proc. Support 20,898 20,898 0 20,898 521 Non-State Adopted Textbooks 3,198,672 3,764,997 782,533 2,982,464 522 State Adopted Textbooks 2,556,288 3,689,799 354,859 3,334,940 523 Non-State Adopted Textbooks E-Books 0 236,291 203,106 33,185 524 Textbooks - State E-Books 0 556,567 494,727 61,840 530 Periodicals 13,870 18,029 6,212 11,817 544 Grease / Oil 46,360 52,010 21,536 30,474 550 Repair Parts 781,913 786,145 501,777 284,368 560 Tires / Tubes 198,864 230,057 134,092 95,965 594 Uniforms 168,783 73,782 29,198 44,584 5XX SUPPLIES/MATERIALS TOTAL $ 14,575,465 $ 19,796,068 $ 6,324,082 $ 13,471,986 Page 10
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND OBJECT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 02/28/17 02/28/17 612 Library Books-Replacement $ 364,760 $ 342,956 $ 136,145 $ 206,811 621 A / V Materials over $1,000 18,120 17,437 0 17,437 622 A / V Materials under $1,000 6,100 21,286 7,219 14,067 641 Furniture, Fixtures & Equipment over $1,000 426,216 703,593 136,453 567,140 642 Furniture, Fixtures & Equipment under $1,000 235,461 892,600 479,444 413,156 643 Computer Hardware over $1,000 98,290 937,547 597,470 340,077 644 Computer Hardware under $1,000 2,286,201 3,182,114 629,515 2,552,599 652 Other Vehicles 226,159 246,841 44,331 202,510 671 Site Improvement - Contracted 5,000 150,670 120,424 30,246 672 Site Improvement - In House 0 2,109 0 2,109 677 Site Improvement - Direct PO's 0 1,392 1,392 0 681 Remodel-Contracted 60,500 116,377 15,689 100,688 682 Remodel-In-House 32,192 17,465 2,902 14,563 684 Remodel-Professional Fees 0 39,114 2,574 36,540 686 Remodel-Admin 0 1,373 18,596 (17,223) 687 District PO'S - Remodel/Renovate 0 52,622 52,622 0 691 Computer Software over $1,000 139,352 207,154 25,965 181,189 692 Computer Software under $1,000 25,876 68,464 23,208 45,256 693 License Fees - Software over $1,000 129,714 164,207 65,540 98,667 694 License Fees - Software under $1,000 31,752 50,375 12,916 37,459 6XX CAPITAL OUTLAY TOTAL $ 4,085,693 $ 7,215,696 $ 2,372,405 $ 4,843,291 737 Dues / Fees $ 2,206,850 $ 3,661,506 $ 959,748 $ 2,701,758 738 Fingerprint Fees Paid 172,500 227,208 115,143 112,065 739 Fiscal Bank Charges 54,000 70,556 19,618 50,938 740 Judgments / Settlements 5,000 5,000 0 5,000 783 Uninsured Property Loss 100,000 94,679 0 94,679 794 Field Trips 91,386 276,365 286,276 (9,911) 795 Miscellaneous Expense 900 900 0 900 7XX OTHER EXPENDITURES TOTAL $ 2,630,636 $ 4,336,214 $ 1,380,785 $ 2,955,429 Page 11
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND OBJECT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 02/28/17 02/28/17 TOTAL EXPENDITURES $ 543,373,286 $ 548,674,738 $ 313,783,877 $ 234,890,861 Transfer from General Fund to Capital Projects $ 2,013,185 $ 2,013,185 $ 0 TOTAL AFTER TRANSFERS $ 545,386,471 $ 550,687,923 $ 313,783,877 EXCESS (DEFICIENCY) OF REVENUES / EXPENDITURES AND TRANSFERS $ 930,763 $ (14,108,700) $ 85,572,745 Non-Spendable $ 834,571 $ 834,571 $ 834,571 Restricted 3,682,097 3,682,097 3,682,097 Assigned 3,078,912 3,078,912 3,078,912 Unassigned: School Board Contingency 19,880,369 19,880,369 19,880,369 Other 20,759,936 20,759,936 20,759,936 BEGINNING FUND BALANCE $ 48,235,885 $ 48,235,885 $ 48,235,885 Non-Spendable $ 834,570 $ 834,571 $ 702,871 Restricted 3,753,147 5,136,457 4,732,721 Assigned 3,138,323 4,295,025 104,511,906 Unassigned: School Board Contingency 19,880,369 19,880,369 19,880,369 Other 21,560,239 3,980,763 3,980,763 ENDING FUND BALANCE $ 49,166,648 $ 34,127,185 $ 133,808,630 Page 12
STATEMENT OF EXPENDITURES BY FUNCTION AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND FUNCTION DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 02/28/17 02/28/17 EXPENDITURES: 5100 Basic K-12 $ 271,466,215 $ 266,412,987 $ 157,846,780 $ 108,566,207 5200 Exceptional Education 79,737,104 79,926,326 38,035,236 41,891,090 5300 Vocational Education 8,261,843 10,781,604 4,986,083 5,795,521 5400 Adult Education 1,654,664 1,793,676 732,684 1,060,992 5500 Other Instructional 2,170,351 2,342,789 1,337,274 1,005,515 5900 Non-F.E.F.P. Instructional 255,823 1,228,377 398,695 829,682 INSTRUCTIONAL TOTAL $ 363,546,000 $ 362,485,759 $ 203,336,752 $ 159,149,007 6110 Attendance / Social Work $ 1,488,096 $ 1,530,590 $ 931,306 $ 599,284 6120 Guidance 13,423,362 13,498,134 8,185,657 5,312,477 6130 Health 2,612,497 2,622,898 1,414,059 1,208,839 6140 Psychological Services 1,027,765 1,054,692 711,646 343,046 6150 Parental Involvement 121,399 119,093 79,710 39,383 6200 Instructional Media 7,184,682 7,259,256 4,287,291 2,971,965 6300 Instructional Curr. Development 12,872,561 13,441,829 8,461,758 4,980,071 6400 Instructional Staff Training 1,537,824 2,951,744 1,369,285 1,582,459 6500 Instructional Related Technology 8,659,681 8,871,189 5,622,193 3,248,996 INSTRUCTIONAL SUPPORT TOTAL $ 48,927,867 $ 51,349,425 $ 31,062,905 $ 20,286,520 Page 13
STATEMENT OF EXPENDITURES BY FUNCTION AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND FUNCTION DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 02/28/17 02/28/17 7100 Board of Education $ 1,130,536 $ 1,230,735 $ 738,634 $ 492,101 7200 General Administration 1,166,460 1,199,605 701,755 497,850 7300 School Administration 37,306,723 37,704,354 24,625,175 13,079,179 7400 Facilities, Acquisition, Const. 831,023 1,174,530 765,576 408,954 7500 Fiscal Services 2,602,503 2,731,283 1,773,635 957,648 7600 Food Services 172,508 172,939 139,608 33,331 7710 Research Development 469,985 493,885 291,436 202,449 7720 Information Services 908,543 1,279,312 827,818 451,494 7730 Staff Services 2,303,759 2,711,546 1,661,826 1,049,720 7731 Admin, Classified In-service 420,987 641,488 254,446 387,042 7760 Warehouse / purchasing 2,023,749 1,956,755 1,339,210 617,545 7790 Other Central Services 0 94,679 0 94,679 7800 Transportation 18,924,829 18,379,234 11,147,622 7,231,612 7900 Operation of Plant 45,623,484 46,819,485 25,028,247 21,791,238 7910 Environmental Services 538,921 575,996 375,597 200,399 8100 Maintenance 10,424,890 10,966,619 6,315,393 4,651,226 8110 Transportation Maintenance 1,695,476 1,654,896 420,846 1,234,050 8120 Technology Repair 91,986 126,309 63,394 62,915 8200 Administrative Technical Services 3,994,755 4,348,495 2,713,636 1,634,859 9100 Community Services 193,302 502,409 200,366 302,043 9400 Overhead 75,000 75,000 0 75,000 GENERAL SUPPORT TOTAL $ 130,899,419 $ 134,839,554 $ 79,384,220 $ 55,455,334 TOTAL EXPENDITURES $ 543,373,286 $ 548,674,738 $ 313,783,877 $ 234,890,861 Page 14
STATEMENT OF EXPENDITURES BY FUNCTION AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL GENERAL OPERATING FUND FUNCTION DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE CODE BUDGET 02/28/17 02/28/17 Transfer from General Fund to Capital Projects $ 2,013,185 $ 2,013,185 $ 0 $ 2,013,185 TOTAL AFTER TRANSFERS $ 545,386,471 $ 550,687,923 $ 313,783,877 EXCESS (DEFICIENCY) OF REVENUES / EXPENDITURES AND TRANSFERS $ 930,763 $ (14,108,700) $ 85,572,745 Non-Spendable $ 834,571 $ 834,571 $ 834,571 Restricted 3,682,097 3,682,097 3,682,097 Assigned 3,078,912 3,078,912 3,078,912 Unassigned: School Board Contingency 19,880,369 19,880,369 19,880,369 Other 20,759,936 20,759,936 20,759,936 BEGINNING FUND BALANCE $ 48,235,885 $ 48,235,885 $ 48,235,885 Non-Spendable $ 834,570 $ 834,571 $ 702,871 Restricted 3,753,147 5,136,457 4,732,721 Assigned 3,138,323 4,295,025 104,511,906 Unassigned: School Board Contingency 19,880,369 19,880,369 19,880,369 Other 21,560,239 3,980,763 3,980,763 ENDING FUND BALANCE $ 49,166,648 $ 34,127,185 $ 133,808,630 Page 15
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-OTHER FUND ACTUAL FUNCTION DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE CODE BUDGET BUDGET 02/28/17 REVENUES: FEDERAL DIRECT SOURCES 3130 Head Start Grant $ 4,841,796 $ 0 $ 2,792,119 $ 2,049,677 3191 ROTC 990,838 0 774,572 216,266 3199 Magnet Grant 2,642,740 0 1,267,914 1,374,826 3199 Other Federal Direct 1,446,880 0 335,162 1,111,718 TOTAL FEDERAL DIRECT $ 9,922,254 $ 0 $ 5,169,767 $ 4,752,487 FEDERAL THROUGH STATE SOURCES 3201 Vocational Education $ 668,984 $ 0 $ 391,032 $ 277,952 3221 Adult Ed 542,641 0 301,402 241,239 3225 Title II 2,980,927 0 1,126,620 1,854,307 3230 Education for the Handicapped 23,349,168 0 11,010,724 12,338,444 3240 Title 1 19,103,613 0 9,363,840 9,739,773 3241 Title III ESOL 444,642 0 196,852 247,790 3242 21st Century 1,681,067 0 1,128,724 552,343 3290 Charter Schools 100,228 0 94,677 5,551 3290 Other Miscellaneous 117,520 0 35,579 81,941 TOTAL FEDERAL THROUGH STATE $ 48,988,790 $ 0 $ 23,649,450 $ 25,339,340 STATE AND OTHER SOURCES 3335 Diagnostic & Resource $ 33,268 $ 0 $ 26,599 $ 6,669 3390 Other State 10,252 0 1,354 8,898 3440 Gifts, Grants & Bequests 0 0 10,780 (10,780) TOTAL STATE AND OTHER SOURCES $ 43,520 $ 0 $ 38,733 $ 4,787 TOTAL REVENUES $ 58,954,564 $ 0 $ 28,857,950 $ 30,096,614 Page 16
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-OTHER FUND ACTUAL OBJECT DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE CODE BUDGET BUDGET 02/28/17 111 Administrator - Base Pay $ 452,258 $ 0 $ 303,030 $ 149,228 112 Administrator - Extra Duty Pay 0 0 212 (212) 121 Teacher - Base Pay 9,112,328 0 4,896,996 4,215,332 122 Teacher - Extra Duty Pay 532,202 0 270,802 261,400 123 Teacher - Supplements 0 0 2,585 (2,585) 131 Other Certified - Base Pay 9,533,394 0 4,889,976 4,643,418 132 Other Certified - Extra Duty Pay 738,914 0 281,045 457,869 133 Other Certified - Supplements 341,755 0 225,730 116,025 141 Substitute - Base Pay 629,835 0 182,248 447,587 151 Aide - Base Pay 5,685,833 0 3,421,032 2,264,801 152 Aide - Extra Duty Pay 14,815 0 10,589 4,226 158 Aide - Short Term Pay 0 0 11,834 (11,834) 161 Other Support - Base Pay 1,549,226 0 904,471 644,755 162 Other Support - Extra Duty Pay 0 0 20,933 (20,933) 168 Other Support - Short Term Pay 0 0 7,139 (7,139) 181 EAP - Base Pay 3,020,637 0 2,056,964 963,673 1XX SALARIES TOTAL $ 31,611,197 $ 0 $ 17,485,586 $ 14,125,611 210 Retirement $ 2,075,108 $ 0 $ 1,317,738 $ 757,370 220 FICA 2,330,425 0 1,215,096 $ 1,115,329 231 Life Insurance 152,707 0 15,931 $ 136,776 232 Hospitalization 5,508,861 0 2,434,638 $ 3,074,223 241 Worker's Comp - General 319,555 0 96,054 $ 223,501 243 Worker's Comp - All Others 112 0 667 $ (555) 2XX FRINGE TOTAL $ 10,386,768 $ 0 $ 5,080,124 $ 5,306,644 Page 17
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-OTHER FUND ACTUAL OBJECT DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE CODE BUDGET BUDGET 02/28/17 312 Professional/Technical $ 4,576,058 $ 0 $ 1,273,251 $ 3,302,807 315 Tuition Reimbursement 23,194 0 0 23,194 322 Insurance - Comprehensive Business 1,300 0 0 1,300 323 Insurance - Liability 2,950 0 975 1,975 331 Travel - In-County 178,081 0 102,444 75,637 332 Travel - Out-County 494,392 0 279,352 215,040 333 Out of State Travel 157,961 0 76,810 81,151 351 Repair-Instructional Equipment 8,326 0 3,742 4,584 352 Repair-Other Equipment 1,000 0 0 1,000 356 Maint & Warranty Agreements 93,692 0 973 92,719 360 Rentals 39,856 0 33,733 6,123 363 Computer Hardware Lease 150 0 0 150 364 Maintenance Fees - Software 1,574 0 15,682 (14,108) 365 Subscription Fees - Software 652,988 0 624,844 28,144 371 Telephone Base 2,379 0 1,116 1,263 372 Telephone Long Distance 300 0 141 159 373 Postage 24,946 0 9,635 15,311 375 Telephone Maintenance 50 0 7 43 376 PDA Data 4,201 0 470 3,731 377 PDA Voice/Cell 15,005 0 3,484 11,521 378 Data Communications Services 6,160 0 3,663 2,497 384 Water 1,095 0 384 711 385 Refuse 985 0 1,171 (186) 386 Recycle 235 0 36 199 387 Sewer 1,100 0 594 506 388 Landfill 125 0 0 125 391 Printing 107,562 0 43,334 64,228 392 Contracted Food Servics 200 0 0 200 397 Isolated Transportation 75,067 0 408 74,659 3XX PURCHASED SERVICES TOTAL $ 6,470,932 $ 0 $ 2,476,249 $ 3,994,683 Page 18
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-OTHER FUND ACTUAL OBJECT DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE CODE BUDGET BUDGET 02/28/17 410 Natural Gas $ 65 $ 0 $ 18 $ 47 430 Electricity 4,785 0 2,777 2,008 450 Gasoline 6,000 0 0 6,000 460 Diesel 281,620 0 0 281,620 4XX FUEL TOTAL $ 292,470 $ 0 $ 2,795 $ 289,675 511 Supplies $ 3,314,446 $ 0 $ 846,889 $ 2,467,557 521 Non-State Adopted Textbooks 2,936 0 15,739 (12,803) 522 State Adopted Textbooks 12,640 0 21,866 (9,226) 530 Periodicals 300 0 0 300 544 Oil & Grease 500 0 0 500 550 Repair Parts 4,353 0 0 4,353 560 Tires & Tubes 600 0 0 600 5XX SUPPLIES/MATERIALS TOTAL $ 3,335,775 $ 0 $ 884,494 $ 2,451,281 611 Library Books-New $ 100 $ 0 $ 0 $ 100 612 Library Books-Replacement 2,018 0 0 2,018 621 A/V Materials over $1,000 2,871 0 1,602 1,269 622 A/V Materials under $1,000 34,124 0 481 33,643 641 Furn/Fixt/Equip over $1,000 206,626 0 118,229 88,397 642 Furn/Fixt/Equip under $1,000 1,330,751 0 532,138 798,613 643 Computer Hardware over $1,000 396,206 0 248,584 147,622 644 Computer Hardware under $1,000 1,373,086 0 420,294 952,792 671 Site Improvement - Contracted 7,879 0 1,473 6,406 672 Site Improvement - In House 4,284 0 0 4,284 681 Remodeling/Renovation - Contracted 165,750 0 148,644 17,106 Page 19
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-OTHER FUND ACTUAL OBJECT DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE CODE BUDGET BUDGET 02/28/17 684 Remodeling/Renovation - Prof Fees 5,015 0 4,575 440 686 Remodeling/Renovation - Admin 13,259 0 2,845 10,414 687 Diret PO's - Remodel/Renovate 61,337 0 57,841 3,496 691 Computer Software over $1,000 47,393 0 0 47,393 692 Computer Software under $1,000 73,357 0 3,285 70,072 693 License Fee - Software over 1 K 113,126 0 9,341 103,785 694 License Fee - Software under 1K 176,974 0 35,350 141,624 6XX CAPITAL OUTLAY TOTAL $ 4,014,156 $ 0 $ 1,584,682 2,429,474 737 Dues/Fees $ 312,012 $ 0 $ 233,261 $ 78,751 738 Fingerprinting 2,100 0 2,180 (80) 753 Non Employee Stipends 69,392 0 1,800 67,592 754 Non Employee Substitutes 63,165 0 24,757 38,408 794 Field Trips 140,557 0 31,756 108,801 799 Federal Indirect Cost 2,256,040 0 1,050,266 1,205,774 7XX OTHER EXPENDITURES TOTAL $ 2,843,266 $ 0 $ 1,344,020 $ 1,499,246 TOTAL EXPENDITURES $ 58,954,564 $ 0 $ 28,857,950 $ 30,096,614 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES $ 0 $ 0 $ 0 BEGINNING FUND BALANCE $ 0 $ 0 $ 0 ENDING FUND BALANCE $ 0 $ 0 $ 0 Page 20
STATEMENT OF EXPENDITURES BY FUNCTION AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-OTHER FUND ACTUAL FUNCTION DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE CODE BUDGET BUDGET 02/28/17 EXPENDITURES: 5100 Basic K-12 $ 12,793,707 $ 0 $ 6,549,299 $ 6,244,408 5200 Exceptional Education 9,122,251 0 3,756,240 5,366,011 5300 Vocational Education 367,820 0 316,257 51,563 5400 Adult Education 269,000 0 147,627 121,373 5500 Pre-K 4,202,541 0 2,239,031 1,963,510 5900 Non- FEFP 1,608,564 0 569,726 1,038,838 INSTRUCTIONAL TOTAL $ 28,363,883 $ 0 $ 13,578,180 $ 14,785,703 6110 Attendance / Social Work $ 1,875,886 $ 0 $ 609,881 $ 1,266,005 6120 Guidance 265,991 0 369,557 (103,566) 6130 Health 1,768,642 0 548,058 1,220,584 6140 Psychological Services 1,938,251 0 1,258,239 680,012 6150 Parent Involvement 1,225,814 0 547,820 677,994 6200 Instructional Media 0 0 99,651 (99,651) 6300 Instructional Curriculum 13,382,505 0 6,712,682 6,669,823 6400 Instructional Staff Training 4,608,793 0 2,121,897 2,486,896 6500 Instructional Related Technology 1,132,557 0 718,456 414,101 INSTRUCTIONAL SUPPORT TOTAL $ 26,198,439 $ 0 $ 12,986,241 $ 13,212,198 7100 Board of Eductation $ 151 $ 0 $ 676 $ (525) 7200 General Administration 2,260,249 0 1,052,538 1,207,711 7300 School Administration 185,910 0 133,658 52,252 7400 Facilities 252,754 0 215,377 37,377 7500 Fiscal Services 38,169 0 25,414 12,755 7600 Food Services 28,780 0 28,035 745 Page 21
STATEMENT OF EXPENDITURES BY FUNCTION AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-OTHER FUND ACTUAL FUNCTION DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE CODE BUDGET BUDGET 02/28/17 7710 Planning, Research, Develop 22,667 0 0 22,667 7730 Central Services 177 0 6,799 (6,622) 7800 Transportation 481,152 0 28,629 452,523 7900 Utility / Custodial 112,057 0 36,114 75,943 7910 Environmental Services 0 0 19,180 (19,180) 8110 Transportation Maintenance 11,752 0 0 11,752 8200 Administrative Tech Services 0 0 42,441 (42,441) 9100 Community Services 998,424 0 704,668 293,756 GENERAL SUPPORT TOTAL $ 4,392,242 $ 0 $ 2,293,529 $ 2,098,713 TOTAL EXPENDITURES $ 58,954,564 $ 0 $ 28,857,950 $ 30,096,614 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES $ 0 $ 0 $ 0 BEGINNING FUND BALANCE $ 0 $ 0 $ 0 ENDING FUND BALANCE $ 0 $ 0 $ 0 Page 22
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-FOOD SERVICE ACCOUNT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE NUMBER BUDGET 12/31/16 02/28/17 REVENUES: FEDERAL THROUGH STATE SOURCES 3261 School Lunch Reimbursement $ 15,086,733 $ 15,086,733 $ 7,171,718 $ 7,915,015 3262 School Breakfast Reimbursement 5,335,166 5,335,166 2,699,633 2,635,533 3263 After School Snack Reimbursement 303,252 303,252 147,404 155,848 3264 Child Care Food Program 225,805 225,805 129,727 96,078 3265 USDA Donated Foods 2,110,586 2,110,586 0 2,110,586 3266 Cash in Lieu of Donated Food 9,787 9,787 5,147 4,640 3267 Summer Feeding Program 229,237 229,237 40,725 188,512 3268 Fresh Fruit & Vegetable Program 120,950 120,950 63,409 57,541 TOTAL FEDERAL $ 23,421,516 $ 23,421,516 $ 10,257,763 $ 13,163,753 STATE AND OTHER SOURCES 3337 School Breakfast Supplement $ 149,309 $ 149,309 $ 79,095 $ 70,214 3338 State Supplement (Lunch & Breakfast) 178,006 178,006 92,791 85,215 3451 Student Lunches 2,761,831 2,761,831 1,906,065 855,766 3453 Adult Breakfast / Lunch 403,421 403,421 251,336 152,085 3454 Student A La Carte 5,689,309 5,689,309 3,792,024 1,897,285 3456 Other Food Sales 146,056 146,056 147,918 (1,862) 3457 Food Service Child Care 553 553 261 292 3490 Miscellaneous Local Sources 250,421 250,421 16,580 233,841 TOTAL STATE AND OTHER SOURCES $ 9,578,906 $ 9,578,906 $ 6,286,070 $ 3,292,836 TOTAL REVENUES $ 33,000,422 $ 33,000,422 $ 16,543,833 $ 16,456,589 Page 23
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-FOOD SERVICE ACCOUNT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE NUMBER BUDGET 12/31/16 02/28/17 EXPENDITURES: 111 Administrator - Base Pay $ 96,805 $ 93,985 $ 62,657 $ 31,328 161 Other Support - Base Pay 8,099,065 8,632,587 5,267,912 3,364,675 162 Other Support - Extra Duty Pay 258,096 0 130,981 (130,981) 168 Other Support Temporary 7,258 0 820 (820) 181 EAP - Base Pay 721,041 962,465 490,123 472,342 184 EAP - Terminal Pay 1,106 0 0 0 1XX SALARIES TOTAL $ 9,183,371 $ 9,689,037 $ 5,952,493 $ 3,736,544 210 Retirement $ 690,590 $ 736,389 $ 453,473 $ 282,916 220 FICA 702,528 740,426 430,679 309,747 231 Life Insurance 7,622 4,415 3,532 883 232 Medical Insurance 1,400,490 1,553,309 819,398 733,911 241 Worker's Compensation I 6,564 7,594 4,114 3,480 242 Worker's Compensation II 821 944 267 677 244 Worker's Compensation IV 353,508 357,871 224,396 133,475 2XX FRINGE TOTAL $ 3,162,123 $ 3,400,948 $ 1,935,859 $ 1,465,089 312 Professional & Technical $ 1,075,132 $ 1,109,049 $ 590,533 $ 518,516 331 Travel - In County 56,032 56,032 23,969 32,063 332 Travel - Out of County 6,998 6,998 3,354 3,644 333 Travel - Out of State 7,099 7,099 1,948 5,151 352 Repair Other Equipment 4,210 4,210 0 4,210 355 Repair-General Maintenance 199,850 334,116 0 334,116 356 Maint. & Warranty Agreements 81,695 81,695 78,195 3,500 360 Rentals 1,421 1,421 0 1,421 Page 24
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-FOOD SERVICE ACCOUNT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE NUMBER BUDGET 12/31/16 02/28/17 364 Maintenance Fees - Software 660 660 0 660 365 Subscription Fees - Software 8,480 8,480 6,980 1,500 373 Postage - Telegraph 6,658 6,658 0 6,658 374 Phone Equipment 521 521 0 521 391 Printing, Etc. 19,486 22,426 2,501 19,925 3XX PURCHASED SERVICES TOTAL $ 1,468,242 $ 1,639,365 $ 707,480 $ 931,885 410 Natural Gas $ 91,105 $ 91,105 $ 48,601 $ 42,504 420 Bottled Gas 125,815 125,815 50,796 75,019 430 Electricity 336,714 336,714 191,251 145,463 4XX ENERGY SERVICES TOTAL $ 553,634 $ 553,634 $ 290,648 $ 262,986 511 Supplies $ 1,234,320 $ 1,234,430 $ 714,179 $ 520,251 516 Instruct Processing Supplies 1,421 1,421 0 1,421 544 Oil & Grease 120 120 0 120 550 Repair Parts 6,988 6,988 0 6,988 560 Tires & Tubes 1,410 1,410 0 1,410 571 Food & Milk 12,422,600 12,422,600 8,363,832 4,058,768 591 Wares Replacement 33,527 34,595 13,932 20,663 592 Commodity Usage 1,960,586 1,960,586 15,069 1,945,517 594 Uniforms 72,382 78,654 62,653 16,001 5XX SUPPLIES / MATERIALS TOTAL $ 15,733,354 $ 15,740,804 $ 9,169,665 $ 6,571,139 641 Furniture, Fixtures & Equipment over $1,000 $ 1,198,192 $ 1,336,283 $ 268,346 $ 1,067,937 642 Furniture, Fixtures & Equipment under $1,000 42,633 86,294 67,221 19,073 643 Computer Hardware over $1,000 50,485 50,485 1,188 49,297 644 Computer Hardware under $1,000 228,233 229,231 35,465 193,766 652 Other Vehicles 136,206 136,206 0 136,206 681 Remodel / Renovate - Contracted 1,142,193 1,354,771 216,235 1,138,536 Page 25
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL SPECIAL REVENUE-FOOD SERVICE ACCOUNT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE NUMBER BUDGET 12/31/16 02/28/17 691 Computer Software over $1,000 57,214 57,214 0 57,214 692 Computer Software under $1,000 3,688 3,688 0 3,688 693 License Fees - Software over $1,000 1,833 1,833 0 1,833 694 License Fees - Software under $1,000 2,108 2,108 0 2,108 6XX CAPITAL OUTLAY TOTAL $ 2,862,785 $ 3,258,113 $ 588,455 $ 2,669,658 737 Dues & Fees $ 27,356 $ 27,356 $ 23,688 $ 3,668 739 Bank Charges 216,763 226,104 138,111 87,993 795 Miscellaneous Expense 412 412 1,788 (1,376) 796 Uncoll Accounts (Bad Debt) 3,567 3,567 503 3,064 799 Federal Indirect Cost 710,312 710,312 0 710,312 7XX OTHER EXPENDITURES TOTAL $ 958,410 $ 967,751 $ 164,090 $ 803,661 TOTAL BEFORE OTHER FINANCING SOURCES/USES $ 33,921,919 $ 35,249,652 $ 18,808,690 $ 16,440,962 Transfer - Capital Projects $ 500,000 $ 500,000 $ 245,000 $ 255,000 TOTAL AFTER OTHER FINANCING SOURCES/USES $ 34,421,919 $ 35,749,652 $ 19,053,690 $ 16,695,962 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES $ (1,421,497) $ (2,749,230) $ (2,509,857) Non-Spendable $ 1,685,787 $ 1,685,787 $ 1,685,787 Restricted 12,075,570 12,075,570 12,075,570 BEGINNING FUND BALANCE $ 13,761,357 $ 13,761,357 $ 13,761,357 Non-Spendable $ 1,547,321 $ 1,676,697 $ 1,670,718 Restricted 10,792,539 9,335,430 9,580,782 ENDING FUND BALANCE $ 12,339,860 $ 11,012,127 $ 11,251,500 Page 26
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL DEBT SERVICE FUNDS ACTUAL ACCOUNT DESCRIPTION ADOPTED AMENDED THROUGH VARIANCE NUMBER BUDGET BUDGET 02/28/17 STATE SOURCES 3322 CO & DS Withheld for SBE Bonds $ 774,530 $ 0 $ 0 $ 774,530 TOTAL STATE $ 774,530 $ 0 $ 0 $ 774,530 LOCAL SOURCES 3430 Investment Revenue $ 139,000 $ 0 $ 32,970 $ 106,030 TOTAL LOCAL $ 139,000 $ 0 $ 32,970 $ 106,030 OTHER FINANCING SOURCES 3630 Transfer From Capital Tax Levy $ 36,367,258 $ 0 $ 10,082,270 $ 26,284,988 TOTAL OTHER $ 36,367,258 $ 0 $ 10,082,270 $ 26,284,988 TOTAL REVENUE AND OTHER FINANCING SOURCES $ 37,280,788 $ 0 $ 10,115,240 $ 27,165,548 EXPENDITURES: SBE Bonds 710 Redemption of Principal $ 619,000 $ 0 $ 0 $ 619,000 720 Interest 145,530 0 0 145,530 730 Dues and Fees 10,000 0 0 10,000 COPS 710 Redemption of Principal 16,175,000 0 0 16,175,000 720 Interest 20,134,558 0 10,067,279 10,067,279 730 Dues and Fees 57,700 0 14,995 42,705 TOTAL EXPENDITURES $ 37,141,788 $ 0 $ 10,082,274 $ 27,059,514 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES $ 139,000 $ 0 $ 32,966 $ 106,034 BEGINNING FUND BALANCE $ 3,929,920 $ 0 $ 3,929,920 ENDING FUND BALANCE $ 4,068,920 $ 0 $ 3,962,886 Page 27
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL CAPITAL PROJECTS FUND ACCOUNT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE NUMBER BUDGET 02/28/17 02/28/17 STATE SOURCES 3321 CO & DS Distributed to District $ 1,898,941 $ 1,898,941 $ 0 $ 1,898,941 3325 Interest - CO & DS 5,511 5,511 0 5,511 3391 PECO 2,616,664 2,616,664 2,616,664 0 339X Other State 150,000 150,000 0 150,000 TOTAL STATE $ 4,671,116 $ 4,671,116 $ 2,616,664 $ 2,054,452 LOCAL SOURCES 3413 School Capital Outlay Tax $ 51,658,103 $ 51,658,103 $ 46,585,975 $ 5,072,128 3413 Additional School Capital Outlay Tax > 96% 408,960 408,960 0 408,960 3419 Sales Surtax 43,269,088 43,269,088 22,653,598 20,615,490 343X Interest on Investments 100,000 115,278 372,549 (257,271) 3496 Impact Fees 7,500,000 7,500,000 0 7,500,000 349X Miscellaneous Local Sources 90,000 231,215 231,215 0 TOTAL LOCAL $ 103,026,151 $ 103,182,644 $ 69,843,337 $ 33,339,307 OTHER FINANCING SOURCES 3610 Transfer from Operating $ 2,013,185 $ 2,013,185 $ 0 $ 2,013,185 3640 Transfers from Special Revenue - Food Services 500,000 500,000 245,000 255,000 TOTAL OTHER FINANCING SOURCES $ 2,513,185 $ 2,513,185 $ 245,000 $ 2,268,185 TOTAL REVENUES & OTHER FINANCING SOURCES $ 110,210,452 $ 110,366,945 $ 72,705,001 $ 37,661,944 Page 28
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL CAPITAL PROJECTS FUND ACCOUNT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE NUMBER BUDGET 02/28/17 02/28/17 EXPENDITURES: 63X New Construction $ 9,828 $ 2,328 $ 0 $ 2,328 641 Furniture, Fixtures & Equipment over $1,000* 706,408 902,918 163,034 739,884 642 Furniture, Fixtures & Equipment under $1,000* 52,208 220,269 142,707 77,562 643 Computer Hardware over $1,000* 1,925,448 4,221,295 611,746 3,609,549 644 Computer Hardware under $1,000* 27,809 2,566,222 137,065 2,429,157 65X Motor Vehicles / Buses 6,111,093 6,111,093 2,084,186 4,026,907 67X Improvements Other Than Buildings * 1,142,585 3,664,883 1,595,474 2,069,409 68X Renovation / Remodeling * 95,605,262 101,015,703 19,488,071 81,527,632 691 Computer Software over $1,000 1,050,000 1,050,000 0 1,050,000 692 Computer Software under $1,000 0 18,944 18,944 (18,944) TOTAL BEFORE OTHER FINANCING SOURCES/USES $ 106,630,641 $ 119,773,655 $ 24,241,227 $ 95,532,428 Transfer - General Fund - Property Insurance $ 4,665,687 $ 4,665,687 $ 0 $ 4,665,687 Transfer - Debt Service 36,367,258 36,367,258 10,082,270 26,284,988 TOTAL AFTER OTHER FINANCING SOURCES/USES $ 147,663,586 $ 160,806,600 $ 34,323,497 $ 126,483,103 EXCESS (DEFICIENCY) OF REVENUES / EXPENDITURES $ (37,453,134) $ (50,439,655) $ 38,381,504 Restricted ** $ 87,709,430 $ 88,078,685 $ 88,078,685 Assigned 3,183,759 3,183,759 3,183,759 BEGINNING FUND BALANCE $ 90,893,189 $ 91,262,444 $ 91,262,444 Restricted $ 52,235,647 $ 39,618,381 $ 126,329,162 Assigned 1,204,408 1,204,408 3,314,786 ENDING FUND BALANCE $ 53,440,055 $ 40,822,789 $ 129,643,948 *64X/67X/68X Adopted Budget includes Sales Surtax Projects in the amount of $75,721,303; Amended Budget in the amount of $75,891,648 ** Restricted beginning balance was amended due to an adjustment for 2015-16 which occurred after the Adopted Budget was prepared and prior to the completion of the CAFR. Page 29
STATEMENT OF EXPENDITURES BY PROJECT CHANGES IN FUND BALANCE BUDGET vs ACTUAL CAPITAL PROJECTS FUND PROJECT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE NUMBER BUDGET 02/28/17 02/28/17 2568 Educational Technology - Infrastructure Equipment $ 1,677 $ 1,677 $ 0 $ 1,677 5528 School Bus Replacement 6,111,093 6,111,093 2,084,186 4,026,907 5744 Furniture & Equipment Replacement 604,347 804,347 118,847 685,500 5900 Preventitive Maintenance 0 500,000 0 500,000 5901 Maintenance Capital Supplies / Service 2,102,959 3,100,000 1,681,200 1,418,800 5902 Direct Maintenance Capital Supplies/ Service 0 2,960 3,099 (139) 5917 District Refreshment - Technology 1,894,756 1,544,756 87,965 1,456,791 5920 Sunrise Standard Classroom 127,686 2,727,686 243,655 2,484,031 5923 Computerized Testing Labs 305 305 305 0 5925 Enterprise Resource Planning (ERP) 1,050,000 1,050,000 0 1,050,000 7914 Growth Management 9,828 9,828 7,500 2,328 7918 Energy Conservation - Facilities 328,983 181,710 120,969 60,741 7923 School Initiated Projects 7,641 108,243 94,182 14,061 7925 Code Compliance 34,061 34,061 0 34,061 7927 Program Related Facility Needs 368,688 2,402,533 173,474 2,229,059 7928 South Courtenay Parkway Right of Way 85,497 86,069 83,719 2,350 7929 Andersen Elementary Entrance Way 286,075 286,075 250,780 35,295 7931 MIHS Stormwater Improvement 0 1,240,000 0 1,240,000 7940 School Initiated Project - Match 0 300,000 0 300,000 7950 Special Capital Projects 0 1,050,000 0 1,050,000 011031 VIPS Program 0 45,135 0 45,135 305700 Portable Relocation 401,325 1,101,325 104,301 997,024 305963 Capital Renewal 10,684,592 12,210,568 970,063 11,240,505 315388 ADA Projects 262,804 262,804 168,570 94,234 315626 Safety to Life 737,603 737,603 112,071 625,532 315628 Painting & Corrosion Control 1,348,563 348,563 212,579 135,984 315706 Custodial Equipment 158,023 158,023 81,017 77,006 315707 Grounds Equipment 0 100,000 65,695 34,305 315718/315725 Food & Nutrition Services Projects 1,241,656 1,241,656 571,830 669,826 Page 30
STATEMENT OF EXPENDITURES BY PROJECT CHANGES IN FUND BALANCE BUDGET vs ACTUAL CAPITAL PROJECTS FUND PROJECT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE NUMBER BUDGET 02/28/17 02/28/17 335731 Replacement at Failure 1,609,994 2,196,988 1,205,551 991,437 335732 Plant Ops & Maint Bldg Improv 175,302 175,302 0 175,302 335733 Building Envelope Water Control 31,055 31,055 31,055 0 335734 Maintenance Painting & Corrosion Control 0 1,000,000 41,622 958,378 Additional Tax Levy/Capital Projects 408,960 408,960 0 408,960 Sales Surtax Projects - Use of Other Funds 835,865 2,322,682 626,606 1,696,076 Sales Surtax Projects 75,721,303 75,891,648 15,100,386 60,791,262 TOTAL BEFORE OTHER FINANCING SOURCES/USES $ 106,630,641 $ 119,773,655 $ 24,241,227 $ 95,532,428 Transfer - General Fund - Property Insurance $ 4,665,687 $ 4,665,687 $ 0 $ 4,665,687 Transfer - Debt Service 36,367,258 36,367,258 10,082,270 26,284,988 TOTAL AFTER OTHER FINANCING SOURCES/USES $ 147,663,586 $ 160,806,600 $ 34,323,497 $ 126,483,103 EXCESS (DEFICIENCY) OF REVENUES / EXPENDITURES $ (37,453,134) $ (50,439,655) $ 38,381,504 Restricted * $ 87,709,430 $ 88,078,685 $ 88,078,685 Assigned 3,183,759 3,183,759 3,183,759 BEGINNING FUND BALANCE $ 90,893,189 $ 91,262,444 $ 91,262,444 Restricted $ 52,235,647 $ 39,618,381 $ 126,329,162 Assigned 1,204,408 1,204,408 3,314,786 ENDING FUND BALANCE $ 53,440,055 $ 40,822,789 $ 129,643,948 * Restricted beginning balance was amended due to an adjustment for 2015-16 which occurred after the Adopted Budget was prepared and prior to the completion of the CAFR. Page 31
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL CASUALTY INSURANCE FUNDS ACCOUNT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE NUMBER BUDGET 12/31/16 02/28/17 LOCAL SOURCES 348X Premiums $ 4,271,540 $ 4,271,540 $ 2,184,951 $ 2,086,589 343X Interest 88,983 88,983 100,202 (11,219) TOTAL REVENUES $ 4,360,523 $ 4,360,523 $ 2,285,153 $ 2,075,370 EXPENDITURES: 111 Administrator - Base Pay $ 52,027 $ 52,027 $ 34,685 $ 17,342 161 Other Support - Base Pay 74,116 74,116 47,749 26,367 181 EAP - Base Pay 47,523 47,523 24,646 22,877 1XX SALARIES TOTAL $ 173,666 $ 173,666 $ 107,080 $ 66,586 210 Retirement $ 13,060 $ 13,060 $ 8,052 $ 5,008 220 FICA 13,285 13,285 7,853 5,432 231 Life Insurance 144 144 103 41 232 Hospitalization 18,058 18,058 9,543 8,515 241 Worker's Compensation I 969 969 608 361 2XX FRINGE TOTAL $ 45,516 $ 45,516 $ 26,159 $ 19,357 311 Legal Services $ 2,000 $ 2,000 $ 8,310 $ (6,310) 312 Professional and Technical 25,000 25,000 19,220 5,780 316 Managed Care Arrangement Costs 28,000 28,000 10,653 17,347 331 Travel - In County 811 811 0 811 332 Travel - Out of County 2,650 2,650 0 2,650 371 Telephone - Base 500 500 0 500 372 Telephone Long Distance 20 20 0 20 373 Postage 475 475 0 475 376 PDA Data 100 100 10 90 377 PDA Voice Cell 615 615 364 251 391 Printing, etc. 1,250 1,250 528 722 3XX PURCHASED SERVICES TOTAL $ 61,421 $ 61,421 $ 39,085 $ 22,336 Page 32
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL CASUALTY INSURANCE FUNDS ACCOUNT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE NUMBER BUDGET 12/31/16 02/28/17 511 Supplies $ 1,284 $ 1,284 $ 614 $ 670 5XX SUPPLIES / COMPUTER HARDWARE TOTAL $ 1,284 $ 1,284 $ 614 $ 670 641 Furniture, Fixtures & Equipment over $1,000 $ 2,000 $ 2,000 $ 0 $ 2,000 642 Furniture, Fixtures & Equipment under $1,000 2,000 2,000 475 1,525 643 Computer Hardware over $1,000 3,500 3,500 0 3,500 644 Computer Hardware under $1,000 500 500 2,083 (1,583) 691 Computer Software over $1,000 1,500 1,500 0 1,500 6XX CAPITAL OUTLAY TOTAL $ 9,500 $ 9,500 $ 2,558 $ 6,942 737 Dues and Fees $ 800 $ 800 $ 0 $ 800 739 Bank Charges 15,000 15,000 7,421 7,579 775 Worker's Compensation 4,100,000 4,100,000 2,929,640 1,170,360 776 Auto Claims 327,513 327,513 266,096 61,417 777 General Claims 478,812 478,812 283,923 194,889 779 Administrative Fees 86,293 86,293 56,543 29,750 780 Excess Policy 425,000 425,000 371,937 53,063 7XX TOTAL OTHER EXPENDITURES $ 5,433,418 $ 5,433,418 $ 3,915,560 $ 1,517,858 TOTAL EXPENDITURES $ 5,724,805 $ 5,724,805 $ 4,091,056 $ 1,633,749 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES $ (1,364,282) $ (1,364,282) $ (1,805,903) BEGINNING FUND BALANCE $ 1,074,620 $ 1,074,620 $ 1,074,620 Workman's Compensation Adjustment at Year End * 0 1,642,383 1,642,383 ADJUSTED FUND BALANCE BEGINNING OF PERIOD $ 1,074,620 $ 2,717,003 $ 2,717,003 ENDING FUND BALANCE $ (289,662) $ 1,352,721 $ 911,100 * Beginning balance was amended due to an adjustment for 2015-16 which occurred after the Adopted Budget was prepared and prior to the completion of the CAFR. Page 33
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL MEDICAL INSURANCE TRUST FUNDS ACCOUNT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE NUMBER BUDGET 12/31/16 02/28/17 LOCAL SOURCES 348X Premiums $ 67,552,569 $ 67,552,569 $ 40,302,227 $ 27,250,342 343X Interest 109,824 109,824 77,416 32,408 TOTAL REVENUES $ 67,662,393 $ 67,662,393 $ 40,379,643 $ 27,282,750 EXPENDITURES: 111 Administrator - Base Pay $ 52,027 $ 52,027 $ 34,685 $ 17,342 161 Other Support - Base Pay 321,824 321,824 209,649 112,175 162 Other Support - Extra Duty 0 0 6,241 (6,241) 164 Other Support - Terminal Pay 0 0 9,540 (9,540) 181 EAP - Base Pay 187,227 187,227 106,097 81,130 184 EAP - Terminal Base 0 0 3,707 (3,707) 1XX SALARIES TOTAL $ 561,078 $ 561,078 $ 369,919 $ 191,159 210 Retirement $ 48,894 $ 48,894 $ 30,716 $ 18,178 220 FICA 42,922 42,922 25,772 17,150 231 Life Insurance 466 466 338 128 232 Hospitalization 77,024 77,024 45,795 31,229 241 Worker's Compensation I 3,131 3,131 2,011 1,120 2XX FRINGE TOTAL $ 172,437 $ 172,437 $ 104,632 $ 67,805 312 Professional and Technical $ 202,903 $ 202,903 $ 140,663 $ 62,240 331 Travel - In County 3,000 3,000 10 2,990 332 Travel - Out of County 6,000 6,000 155 5,845 333 Travel - Out of State 5,000 5,000 1,385 3,615 371 Telephone - Base 0 111 (111) 373 Postage 6,000 6,000 5,713 287 378 Data Communications 0 0 1,354 (1,354) 384 Water 0 0 150 (150) 391 Printing, etc. 8,000 8,000 3,499 4,501 398 Clinics - Other Purch Srvs 0 0 649,584 (649,584) 3XX PURCHASED SERVICES TOTAL $ 230,903 $ 230,903 $ 802,624 $ (571,721) Page 34
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET vs ACTUAL MEDICAL INSURANCE TRUST FUNDS ACCOUNT DESCRIPTION ADOPTED BUDGET THROUGH VARIANCE NUMBER BUDGET 12/31/16 02/28/17 430 Electricity $ 0 $ 0 $ 421 $ (421) 4XX ENERGY SERVICES TOTAL $ 0 $ 0 $ 421 $ (421) 511 Supplies $ 6,000 $ 6,000 $ 2,732 $ 3,268 5XX SUPPLIES / COMPUTER HARDWARE TOTAL $ 6,000 $ 6,000 $ 2,732 $ 3,268 631 New Construction - Contracted $ 0 $ 0 $ 175,235 $ (175,235) 634 New Construction - Prof Fees 0 0 109,867 (109,867) 637 New Construction - Direct PO's 0 0 321,488 (321,488) 641 Furniture, Fixtures & Equipment over $1,000 2,500 2,500 0 2,500 642 Furniture, Fixtures & Equipment under $1,000 2,000 2,000 8,663 (6,663) 643 Computer Hardware over $1,000 3,000 3,000 0 3,000 644 Computer Hardware under $1,000 6,000 6,000 419 5,581 684 Remodel/Renovate - Prof Fees 0 0 280 (280) 692 Computer Software under $1,000 1,500 1,500 0 1,500 6XX CAPITAL OUTLAY TOTAL $ 15,000 $ 15,000 $ 615,952 $ (600,952) 737 Dues and Fees $ 828,000 $ 828,000 $ 450,420 $ 377,580 739 Bank Charges 15,000 15,000 6,160 8,840 772 Claims Expense 64,930,180 64,930,180 39,772,201 25,157,979 779 Administrative Fees 4,708,009 4,708,009 2,075,336 2,632,673 7XX TOTAL OTHER EXPENDITURES $ 70,481,189 $ 70,481,189 $ 42,304,117 $ 28,177,072 TOTAL EXPENDITURES $ 71,466,607 $ 71,466,607 $ 44,200,397 $ 27,266,210 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES $ (3,804,214) $ (3,804,214) $ (3,820,754) BEGINNING FUND BALANCE $ 20,859,507 $ 20,859,507 $ 20,859,507 Estimated Claims Adjustment at Year End 0 851,081 851,081 ADJUSTED BALANCE BEGINNING OF PERIOD * $ 20,859,507 $ 21,710,588 $ 21,710,588 ENDING FUND BALANCE $ 17,055,293 $ 17,906,374 $ 17,889,834 * Beginning balance was amended due to an adjustment for 2015-16 which occurred after the Adopted Budgt was prepared and prior to the completion of the CAFR. Page 35