F-196 Annual Financial Statements For Fiscal Year 2007-2008 CERTIFICATION The Annual Financial Statements (Report F-196) for BENGE School District No. 122 of ADAMS County for the fiscal year ended August 31, 2008 were prepared on the cash 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 182.00 days. If school was operated fewer than 180 days, please include a statement covering the reasons and efforts 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, 2007-August 31, 2008. Approved: School District Superintendent or Authorized Official Date Reviewed: ESD Superintendent or Authorized Official Date REPORT F-196 SUMMARY DEBT CAPITAL TRANSPORTATION GENERAL ASB SERVICE PROJECTS VEHICLE PERMANENT FUND FUND FUND FUND FUND FUND TOTAL ------------ ------------ ------------ ------------ ------------ ------------ ------------ Total Revs and Financing Sources 375,254.04 43,995.62 419,249.66 Total Expenditures 342,905.94 46,191.27 389,097.21 Financing Uses 20,000.00 20,000.00 Excess of Revs/ Fin Sources Over/ (Under) Expends and Financing Uses 12,348.10 2,195.65-10,152.45 Begin Total Fund Bal 155,220.24 326,654.37 481,874.61 Prior Yr(s) Correction or Restatements End Total Fund Balance 167,568.34 324,458.72 492,027.06 Print Date: NOV 18,'08 Lock Date: OCT 24,'08 Check Figure: 2,322,702.64 Certification Page
FISCAL YEAR 2007-2008 PAGE: 1 - Index ANNUAL FINANCIAL STATEMENTS BALANCE SHEET AS OF AUGUST 31, 2008 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE FOR THE YEAR ENDED AUGUST 31, 2008 BUDGETARY COMPARISON SCHEDULES STATEMENT OF FIDUCIARY NET ASSETS STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS SCHEDULE OF LONG-TERM DEBT
Balance Sheet PAGE: 2 Governmental Funds August 31, 2008 Debt Capital Transportation General ASB Service Projects Vehicle Permanent Fund Fund Fund Fund Fund Fund Total ------------------------------------------------------------------------------------------------------------------------------------ ASSETS: Cash & Cash Equivalent Minus Outstdng Warrant 17,541.45 17,291.45 17,541.45 17,291.45 Taxes Receivable 12,306.65 12,306.65 Due From Funds Due Fm Gov Units Accounts Receivable Intfd Loans Receivable Accrued Int Receivable Inventory Prepaid Items Investments 167,318.34 324,458.72 491,777.06 Invest/Deferd Comp Slf-Insur Secu Deposit TOTAL ASSETS Invest/Cash W/Trustee 179,874.99 324,458.72 504,333.71 LIABILITIES: Accounts Payable Contracts Pay. Current Accrued Int Payable Accrued Salaries Rev Anticipation Notes Payroll Ded/Taxes Paya Due to Gov Units Deferred Compensation Est Employee Benefits Due to Funds Intfd Loans Payable Deposits Matured Bonds Payable Matured Bond Interest Arbitrg Rebate Payable Deferred Revenue 12,306.65 12,306.65 TOTAL LIABILITIES 12,306.65 12,306.65 FUND BALANCE: Reserve of Fund Balanc 3,678.54 3,678.54 Unres Desig Fnd Balanc Unres Undesig Fnd Bala 163,889.80 324,458.72 488,348.52 TOTAL FUND BALANCE 167,568.34 324,458.72 492,027.06 TOTAL LIAB/FUND BALANC 179,874.99 324,458.72 504,333.71
Statement of Revenues, Expenditures and Changes in Fund Balance PAGE: 3 Governmental Funds For The Year Ended August 31, 2008 Assoc. Debt Capital Transportation General Student Service Projects Vehicle Permanent Fund Body Fund Fund Fund Fund Total REVENUES: Local State 31,733.87 335,305.92 12,449.19 10,840.43 44,183.06 346,146.35 Federal 8,214.25 8,214.25 TOTAL REVENUES 375,254.04 23,289.62 398,543.66 EXPENDITURES: CURRENT: Regular Instruction 164,564.18 164,564.18 Special Education 1,136.46 1,136.46 Vocational Education Skills Center Compensatory Program Instruct. Prog 10,646.79 10,646.79 Community Services Support Services Stu. Activities/Othe 166,423.87 166,423.87 CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equip 46,191.27 46,191.27 134.64 134.64 DEBT SERVICE: Principal Int. & Charges TOTAL EXPENDITURES 342,905.94 46,191.27 389,097.21 REVS OVER (UNDER) EX 32,348.10 22,901.65-9,446.45 OTHER FIN SRCES(USES Bond Sls & Ref Bond Long-Term Financing Transfers In Trans Out (GL 536) 20,000.00-20,000.00 20,000.00 20,000.00- Oth Fin Use (GL 535) TOTAL OTHER FINANCE 706.00 706.00 SOURCES (USES) 20,000.00-20,706.00 706.00 EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 12,348.10 2,195.65-10,152.45 BEG TOT FUND BALANCE 155,220.24 326,654.37 481,874.61 Prior Year(s) Correc or Restatements END TOT FUND BALANCE 167,568.34 324,458.72 492,027.06
Budgetary Comparison Schedule PAGE: 4 General Fund For The Year Ended August 31, 2008 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) --------------- --------------- -------------------------- REVENUES: Local State 30,771.00 340,854.00 31,733.87 335,305.92 962.87 5,548.08- Federal 6,000.00 8,214.25 2,214.25 TOTAL REVENUES 377,625.00 375,254.04 2,370.96- EXPENDITURES: CURRENT: Regular Instruction 153,976.00 164,564.18 10,588.18- Special Education 1,200.00 1,136.46 63.54 Vocational Education Skills Center Compensatory Programs Instruct. Progs 15,617.00 10,646.79 4,970.21 Community Services Support Services Stu. Activities/ 169,716.00 166,423.87 3,292.13 CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment 5,500.00 134.64 5,365.36 DEBT SERVICE: Principal Int. & Charges TOTAL EXPENDITURES 346,009.00 342,905.94 3,103.06 REVS OVER (UNDER) EX 31,616.00 32,348.10 732.10 OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing Transfers In Trans Out (GL 536) 20,000.00-20,000.00- Oth Fin Use (GL 535) TOTAL OTHER FINANCE SOURCES (USES) 20,000.00-20,000.00- EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 11,616.00 12,348.10 732.10 BEG TOT FUND BALANCE 155,220.00 155,220.24 0.24 Prior Year(s) Corrections or Restatements END TOT FUND BALANCE 166,836.00 167,568.34 732.34
Budgetary Comparison Schedule PAGE: 5 Associated Student Body Fund For The Year Ended August 31, 2008 REVENUES: Local State Federal TOTAL REVENUES EXPENDITURES: CURRENT: Regular Instruction Special Education Vocational Education Skills Center Compensatory Programs Instruct. Progs Community Services Support Services Stu. Activities/ CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment DEBT SERVICE: Principal Int. & Charges TOTAL EXPENDITURES REVS OVER (UNDER) EX OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing Transfers In Trans Out (GL 536) Oth Fin Use (GL 535) TOTAL OTHER FINANCE SOURCES (USES) EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES BEG TOT FUND BALANCE Prior Year(s) Corrections or Restatements END TOT FUND BALANCE Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) --------------- --------------- --------------------------
Budgetary Comparison Schedule PAGE: 6 Debt Service Fund For The Year Ended August 31, 2008 REVENUES: Local State Federal TOTAL REVENUES EXPENDITURES: CURRENT: Regular Instruction Special Education Vocational Education Skills Center Compensatory Programs Instruct. Progs Community Services Support Services Stu. Activities/ CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment DEBT SERVICE: Principal Int. & Charges TOTAL EXPENDITURES REVS OVER (UNDER) EX OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing Transfers In Trans Out (GL 536) Oth Fin Use (GL 535) TOTAL OTHER FINANCE SOURCES (USES) EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES BEG TOT FUND BALANCE Prior Year(s) Corrections or Restatements END TOT FUND BALANCE Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) --------------- --------------- --------------------------
Budgetary Comparison Schedule PAGE: 7 Capital Projects Fund For The Year Ended August 31, 2008 REVENUES: Local State Federal TOTAL REVENUES EXPENDITURES: CURRENT: Regular Instruction Special Education Vocational Education Skills Center Compensatory Programs Instruct. Progs Community Services Support Services Stu. Activities/ CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment DEBT SERVICE: Principal Int. & Charges TOTAL EXPENDITURES REVS OVER (UNDER) EX OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing Transfers In Trans Out (GL 536) Oth Fin Use (GL 535) TOTAL OTHER FINANCE SOURCES (USES) EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES BEG TOT FUND BALANCE Prior Year(s) Corrections or Restatements END TOT FUND BALANCE Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) --------------- --------------- --------------------------
Budgetary Comparison Schedule PAGE: 8 Transportation Vehicle Fund For The Year Ended August 31, 2008 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) --------------- --------------- -------------------------- REVENUES: Local State 14,500.00 9,954.00 12,449.19 10,840.43 2,050.81-886.43 Federal TOTAL REVENUES 24,454.00 23,289.62 1,164.38- EXPENDITURES: CURRENT: Regular Instruction Special Education Vocational Education Skills Center Compensatory Programs Instruct. Progs Community Services Support Services Stu. Activities/ CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment 80,000.00 46,191.27 33,808.73 DEBT SERVICE: Principal Int. & Charges TOTAL EXPENDITURES 80,000.00 46,191.27 33,808.73 REVS OVER (UNDER) EX 55,546.00-22,901.65-32,644.35 OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing Transfers In Trans Out (GL 536) 20,000.00 20,000.00 Oth Fin Use (GL 535) TOTAL OTHER FINANCE 706.00 706.00 SOURCES (USES) 20,000.00 20,706.00 706.00 EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 35,546.00-2,195.65-33,350.35 BEG TOT FUND BALANCE 325,000.00 326,654.37 1,654.37 Prior Year(s) Corrections or Restatements END TOT FUND BALANCE 289,454.00 324,458.72 35,004.72
Statement of Fiduciary Net Assets PAGE: 9 Fiduciary Funds August 31, 2008 ASSETS: Imprest Cash Cash on Hand Cash on Deposit with Cty Treasurer Minus Warrants Outstanding Due From Funds Accounts Receivable Accrued Interest Receivable Investments Investments/Cash W/Trustees Assets Capital Assets, Land Capital Assets, Buildings Capital Assets, Equipment Accum. Depreciation, Buildings Accum. Depreciation, Equipment TOTAL ASSETS LIABILITIES: Accounts Payable Due to Funds TOTAL LIABILITIES NET ASSETS: Net assets held in trust for: Reserved for Items Reserved for Self Insured Risk Reserved for Trust Principal Unreserved, Designated for Items Unreserved, Undesignated Fund Balance Total Net Assets Private Purpose Trust Trust
Statement of Changes in Fiduciary Net Assets PAGE: 10 Fiduciary Funds For The Year Ended August 31, 2008 ADDITIONS: Contributions: Private Donations Employer Members Total Contributions Investment Income: Net Appreciation (Depreciation) in Fair Value Interest and dividends Less Investment Expense Net Investment Income Additons: Rent or Lease Revenue Total Additions Total Additons DEDUCTIONS: Benefits Refund of Contributions Administrative Expenses Scholarships Total Deductions Net Increase (Decrease) Net Assets-Beginning Prior Year(s) Corrections or Restatemnts Net Assets-Ending Private Purpose Trust Trust
Schedule of Long-Term Debt PAGE: 11 For The Year Ended August 31, 2008 Beginning Amount Amount Ending Outstanding Issued/ Redeemed/ Outstanding Debt Increased Decreased Debt 9/1/2007 8/31/2008 Description (1) (2) (3) (1)+(2)-(3) Total Voted Bonds Total Non-Voted Notes/Bonds Qualified Zone Academy Bonds Long-Term Debt: Capital Leases Contracts Payable (GL 603) NonCancellable Operating Leases Claims & Judgements Compensated Absences 22,787.28 22,787.28 Long-Term Debt Total Long-Term Debt 22,787.28 22,787.28 Total Long-Term Debt 22,787.28 22,787.28
FISCAL YEAR 2007-2008 PAGE: 12 - Index REVENUE AND EXPENDITURE DETAIL REPORTS REPORT OF REVENUE AND OTHER FINANCING SOURCES FOR THE GENERAL, DEBT SERVICE CAPITAL PROJECTS, AND TRANSPORTATION VEHICLE FUNDS GENERAL FUND PROGRAM/ACTIVITY/OBJECT EXPENDITURE REPORT GENERAL FUND EXPENDITURE MATRICES FOR EACH PROGRAM
Report of Revenues and Financing Sources PAGE: 13 For The Year Ended August 31, 2008 GENERAL FUND DEBT SERVICE CAPITAL TRANSPORTATION FUND PROJECTS FUND VEHICLE FUND ------------------------------------------------------------------------------------------------------------------------------------ LOCAL TAXES 1100 Local Property Tax 25,139.41 1300 Sale of Tax Title Property 1400 Local in-lieu of Taxes 1500 Timber Excise Tax 1600 County Administered Forests 1900 Local Taxes 1000 Total LOCAL TAXES 25,139.41 LOCAL SUPPORT NONTAX 2100 Tuitions and Fees, Unassigned 2131 Secondary Voc Ed Tuitions & Fees 2145 Skills 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 Sale of Goods, Supp & Serv, Unass 2231 Sec Voc Ed Sales of GDS, Sup & Serv 2245 Skls Cntr Sales of Goods,Sup & Serv 2288 Day Care 2289 Community Services 2298 School Food Services 460.50 2299 School Bus Revenue 2300 Investment Earnings 5,783.86 12,449.19 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 350.10 2910 E-Rate 2000 TOTAL Local Support NonTax 6,594.46 12,449.19 STATE, GENERAL PURPOSE 3100 Apportionment 200,986.23 3121 Spec Edu-Gen Apportionment 3300 Local Effort Assistance 29,561.44 3600 State Forests 3900 State Gen Purpose, Unass 3000 Total STATE, GENERAL PURPOSE 230,547.67 STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned 4121 Special Education 4126 State Institutions, Special Ed. 4130 State Matching (Pd Dir to Districts) 4134 Middle Sch Career & Tech Education 4155 Learning Assistance 4156 State Institutions Ctrs & Homes Del
Report of Revenues and Financing Sources PAGE: 14 For The Year Ended August 31, 2008 GENERAL FUND DEBT SERVICE CAPITAL TRANSPORTATION FUND PROJECTS FUND VEHICLE FUND ------------------------------------------------------------------------------------------------------------------------------------ STATE, SPECIAL PURPOSE (CONT.) 4158 Special and Pilot Programs 4163 Promoting Academic Success 4165 Transitional Bilingual 4166 Student Achievement 2,875.50 4174 Highly Capable 4175 Professional Development 2,784.64 4188 Day Care 4198 School Food Services 4199 Transportation - Operations 99,098.11 4230 State Matching Pd Dir to Contractors 4300 State Agencies, Unassigned 4321 Special Ed - State Agencies 4326 St Inst, Spec Ed - St Agencies 4330 State Matching, 4356 State Institution, Centers and Homes 4358 Spec & Pilot Prog, St Agencies 4365 Transition Biling, St Agencies 4388 Day Care - State Agencies 4398 School Food Serv, St Agencies 4399 Trans Operations, St Agencies 4499 Transportation - Depreciation 10,840.43 4000 TOTAL STATE, SPECIAL PURPOSE 104,758.25 10,840.43 FEDERAL, GENERAL PURPOSE 5200 General Purpose Dir Fed Grants Unass 5300 Impact Aid, Maintenance and Oper 5329 Impact Aid, Special Education Fund 5400 Federal in-lieu-of Taxes 0.73 5500 Federal Forests 5000 TOTAL FEDERAL, GENERAL PURPOSE 0.73 FEDERAL, SPECIAL PURPOSE 6100 Special Purpose, OSPI, Unassigned 6121 Special Education, Medicaid Reimb. 6124 Special Education, Supplemental 6138 Secondary Vocational Education 6146 Skills Center 6151 Disadvantaged 6152 School Improvement 6153 Migrant 6154 Reading First 6157 Institutions - Neg & Delinquent 6161 Head Start 6162 Math & Science, Professional Dev 6164 Limited English Proficiency 6167 Indian Education, JOM 6168 Indian Education, ED 6176 Targeted Assistance 6178 Youth Training Programs 6188 Day Care 6189 Community Services 6198 School Food Services
Report of Revenues and Financing Sources PAGE: 15 For The Year Ended August 31, 2008 GENERAL FUND DEBT SERVICE CAPITAL TRANSPORTATION FUND PROJECTS FUND VEHICLE FUND ------------------------------------------------------------------------------------------------------------------------------------ FEDERAL, SPECIAL PURPOSE (CONT) 6199 Transportation - Operation 6200 Direct Special Purpose Grants 8,213.52 6221 Special Education, Medicaid Reimb 6224 Special Education, Supplemental 6238 Secondary Vocational Education 6240 Impact Aid 6246 Skills Center 6251 Disadvantaged (formerly Remediation) 6252 School Improvement, Federal 6253 Migrant 6254 Reading First, Federal 6257 Institutions, Neg and Delinquent 6261 Head Start 6262 Math & Science, Professional Dev 6264 Bilingual 6267 Indian Education, JOM 6268 Indian Education, ED 6276 Targeted Assistance 6278 Youth Training - Direct Grants 6288 Day Care 6289 Community Services 6298 School Food Services 6299 Transportation - Operation 6300 Fed Grants Thru Othr Agencs, Unas 6310 Medicaid Administrative Match 6321 Special Education, Medicaid Reimb 6324 Special Education, Supplemental 6338 Secondary Vocational Education 6346 Skills Center 6351 Disadvantaged (formerly Remediation) 6352 School Improvement 6353 Migrant 6354 Reading First, Federal 6357 Institutions-Neglected and Delinq 6361 Head Start 6362 Math & Science, Professional Dev 6364 Limited Eng Profic (formerly Bilinq) 6367 Indian Education, JOM 6368 Indian Education, ED 6376 Targeted Assistance 6378 Youth Training 6388 Day Care 6389 Community Services 6398 School Food Services 6399 Transportation - Operation 6998 USDA Commoditities 6000 Total FEDERAL, SPECIAL PURPOSE 8,213.52
Report of Revenues and Financing Sources PAGE: 16 For The Year Ended August 31, 2008 GENERAL FUND DEBT SERVICE CAPITAL TRANSPORTATION FUND PROJECTS FUND VEHICLE FUND ------------------------------------------------------------------------------------------------------------------------------------ REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Prog. Participation, Unassigned 7121 Special Education 7131 Vocational Education 7145 Skills Center 7163 Promoting Academic Success 7197 Support Services 7198 School Food Services 7199 Transportation 7301 Nonhigh Participation 7000 Total REVS FROM OTHER SCHOOL DIST REVENUES FROM OTHER ENTITITES 8100 Governmental Entities 8188 Day Care 8189 Community Services 8198 School Food Services 8199 Transportation 8500 Educational Service Districts 8000 Total REVS FROM OTHER ENTITITES OTHER FINANCING SOURCES 9100 Sale of Bonds 9200 Sale of Real Property 9300 Sale of Equipment 706.00 9400 Compensated Loss of Capital Assets 9500 Long-Term Financing 9600 Sale of Refunding Bonds 9900 Transfers 20,000.00 9000 Total OTHER FINANCING SOURCES 20,706.00 TOTAL REVS AND OTHER FINANCING SRCES 375,254.04 43,995.62
Program/Activity/Object Report PAGE: 17 For The Year Ended August 31, 2008 NO. PROGRAM TITLE AMOUNT NO. ACTIVITY TITLE AMOUNT NO. OBJECT TITLE AMOUNT -------------------------------------------- ------------------------------------------- ------------------------------------------- 01 Basic Education 164,564.18 11 Board of Directors 1,144.94 21 Special Ed., Supplemental, 1,136.46 12 Superintendent's Office 14,638.19 0 Debit Transfers 502.74 24 Special Ed., Supplemental, 13 Business Office 5,542.19 26 Special Ed., Institutions, 14 Human Resources 24.50 1 Credit Transfers 502.74-29 Special Ed.,, Federa 15 Public Relations 31 Vocational, Basic, State 21 Supervision 2 Salaries - Cert Emp 127,642.65 34 Mid Sch Career & Tech Ed, 22 Learning Resources 38 Vocational, Federal 23 Principal's Office 3 Salaries - Class Emp 54,389.69 39 Vocational, Categ 24 Guidance & Counseling 45 Skills Center, Basic, Stat 25 Pupil Management & Safety 4 Empl Ben & Payroll Tax 54,983.83 46 Skills Centers, Federal 26 Health/Related Services 51 Disadvantaged, Federal 27 Teaching 168,476.56 5 Supplies Instr Resrs & 36,550.85 52 School Improvement, Federa 5,160.90 28 Extracurricular 158.87 Noncap Items 53 Migrant, Federal 29 Payments to School Dists 7,712.00 54 Reading First, Federal 41 Supervision 7 Purchased Services 69,204.28 55 Learning Assistance, State 42 Food 3,482.37 56 State Inst., Centers and H 44 Operations 8,581.38 8 Travel 57 State Inst., Neg. & Delinq 49 Transfers 58 Special and Pilot Programs 2,106.10 51 Supervision 9 Capital Outlay 134.64 61 Head Start, Federal 52 Operations 51,343.67 TOTAL, ALL OBJECTS 342,905.94 62 Math & Science, Prof. Dev. 53 Maintenance 3,901.07 63 Promoting Academic Success 56 Insurance 4,171.00 64 Limited English Prof., Fed 59 Transfers 502.74-65 Transitional Bilingual, St 61 Supervision 66 Student Achievement, State 3,379.79 62 Grounds Maintenance 4,000.29 67 Indian Education, Federal, 63 Operation of Buildings 26,871.17 68 Ind. Ed. Fed, ED 64 Maintenance 4,942.51 69 Compensatory, 65 Utilities 21,927.36 71 Traffic Safety 67 Bldg. Property Security 73 Summer School 68 Insurance 1,906.00 74 Highly Capable 72 Information Systems 14,584.61 75 Prof Development, State 73 Printing 76 Targeted Assistance, Feder 74 Warehousing & Distrib. 78 Youth Training Programs, F 75 Motor Pool 79 Instructional Prog, 83 Interest 81 Public Radio/TV 84 Principal 86 Community Schools 85 Debt Related Expenditures 88 Day Care 91 Public Activities 89 Community Services TOTAL, ALL ACTIVITIES 342,905.94 97 Districtwide Support 95,581.76 98 School Food Services 12,063.75 99 Pupil Transportation 58,913.00 TOTAL, ALL PROGRAMS 342,905.94