COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS SEPTEMBER 30, 2017 EXHIBIT F-I-A FUND TYPES & ACCOUNT GROUPS GOVERNMENTAL PROPRIETARY FIDUCIARY ACCT GROUPS SPECIAL DEBT CAPITAL ENTERPRISE TRUST & F/A & DESCRIPTION GENERAL REVENUE SERVICE PROJECTS INTERNAL AGENCY L/T DEBT -------------------------------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- ASSETS & OTHER DEBITS: CASH & CASH EQUIVALENTS 9,962,325.20 1,814,200.07 4,587,236.65 1,016,765.20 0.00 405,602.54 0.00 INVESTMENTS 1,827,603.58 4,295.30 0.00 0.00 0.00 0.00 0.00 RECEIVABLES ALLOWANCE FOR DOUBTFUL ACCTS 0.00 INTERFUND RECEIVABLES 985.00 100,00 OTHER RECEIVABLES 174,534.66 1,004,643.83 0.00 0.00 0.00 6,959.29 0.00 INVENTORIES 112,331.64 122,661.88 0.00 0.00 0.00 0.00 0.00 OTHER ASSETS 5,106.42 FIXED ASSETS 96,827,327.36 ACCUMULATED DEPRECIATION 0.00 OTHER DEBITS AMT AVAILABLE IN DEBT SVC 866,468.06 AMT PROV FOR PMT OF L-T DEBT 31,008,599.31 OTHER DEBITS 0.00 TOTAL ASSETS & OTHER DEBITS 12,082,886.50 3,045,801.08 4,587,236.65 1,016,765.20 0.00 412,561.83 128,702,394.73 LIABILITIES & FUND EQUITY: LIABILITIES: SALARIES & BENEFITS PAYABLE 0.00 PAYROLL W/H & DED PAYABLE 1,619.94 CLAIMS PAYABLE 339,379.09 313,082.15 0.00 44,764.00 0.00 17,538.80 0.00 OTHER PAYABLES INTERFUND PAYABLES 100,000.00 985.00 0.00 0.00 0.00 0.00 0.00 OTHER PAYABLES 4,666.25 OTHER LIABILITIES 0.00 42,436.30 0.00 0.00 0.00 0.00 0.00 LONG-TERM LIABILITIES 31,875,067.37 TOTAL LIABILITIES 445,665.28 356,503.45 0.00 44,764.00 0.00 17,538.80 31,875,067.37 FUND EQUITY: INVESTMENT IN FIXED ASSETS 96,827,327.36 RETAINED EARNINGS 0.00 CONTRIBUTED CAPITAL 0.00 RESERVED FUND BALANCE 322,004.57 176,477.32 0.00 0.00 0.00 32,386.80 0.00 UNRESERVED FUND BALANCE 11,315,216.65 2,512,820.31 4,587,236.65 972,001.20 0.00 362,636.23 0.00 TOTAL FUND EQUITY 11,637,221.22 2,689,297.63 4,587,236.65 972,001.20 0.00 395,023.03 96,827,327.36 TOTAL LIABILITIES & FUND EQUITY 12,082,886.50 3,045,801.08 4,587,236.65 1,016,765.20 0.00 412,561.83 128,702,394.73
EXHIBIT F-II-A GOVERNMENTAL FIDUCIARY FUND TYPES SPECIAL DEBT CAPITAL EXPENDABLE TOTAL DESCRIPTION GENERAL REVENUE SERVICE PROJECTS TRUST (Memo Only) ---------------------------------------- -------------- -------------- -------------- -------------- -------------- -------------- STATE 34,037,756.74 638.48 602,941.99 1,350,550.01 0.00 35,991,887.22 FEDERAL 79,300.98 6,429,535.13 0.00 0.00 0.00 6,508,836.11 LOCAL 11,835,501.72 2,339,153.83 85,861.82 515,729.12 977,297.32 15,753,543.81 OTHER 74,738.87 328,055.65 0.00 0.00 0.00 402,794.52 TOTAL 46,027,298.31 9,097,383.09 688,803.81 1,866,279.13 977,297.32 58,657,061.66 INSTRUCTIONAL SERVICES 28,529,178.13 3,137,561.54 0.00 0.00 206,411.49 31,873,151.16 INSTRUCTIONAL SUPPORT SERVICES 6,669,646.91 970,094.05 0.00 126,374.38 447,472.70 8,213,588.04 OPERATIONS & MAINTENANCE 4,358,692.88 84,912.89 0.00 1,793.34 8,508.11 4,453,907.22 AUXILIARY SERVICES 3,740,610.79 4,275,677.48 0.00 0.00 17,193.44 8,033,481.71 GENERAL ADMINISTRATIVE SERVICES 2,162,551.40 448,808.94 0.00 0.00 0.00 2,611,360.34 CAPITAL OUTLAY 900.00 0.00 0.00 5,813,746.75 0.00 5,814,646.75 PRINCIPLE 0.00 0.00 2,122,951.50 0.00 0.00 2,122,951.50 INTEREST 0.00 0.00 636,990.95 0.00 0.00 636,990.95 OTHER 0.00 0.00 0.00 18,577.00 0.00 18,577.00 OTHER EXPENDITURES 96,768.35 678,610.03 0.00 0.00 174,325.65 949,704.03 TOTAL EXPENDITURES 45,558,348.46 9,595,664.93 2,759,942.45 5,960,491.47 853,911.39 64,728,358.70 TRANSFERS IN 567,539.79 753,420.66 2,139,949.35 0.00 26,693.42 3,487,603.22 OTHER FUND SOURCES 910,258.73 0.00 0.00 0.00 0.00 910,258.73 TRANSFERS OUT 1,052,555.29 353,906.90 0.00 2,020,092.72 61,048.31 3,487,603.22 OTHER FUND USES TOTAL OTHER FUND SOURCES (USES) 425,243.23 399,513.76 2,139,949.35 (2,020,092.72) (34,354.89) 910,258.73 OVER(UNDER)EXPENDITURES & OTHER FUND USES 894,193.08 (98,768.08) 68,810.71 (6,114,305.06) 89,031.04 (5,161,038.31) BEGINNING FUND BALANCE - OCT 1 10,743,028.14 2,788,065.71 4,518,425.94 7,086,306.26 305,991.99 25,441,818.04 ENDING FUND BALANC - SEP 30 11,637,221.22 2,689,297.63 4,587,236.65 972,001.20 395,023.03 20,280,779.73
EXHIBIT F-III-A GENERAL SPECIAL REVENUE FUND TYPE FAVORABLE FAVORABLE DESCRIPTION BUDGET ACTUAL (UNFAVORABLE BUDGET ACTUAL (UNFAVORABLE ---------------------------------------- -------------- -------------- -------------- -------------- -------------- -------------- STATE 33,996,365.00 34,037,756.74 (41,391.74) 0.00 638.48 (638.48) FEDERAL 73,500.00 79,300.98 (5,800.98) 6,825,885.44 6,429,535.13 396,350.31 LOCAL 10,879,600.00 11,835,501.72 (955,901.72) 2,170,623.00 2,339,153.83 (168,530.83) OTHER SOURCES 89,111.00 74,738.87 14,372.13 279,455.00 328,055.65 (48,600.65) TOTAL 45,038,576.00 46,027,298.31 (988,722.31) 9,275,963.44 9,097,383.09 178,580.35 INSTRUCTIONAL SERVICES 29,301,016.00 28,529,178.13 771,837.87 3,247,431.85 3,137,561.54 109,870.31 INSTRUCTIONAL SUPPORT SERVICES 6,509,031.00 6,669,646.91 (160,615.91) 862,295.24 970,094.05 (107,798.81) OPERATIONS & MAINTENANCE 3,547,425.00 4,358,692.88 (811,267.88) 110,785.00 84,912.89 25,872.11 AUXILIARY SERVICES 3,576,420.00 3,737,110.79 (160,690.79) 4,427,665.00 4,275,677.48 151,987.52 GENERAL ADMINISTRATIVE SERVICES 1,794,605.00 2,166,051.40 (371,446.40) 539,785.35 448,808.94 90,976.41 CAPTIAL OUTLAY 1,574,000.00 900.00 1,573,100.00 0.00 0.00 0.00 PRINCIPLE INTEREST OTHER OTHER EXPENDITURES 55,593.00 96,768.35 (41,175.35) 619,634.00 678,610.03 (58,976.03) TOTAL EXPENDITURES 46,358,090.00 45,558,348.46 799,741.54 9,807,596.44 9,595,664.93 211,931.51 TRANSFERS IN 650,707.00 567,539.79 83,167.21 302,180.46 753,420.66 (451,240.20) OTHER FUND SOURCES 859,392.18 910,258.73 (50,866.55) 0.00 0.00 0.00 TRANSFERS OUT 750,158.46 1,052,555.29 (302,396.83) 286,518.00 353,906.90 (67,388.90) OTHER FUND USES TOTAL OTHER FUND SOURCES (USES) 759,940.72 425,243.23 334,697.49 15,662.46 399,513.76 (383,851.30) OVER(UNDER)EXPENDITURES & OTHER FUND USES (559,573.28) 894,193.08 (1,453,766.36) (515,970.54) (98,768.08) (417,202.46) BEGINNING FUND BALANCE - OCT 1 10,743,028.14 10,743,028.14 0.00 2,788,065.71 2,788,065.71 0.00 ENDING FUND BALANCE - SEP 30 10,183,454.86 11,637,221.22 (1,453,766.36) 2,272,095.17 2,689,297.63 (417,202.46)
FUND TYPE DESCRIPTION ---------------------------------------- STATE FEDERAL LOCAL OTHER SOURCES TOTAL INSTRUCTIONAL SERVICES INSTRUCTIONAL SUPPORT SERVICES OPERATIONS & MAINTENANCE AUXILIARY SERVICES GENERAL ADMINISTRATIVE SERVICES CAPTIAL OUTLAY PRINCIPLE INTEREST OTHER OTHER EXPENDITURES TOTAL EXPENDITURES TRANSFERS IN OTHER FUND SOURCES TRANSFERS OUT OTHER FUND USES TOTAL OTHER FUND SOURCES (USES) OVER(UNDER)EXPENDITURES & OTHER FUND USES BEGINNING FUND BALANCE - OCT 1 ENDING FUND BALANCE - SEP 30 EXHIBIT F-III-B DEBT SERVICE CAPITAL PROJECTS FAVORABLE FAVORABLE BUDGET ACTUAL (UNFAVORABLE BUDGET ACTUAL (UNFAVORABLE -------------- -------------- -------------- -------------- -------------- -------------- 597,568.00 602,941.99 (5,373.99) 1,355,924.00 1,350,550.01 5,373.99 0.00 85,861.82 (85,861.82) 502,209.00 515,729.12 (13,520.12) 597,568.00 688,803.81 (91,235.81) 1,858,133.00 1,866,279.13 (8,146.13) 0.00 0.00 0.00 0.00 126,374.38 (126,374.38) 0.00 0.00 0.00 200,000.00 1,793.34 198,206.66 0.00 0.00 0.00 5,200,000.00 5,813,746.75 (613,746.75) 2,122,182.00 2,122,951.50 (769.50) 0.00 0.00 0.00 638,043.00 636,990.95 1,052.05 0.00 0.00 0.00 0.00 0.00 0.00 18,577.00 18,577.00 0.00 2,760,225.00 2,759,942.45 282.55 5,418,577.00 5,960,491.47 (541,914.47) 2,109,084.00 2,139,949.35 (30,865.35) 0.00 0.00 0.00 0.00 0.00 0.00 1,996,369.00 2,020,092.72 (23,723.72) 2,109,084.00 2,139,949.35 (30,865.35) (1,996,369.00) (2,020,092.72) 23,723.72 (53,573.00) 68,810.71 (122,383.71) (5,556,813.00) (6,114,305.06) 557,492.06 4,518,425.94 4,518,425.94 0.00 7,086,306.26 7,086,306.26 0.00 4,464,852.94 4,587,236.65 (122,383.71) 1,529,493.26 972,001.20 557,492.06
FUND TYPE DESCRIPTION ---------------------------------------- STATE FEDERAL LOCAL OTHER SOURCES TOTAL INSTRUCTIONAL SERVICES INSTRUCTIONAL SUPPORT SERVICES OPERATIONS & MAINTENANCE AUXILIARY SERVICES GENERAL ADMINISTRATIVE SERVICES CAPTIAL OUTLAY PRINCIPLE INTEREST OTHER OTHER EXPENDITURES TOTAL EXPENDITURES TRANSFERS IN OTHER FUND SOURCES TRANSFERS OUT OTHER FUND USES TOTAL OTHER FUND SOURCES (USES) OVER(UNDER)EXPENDITURES & OTHER FUND USES BEGINNING FUND BALANCE - OCT 1 ENDING FUND BALANCE - SEP 30 EXHIBIT F-III-C EXPENDABLE TRUST TOTAL GOVT FUND TYPES FAVORABLE & EXP TRUST FUNDS FAVORABLE BUDGET ACTUAL (UNFAVORABLE BUDGET ACTUAL (UNFAVORABLE -------------- -------------- -------------- -------------- -------------- -------------- 0.00 0.00 0.00 35,949,857.00 35,991,887.22 (42,030.22) 0.00 0.00 0.00 6,899,385.44 6,508,836.11 390,549.33 593,343.00 977,297.32 (383,954.32) 14,145,775.00 15,753,543.81 (1,607,768.81) 0.00 0.00 0.00 368,566.00 402,794.52 (34,228.52) 593,343.00 977,297.32 (383,954.32) 57,363,583.44 58,657,061.66 (1,293,478.22) 186,502.00 206,411.49 (19,909.49) 32,734,949.85 31,873,151.16 861,798.69 290,490.00 447,472.70 (156,982.70) 7,661,816.24 8,213,588.04 (551,771.80) 4,925.00 8,508.11 (3,583.11) 3,863,135.00 4,453,907.22 (590,772.22) 15,535.00 17,193.44 (1,658.44) 8,019,620.00 8,029,981.71 (10,361.71) 0.00 0.00 0.00 2,334,390.35 2,614,860.34 (280,469.99) 0.00 0.00 0.00 6,774,000.00 5,814,646.75 959,353.25 0.00 0.00 0.00 2,122,182.00 2,122,951.50 (769.50) 0.00 0.00 0.00 638,043.00 636,990.95 1,052.05 0.00 0.00 0.00 18,577.00 18,577.00 0.00 110,912.00 174,325.65 (63,413.65) 786,139.00 949,704.03 (163,565.03) 608,364.00 853,911.39 (245,547.39) 64,952,852.44 64,728,358.70 224,493.74 4,100.00 26,693.42 (22,593.42) 3,066,071.46 3,487,603.22 (421,531.76) 0.00 0.00 0.00 859,392.18 910,258.73 (50,866.55) 33,026.00 61,048.31 (28,022.31) 3,066,071.46 3,487,603.22 (421,531.76) (28,926.00) (34,354.89) 5,428.89 859,392.18 910,258.73 (50,866.55) (43,947.00) 89,031.04 (132,978.04) (6,729,876.82) (5,161,038.31) (1,568,838.51) 305,991.99 305,991.99 0.00 25,441,818.04 25,441,818.04 0.00 262,044.99 395,023.03 (132,978.04) 18,711,941.22 20,280,779.73 (1,568,838.51)