Fund Types Governmental Balance Sheet Account Memorandum Only July 31, 2017 Number General Debt Service Capital Projects Special Revenue Food Service Internal Service 2017-2018 2016-2017 ASSETS Cash and Investments 11XX 66,300,631.14 750,173.81 68,765,081.12 1,396,173.36 4,166,946.22 47,943,124.62 189,322,130.27 164,231,327.69 Cash with Fiscal Agent 1114 18,014,862.89 500,332.99 18,515,195.88 15,991,626.80 Accounts Receivable 1130 230,841.76 34,763.16 75,000.00 340,604.92 458,509.35 Due from Other Funds 1140 512,699.57 249,963.12 165,649.87 76,968.20 23,758.98 50,411.85 1,079,451.59 960,398.54 Due from Other Agencies 1220 764,075.93 1,476,567.29 405,615.48 46,742.42 2,693,001.12 5,484,262.14 Inventory 1150 670,340.14 291,310.89 961,651.03 1,134,679.34 Prepaid Items 1230 1,797,338.27 10,849.00 1,808,187.27 1,725,218.25 Total Assets 70,275,926.81 19,014,999.82 70,942,394.43 1,878,757.04 4,482,016.09 48,126,127.89 214,720,222.08 189,986,022.11 LIABILITIES AND FUND BALANCES LIABILITIES Accounts Payable 2120 783,630.87 898,045.12 2,354,895.38 25,307.62 93,604.41 0.00 4,155,483.40 1,532,891.05 Salaries and Wages Payable 2110 5,095,238.66 534,940.11 269,296.92 5,899,475.69 7,217,476.95 Payroll Deductions and Withholdings 2170 1,760,400.99 1,760,400.99 476,226.04 Estimated Liability Self Insurance 2270 12,546,164.43 12,546,164.43 12,280,148.46 Compensated Absences 2330 22,571.24 22,571.24 16,376.58 Deposits Payable 2220 13,200.00 13,200.00 13,700.00 Due to Other Agencies 2230 595,076.83 595,076.83 2,556,452.80 Due to Other Funds 2160 316,532.97 372,921.46 259,025.21 130,971.95 1,079,451.59 960,398.54 Unearned Revenue 2410 3,650,000.00 827,746.27 4,477,746.27 3,766,422.30 Total Liabilities 8,564,080.32 898,045.12 6,377,816.84 1,647,019.21 493,873.28 12,568,735.67 30,549,570.44 28,820,092.72 FUND BALANCES Nonspendable 2,467,678.41 291,310.89 2,758,989.30 2,848,592.59 Restricted 10,691,981.00 18,116,954.70 64,564,577.59 231,737.83 3,696,831.92 7,154,104.00 104,456,187.04 100,664,515.19 Unassigned/Assigned 48,552,187.08 28,403,288.22 76,955,475.30 57,652,821.61 Total Fund Balances 2700 61,711,846.49 18,116,954.70 64,564,577.59 231,737.83 3,988,142.81 35,557,392.22 184,170,651.64 161,165,929.39 Total Liabilities and Fund Balances 70,275,926.81 19,014,999.82 70,942,394.43 1,878,757.04 4,482,016.09 48,126,127.89 214,720,222.08 189,986,022.11
General Fund Revenue & - Budget And Actual Account Budgeted Amounts * Projected Annual Actual YTD Percentage of Prior YTD Difference % July 31, 2017 Number Original Current Actual * Amounts Current Budget Actual Increase/(Decrease) Increase/(Decrease) Federal Direct 3100 409,475.00 409,475.00 409,475.00 26,497.42 6.47% 43,845.51 (17,348.09) -39.57% Federal Through State 3200 2,413,160.00 2,413,160.00 2,413,160.00 49,358.81 2.05% 59,822.67 (10,463.86) -17.49% State Sources 3300 80,689,416.00 80,689,416.00 80,689,416.00 7,357,143.35 9.12% 7,193,531.50 163,611.85 2.27% Local Sources 3400 336,950,761.00 336,950,761.00 336,950,761.00 (41,496.36) -0.01% 332,810.24 (374,306.60) -112.47% Total 420,462,812.00 420,462,812.00 420,462,812.00 7,391,503.22 1.76% 7,630,009.92 (238,506.70) -3.13% EXPENDITURES Instruction 5000 294,995,712.00 294,995,712.00 294,995,712.00 10,142,340.45 3.44% 8,826,320.53 1,316,019.92 14.91% Student Support Services 6100 25,163,051.00 25,163,051.00 25,163,051.00 825,844.19 3.28% 727,261.87 98,582.32 13.56% Instructional Media Services 6200 3,896,731.00 3,896,731.00 3,896,731.00 383,048.63 9.83% 125,592.23 257,456.40 204.99% Instruction and Curriculum Development Services 6300 3,177,133.00 3,177,133.00 3,177,133.00 161,509.32 5.08% 122,885.10 38,624.22 31.43% Instructional Staff Training Services 6400 1,063,587.00 1,063,587.00 1,063,587.00 27,481.92 2.58% 23,183.49 4,298.43 18.54% Instruction Related Technolgy 6500 6,059,930.00 6,059,930.00 6,059,930.00 324,641.41 5.36% 317,019.65 7,621.76 2.40% Board 7100 1,170,288.00 1,170,288.00 1,170,288.00 77,034.35 6.58% 29,572.38 47,461.97 160.49% General Administration 7200 1,909,303.00 1,909,303.00 1,909,303.00 174,510.46 9.14% 127,285.30 47,225.16 37.10% School Administration 7300 19,325,017.00 19,325,017.00 19,325,017.00 1,252,389.49 6.48% 1,089,275.78 163,113.71 14.97% Facilities Acquisition and Construction 7410 63,675.00 63,675.00 63,675.00 0.00 0.00% 250.00 (250.00) -100.00% Fiscal Services 7500 2,269,490.00 2,269,490.00 2,269,490.00 177,907.78 7.84% 232,940.89 (55,033.11) -23.63% Food Services 7600 51,422.00 51,422.00 51,422.00 0.00 0.00% 292.48 (292.48) -100.00% Central Services 7700 6,105,175.00 6,105,175.00 6,105,175.00 492,494.38 8.07% 417,483.18 75,011.20 17.97% Pupil Transportation Services 7800 16,459,452.00 16,459,452.00 16,459,452.00 839,463.70 5.10% 746,070.31 93,393.39 12.52% Operation of Plant 7900 35,505,818.00 35,505,818.00 35,505,818.00 2,554,874.47 7.20% 2,398,215.46 156,659.01 6.53% Maintenance of Plant 8100 16,724,932.00 16,724,932.00 16,724,932.00 1,426,744.45 8.53% 1,468,557.07 (41,812.62) -2.85% Administrative Tech Services 8200 3,355,903.00 3,355,903.00 3,355,903.00 194,753.06 5.80% 153,952.18 40,800.88 26.50% Community Services 9100 2,903,831.00 2,903,831.00 2,903,831.00 59,457.96 2.05% 79,418.69 (19,960.73) -25.13% Debt Service 9200 Total 440,200,450.00 440,200,450.00 440,200,450.00 19,114,496.02 4.34% 16,885,576.59 2,228,919.43 13.20% Excess (Deficiency) of Over (Under) (19,737,638.00) (19,737,638.00) (19,737,638.00) (11,722,992.80) 59.39% (9,255,566.67) (2,467,426.13) 26.66% Other Financing Sources 3700 Transfers In 3600 19,883,915.00 19,883,915.00 19,883,915.00 0.00 0.00% 0.00 0.00 Transfers Out 9700 (577,910.00) (577,910.00) (577,910.00) 0.00 0.00% 0.00 0.00 Total Other Financing Sources (Uses) 19,306,005.00 19,306,005.00 19,306,005.00 0.00 0.00% 0.00 0.00 Net Change in Fund Balances (431,633.00) (431,633.00) (431,633.00) (11,722,992.80) (9,255,566.67) (2,467,426.13) Fund Balances, Prior Year 2800 73,434,844.00 73,434,844.00 73,434,844.00 73,434,839.29 100.00% 58,877,793.64 14,557,045.65 24.72% Adjustment to Fund Balances 2891 Fund Balances, Current Year 2700 73,003,211.00 73,003,211.00 73,003,211.00 61,711,846.49 84.53% 49,622,226.97 12,089,619.52 24.36% * The original budget approved September 19, 2017 was used for presentation purposes. At this early point in the year, projected results reflected budgeted amounts.
Debt Service Revenue & - Budget And Actual Account Budgeted Amounts * Actual YTD Percentage of Prior YTD Difference % July 31, 2017 Number Original Current Amounts Current Budget Actual Increase/(Decrease) Increase/(Decrease) Federal Direct 3100 1,949,172.00 1,949,172.00 0.00 0.00% 0.00 Federal Through State 3200 State Sources 3300 1,659,916.00 1,659,916.00 0.00 0.00% 0.00 0.00 Local Sources 3400 (1,794,702.56) (2,717,672.43) 922,969.87 Total 3,609,088.00 3,609,088.00 (1,794,702.56) -49.73% (2,717,672.43) 922,969.87 EXPENDITURES Instruction 5000 Student Support Services 6100 Instructional Media Services 6200 Instruction and Curriculum Development Services 6300 Instructional Staff Training Services 6400 Instruction Related Technolgy 6500 Board 7100 General Administration 7200 School Administration 7300 Facilities Acquisition and Construction 7410 Fiscal Services 7500 Food Services 7600 Central Services 7700 Pupil Transportation Services 7800 Operation of Plant 7900 Maintenance of Plant 8100 Administrative Tech Services 8200 Community Services 9100 Debt Service 9200 30,870,320.00 30,870,320.00 1,065,062.20 3.45% 4,000.00 1,061,062.20 26526.56% Total 30,870,320.00 30,870,320.00 1,065,062.20 3.45% 4,000.00 1,061,062.20 26526.56% Excess (Deficiency) of Over (Under) (27,261,232.00) (27,261,232.00) (2,859,764.76) 10.49% (2,721,672.43) (138,092.33) 5.07% Transfers In 3600 28,425,650.00 28,425,650.00 1,065,062.20 3.75% 972,430.63 92,631.57 Transfers Out 9700 Total Other Financing Sources (Uses) 28,425,650.00 28,425,650.00 1,065,062.20 3.75% 972,430.63 92,631.57 Net Change in Fund Balances 1,164,418.00 1,164,418.00 (1,794,702.56) -154.13% (1,749,241.80) (45,460.76) Fund Balances, Prior Year 2800 19,911,658.00 19,911,658.00 19,911,657.26 100.00% 17,914,767.44 1,996,889.82 11.15% Adjustment to Fund Balances 2891 Fund Balances, Current Year 2700 21,076,076.00 21,076,076.00 18,116,954.70 85.96% 16,165,525.64 1,951,429.06 12.07% * The original budget approved September 19, 2017 was used for presentation purposes.
Capital Projects Revenue & - Budget And Actual Account Budgeted Amounts * Actual YTD Percentage of Prior YTD Difference % July 31, 2017 Number Original Current Amounts Current Budget Actual Increase/(Decrease) Increase/(Decrease) Federal Direct 3100 Federal Through State 3200 State Sources 3300 2,302,092.00 2,302,092.00 0.00 0.00% 0.00 0.00 Local Sources 3400 109,526,731.00 109,526,731.00 1,464,094.78 1.34% 1,223,215.38 240,879.40 19.69% Total 111,828,823.00 111,828,823.00 1,464,094.78 1.31% 1,223,215.38 240,879.40 19.69% EXPENDITURES Instruction 5000 Student Support Services 6100 Instructional Media Services 6200 Instruction and Curriculum Development Services 6300 Instructional Staff Training Services 6400 Instruction Related Technology 6500 Board 7100 General Administration 7200 School Administration 7300 Facilities Acquisition and Construction 7410 117,422,496.00 117,422,496.00 448,059.70 0.38% (1,892,616.33) 2,340,676.03-123.67% Fiscal Services 7500 Food Services 7600 Central Services 7700 Pupil Transportation Services 7800 Operation of Plant 7900 Maintenance of Plant 8100 Administrative Tech Services 8200 Community Services 9100 Debt Service 9200 Total 117,422,496.00 117,422,496.00 448,059.70 0.38% (1,892,616.33) 2,340,676.03-123.67% Excess (Deficiency) of Over (Under) (5,593,673.00) (5,593,673.00) 1,016,035.08-18.16% 3,115,831.71 (2,099,796.63) -67.39% Proceeds from Capital Lease 3724 Transfers In 3600 Transfers Out 9700 (48,309,565.00) (48,309,565.00) (1,065,062.20) 2.20% (972,430.63) (92,631.57) Total Other Financing Sources (Uses) (48,309,565.00) (48,309,565.00) (1,065,062.20) 2.20% (972,430.63) (92,631.57) 9.53% Net Change in Fund Balances (53,903,238.00) (53,903,238.00) (49,027.12) 0.09% 2,143,401.08 (2,192,428.20) Fund Balances, Prior Year 2800 64,613,605.00 64,613,605.00 64,613,604.71 100.00% 59,651,294.18 4,962,310.53 8.32% Adjustment to Fund Balances 2891 Fund Balances, Current Year 2700 10,710,367.00 10,710,367.00 64,564,577.59 602.82% 61,794,695.26 2,769,882.33 4.48% * The original budget approved September 19, 2017 was used for presentation purposes.
Special Revenue Revenue & - Budget And Actual Account Budgeted Amounts * Actual YTD Percentage of Prior YTD Difference % July 31, 2017 Number Original Current Amounts Current Budget Actual Increase/(Decrease) Increase/(Decrease) Federal Direct 3100 1,175,623.00 1,175,623.00 23,383.52 1.99% 6,454.45 16,929.07 262.29% Federal Through State 3200 21,715,303.00 21,715,303.00 479,122.93 2.21% 420,443.36 58,679.57 13.96% State Sources 3300 Local Sources 3400 2,874,068.00 2,874,068.00 48,384.21 1.68% 54,979.26 (6,595.05) -12.00% Total 25,764,994.00 25,764,994.00 550,890.66 2.14% 481,877.07 69,013.59 14.32% EXPENDITURES Instruction 5000 16,596,306.00 16,596,306.00 326,729.40 1.97% 281,380.53 45,348.87 16.12% Student Support Services 6100 2,842,610.00 2,842,610.00 106,449.12 3.74% 68,341.14 38,107.98 55.76% Instructional Media Services 6200 0.00 0.00 557.59 0.00 557.59 Instruction and Curriculum Development Services 6300 910,662.00 910,662.00 22,184.48 2.44% 16,087.81 6,096.67 37.90% Instructional Staff Training Services 6400 3,168,394.00 3,168,394.00 44,017.15 1.39% 46,391.95 (2,374.80) -5.12% Instruction Related Technolgy 6500 0.00 0.00 0.00 10,046.84 (10,046.84) -100.00% Board 7100 0.00 General Administration 7200 1,172,847.00 1,172,847.00 13,717.40 1.17% 17,341.69 (3,624.29) -20.90% School Administration 7300 Facilities Acquisition and Construction 7410 0.00 Fiscal Services 7500 74,080.00 74,080.00 3,192.79 4.31% 3,014.30 178.49 5.92% Food Services 7600 0.00 Central Services 7700 218,380.00 218,380.00 4,293.78 1.97% 10,932.15 (6,638.37) -60.72% Pupil Transportation Services 7800 32,000.00 32,000.00 3,816.53 11.93% 14,938.08 (11,121.55) -74.45% Operation of Plant 7900 0.00 0.00 Maintenance of Plant 8100 Administrative Tech Services 8200 Community Services 9100 749,715.00 749,715.00 25,932.42 3.46% 13,402.58 12,529.84 93.49% Debt Service 9200 Total 25,764,994.00 25,764,994.00 550,890.66 2.14% 481,877.07 69,013.59 14.32% Excess (Deficiency) of Over (Under) 0.00 0.00 0.00 0.00 0.00 Transfers In 3600 Transfers Out 9700 Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00 0.00 Net Change in Fund Balances 0.00 0.00 0.00 0.00 0.00 Fund Balances, Prior Year 2800 231,739.00 231,739.00 231,737.83 68,044.59 163,693.24 Adjustment to Fund Balances 2891 Fund Balances, Current Year 2700 231,739.00 231,739.00 231,737.83 68,044.59 163,693.24 * The original budget approved September 19, 2017 was used for presentation purposes.
Food Service Revenue & - Budget And Actual Account Budgeted Amounts * Actual YTD Percentage of Prior YTD Difference % July 31, 2017 Number Original Current Amounts Current Budget Actual Increase/(Decrease) Increase/(Decrease) Federal Direct 3100 Federal Through State 3200 13,689,927.00 13,689,927.00 0.00 0.00% 0.00 0.00 State Sources 3300 162,582.00 162,582.00 0.00 0.00% 0.00 0.00 Local Sources 3400 5,061,478.00 5,061,478.00 257,020.15 5.08% 248,547.47 8,472.68 3.41% Total 18,913,987.00 18,913,987.00 257,020.15 1.36% 248,547.47 8,472.68 3.41% Instruction 5000 Student Support Services 6100 Instructional Media Services 6200 Instruction and Curriculum Development Services 6300 Instructional Staff Training Services 6400 Instruction Related Technolgy 6500 Board 7100 General Administration 7200 School Administration 7300 Facilities Acquisition and Construction 7410 Fiscal Services 7500 Food Services 7600 20,398,258.00 20,398,258.00 756,134.82 3.71% 614,449.45 141,685.37 23.06% Central Services 7700 Pupil Transportation Services 7800 Operation of Plant 7900 Maintenance of Plant 8100 Administrative Tech Services 8200 Community Services 9100 Debt Service 9200 Total 20,398,258.00 20,398,258.00 756,134.82 3.71% 614,449.45 141,685.37 23.06% Excess (Deficiency) of Over (Under) (1,484,271.00) (1,484,271.00) (499,114.67) 33.63% (365,901.98) (133,212.69) 36.41% Transfers In 3600 Transfers Out 9700 Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00 0.00 Net Change in Fund Balances (1,484,271.00) (1,484,271.00) (499,114.67) 33.63% (365,901.98) (133,212.69) 36.41% Fund Balances, Prior Year 2800 4,487,258.00 4,487,258.00 4,487,257.48 100.00% 5,426,532.42 (939,274.94) -17.31% Adjustment to Fund Balances 2891 Fund Balances, Current Year 2700 3,002,987.00 3,002,987.00 3,988,142.81 132.81% 5,060,630.44 (1,072,487.63) -21.19% * The original budget approved September 19, 2017 was used for presentation purposes.
Internal Service Fund Revenue & - Budget And Actual Account Budgeted Amounts * Actual YTD Percentage of Prior YTD Difference % July 31, 2017 Number Original Current Amounts Current Budget Actual Increase/(Decrease) Increase/(Decrease) Federal Direct 3100 Federal Through State 3200 State Sources 3300 Local Sources 3400 58,352,675.00 58,352,675.00 8,975,497.81 15.38% 7,160,083.21 1,815,414.60 25.35% Total 58,352,675.00 58,352,675.00 8,975,497.81 15.38% 7,160,083.21 1,815,414.60 25.35% EXPENDITURES Instruction 5000 Student Support Services 6100 Instructional Media Services 6200 Instruction and Curriculum Development Services 6300 Instructional Staff Training Services 6400 Instruction Related Technolgy 6500 Board 7100 General Administration 7200 School Administration 7300 Facilities Acquisition and Construction 7410 Fiscal Services 7500 Food Services 7600 Central Services 7700 56,066,964.00 56,066,964.00 799,744.33 1.43% 571,822.55 227,921.78 39.86% Pupil Transportation Services 7800 Operation of Plant 7900 Maintenance of Plant 8100 Administrative Tech Services 8200 Community Services 9100 Debt Service 9200 Total 56,066,964.00 56,066,964.00 799,744.33 1.43% 571,822.55 227,921.78 39.86% Excess (Deficiency) of Over (Under) 2,285,711.00 2,285,711.00 8,175,753.48 357.69% 6,588,260.66 1,587,492.82 24.10% Transfers In 3600 577,910.00 577,910.00 0.00 0.00% 0.00 0.00 Transfers Out 9700 Total Other Financing Sources (Uses) 577,910.00 577,910.00 0.00 0.00% 0.00 0.00 Change in Net Position 2,863,621.00 2,863,621.00 8,175,753.48 285.50% 6,588,260.66 1,587,492.82 24.10% Net Position, Prior Year 2800 27,381,640.00 27,381,640.00 27,381,638.74 100.00% 21,866,545.83 5,515,092.91 25.22% Adjustment to Net Position 2891 Net Position, Current Year 2700 30,245,261.00 30,245,261.00 35,557,392.22 117.56% 28,454,806.49 7,102,585.73 24.96% * The original budget approved September 19, 2017 was used for presentation purposes.
General Fund July, 2017 July, 2016 Collected $7,391,503 1.76% Collected $7,630,010 1.88% Uncollected $413,071,309 98.24% Uncollected $398,278,515 98.12% Estimated Revenue $420,462,812 100.00% Estimated Revenue $405,908,525 100.00% Expended $19,114,496 4.34% Expended $16,885,577 3.97% Unexpended $421,085,954 95.66% Unexpended $408,151,953 96.03% Appropriations $440,200,450 100.00% Appropriations $425,037,530 100.00%
Special Revenue Fund July, 2017 July, 2016 Collected $550,891 2.14% Collected $481,877 1.85% Uncollected $25,214,103 97.86% Uncollected $25,504,653 98.15% Estimated Revenue $25,764,994 100.00% Estimated Revenue $25,986,530 100.00% Expended $550,891 2.14% Expended $481,877 1.85% Unexpended $25,214,103 97.86% Unexpended $25,504,653 98.15% Appropriations $25,764,994 100.00% Appropriations $25,986,530 100.00%
Food Service Fund July, 2017 July, 2016 Collected $257,020 1.36% Collected $248,547 1.32% Uncollected $18,656,967 98.64% Uncollected $18,511,511 98.68% Estimated Revenue $18,913,987 100.00% Estimated Revenue $18,760,058 100.00% Expended $756,135 3.71% Expended $614,449 3.23% Unexpended $19,642,123 96.29% Unexpended $18,437,579 96.77% Appropriations $20,398,258 100.00% Appropriations $19,052,028 100.00%
Internal Service Fund July, 2017 July, 2016 Collected $8,975,498 15.38% Collected $7,160,083 12.92% Uncollected $49,377,177 84.62% Uncollected $48,258,610 87.08% Estimated Revenue $58,352,675 100.00% Estimated Revenue $55,418,693 100.00% Expended $799,744 1.43% Expended $571,823 1.00% Unexpended $55,267,220 98.57% Unexpended $56,331,864 99.00% Appropriations $56,066,964 100.00% Appropriations $56,903,687 100.00%