ALEXANDER CITY BOARD OF EDUCATION |
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|
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|
COMBINED STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES |
|
|
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|
|
|
|
BUDGET AND ACTUAL |
|
|
|
|
|
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|
FISCAL PERIOD
ENDING MAY 31, 2018 |
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EXHIBIT F-III-A |
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|
FUND TYPE |
|
GENERAL |
SPECIAL |
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|
DESCRIPTION |
|
BUDGET |
ACTUAL |
VARIANCE |
BUDGET |
ACTUAL |
VARIANCE |
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|
|
|
|
|
|
|
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REVENUES: |
|
|
|
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|
|
|
|
|
|
|
|
|
|
STATE REVENUES |
|
16,477,939.61 |
10,863,690.07 |
(5,614,249.54) |
- |
1,500.00 |
1,500.00 |
|
|
|
|
|
|
|
|
FEDERAL REVENUES |
|
71,103.00
|
22,229.30
|
(48,873.70) |
4,230,979.90 |
3,043,122.36 |
(1,187,857.54) |
|
|
|
|
|
|
|
|
LOCAL REVENUES |
|
8,080,179.92 |
6,051,269.14 |
(2,028,910.78) |
1,182,426.00 |
793,753.68
|
(388,672.32) |
|
|
|
|
|
|
|
|
OTHER SOURCES |
|
170,456.00 |
37,083.80
|
(133,372.20) |
37,971.00 |
56,549.58 |
18,578.58 |
|
|
|
|
|
|
|
TOTAL REVENUES |
|
24,799,678.53 |
16,974,272.31 |
(7,825,406.22) |
5,451,376.90 |
3,894,925.62 |
(1,556,451.28) |
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|
|
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EXPENDITURES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INSTRUCTIONAL SERVICES |
|
14,727,432.46 |
9,640,060.59 |
(5,087,371.87) |
2,103,706.57 |
1,395,231.12 |
(708,475.45) |
|
|
|
|
|
|
|
|
INSTRUCTIONAL SUPPORT SERVICES |
|
4,091,947.09 |
2,681,662.54 |
(1,410,284.55) |
527,113.60 |
411,606.00
|
(115,507.60) |
|
|
|
|
|
|
|
|
OPERATION & MAINTENANCE |
|
1,909,750.00 |
1,125,858.93 |
(783,891.07) |
84,813.50 |
55,287.34 |
(29,526.16) |
|
|
|
|
|
|
|
|
AUXILIARY SERVICES |
|
1,000,573.00 |
699,542.65 |
(301,030.35) |
2,139,943.83 |
1,578,591.72 |
(561,352.11) |
|
|
|
|
|
|
|
|
GENERAL ADMINISTRATIVE SERVICES |
|
1,221,009.91 |
701,572.62 |
(519,437.29) |
251,322.59 |
169,410.50
|
(81,912.09) |
|
|
|
|
|
|
|
|
CAPITAL OUTLAY |
|
1,024,485.00 |
519,460.82 |
(505,024.18) |
- |
- |
- |
|
|
|
|
|
|
|
|
DEBT SERVICES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
PRINCIPAL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INTEREST |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OTHER EXPENDITURES |
|
927,691.39 |
634,687.44 |
(293,003.95) |
448,181.64 |
298,773.49
|
(149,408.15) |
|
|
|
|
|
|
|
TOTAL
EXPENDITURES |
|
24,902,888.85 |
16,002,845.59 |
(8,900,043.26) |
5,555,081.73 |
3,908,900.17 |
(1,646,181.56) |
|
|
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|
|
|
|
|
|
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|
|
|
|
|
|
|
|
OTHER FUND
SOURCES (USES): |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TRANSFERS IN |
|
64,310.00
|
20,301.22
|
(44,008.78) |
231,692.00 |
160,541.44
|
(71,150.56) |
|
|
|
|
|
|
|
|
OTHER FUND SOURCES |
|
162,769.66 |
124,426.91 |
(38,342.75) |
- |
- |
- |
|
|
|
|
|
|
|
|
OTHER FUND USES |
|
(195,480.25) |
(230,034.56) |
(34,554.31) |
(189,772.00) |
(75,696.95) |
114,075.05
|
|
|
|
|
|
|
|
TOTAL OTHER
FUND SOURCES (USES) |
|
31,599.41
|
(85,306.43) |
(116,905.84) |
41,920.00 |
84,844.49 |
42,924.49 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES
& OTHER FUND USES |
|
(71,610.91) |
886,120.29 |
957,731.20
|
(61,784.83) |
70,869.94 |
132,654.77
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BEGINNING FUND
BALANCE |
|
7,057,455.17 |
7,057,455.17 |
- |
1,207,348.23 |
1,207,348.23 |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ENDING FUND
BALANCE |
|
6,985,844.26 |
7,943,575.46 |
957,731.20
|
1,145,563.40 |
1,278,218.17 |
132,654.77
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ALEXANDER CITY BOARD OF EDUCATION |
|
|
|
|
|
|
|
COMBINED STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES |
|
|
|
|
|
|
|
BUDGET AND ACTUAL |
|
|
|
|
|
|
|
FISCAL PERIOD
ENDING MAY 31, 2018 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXHIBIT F-III-B |
|
|
|
|
|
|
|
|
FUND TYPE |
|
DEBT SERVICE |
CAPITAL PROJECTS |
|
|
|
|
|
|
|
DESCRIPTION |
|
BUDGET |
ACTUAL |
VARIANCE |
BUDGET |
ACTUAL |
VARIANCE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
REVENUES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
STATE REVENUES |
|
819,585.00 |
606,756.00 |
(212,829.00) |
- |
- |
- |
|
|
|
|
|
|
|
|
FEDERAL REVENUES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
LOCAL REVENUES |
|
77,046.00
|
77,046.00
|
- |
- |
- |
- |
|
|
|
|
|
|
|
|
OTHER SOURCES |
|
1,438,909.00 |
- |
(1,438,909.00) |
- |
- |
- |
|
|
|
|
|
|
|
TOTAL REVENUES |
|
2,335,540.00 |
683,802.00 |
(1,651,738.00) |
- |
- |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXPENDITURES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INSTRUCTIONAL SERVICES |
|
- |
- |
- |
5,556.00 |
- |
(5,556.00) |
|
|
|
|
|
|
|
|
INSTRUCTIONAL SUPPORT SERVICES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
OPERATION & MAINTENANCE |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
AUXILIARY SERVICES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
GENERAL ADMINISTRATIVE SERVICES |
|
- |
- |
- |
181,150.50 |
123,300.48
|
(57,850.02) |
|
|
|
|
|
|
|
|
CAPITAL OUTLAY |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
DEBT SERVICES |
|
2,301,700.67 |
379,342.22 |
(1,922,358.45) |
- |
- |
- |
|
|
|
|
|
|
|
|
PRINCIPAL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INTEREST |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OTHER EXPENDITURES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
TOTAL
EXPENDITURES |
|
2,301,700.67 |
379,342.22 |
(1,922,358.45) |
186,706.50 |
123,300.48
|
(63,406.02) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OTHER FUND
SOURCES (USES): |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TRANSFERS IN |
|
117,980.25 |
117,980.25 |
- |
162,664.58 |
162,664.58
|
- |
|
|
|
|
|
|
|
|
OTHER FUND SOURCES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
OTHER FUND USES |
|
(162,664.58) |
(162,664.58) |
- |
- |
- |
- |
|
|
|
|
|
|
|
TOTAL OTHER
FUND SOURCES (USES) |
|
(44,684.33) |
(44,684.33) |
- |
162,664.58 |
162,664.58
|
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES
& OTHER FUND USES |
|
(10,845.00) |
259,775.45 |
270,620.45
|
(24,041.92) |
39,364.10 |
63,406.02 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BEGINNING FUND
BALANCE |
|
418,867.44 |
418,867.44 |
- |
29,655.04 |
29,655.04 |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ENDING FUND
BALANCE |
|
408,022.44 |
678,642.89 |
270,620.45
|
5,613.12 |
69,019.14 |
63,406.02 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ALEXANDER CITY BOARD OF EDUCATION |
|
|
|
|
|
|
|
COMBINED STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES |
|
|
|
|
|
|
|
BUDGET AND ACTUAL |
|
|
|
|
|
|
|
FISCAL PERIOD
ENDING MAY 31, 2018 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXHIBIT F-III-C |
|
|
|
|
|
|
|
|
FUND TYPE |
|
EXPENDABLE TRUST |
TOTAL GOVERNMENT & EXPENDABLE TRUST
FUNDS |
|
|
|
|
|
|
|
DESCRIPTION |
|
BUDGET |
ACTUAL |
VARIANCE |
BUDGET |
ACTUAL |
VARIANCE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
REVENUES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
STATE REVENUES |
|
- |
- |
- |
17,297,524.61 |
11,471,946.07 |
(5,825,578.54) |
|
|
|
|
|
|
|
|
FEDERAL REVENUES |
|
- |
- |
- |
4,302,082.90 |
3,065,351.66 |
(1,236,731.24) |
|
|
|
|
|
|
|
|
LOCAL REVENUES |
|
656,875.00 |
417,884.75 |
(238,990.25) |
9,996,526.92 |
7,339,953.57 |
(2,656,573.35) |
|
|
|
|
|
|
|
|
OTHER SOURCES |
|
- |
- |
- |
1,647,336.00 |
93,633.38 |
(1,553,702.62) |
|
|
|
|
|
|
|
TOTAL REVENUES |
|
656,875.00 |
417,884.75 |
(238,990.25) |
33,243,470.43 |
21,970,884.68 |
(11,272,585.75) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXPENDITURES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INSTRUCTIONAL SERVICES |
|
131,200.00 |
87,437.69
|
(43,762.31) |
16,967,895.03 |
11,122,729.40 |
(5,845,165.63) |
|
|
|
|
|
|
|
|
INSTRUCTIONAL SUPPORT SERVICES |
|
257,685.00 |
252,591.79 |
(5,093.21) |
4,876,745.69 |
3,345,860.33 |
(1,530,885.36) |
|
|
|
|
|
|
|
|
OPERATION & MAINTENANCE |
|
550.00 |
336.60 |
(213.40) |
1,995,113.50 |
1,181,482.87 |
(813,630.63) |
|
|
|
|
|
|
|
|
AUXILIARY SERVICES |
|
15,240.00
|
7,325.51
|
(7,914.49) |
3,155,756.83 |
2,285,459.88 |
(870,296.95) |
|
|
|
|
|
|
|
|
GENERAL ADMINISTRATIVE SERVICES |
|
- |
- |
- |
1,653,483.00 |
994,283.60
|
(659,199.40) |
|
|
|
|
|
|
|
|
CAPITAL OUTLAY |
|
- |
- |
- |
1,024,485.00 |
519,460.82
|
(505,024.18) |
|
|
|
|
|
|
|
|
DEBT SERVICES |
|
- |
- |
- |
2,301,700.67 |
379,342.22
|
(1,922,358.45) |
|
|
|
|
|
|
|
|
PRINCIPAL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INTEREST |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OTHER EXPENDITURES |
|
157,200.00 |
120,242.61 |
(36,957.39) |
1,533,073.03 |
1,053,703.54 |
(479,369.49) |
|
|
|
|
|
|
|
TOTAL
EXPENDITURES |
|
561,875.00 |
467,934.20 |
(93,940.80) |
33,508,252.75 |
20,882,322.66 |
(12,625,930.09) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OTHER FUND
SOURCES (USES): |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TRANSFERS IN |
|
36,500.00
|
4,135.70
|
(32,364.30) |
613,146.83 |
465,623.19
|
(147,523.64) |
|
|
|
|
|
|
|
|
OTHER FUND SOURCES |
|
- |
- |
- |
162,769.66 |
124,426.91
|
(38,342.75) |
|
|
|
|
|
|
|
|
OTHER FUND USES |
|
(65,230.00) |
(10,640.77) |
54,589.23 |
(613,146.83) |
(479,036.86) |
134,109.97
|
|
|
|
|
|
|
|
TOTAL OTHER
FUND SOURCES (USES) |
|
(28,730.00) |
(6,505.07) |
22,224.93 |
162,769.66 |
111,013.24
|
(51,756.42) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES
& OTHER FUND USES |
|
66,270.00
|
(56,554.52) |
(122,824.52) |
(102,012.66) |
1,199,575.26 |
1,301,587.92 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BEGINNING FUND
BALANCE |
|
384,767.65 |
384,767.65 |
- |
9,098,093.53 |
9,098,093.53 |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ENDING FUND
BALANCE |
|
451,037.65 |
328,213.13 |
(122,824.52) |
8,996,080.87 |
10,297,668.79 |
1,301,587.92 |
|
|
|
|
|
|
|
|
|
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