ALEXANDER CITY BOARD OF EDUCATION |
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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 AUGUST 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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REVENUES: |
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|
|
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|
STATE REVENUES |
|
16,491,639.61 |
15,280,768.14 |
(1,210,871.47) |
- |
1,500.00 |
1,500.00 |
|
|
|
|
|
|
|
|
FEDERAL REVENUES |
|
71,103.00
|
65,880.82
|
(5,222.18) |
4,230,979.90 |
3,962,368.19 |
(268,611.71) |
|
|
|
|
|
|
|
|
LOCAL REVENUES |
|
8,122,252.88 |
7,440,416.31 |
(681,836.57) |
1,182,426.00 |
1,046,199.87 |
(136,226.13) |
|
|
|
|
|
|
|
|
OTHER SOURCES |
|
170,456.00 |
45,450.40
|
(125,005.60) |
37,971.00 |
56,549.58 |
18,578.58 |
|
|
|
|
|
|
|
TOTAL REVENUES |
|
24,855,451.49 |
22,832,515.67 |
(2,022,935.82) |
5,451,376.90 |
5,066,617.64 |
(384,759.26) |
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EXPENDITURES: |
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|
|
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|
|
|
|
|
|
|
|
|
|
|
INSTRUCTIONAL SERVICES |
|
14,745,832.57 |
13,421,327.62 |
(1,324,504.95) |
2,108,218.51 |
1,922,765.29 |
(185,453.22) |
|
|
|
|
|
|
|
|
INSTRUCTIONAL SUPPORT SERVICES |
|
4,111,133.58 |
3,726,136.84 |
(384,996.74) |
522,650.83 |
504,557.40
|
(18,093.43) |
|
|
|
|
|
|
|
|
OPERATION & MAINTENANCE |
|
1,917,848.80 |
1,639,486.45 |
(278,362.35) |
84,813.50 |
89,519.79 |
4,706.29 |
|
|
|
|
|
|
|
|
AUXILIARY SERVICES |
|
1,001,323.00 |
917,780.59 |
(83,542.41) |
2,285,717.83 |
1,937,930.24 |
(347,787.59) |
|
|
|
|
|
|
|
|
GENERAL ADMINISTRATIVE SERVICES |
|
1,158,154.69 |
1,026,074.64 |
(132,080.05) |
251,273.42 |
220,780.81
|
(30,492.61) |
|
|
|
|
|
|
|
|
CAPITAL OUTLAY |
|
1,008,435.00 |
519,210.83 |
(489,224.17) |
- |
- |
- |
|
|
|
|
|
|
|
|
DEBT SERVICES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
PRINCIPAL |
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
INTEREST |
|
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|
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|
|
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|
|
|
OTHER EXPENDITURES |
|
996,988.31 |
896,374.98 |
(100,613.33) |
428,113.64 |
391,649.54
|
(36,464.10) |
|
|
|
|
|
|
|
TOTAL
EXPENDITURES |
|
24,939,715.95 |
22,146,391.95 |
(2,793,324.00) |
5,680,787.73 |
5,067,203.07 |
(613,584.66) |
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OTHER FUND
SOURCES (USES): |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TRANSFERS IN |
|
64,310.00
|
45,295.46
|
(19,014.54) |
247,167.62 |
191,060.58
|
(56,107.04) |
|
|
|
|
|
|
|
|
OTHER FUND SOURCES |
|
176,145.66 |
148,457.32 |
(27,688.34) |
- |
- |
- |
|
|
|
|
|
|
|
|
OTHER FUND USES |
|
(219,205.87) |
(232,790.35) |
(13,584.48) |
(189,772.00) |
(120,269.61) |
69,502.39 |
|
|
|
|
|
|
|
TOTAL OTHER
FUND SOURCES (USES) |
|
21,249.79
|
(39,037.57) |
(60,287.36) |
57,395.62 |
70,790.97 |
13,395.35 |
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES
& OTHER FUND USES |
|
(63,014.67) |
647,086.15 |
710,100.82
|
(172,015.21) |
70,205.54 |
242,220.75
|
|
|
|
|
|
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|
|
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|
|
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|
|
|
|
|
|
|
|
|
BEGINNING FUND
BALANCE |
|
7,057,455.17 |
7,057,455.17 |
- |
1,207,348.23 |
1,207,348.23 |
- |
|
|
|
|
|
|
|
|
|
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|
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|
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|
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|
ENDING FUND
BALANCE |
|
6,994,440.50 |
7,704,541.32 |
710,100.82
|
1,035,333.02 |
1,277,553.77 |
242,220.75
|
|
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|
|
|
ALEXANDER CITY BOARD OF EDUCATION |
|
|
|
|
|
|
|
COMBINED STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES |
|
|
|
|
|
|
|
BUDGET AND ACTUAL |
|
|
|
|
|
|
|
FISCAL PERIOD
ENDING AUGUST 31, 2018 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
EXHIBIT F-III-B |
|
|
|
|
|
|
|
|
FUND TYPE |
|
DEBT SERVICE |
CAPITAL PROJECTS |
|
|
|
|
|
|
|
DESCRIPTION |
|
BUDGET |
ACTUAL |
VARIANCE |
BUDGET |
ACTUAL |
VARIANCE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
REVENUES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
STATE REVENUES |
|
819,585.00 |
630,543.00 |
(189,042.00) |
- |
- |
- |
|
|
|
|
|
|
|
|
FEDERAL REVENUES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
LOCAL REVENUES |
|
77,046.00
|
77,046.00
|
- |
- |
- |
- |
|
|
|
|
|
|
|
|
OTHER SOURCES |
|
1,481,620.00 |
- |
(1,481,620.00) |
- |
- |
- |
|
|
|
|
|
|
|
TOTAL REVENUES |
|
2,378,251.00 |
707,589.00 |
(1,670,662.00) |
- |
- |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXPENDITURES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INSTRUCTIONAL SERVICES |
|
- |
- |
- |
5,556.00 |
- |
(5,556.00) |
|
|
|
|
|
|
|
|
INSTRUCTIONAL SUPPORT SERVICES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
OPERATION & MAINTENANCE |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
AUXILIARY SERVICES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
GENERAL ADMINISTRATIVE SERVICES |
|
- |
- |
- |
181,150.50 |
153,261.13
|
(27,889.37) |
|
|
|
|
|
|
|
|
CAPITAL OUTLAY |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
DEBT SERVICES |
|
2,344,411.63 |
705,934.11 |
(1,638,477.52) |
- |
- |
- |
|
|
|
|
|
|
|
|
PRINCIPAL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INTEREST |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OTHER EXPENDITURES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
TOTAL
EXPENDITURES |
|
2,344,411.63 |
705,934.11 |
(1,638,477.52) |
186,706.50 |
153,261.13
|
(33,445.37) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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 |
|
(10,844.96) |
(43,029.44) |
(32,184.48) |
(24,041.92) |
9,403.45 |
33,445.37 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BEGINNING FUND
BALANCE |
|
418,867.44 |
418,867.44 |
- |
29,655.04 |
29,655.04 |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ENDING FUND
BALANCE |
|
408,022.48 |
375,838.00 |
(32,184.48) |
5,613.12 |
39,058.49 |
33,445.37 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ALEXANDER CITY BOARD OF EDUCATION |
|
|
|
|
|
|
|
COMBINED STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES |
|
|
|
|
|
|
|
BUDGET AND ACTUAL |
|
|
|
|
|
|
|
FISCAL PERIOD
ENDING AUGUST 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 |
|
- |
- |
- |
17,311,224.61 |
15,912,811.14 |
(1,398,413.47) |
|
|
|
|
|
|
|
|
FEDERAL REVENUES |
|
- |
- |
- |
4,302,082.90 |
4,028,249.01 |
(273,833.89) |
|
|
|
|
|
|
|
|
LOCAL REVENUES |
|
656,875.00 |
558,595.97 |
(98,279.03) |
10,038,599.88 |
9,122,258.15 |
(916,341.73) |
|
|
|
|
|
|
|
|
OTHER SOURCES |
|
- |
- |
- |
1,690,047.00 |
101,999.98
|
(1,588,047.02) |
|
|
|
|
|
|
|
TOTAL REVENUES |
|
656,875.00 |
558,595.97 |
(98,279.03) |
33,341,954.39 |
29,165,318.28 |
(4,176,636.11) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXPENDITURES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INSTRUCTIONAL SERVICES |
|
131,200.00 |
120,339.39 |
(10,860.61) |
16,990,807.08 |
15,464,432.30 |
(1,526,374.78) |
|
|
|
|
|
|
|
|
INSTRUCTIONAL SUPPORT SERVICES |
|
257,685.00 |
301,121.43 |
43,436.43 |
4,891,469.41 |
4,531,815.67 |
(359,653.74) |
|
|
|
|
|
|
|
|
OPERATION & MAINTENANCE |
|
550.00 |
336.60 |
(213.40) |
2,003,212.30 |
1,729,342.84 |
(273,869.46) |
|
|
|
|
|
|
|
|
AUXILIARY SERVICES |
|
15,240.00
|
8,508.17
|
(6,731.83) |
3,302,280.83 |
2,864,219.00 |
(438,061.83) |
|
|
|
|
|
|
|
|
GENERAL ADMINISTRATIVE SERVICES |
|
- |
- |
- |
1,590,578.61 |
1,400,116.58 |
(190,462.03) |
|
|
|
|
|
|
|
|
CAPITAL OUTLAY |
|
- |
- |
- |
1,008,435.00 |
519,210.83
|
(489,224.17) |
|
|
|
|
|
|
|
|
DEBT SERVICES |
|
- |
- |
- |
2,344,411.63 |
705,934.11
|
(1,638,477.52) |
|
|
|
|
|
|
|
|
PRINCIPAL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INTEREST |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OTHER EXPENDITURES |
|
157,200.00 |
159,566.20 |
2,366.20 |
1,582,301.95 |
1,447,590.72 |
(134,711.23) |
|
|
|
|
|
|
|
TOTAL
EXPENDITURES |
|
561,875.00 |
589,871.79 |
27,996.79 |
33,713,496.81 |
28,662,662.05 |
(5,050,834.76) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OTHER FUND
SOURCES (USES): |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TRANSFERS IN |
|
36,500.00
|
26,316.20
|
(10,183.80) |
628,622.45 |
543,317.07
|
(85,305.38) |
|
|
|
|
|
|
|
|
OTHER FUND SOURCES |
|
- |
- |
- |
176,145.66 |
148,457.32
|
(27,688.34) |
|
|
|
|
|
|
|
|
OTHER FUND USES |
|
(65,230.00) |
(39,392.95) |
25,837.05 |
(636,872.45) |
(555,117.49) |
81,754.96 |
|
|
|
|
|
|
|
TOTAL OTHER
FUND SOURCES (USES) |
|
(28,730.00) |
(13,076.75) |
15,653.25 |
167,895.66 |
136,656.90
|
(31,238.76) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES
& OTHER FUND USES |
|
66,270.00
|
(44,352.57) |
(110,622.57) |
(203,646.76) |
639,313.13
|
842,959.89
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BEGINNING FUND
BALANCE |
|
384,767.65 |
384,767.65 |
- |
9,098,093.53 |
9,098,093.53 |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ENDING FUND
BALANCE |
|
451,037.65 |
340,415.08 |
(110,622.57) |
8,894,446.77 |
9,737,406.66 |
842,959.89
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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