ALEXANDER CITY BOARD OF EDUCATION 
 COMBINED BUDGET FOR REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES 
 GOVERNMENTAL AND EXPENDABLE TRUST FUNDS 
 FISCAL YEAR ENDED SEPTEMBER 30, 2014 
EXHIBIT B-I-A
FUND TYPES  GOVERNMENTAL  FIDUCIARY TOTAL
DESCRIPTION  GENERAL  SPECIAL REVENUE DEBT SERVICE CAPITAL PROJECTS EXPENDABLE TRUST (Memorandum Only)
REVENUES
State Revenues              15,744,007.00                   106,607.00                   732,936.00                   132,000.00                                -                16,715,550.00
Federal Revenues                     56,933.00                3,080,614.00                                -                                  -                                  -                  3,137,547.00
Local Revenues                5,471,895.00                1,260,477.00                                -                                  -                     634,525.00                7,366,897.00
Other Revenues                   141,088.00                     68,465.00                2,304,203.00                                -                                  -                  2,513,756.00
TOTAL REVENUES              21,413,923.00                4,516,163.00                3,037,139.00                   132,000.00                   634,525.00              29,733,750.00
EXPENDITURES
Instructional Services              13,797,301.00                1,734,700.93                                -                                  -                     152,875.00              15,684,876.93
Instructional Support Services                3,632,732.00                   394,730.07                                -                                  -                     322,350.00                4,349,812.07
Operation & Maintenance                2,025,599.00                     60,844.00                                -                       12,850.00                                -                  2,099,293.00
Auxiliary Services                1,008,936.00                1,629,895.00                                -                                  -                       12,500.00                2,651,331.00
General Administrative Services                   837,725.00                   165,414.00                                -                     110,821.00                                -                  1,113,960.00
Capital Outlay                                -                                  -                                  -                                  -                                  -                                  -  
Debt Services                                -                                  -                  2,760,582.61                     87,403.00                                -                  2,847,985.61
Other Expenditures                   176,399.00                   417,132.00                                -                                  -                     177,800.00                   771,331.00
TOTAL EXPENDITURES              21,478,692.00                4,402,716.00                2,760,582.61                   211,074.00                   665,525.00              29,518,589.61
OTHER FINANCING SOURCES (USES):
Transfers In & Other Fund Sources                   235,525.00                   147,000.00                                -                     276,556.39                     29,000.00                   688,081.39
Transfers Out                     (2,000.00)                  (204,600.00)                  (276,556.39)                                -                     (62,400.00)                  (545,556.39)
Other Fund Uses                                -                                  -                                  -                                  -                                  -                                  -  
TOTAL OTHER FINANCING SOURCES (USES):                   233,525.00                   (57,600.00)                  (276,556.39)                   276,556.39                   (33,400.00)                   142,525.00
EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES & OTHER USES                   168,756.00                     55,847.00                                -                     197,482.39                   (64,400.00)                   357,685.39
BEGINNING FUND BALANCE - OCT. 1                3,520,982.10                   854,991.85                   115,936.82                   135,264.95                   353,568.40                4,980,744.12
ENDING FUND BALANCE - SEPT 30
               3,689,738.10
                  910,838.85                   115,936.82                   332,747.34                   289,168.40                5,338,429.51
PROJECTED MONTHS RESERVE                             2.06