ALEXANDER CITY BOARD OF EDUCATION 
COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS
FISCAL PERIOD ENDING OCTOBER 2010
EXHIBIT F-I-A
Fund Types and Account Groups Governmental Fiduciary Account Groups
General Special Revenue Debt Service Capital Projects Trust F/A & L/T Debt
Assets and Other Debits       
Cash  $      774,968.13  $      582,315.12  $                   -    $     (115,784.01)  $      431,220.59  $                   -  
Investments                       -            215,610.98                       -                         -               1,375.12                       -  
Receivables:      
         Interfund                       -                         -                         -                         -                         -                         -  
         Other            21,715.94          282,512.15                       -                         -                         -                         -  
Inventories                       -              45,515.50                       -                         -                         -                         -  
Other Assets                       -                         -                         -                         -                         -                         -  
Fixed Assets                       -                         -                         -                         -                         -       32,212,278.60
Other Debits:      
         Long-Term Debt                       -                         -                         -                         -                         -         4,258,336.94
Total Assets and Other Debits   $      796,684.07  $   1,125,953.75  $                   -    $     (115,784.01)  $      432,595.71  $  36,470,615.54
Liabilities and Fund Equity
Liabilities
Salaries and Benefits             3,264.80                445.70                       -                         -                         -                         -  
Payroll Taxes                       -                         -                         -                         -                  197.20                       -  
Interfund                       -                         -                         -                         -                         -                         -  
Accounts Payable            68,351.68          186,890.90                       -               3,850.00            30,712.77                       -  
Long-Term Liabilities                       -                         -                         -                         -                         -         4,258,336.94
Total Liabilities  $        71,616.48  $      187,336.60  $                   -    $          3,850.00  $        30,909.97  $   4,258,336.94
   
Fund Equity    
Investment in Gen. Fixed Assets                       -                         -                         -                         -                         -       32,212,278.60
Reserved Fund Balance                       -              45,515.50                       -                         -                         -                         -  
Unreserved Fund Balance          725,067.59          893,101.65                       -           (119,634.01)          401,685.74                       -  
Total Fund Equity  $      725,067.59  $      938,617.15  $                   -    $     (119,634.01)  $      401,685.74  $  32,212,278.60
   
Total Liabilities and Fund Equity  $      796,684.07  $   1,125,953.75  $                   -    $     (115,784.01)  $      432,595.71  $  36,470,615.54
 ALEXANDER CITY BOARD OF EDUCATION 
 COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES 
 ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS 
FISCAL PERIOD ENDING OCTOBER 2010
EXHIBIT F-II-A
FUND TYPE Governmental Fiduciary Total
DESCRIPTION General Special Revenue Debt Service Capital Projects Expendable Trust (Memorandum Only
   
REVENUES:    
STATE REVENUES       1,374,073.00                       -                         -                         -                         -         1,374,073.00
FEDERAL REVENUES             2,770.97            87,463.87                       -                         -                         -              90,234.84
LOCAL REVENUES          262,678.57            90,660.65                       -                         -              27,522.81          380,862.03
OTHER SOURCES                       -                         -                         -                         -                         -                         -  
TOTAL REVENUES  $   1,639,522.54  $      178,124.52  $                   -    $                   -    $        27,522.81  $   1,845,169.87
   
EXPENDITURES:    
INSTRUCTIONAL SERVICES       1,127,507.50          230,095.10                       -                         -              48,539.39       1,406,141.99
INSTRUCTIONAL SUPPORT SERVICES          261,223.51            62,441.71                       -                         -               1,184.91          324,850.13
OPERATION & MAINTENANCE          138,136.85            10,462.95                       -              14,250.00                237.00          163,086.80
AUXILIARY SERVICES            80,381.05            98,226.57                       -                         -                         -            178,607.62
GENERAL ADMINISTRATIVE SERVICES            54,798.83            32,117.60                       -              33,779.14                       -            120,695.57
CAPITAL OUTLAY                       -                         -                         -                         -                         -                         -  
DEBT SERVICES                       -                         -                         -            100,868.79                       -            100,868.79
OTHER EXPENDITURES             4,782.68            23,232.95                       -                         -                  645.50            28,661.13
TOTAL EXPENDITURES  $   1,666,830.42  $      456,576.88  $                   -    $      148,897.93  $        50,606.80  $   2,322,912.03
   
OTHER FUND SOURCES (USES):    
TRANSFERS IN & OTHER FUND SOURCES             7,212.61             1,670.00                       -                         -                    40.00             8,922.61
TRANSFERS OUT            (1,030.00)            (2,398.72)                       -                         -                 (615.93)            (4,044.65)
TOTAL OTHER FUND SOURCES (USES)  $          6,182.61  $           (728.72)  $                   -    $                   -    $           (575.93)  $          4,877.96
   
EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES & OTHER FUND USES  $       (21,125.27)  $     (279,181.08)  $     (258,055.81)  $     (148,897.93)  $       (23,659.92)  $      125,238.01
   
BEGINNING FUND BALANCE - OCT 1  $      746,192.86  $   1,217,798.23  $                   -    $        29,263.92  $      425,345.66  $   2,418,600.67
   
ENDING FUND BALANCE - OCT 31  $      725,067.59  $      938,617.15  $     (258,055.81)  $     (119,634.01)  $      401,685.74  $   2,543,838.68
 ALEXANDER CITY BOARD OF EDUCATION 
 COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES 
 BUDGET AND ACTUAL 
FISCAL PERIOD ENDING OCTOBER 2010
EXHIBIT F-III-A
FUND TYPE  GENERAL   SPECIAL 
DESCRIPTION  BUDGET   ACTUAL   VARIANCE   BUDGET   ACTUAL   VARIANCE 
     
REVENUES:      
STATE REVENUES     16,355,464.00       1,374,073.00    (14,981,391.00)                100.00                       -                 (100.00)
FEDERAL REVENUES            27,529.00             2,770.97           (24,758.03)       4,978,948.03            87,463.87      (4,891,484.16)
LOCAL REVENUES       5,815,024.40          262,678.57      (5,552,345.83)       1,289,423.00            90,660.65      (1,198,762.35)
OTHER SOURCES          134,402.00                       -           (134,402.00)            50,000.00                       -             (50,000.00)
TOTAL REVENUES     22,332,419.40       1,639,522.54    (20,692,896.86)       6,318,471.03          178,124.52      (6,140,346.51)
     
EXPENDITURES:      
INSTRUCTIONAL SERVICES     15,081,295.35       1,127,507.50    (13,953,787.85)       2,766,391.11          230,095.10      (2,536,296.01)
INSTRUCTIONAL SUPPORT SERVICES       3,213,930.00          261,223.51      (2,952,706.49)          841,363.89            62,441.71         (778,922.18)
OPERATION & MAINTENANCE       1,982,138.00          138,136.85      (1,844,001.15)            57,445.00            10,462.95           (46,982.05)
AUXILIARY SERVICES          781,910.00            80,381.05         (701,528.95)       1,931,965.40            98,226.57      (1,833,738.83)
GENERAL ADMINISTRATIVE SERVICES          702,015.00            54,798.83         (647,216.17)          337,580.00            32,117.60         (305,462.40)
CAPITAL OUTLAY                       -                         -                         -                         -                         -                         -  
DEBT SERVICES                       -                         -                         -                         -                         -                         -  
      PRINCIPAL      
      INTEREST      
OTHER EXPENDITURES          104,932.00             4,782.68         (100,149.32)          262,666.63            23,232.95         (239,433.68)
TOTAL EXPENDITURES     21,866,220.35       1,666,830.42    (20,199,389.93)       6,197,412.03          456,576.88      (5,740,835.15)
     
OTHER FUND SOURCES (USES):      
TRANSFERS IN          534,993.40                129.19         (534,864.21)          169,485.00             1,670.00         (167,815.00)
OTHER FUND SOURCES          109,469.00             7,083.42         (102,385.58)                       -                         -                         -  
OTHER FUND USES         (455,223.40)            (1,030.00)          454,193.40         (175,505.00)            (2,398.72)          173,106.28
TOTAL OTHER FUND SOURCES (USES)          189,239.00             6,182.61         (183,056.39)            (6,020.00)               (728.72)             5,291.28
     
EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES & OTHER FUND USES          655,438.05           (21,125.27)         (676,563.32)          115,039.00         (279,181.08)         (394,220.08)
     
BEGINNING FUND BALANCE          746,192.86          746,192.86                    0.00       1,268,661.44       1,217,798.23           (50,863.21)
     
ENDING FUND BALANCE       1,401,630.91          725,067.59         (676,563.32)       1,383,700.44          938,617.15         (445,083.29)
 ALEXANDER CITY BOARD OF EDUCATION 
 COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES 
 BUDGET AND ACTUAL 
FISCAL PERIOD ENDING OCTOBER 2010
EXHIBIT F-III-B
FUND TYPE  DEBT SERVICE   CAPITAL PROJECTS 
DESCRIPTION  BUDGET   ACTUAL   VARIANCE   BUDGET   ACTUAL   VARIANCE 
     
REVENUES:      
STATE REVENUES          807,837.00                       -           (807,837.00)          111,528.00                       -           (111,528.00)
FEDERAL REVENUES                       -                         -                         -                         -                         -                         -  
LOCAL REVENUES                       -                         -                         -                         -                         -                         -  
OTHER SOURCES       1,397,384.76                       -        (1,397,384.76)                       -                         -                         -  
TOTAL REVENUES       2,205,221.76                       -        (2,205,221.76)          111,528.00                       -           (111,528.00)
     
EXPENDITURES:      
INSTRUCTIONAL SERVICES                       -                         -                         -                         -                         -                         -  
INSTRUCTIONAL SUPPORT SERVICES                       -                         -                         -               7,342.08                       -              (7,342.08)
OPERATION & MAINTENANCE                       -                         -                         -                         -              14,250.00            14,250.00
AUXILIARY SERVICES                       -                         -                         -              33,813.00                       -             (33,813.00)
GENERAL ADMINISTRATIVE SERVICES                       -                         -                         -            202,674.84            33,779.14         (168,895.70)
CAPITAL OUTLAY                       -                         -                         -            211,813.08                       -           (211,813.08)
DEBT SERVICES       1,749,578.76                       -        (1,749,578.76)            85,401.26          100,868.79            15,467.53
      PRINCIPAL      
      INTEREST      
OTHER EXPENDITURES                       -                         -                         -                         -                         -                         -  
TOTAL EXPENDITURES       1,749,578.76                       -        (1,749,578.76)          541,044.26          148,897.93         (392,146.33)
     
OTHER FUND SOURCES (USES):      
TRANSFERS IN                       -                         -                         -            455,643.00                       -           (455,643.00)
OTHER FUND SOURCES                       -                         -                         -                         -                         -                         -  
OTHER FUND USES         (455,643.00)                       -            455,643.00                       -                         -                         -  
TOTAL OTHER FUND SOURCES (USES)         (455,643.00)                       -            455,643.00          455,643.00                       -           (455,643.00)
     
EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES & OTHER FUND USES                       -                         -                         -              26,126.74         (148,897.93)         (175,024.67)
     
BEGINNING FUND BALANCE                       -                         -                         -              29,263.92            29,263.92                   (0.00)
     
ENDING FUND BALANCE                       -                         -                         -              55,390.66         (119,634.01)         (175,024.67)
 ALEXANDER CITY BOARD OF EDUCATION 
 COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES 
 BUDGET AND ACTUAL 
FISCAL PERIOD ENDING OCTOBER 2010
EXHIBIT F-III-C
FUND TYPE  EXPENDABLE TRUST   TOTAL GOVERNMENT & EXPENDABLE TRUST FUNDS 
DESCRIPTION  BUDGET   ACTUAL   VARIANCE   BUDGET   ACTUAL   VARIANCE 
     
REVENUES:      
STATE REVENUES                       -                         -                         -       17,274,929.00       1,374,073.00    (15,900,856.00)
FEDERAL REVENUES                       -                         -                         -         5,006,477.03            90,234.84      (4,916,242.19)
LOCAL REVENUES          565,390.00            27,522.81         (537,867.19)       7,669,837.40          380,862.03      (7,288,975.37)
OTHER SOURCES                       -                         -                         -         1,581,786.76                       -        (1,581,786.76)
TOTAL REVENUES          565,390.00            27,522.81         (537,867.19)     31,533,030.19       1,845,169.87    (29,687,860.32)
     
EXPENDITURES:      
INSTRUCTIONAL SERVICES          371,750.00            48,539.39         (323,210.61)     18,219,436.46       1,406,141.99    (16,813,294.47)
INSTRUCTIONAL SUPPORT SERVICES            28,874.00             1,184.91           (27,689.09)       4,091,509.97          324,850.13      (3,766,659.84)
OPERATION & MAINTENANCE                700.00                237.00               (463.00)       2,040,283.00          163,086.80      (1,877,196.20)
AUXILIARY SERVICES             6,400.00                       -              (6,400.00)       2,754,088.40          178,607.62      (2,575,480.78)
GENERAL ADMINISTRATIVE SERVICES                       -                         -                         -         1,242,269.84          120,695.57      (1,121,574.27)
CAPITAL OUTLAY                       -                         -                         -            211,813.08                       -           (211,813.08)
DEBT SERVICES                       -                         -                         -         1,834,980.02          100,868.79      (1,734,111.23)
      PRINCIPAL      
      INTEREST      
OTHER EXPENDITURES            33,050.00                645.50           (32,404.50)          400,648.63            28,661.13         (371,987.50)
TOTAL EXPENDITURES          440,774.00            50,606.80         (390,167.20)     30,795,029.40       2,322,912.03    (28,472,117.37)
     
OTHER FUND SOURCES (USES):      
TRANSFERS IN             2,000.00                  40.00            (1,960.00)       1,162,121.40             1,839.19      (1,160,282.21)
OTHER FUND SOURCES                       -                 (615.93)               (615.93)          109,469.00             6,467.49         (103,001.51)
OTHER FUND USES           (75,750.00)                       -              75,750.00      (1,162,121.40)            (3,428.72)       1,158,692.68
TOTAL OTHER FUND SOURCES (USES)           (73,750.00)               (575.93)            73,174.07          109,469.00             4,877.96         (104,591.04)
     
EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES & OTHER FUND USES            50,866.00           (23,659.92)           (74,525.92)          847,469.79         (472,864.20)      (1,320,333.99)
     
BEGINNING FUND BALANCE          431,684.62          425,345.66            (6,338.96)       2,475,802.84       2,418,600.67           (57,202.17)
     
ENDING FUND BALANCE          482,550.62          401,685.74           (80,864.88)       3,323,272.63       1,945,736.47      (1,377,536.16)