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 APRIL 30, 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: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
STATE REVENUES |
|
16,477,165.74 |
9,523,115.53 |
(6,954,050.21) |
- |
1,500.00 |
1,500.00 |
|
|
|
|
|
|
|
|
FEDERAL REVENUES |
|
71,103.00
|
21,829.30
|
(49,273.70) |
4,230,979.90 |
2,653,351.49 |
(1,577,628.41) |
|
|
|
|
|
|
|
|
LOCAL REVENUES |
|
8,062,025.92 |
5,639,915.78 |
(2,422,110.14) |
1,182,426.00 |
714,164.20
|
(468,261.80) |
|
|
|
|
|
|
|
|
OTHER SOURCES |
|
170,456.00 |
32,967.80
|
(137,488.20) |
37,971.00 |
56,549.58 |
18,578.58 |
|
|
|
|
|
|
|
TOTAL REVENUES |
|
24,780,750.66 |
15,217,828.41 |
(9,562,922.25) |
5,451,376.90 |
3,425,565.27 |
(2,025,811.63) |
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EXPENDITURES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INSTRUCTIONAL SERVICES |
|
14,687,611.46 |
8,458,734.88 |
(6,228,876.58) |
2,108,706.57 |
1,186,251.32 |
(922,455.25) |
|
|
|
|
|
|
|
|
INSTRUCTIONAL SUPPORT SERVICES |
|
4,109,990.69 |
2,312,265.30 |
(1,797,725.39) |
522,113.60 |
342,770.13
|
(179,343.47) |
|
|
|
|
|
|
|
|
OPERATION & MAINTENANCE |
|
1,894,400.00 |
960,892.28 |
(933,507.72) |
84,813.50 |
45,944.56 |
(38,868.94) |
|
|
|
|
|
|
|
|
AUXILIARY SERVICES |
|
1,000,573.00 |
615,316.30 |
(385,256.70) |
2,136,989.83 |
1,390,201.39 |
(746,788.44) |
|
|
|
|
|
|
|
|
GENERAL ADMINISTRATIVE SERVICES |
|
1,217,421.42 |
611,763.61 |
(605,657.81) |
251,322.59 |
137,142.18
|
(114,180.41) |
|
|
|
|
|
|
|
|
CAPITAL OUTLAY |
|
1,024,485.00 |
519,460.82 |
(505,024.18) |
- |
- |
- |
|
|
|
|
|
|
|
|
DEBT SERVICES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
PRINCIPAL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INTEREST |
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
OTHER EXPENDITURES |
|
942,012.39 |
558,066.96 |
(383,945.43) |
446,881.64 |
252,354.77
|
(194,526.87) |
|
|
|
|
|
|
|
TOTAL
EXPENDITURES |
|
24,876,493.96 |
14,036,500.15 |
(10,839,993.81) |
5,550,827.73 |
3,354,664.35 |
(2,196,163.38) |
|
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|
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|
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|
|
|
|
|
|
OTHER FUND
SOURCES (USES): |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TRANSFERS IN |
|
64,310.00
|
13,151.53
|
(51,158.47) |
231,692.00 |
107,527.68
|
(124,164.32) |
|
|
|
|
|
|
|
|
OTHER FUND SOURCES |
|
162,769.66 |
98,728.54
|
(64,041.12) |
- |
- |
- |
|
|
|
|
|
|
|
|
OTHER FUND USES |
|
(195,480.25) |
(187,189.56) |
8,290.69 |
(189,772.00) |
(60,022.84) |
129,749.16
|
|
|
|
|
|
|
|
TOTAL OTHER
FUND SOURCES (USES) |
|
31,599.41
|
(75,309.49) |
(106,908.90) |
41,920.00 |
47,504.84 |
5,584.84 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES
& OTHER FUND USES |
|
(64,143.89) |
1,106,018.77 |
1,170,162.66 |
(57,530.83) |
118,405.76
|
175,936.59
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BEGINNING FUND
BALANCE |
|
7,057,455.17 |
7,057,455.17 |
- |
1,207,348.23 |
1,207,348.23 |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ENDING FUND
BALANCE |
|
6,993,311.28 |
8,163,473.94 |
1,170,162.66 |
1,149,817.40 |
1,325,753.99 |
175,936.59
|
|
|
|
|
|
|
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|
|
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|
|
|
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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 APRIL 30, 2018 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXHIBIT F-III-B |
|
|
|
|
|
|
|
|
FUND TYPE |
|
DEBT SERVICE |
CAPITAL PROJECTS |
|
|
|
|
|
|
|
DESCRIPTION |
|
BUDGET |
ACTUAL |
VARIANCE |
BUDGET |
ACTUAL |
VARIANCE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
REVENUES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
STATE REVENUES |
|
819,585.00 |
598,827.00 |
(220,758.00) |
- |
- |
- |
|
|
|
|
|
|
|
|
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 |
675,873.00 |
(1,659,667.00) |
- |
- |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXPENDITURES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INSTRUCTIONAL SERVICES |
|
- |
- |
- |
5,556.00 |
- |
(5,556.00) |
|
|
|
|
|
|
|
|
INSTRUCTIONAL SUPPORT SERVICES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
OPERATION & MAINTENANCE |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
AUXILIARY SERVICES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
GENERAL ADMINISTRATIVE SERVICES |
|
- |
- |
- |
181,150.50 |
117,010.16
|
(64,140.34) |
|
|
|
|
|
|
|
|
CAPITAL OUTLAY |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
DEBT SERVICES |
|
2,301,700.67 |
376,202.12 |
(1,925,498.55) |
- |
- |
- |
|
|
|
|
|
|
|
|
PRINCIPAL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INTEREST |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OTHER EXPENDITURES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
TOTAL
EXPENDITURES |
|
2,301,700.67 |
376,202.12 |
(1,925,498.55) |
186,706.50 |
117,010.16
|
(69,696.34) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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) |
254,986.55 |
265,831.55
|
(24,041.92) |
45,654.42 |
69,696.34 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BEGINNING FUND
BALANCE |
|
418,867.44 |
418,867.44 |
- |
29,655.04 |
29,655.04 |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ENDING FUND
BALANCE |
|
408,022.44 |
673,853.99 |
265,831.55
|
5,613.12 |
75,309.46 |
69,696.34 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ALEXANDER CITY BOARD OF EDUCATION |
|
|
|
|
|
|
|
COMBINED STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES |
|
|
|
|
|
|
|
BUDGET AND ACTUAL |
|
|
|
|
|
|
|
FISCAL PERIOD
ENDING APRIL 30, 2018 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXHIBIT F-III-C |
|
|
|
|
|
|
|
|
FUND TYPE |
|
EXPENDABLE TRUST |
TOTAL GOVERNMENT & EXPENDABLE TRUST
FUNDS |
|
|
|
|
|
|
|
DESCRIPTION |
|
BUDGET |
ACTUAL |
VARIANCE |
BUDGET |
ACTUAL |
VARIANCE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
REVENUES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
STATE REVENUES |
|
- |
- |
- |
17,296,750.74 |
10,123,442.53 |
(7,173,308.21) |
|
|
|
|
|
|
|
|
FEDERAL REVENUES |
|
- |
- |
- |
4,302,082.90 |
2,675,180.79 |
(1,626,902.11) |
|
|
|
|
|
|
|
|
LOCAL REVENUES |
|
656,875.00 |
347,602.04 |
(309,272.96) |
9,978,372.92 |
6,778,728.02 |
(3,199,644.90) |
|
|
|
|
|
|
|
|
OTHER SOURCES |
|
- |
- |
- |
1,647,336.00 |
89,517.38 |
(1,557,818.62) |
|
|
|
|
|
|
|
TOTAL REVENUES |
|
656,875.00 |
347,602.04 |
(309,272.96) |
33,224,542.56 |
19,666,868.72 |
(13,557,673.84) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXPENDITURES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INSTRUCTIONAL SERVICES |
|
131,200.00 |
77,444.33
|
(53,755.67) |
16,933,074.03 |
9,722,430.53 |
(7,210,643.50) |
|
|
|
|
|
|
|
|
INSTRUCTIONAL SUPPORT SERVICES |
|
257,685.00 |
228,170.48 |
(29,514.52) |
4,889,789.29 |
2,883,205.91 |
(2,006,583.38) |
|
|
|
|
|
|
|
|
OPERATION & MAINTENANCE |
|
550.00 |
336.60 |
(213.40) |
1,979,763.50 |
1,007,173.44 |
(972,590.06) |
|
|
|
|
|
|
|
|
AUXILIARY SERVICES |
|
15,240.00
|
6,836.75
|
(8,403.25) |
3,152,802.83 |
2,012,354.44 |
(1,140,448.39) |
|
|
|
|
|
|
|
|
GENERAL ADMINISTRATIVE SERVICES |
|
- |
- |
- |
1,649,894.51 |
865,915.95
|
(783,978.56) |
|
|
|
|
|
|
|
|
CAPITAL OUTLAY |
|
- |
- |
- |
1,024,485.00 |
519,460.82
|
(505,024.18) |
|
|
|
|
|
|
|
|
DEBT SERVICES |
|
- |
- |
- |
2,301,700.67 |
376,202.12
|
(1,925,498.55) |
|
|
|
|
|
|
|
|
PRINCIPAL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INTEREST |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OTHER EXPENDITURES |
|
157,200.00 |
119,541.24 |
(37,658.76) |
1,546,094.03 |
929,962.97
|
(616,131.06) |
|
|
|
|
|
|
|
TOTAL
EXPENDITURES |
|
561,875.00 |
432,329.40 |
(129,545.60) |
33,477,603.86 |
18,316,706.18 |
(15,160,897.68) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OTHER FUND
SOURCES (USES): |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TRANSFERS IN |
|
36,500.00
|
1,740.95
|
(34,759.05) |
613,146.83 |
403,064.99
|
(210,081.84) |
|
|
|
|
|
|
|
|
OTHER FUND SOURCES |
|
- |
- |
- |
162,769.66 |
98,728.54 |
(64,041.12) |
|
|
|
|
|
|
|
|
OTHER FUND USES |
|
(65,230.00) |
(6,858.51) |
58,371.49 |
(613,146.83) |
(416,735.49) |
196,411.34
|
|
|
|
|
|
|
|
TOTAL OTHER
FUND SOURCES (USES) |
|
(28,730.00) |
(5,117.56) |
23,612.44 |
162,769.66 |
85,058.04 |
(77,711.62) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES
& OTHER FUND USES |
|
66,270.00
|
(89,844.92) |
(156,114.92) |
(90,291.64) |
1,435,220.58 |
1,525,512.22 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BEGINNING FUND
BALANCE |
|
384,767.65 |
384,767.65 |
- |
9,098,093.53 |
9,098,093.53 |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ENDING FUND
BALANCE |
|
451,037.65 |
294,922.73 |
(156,114.92) |
9,007,801.89 |
10,533,314.11 |
1,525,512.22 |
|
|
|
|
|
|
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