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 SEPTEMBER 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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REVENUES: |
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STATE REVENUES |
|
16,491,639.61 |
16,618,455.76 |
126,816.15
|
- |
1,500.00 |
1,500.00 |
|
|
|
|
|
|
|
|
FEDERAL REVENUES |
|
71,103.00
|
59,468.18
|
(11,634.82) |
4,230,979.90 |
4,124,483.75 |
(106,496.15) |
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|
|
|
|
|
|
|
LOCAL REVENUES |
|
8,122,252.88 |
8,252,485.53 |
130,232.65
|
1,182,426.00 |
1,085,403.26 |
(97,022.74) |
|
|
|
|
|
|
|
|
OTHER SOURCES |
|
170,456.00 |
170,116.40 |
(339.60) |
37,971.00 |
56,549.58 |
18,578.58 |
|
|
|
|
|
|
|
TOTAL REVENUES |
|
24,855,451.49 |
25,100,525.87 |
245,074.38
|
5,451,376.90 |
5,267,936.59 |
(183,440.31) |
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EXPENDITURES: |
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|
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|
|
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|
|
|
|
|
|
|
|
INSTRUCTIONAL SERVICES |
|
14,745,832.57 |
14,650,681.87 |
(95,150.70) |
2,108,218.51 |
2,057,799.67 |
(50,418.84) |
|
|
|
|
|
|
|
|
INSTRUCTIONAL SUPPORT SERVICES |
|
4,111,133.58 |
4,089,861.98 |
(21,271.60) |
522,650.83 |
518,548.69
|
(4,102.14) |
|
|
|
|
|
|
|
|
OPERATION & MAINTENANCE |
|
1,917,848.80 |
1,925,140.55 |
7,291.75 |
84,813.50 |
92,586.13 |
7,772.63 |
|
|
|
|
|
|
|
|
AUXILIARY SERVICES |
|
1,001,323.00 |
1,024,367.94 |
23,044.94 |
2,285,717.83 |
2,190,695.86 |
(95,021.97) |
|
|
|
|
|
|
|
|
GENERAL ADMINISTRATIVE SERVICES |
|
1,158,154.69 |
1,112,842.73 |
(45,311.96) |
251,273.42 |
244,107.31
|
(7,166.11) |
|
|
|
|
|
|
|
|
CAPITAL OUTLAY |
|
1,008,435.00 |
965,502.58 |
(42,932.42) |
- |
- |
- |
|
|
|
|
|
|
|
|
DEBT SERVICES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
PRINCIPAL |
|
|
|
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|
|
|
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|
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|
INTEREST |
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|
|
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|
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|
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OTHER EXPENDITURES |
|
996,988.31 |
990,269.87 |
(6,718.44) |
428,113.64 |
411,888.83
|
(16,224.81) |
|
|
|
|
|
|
|
TOTAL
EXPENDITURES |
|
24,939,715.95 |
24,758,667.52 |
(181,048.43) |
5,680,787.73 |
5,515,626.49 |
(165,161.24) |
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OTHER FUND
SOURCES (USES): |
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
TRANSFERS IN |
|
64,310.00
|
55,168.86
|
(9,141.14) |
247,167.62 |
262,667.28
|
15,499.66 |
|
|
|
|
|
|
|
|
OTHER FUND SOURCES |
|
176,145.66 |
158,924.82 |
(17,220.84) |
- |
- |
- |
|
|
|
|
|
|
|
|
OTHER FUND USES |
|
(219,205.87) |
(256,514.65) |
(37,308.78) |
(189,772.00) |
(158,609.25) |
31,162.75 |
|
|
|
|
|
|
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TOTAL OTHER
FUND SOURCES (USES) |
|
21,249.79
|
(42,420.97) |
(63,670.76) |
57,395.62 |
104,058.03
|
46,662.41 |
|
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|
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EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES
& OTHER FUND USES |
|
(63,014.67) |
299,437.38 |
362,452.05
|
(172,015.21) |
(143,631.87) |
28,383.34 |
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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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|
ENDING FUND
BALANCE |
|
6,994,440.50 |
7,356,892.55 |
362,452.05
|
1,035,333.02 |
1,063,716.36 |
28,383.34 |
|
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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 SEPTEMBER 30, 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 |
819,585.00 |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
FEDERAL REVENUES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
LOCAL REVENUES |
|
77,046.00
|
91,218.01
|
14,172.01 |
- |
- |
- |
|
|
|
|
|
|
|
|
OTHER SOURCES |
|
1,481,620.00 |
1,481,620.00 |
- |
- |
- |
- |
|
|
|
|
|
|
|
TOTAL REVENUES |
|
2,378,251.00 |
2,392,423.01 |
14,172.01 |
- |
- |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXPENDITURES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INSTRUCTIONAL SERVICES |
|
- |
- |
- |
5,556.00 |
- |
(5,556.00) |
|
|
|
|
|
|
|
|
INSTRUCTIONAL SUPPORT SERVICES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
OPERATION & MAINTENANCE |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
AUXILIARY SERVICES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
GENERAL ADMINISTRATIVE SERVICES |
|
- |
- |
- |
181,150.50 |
153,624.26
|
(27,526.24) |
|
|
|
|
|
|
|
|
CAPITAL OUTLAY |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
DEBT SERVICES |
|
2,344,411.63 |
2,291,138.62 |
(53,273.01) |
- |
- |
- |
|
|
|
|
|
|
|
|
PRINCIPAL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INTEREST |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OTHER EXPENDITURES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
TOTAL
EXPENDITURES |
|
2,344,411.63 |
2,291,138.62 |
(53,273.01) |
186,706.50 |
153,624.26
|
(33,082.24) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OTHER FUND
SOURCES (USES): |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TRANSFERS IN |
|
117,980.25 |
117,980.25 |
- |
162,664.58 |
162,733.58
|
69.00 |
|
|
|
|
|
|
|
|
OTHER FUND SOURCES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
OTHER FUND USES |
|
(162,664.58) |
(162,733.58) |
(69.00) |
- |
- |
- |
|
|
|
|
|
|
|
TOTAL OTHER
FUND SOURCES (USES) |
|
(44,684.33) |
(44,753.33) |
(69.00) |
162,664.58 |
162,733.58
|
69.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES
& OTHER FUND USES |
|
(10,844.96) |
56,531.06
|
67,376.02 |
(24,041.92) |
9,109.32 |
33,151.24 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BEGINNING FUND
BALANCE |
|
418,867.44 |
418,867.44 |
- |
29,655.04 |
29,655.04 |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ENDING FUND
BALANCE |
|
408,022.48 |
475,398.50 |
67,376.02 |
5,613.12 |
38,764.36 |
33,151.24 |
|
|
|
|
|
|
|
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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 SEPTEMBER 30, 2018 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
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 |
17,439,540.76 |
128,316.15
|
|
|
|
|
|
|
|
|
FEDERAL REVENUES |
|
- |
- |
- |
4,302,082.90 |
4,183,951.93 |
(118,130.97) |
|
|
|
|
|
|
|
|
LOCAL REVENUES |
|
656,875.00 |
618,298.18 |
(38,576.82) |
10,038,599.88 |
10,047,404.98 |
8,805.10 |
|
|
|
|
|
|
|
|
OTHER SOURCES |
|
- |
- |
- |
1,690,047.00 |
1,708,285.98 |
18,238.98 |
|
|
|
|
|
|
|
TOTAL REVENUES |
|
656,875.00 |
618,298.18 |
(38,576.82) |
33,341,954.39 |
33,379,183.65 |
37,229.26 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXPENDITURES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INSTRUCTIONAL SERVICES |
|
131,200.00 |
117,857.75 |
(13,342.25) |
16,990,807.08 |
16,826,339.29 |
(164,467.79) |
|
|
|
|
|
|
|
|
INSTRUCTIONAL SUPPORT SERVICES |
|
257,685.00 |
314,691.86 |
57,006.86 |
4,891,469.41 |
4,923,102.53 |
31,633.12 |
|
|
|
|
|
|
|
|
OPERATION & MAINTENANCE |
|
550.00 |
336.60 |
(213.40) |
2,003,212.30 |
2,018,063.28 |
14,850.98 |
|
|
|
|
|
|
|
|
AUXILIARY SERVICES |
|
15,240.00
|
12,548.88
|
(2,691.12) |
3,302,280.83 |
3,227,612.68 |
(74,668.15) |
|
|
|
|
|
|
|
|
GENERAL ADMINISTRATIVE SERVICES |
|
- |
- |
- |
1,590,578.61 |
1,510,574.30 |
(80,004.31) |
|
|
|
|
|
|
|
|
CAPITAL OUTLAY |
|
- |
- |
- |
1,008,435.00 |
965,502.58
|
(42,932.42) |
|
|
|
|
|
|
|
|
DEBT SERVICES |
|
- |
- |
- |
2,344,411.63 |
2,291,138.62 |
(53,273.01) |
|
|
|
|
|
|
|
|
PRINCIPAL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INTEREST |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OTHER EXPENDITURES |
|
157,200.00 |
171,154.86 |
13,954.86 |
1,582,301.95 |
1,573,313.56 |
(8,988.39) |
|
|
|
|
|
|
|
TOTAL
EXPENDITURES |
|
561,875.00 |
616,589.95 |
54,714.95 |
33,713,496.81 |
33,335,646.84 |
(377,849.97) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OTHER FUND
SOURCES (USES): |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TRANSFERS IN |
|
36,500.00
|
27,428.20
|
(9,071.80) |
628,622.45 |
625,978.17
|
(2,644.28) |
|
|
|
|
|
|
|
|
OTHER FUND SOURCES |
|
- |
- |
- |
176,145.66 |
158,924.82
|
(17,220.84) |
|
|
|
|
|
|
|
|
OTHER FUND USES |
|
(65,230.00) |
(47,370.69) |
17,859.31 |
(636,872.45) |
(625,228.17) |
11,644.28 |
|
|
|
|
|
|
|
TOTAL OTHER
FUND SOURCES (USES) |
|
(28,730.00) |
(19,942.49) |
8,787.51 |
167,895.66 |
159,674.82
|
(8,220.84) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES
& OTHER FUND USES |
|
66,270.00
|
(18,234.26) |
(84,504.26) |
(203,646.76) |
203,211.63
|
406,858.39
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BEGINNING FUND
BALANCE |
|
384,767.65 |
384,767.65 |
- |
9,098,093.53 |
9,098,093.53 |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ENDING FUND
BALANCE |
|
451,037.65 |
366,533.39 |
(84,504.26) |
8,894,446.77 |
9,301,305.16 |
406,858.39
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|