ALEXANDER CITY BOARD OF EDUCATION |
|
|
|
|
|
|
|
COMBINED STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES |
|
|
|
|
|
|
|
BUDGET AND ACTUAL |
|
|
|
|
|
|
|
FISCAL PERIOD
ENDING JULY 31, 2018 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXHIBIT F-III-A |
|
|
|
|
|
|
|
|
FUND TYPE |
|
GENERAL |
SPECIAL |
|
|
|
|
|
|
|
DESCRIPTION |
|
BUDGET |
ACTUAL |
VARIANCE |
BUDGET |
ACTUAL |
VARIANCE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
REVENUES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
STATE REVENUES |
|
16,491,639.61 |
13,933,053.74 |
(2,558,585.87) |
- |
1,500.00 |
1,500.00 |
|
|
|
|
|
|
|
|
FEDERAL REVENUES |
|
71,103.00
|
40,556.16
|
(30,546.84) |
4,230,979.90 |
3,517,172.40 |
(713,807.50) |
|
|
|
|
|
|
|
|
LOCAL REVENUES |
|
8,080,179.92 |
6,912,772.79 |
(1,167,407.13) |
1,182,426.00 |
833,998.79
|
(348,427.21) |
|
|
|
|
|
|
|
|
OTHER SOURCES |
|
170,456.00 |
43,975.40
|
(126,480.60) |
37,971.00 |
56,549.58 |
18,578.58 |
|
|
|
|
|
|
|
TOTAL REVENUES |
|
24,813,378.53 |
20,930,358.09 |
(3,883,020.44) |
5,451,376.90 |
4,409,220.77 |
(1,042,156.13) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXPENDITURES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INSTRUCTIONAL SERVICES |
|
14,731,113.52 |
12,215,273.08 |
(2,515,840.44) |
2,103,706.57 |
1,698,374.06 |
(405,332.51) |
|
|
|
|
|
|
|
|
INSTRUCTIONAL SUPPORT SERVICES |
|
4,092,144.13 |
3,365,868.54 |
(726,275.59) |
527,113.60 |
472,661.63
|
(54,451.97) |
|
|
|
|
|
|
|
|
OPERATION & MAINTENANCE |
|
1,903,461.80 |
1,473,160.54 |
(430,301.26) |
84,813.50 |
83,160.53 |
(1,652.97) |
|
|
|
|
|
|
|
|
AUXILIARY SERVICES |
|
1,000,573.00 |
845,471.92 |
(155,101.08) |
2,182,943.83 |
1,718,275.25 |
(464,668.58) |
|
|
|
|
|
|
|
|
GENERAL ADMINISTRATIVE SERVICES |
|
1,165,954.11 |
926,037.24 |
(239,916.87) |
251,322.59 |
206,997.33
|
(44,325.26) |
|
|
|
|
|
|
|
|
CAPITAL OUTLAY |
|
1,024,485.00 |
519,460.82 |
(505,024.18) |
- |
- |
- |
|
|
|
|
|
|
|
|
DEBT SERVICES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
PRINCIPAL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INTEREST |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OTHER EXPENDITURES |
|
993,986.39 |
757,956.26 |
(236,030.13) |
448,181.64 |
376,780.78
|
(71,400.86) |
|
|
|
|
|
|
|
TOTAL
EXPENDITURES |
|
24,911,717.95 |
20,103,228.40 |
(4,808,489.55) |
5,598,081.73 |
4,556,249.58 |
(1,041,832.15) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OTHER FUND
SOURCES (USES): |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TRANSFERS IN |
|
64,310.00
|
29,856.24
|
(34,453.76) |
247,167.62 |
183,009.00
|
(64,158.62) |
|
|
|
|
|
|
|
|
OTHER FUND SOURCES |
|
176,145.66 |
137,942.22 |
(38,203.44) |
- |
- |
- |
|
|
|
|
|
|
|
|
OTHER FUND USES |
|
(210,955.87) |
(230,784.56) |
(19,828.69) |
(189,772.00) |
(103,576.61) |
86,195.39 |
|
|
|
|
|
|
|
TOTAL OTHER
FUND SOURCES (USES) |
|
29,499.79
|
(62,986.10) |
(92,485.89) |
57,395.62 |
79,432.39 |
22,036.77 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES
& OTHER FUND USES |
|
(68,839.63) |
764,143.59 |
832,983.22
|
(89,309.21) |
(67,596.42) |
21,712.79 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BEGINNING FUND
BALANCE |
|
7,057,455.17 |
7,057,455.17 |
- |
1,207,348.23 |
1,207,348.23 |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ENDING FUND
BALANCE |
|
6,988,615.54 |
7,821,598.76 |
832,983.22
|
1,118,039.02 |
1,139,751.81 |
21,712.79 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ALEXANDER CITY BOARD OF EDUCATION |
|
|
|
|
|
|
|
COMBINED STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES |
|
|
|
|
|
|
|
BUDGET AND ACTUAL |
|
|
|
|
|
|
|
FISCAL PERIOD
ENDING JULY 31, 2018 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXHIBIT F-III-B |
|
|
|
|
|
|
|
|
FUND TYPE |
|
DEBT SERVICE |
CAPITAL PROJECTS |
|
|
|
|
|
|
|
DESCRIPTION |
|
BUDGET |
ACTUAL |
VARIANCE |
BUDGET |
ACTUAL |
VARIANCE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
REVENUES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
STATE REVENUES |
|
819,585.00 |
622,614.00 |
(196,971.00) |
- |
- |
- |
|
|
|
|
|
|
|
|
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 |
699,660.00 |
(1,678,591.00) |
- |
- |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXPENDITURES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INSTRUCTIONAL SERVICES |
|
- |
- |
- |
5,556.00 |
- |
(5,556.00) |
|
|
|
|
|
|
|
|
INSTRUCTIONAL SUPPORT SERVICES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
OPERATION & MAINTENANCE |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
AUXILIARY SERVICES |
|
- |
- |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
GENERAL ADMINISTRATIVE SERVICES |
|
- |
- |
- |
181,150.50 |
147,010.80
|
(34,139.70) |
|
|
|
|
|
|
|
|
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 |
147,010.80
|
(39,695.70) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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) |
(50,958.44) |
(40,113.48) |
(24,041.92) |
15,653.78 |
39,695.70 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BEGINNING FUND
BALANCE |
|
418,867.44 |
418,867.44 |
- |
29,655.04 |
29,655.04 |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ENDING FUND
BALANCE |
|
408,022.48 |
367,909.00 |
(40,113.48) |
5,613.12 |
45,308.82 |
39,695.70 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ALEXANDER CITY BOARD OF EDUCATION |
|
|
|
|
|
|
|
COMBINED STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES |
|
|
|
|
|
|
|
BUDGET AND ACTUAL |
|
|
|
|
|
|
|
FISCAL PERIOD
ENDING JULY 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 |
14,557,167.74 |
(2,754,056.87) |
|
|
|
|
|
|
|
|
FEDERAL REVENUES |
|
- |
- |
- |
4,302,082.90 |
3,557,728.56 |
(744,354.34) |
|
|
|
|
|
|
|
|
LOCAL REVENUES |
|
656,875.00 |
482,287.14 |
(174,587.86) |
9,996,526.92 |
8,306,104.72 |
(1,690,422.20) |
|
|
|
|
|
|
|
|
OTHER SOURCES |
|
- |
- |
- |
1,690,047.00 |
100,524.98
|
(1,589,522.02) |
|
|
|
|
|
|
|
TOTAL REVENUES |
|
656,875.00 |
482,287.14 |
(174,587.86) |
33,299,881.43 |
26,521,526.00 |
(6,778,355.43) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXPENDITURES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INSTRUCTIONAL SERVICES |
|
131,200.00 |
95,287.35
|
(35,912.65) |
16,971,576.09 |
14,008,934.49 |
(2,962,641.60) |
|
|
|
|
|
|
|
|
INSTRUCTIONAL SUPPORT SERVICES |
|
257,685.00 |
284,207.32 |
26,522.32 |
4,876,942.73 |
4,122,737.49 |
(754,205.24) |
|
|
|
|
|
|
|
|
OPERATION & MAINTENANCE |
|
550.00 |
336.60 |
(213.40) |
1,988,825.30 |
1,556,657.67 |
(432,167.63) |
|
|
|
|
|
|
|
|
AUXILIARY SERVICES |
|
15,240.00
|
9,048.17
|
(6,191.83) |
3,198,756.83 |
2,572,795.34 |
(625,961.49) |
|
|
|
|
|
|
|
|
GENERAL ADMINISTRATIVE SERVICES |
|
- |
- |
- |
1,598,427.20 |
1,280,045.37 |
(318,381.83) |
|
|
|
|
|
|
|
|
CAPITAL OUTLAY |
|
- |
- |
- |
1,024,485.00 |
519,460.82
|
(505,024.18) |
|
|
|
|
|
|
|
|
DEBT SERVICES |
|
- |
- |
- |
2,344,411.63 |
705,934.11
|
(1,638,477.52) |
|
|
|
|
|
|
|
|
PRINCIPAL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INTEREST |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OTHER EXPENDITURES |
|
157,200.00 |
137,193.14 |
(20,006.86) |
1,599,368.03 |
1,271,930.18 |
(327,437.85) |
|
|
|
|
|
|
|
TOTAL
EXPENDITURES |
|
561,875.00 |
526,072.58 |
(35,802.42) |
33,602,792.81 |
26,038,495.47 |
(7,564,297.34) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OTHER FUND
SOURCES (USES): |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TRANSFERS IN |
|
36,500.00
|
4,135.70
|
(32,364.30) |
628,622.45 |
497,645.77
|
(130,976.68) |
|
|
|
|
|
|
|
|
OTHER FUND SOURCES |
|
- |
- |
- |
176,145.66 |
137,942.22
|
(38,203.44) |
|
|
|
|
|
|
|
|
OTHER FUND USES |
|
(65,230.00) |
(13,402.03) |
51,827.97 |
(628,622.45) |
(510,427.78) |
118,194.67
|
|
|
|
|
|
|
|
TOTAL OTHER
FUND SOURCES (USES) |
|
(28,730.00) |
(9,266.33) |
19,463.67 |
176,145.66 |
125,160.21
|
(50,985.45) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES
& OTHER FUND USES |
|
66,270.00
|
(53,051.77) |
(119,321.77) |
(126,765.72) |
608,190.74
|
734,956.46
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BEGINNING FUND
BALANCE |
|
384,767.65 |
384,767.65 |
- |
9,098,093.53 |
9,098,093.53 |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ENDING FUND
BALANCE |
|
451,037.65 |
331,715.88 |
(119,321.77) |
8,971,327.81 |
9,706,284.27 |
734,956.46
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|