ALEXANDER CITY BOARD OF EDUCATION 
COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS
FISCAL PERIOD ENDING SEPTEMBER 30, 2012
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  $   2,762,643.38  $      465,637.59  $        50,913.84  $       489,765.49  $       652,701.28  $                     -  
Investments                       -            125,023.87                       -                          -                 1,375.12                        -  
Receivables:      
         Interfund                       -                         -                         -                          -                          -                          -  
         Other          274,633.40          303,019.55                       -               98,648.50                  228.00                        -  
Inventories                       -              56,055.28                       -                          -                          -                          -  
Other Assets                       -                         -                         -                          -                          -                          -  
Fixed Assets                       -                         -                         -                          -                          -         35,114,201.46
Other Debits:      
         Long-Term Debt                       -                         -                         -                          -                          -          4,515,047.25
Total Assets and Other Debits   $   3,037,276.78  $      949,736.29  $        50,913.84  $       588,413.99  $       654,304.40  $   39,629,248.71
Liabilities and Fund Equity
Liabilities
Salaries and Benefits               (714.00)                       -                         -                          -                          -                          -  
Payroll Taxes                       -                         -                         -                          -                          -                          -  
Interfund                       -                         -                         -                          -                          -                          -  
Accounts Payable            59,579.21            61,138.91                       -                          -             324,064.85                        -  
Long-Term Liabilities                       -                         -                         -                          -                          -          4,515,047.25
Total Liabilities  $        58,865.21  $        61,138.91  $                   -    $                     -    $       324,064.85  $     4,515,047.25
   
Fund Equity    
Investment in Gen. Fixed Assets                       -                         -                         -                          -                          -         35,114,201.46
Reserved Fund Balance          120,000.00            56,055.28                       -                          -                          -                          -  
Unreserved Fund Balance       2,858,411.57          832,542.10            50,913.84           588,413.99           330,239.55                        -  
Total Fund Equity  $   2,978,411.57  $      888,597.38  $        50,913.84  $       588,413.99  $       330,239.55  $   35,114,201.46
   
Total Liabilities and Fund Equity  $   3,037,276.78  $      949,736.29  $        50,913.84  $       588,413.99  $       654,304.40  $   39,629,248.71
 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 SEPTEMBER 30, 2012
EXHIBIT F-II-A
FUND TYPE Governmental Fiduciary Total
DESCRIPTION General Special Revenue Debt Service Capital Projects Expendable Trust (Memorandum Only
   
REVENUES:    
STATE REVENUES     15,764,957.59                  15.00          753,641.00           171,783.29                        -         16,690,396.88
FEDERAL REVENUES            48,645.80       3,133,358.17                       -                          -                          -          3,182,003.97
LOCAL REVENUES       5,679,214.19       1,237,501.81                818.23                        -             636,428.16        7,553,962.39
OTHER SOURCES          145,279.80            48,847.07       1,407,518.52                        -                          -          1,601,645.39
TOTAL REVENUES  $  21,638,097.38  $   4,419,722.05  $   2,161,977.75  $       171,783.29  $       636,428.16  $   29,028,008.63
   
EXPENDITURES:    
INSTRUCTIONAL SERVICES     13,691,171.73       1,973,375.57                       -                 4,502.83           361,904.66       16,030,954.79
INSTRUCTIONAL SUPPORT SERVICES       3,458,490.94          383,021.60                       -               24,300.00           181,821.31        4,047,633.85
OPERATION & MAINTENANCE       1,821,310.07            84,590.91                       -             109,438.03               2,105.00        2,017,444.01
AUXILIARY SERVICES       1,016,938.08       1,615,539.21                       -               89,645.23             15,158.81        2,737,281.33
GENERAL ADMINISTRATIVE SERVICES          871,865.64          126,365.76                       -             348,516.84                        -          1,346,748.24
CAPITAL OUTLAY              6,232.21                       -                         -             400,303.00                        -             406,535.21
DEBT SERVICES                       -                         -         1,722,596.71           189,970.05                        -          1,912,566.76
OTHER EXPENDITURES            94,389.59          380,921.32                       -                          -               30,378.41           505,689.32
TOTAL EXPENDITURES  $  20,960,398.26  $   4,563,814.37  $   1,722,596.71  $     1,166,675.98  $       591,368.19  $   29,004,853.51
   
OTHER FUND SOURCES (USES):    
TRANSFERS IN & OTHER FUND SOURCES          302,924.67          206,890.36                       -          1,388,467.20             42,944.79        1,941,227.02
TRANSFERS OUT         (172,297.50)         (217,205.19)         (388,467.20)                        -            (117,948.89)          (895,918.78)
TOTAL OTHER FUND SOURCES (USES)  $      130,627.17  $       (10,314.83)  $     (388,467.20)  $     1,388,467.20  $        (75,004.10)  $     1,045,308.24
   
EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES & OTHER FUND USES  $      808,326.29  $     (154,407.15)  $        50,913.84  $       393,574.51  $        (29,944.13)  $     1,068,463.36
   
BEGINNING FUND BALANCE - OCT 1  $   2,170,085.28  $   1,043,004.53  $                   -    $       194,839.48  $       360,183.68  $     3,768,112.97
   
ENDING FUND BALANCE - OCT 31  $   2,978,411.57  $      888,597.38  $        50,913.84  $       588,413.99  $       330,239.55  $     4,836,576.33
 ALEXANDER CITY BOARD OF EDUCATION 
 COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES 
 BUDGET AND ACTUAL 
FISCAL PERIOD ENDING SEPTEMBER 30, 2012
EXHIBIT F-III-A
FUND TYPE  GENERAL   SPECIAL 
DESCRIPTION  BUDGET   ACTUAL   VARIANCE   BUDGET   ACTUAL   VARIANCE 
     
REVENUES:      
STATE REVENUES     16,722,320.00     15,764,957.59         (957,362.41)                  200.00                   15.00                (185.00)
FEDERAL REVENUES            46,718.26            48,645.80              1,927.54        3,347,921.74        3,133,358.17          (214,563.57)
LOCAL REVENUES       5,820,974.56       5,679,214.19         (141,760.37)        1,143,872.00        1,237,501.81             93,629.81
OTHER SOURCES          139,613.00          145,279.80              5,666.80             58,353.00             48,847.07             (9,505.93)
TOTAL REVENUES     22,729,625.82     21,638,097.38      (1,091,528.44)        4,550,346.74        4,419,722.05          (130,624.69)
     
EXPENDITURES:      
INSTRUCTIONAL SERVICES     13,774,749.69     13,691,171.73          (83,577.96)        1,843,736.31        1,973,375.57           129,639.26
INSTRUCTIONAL SUPPORT SERVICES       3,514,197.92       3,458,490.94          (55,706.98)           341,629.35           383,021.60             41,392.25
OPERATION & MAINTENANCE       2,448,848.50       1,821,310.07         (627,538.43)             63,400.00             84,590.91             21,190.91
AUXILIARY SERVICES          996,778.55       1,016,938.08            20,159.53        1,695,919.65        1,615,539.21            (80,380.44)
GENERAL ADMINISTRATIVE SERVICES          916,091.00          871,865.64          (44,225.36)           147,128.43           126,365.76            (20,762.67)
CAPITAL OUTLAY          499,100.00              6,232.21         (492,867.79)                        -                          -                          -  
DEBT SERVICES                       -                         -                         -                          -                          -                          -  
      PRINCIPAL      
      INTEREST      
OTHER EXPENDITURES            92,953.00            94,389.59              1,436.59           418,152.00           380,921.32            (37,230.68)
TOTAL EXPENDITURES     22,242,718.66     20,960,398.26      (1,282,320.40)        4,509,965.74        4,563,814.37             53,848.63
     
OTHER FUND SOURCES (USES):      
TRANSFERS IN          233,714.14          257,616.43            23,902.29           202,975.00           206,890.36               3,915.36
OTHER FUND SOURCES            63,080.63            45,308.24          (17,772.39)                        -                          -                          -  
OTHER FUND USES         (118,776.14)         (172,297.50)          (53,521.36)          (245,719.00)          (217,205.19)             28,513.81
TOTAL OTHER FUND SOURCES (USES)          178,018.63          130,627.17          (47,391.46)            (42,744.00)            (10,314.83)             32,429.17
     
EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES & OTHER FUND USES          664,925.79          808,326.29          143,400.50             (2,363.00)          (154,407.15)          (152,044.15)
     
BEGINNING FUND BALANCE       2,170,253.60       2,170,085.28               (168.32)        1,043,004.53        1,043,004.53                        -  
     
ENDING FUND BALANCE       2,835,179.39       2,978,411.57          143,232.18        1,040,641.53           888,597.38          (152,044.15)
 ALEXANDER CITY BOARD OF EDUCATION 
 COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES 
 BUDGET AND ACTUAL 
FISCAL PERIOD ENDING SEPTEMBER 30, 2012
EXHIBIT F-III-B
FUND TYPE  DEBT SERVICE   CAPITAL PROJECTS 
DESCRIPTION  BUDGET   ACTUAL   VARIANCE   BUDGET   ACTUAL   VARIANCE 
     
REVENUES:      
STATE REVENUES          753,641.00          753,641.00                       -             171,783.29           171,783.29                        -  
FEDERAL REVENUES                       -                         -                         -                          -                          -                          -  
LOCAL REVENUES                       -                  818.23                818.23                        -                          -                          -  
OTHER SOURCES       1,407,518.52       1,407,518.52                       -                          -                          -                          -  
TOTAL REVENUES       2,161,159.52       2,161,977.75                818.23           171,783.29           171,783.29                        -  
     
EXPENDITURES:      
INSTRUCTIONAL SERVICES                       -                         -                         -                 7,050.00               4,502.83             (2,547.17)
INSTRUCTIONAL SUPPORT SERVICES                       -                         -                         -               24,300.00             24,300.00                        -  
OPERATION & MAINTENANCE                       -                         -                         -               58,213.00           109,438.03             51,225.03
AUXILIARY SERVICES                       -                         -                         -               89,647.03             89,645.23                    (1.80)
GENERAL ADMINISTRATIVE SERVICES                       -                         -                         -             325,317.40           348,516.84             23,199.44
CAPITAL OUTLAY                       -                         -                         -                          -             400,303.00           400,303.00
DEBT SERVICES       1,772,763.33       1,722,596.71          (50,166.62)           186,270.05           189,970.05               3,700.00
      PRINCIPAL      
      INTEREST      
OTHER EXPENDITURES                       -                         -                         -                          -                          -                          -  
TOTAL EXPENDITURES       1,772,763.33       1,722,596.71          (50,166.62)           690,797.48        1,166,675.98           475,878.50
     
OTHER FUND SOURCES (USES):      
TRANSFERS IN                       -                         -                         -             388,396.19           388,467.20                   71.01
OTHER FUND SOURCES                       -                         -                         -                          -          1,000,000.00        1,000,000.00
OTHER FUND USES         (388,396.19)         (388,467.20)                 (71.01)                        -                          -                          -  
TOTAL OTHER FUND SOURCES (USES)         (388,396.19)         (388,467.20)                 (71.01)           388,396.19        1,388,467.20        1,000,071.01
     
EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES & OTHER FUND USES                       -              50,913.84            50,913.84          (130,618.00)           393,574.51           524,192.51
     
BEGINNING FUND BALANCE                       -                         -                         -             194,839.48           194,839.48                        -  
     
ENDING FUND BALANCE                       -              50,913.84            50,913.84             64,221.48           588,413.99           524,192.51
 ALEXANDER CITY BOARD OF EDUCATION 
 COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES 
 BUDGET AND ACTUAL 
FISCAL PERIOD ENDING SEPTEMBER 30, 2012
EXHIBIT F-III-C
FUND TYPE  EXPENDABLE TRUST   TOTAL GOVERNMENT & EXPENDABLE TRUST FUNDS 
DESCRIPTION  BUDGET   ACTUAL   VARIANCE   BUDGET   ACTUAL   VARIANCE 
     
REVENUES:      
STATE REVENUES                       -                         -                         -         17,647,944.29       16,690,396.88          (957,547.41)
FEDERAL REVENUES                       -                         -                         -          3,394,640.00        3,182,003.97          (212,636.03)
LOCAL REVENUES          575,700.00          636,428.16            60,728.16        7,540,546.56        7,553,962.39             13,415.83
OTHER SOURCES                       -                         -                         -          1,605,484.52        1,601,645.39             (3,839.13)
TOTAL REVENUES          575,700.00          636,428.16            60,728.16       30,188,615.37       29,028,008.63       (1,160,606.74)
     
EXPENDITURES:      
INSTRUCTIONAL SERVICES          395,400.00          361,904.66          (33,495.34)       16,020,936.00       16,030,954.79             10,018.79
INSTRUCTIONAL SUPPORT SERVICES            24,200.00          181,821.31          157,621.31        3,904,327.27        4,047,633.85           143,306.58
OPERATION & MAINTENANCE                600.00              2,105.00              1,505.00        2,571,061.50        2,017,444.01          (553,617.49)
AUXILIARY SERVICES              6,500.00            15,158.81              8,658.81        2,788,845.23        2,737,281.33            (51,563.90)
GENERAL ADMINISTRATIVE SERVICES                       -                         -                         -          1,388,536.83        1,346,748.24            (41,788.59)
CAPITAL OUTLAY            10,000.00                       -            (10,000.00)           509,100.00           406,535.21          (102,564.79)
DEBT SERVICES                       -                         -                         -          1,959,033.38        1,912,566.76            (46,466.62)
      PRINCIPAL      
      INTEREST      
OTHER EXPENDITURES            18,050.00            30,378.41            12,328.41           529,155.00           505,689.32            (23,465.68)
TOTAL EXPENDITURES          454,750.00          591,368.19          136,618.19       29,670,995.21       29,004,853.51          (666,141.70)
     
OTHER FUND SOURCES (USES):      
TRANSFERS IN              5,500.00            42,944.79            37,444.79           830,585.33           895,918.78             65,333.45
OTHER FUND SOURCES                       -                         -                         -               63,080.63        1,045,308.24           982,227.61
OTHER FUND USES          (77,694.00)         (117,948.89)          (40,254.89)          (830,585.33)          (895,918.78)            (65,333.45)
TOTAL OTHER FUND SOURCES (USES)          (72,194.00)          (75,004.10)            (2,810.10)             63,080.63        1,045,308.24           982,227.61
     
EXCESS REVENUES & OTHER SOURCES OVER(UNDER) EXPENDITURES & OTHER FUND USES            48,756.00          (29,944.13)          (78,700.13)           580,700.79        1,068,463.36           487,762.57
     
BEGINNING FUND BALANCE          360,183.68          360,183.68                       -          3,768,281.29        3,768,112.97                (168.32)
     
ENDING FUND BALANCE          408,939.68          330,239.55          (78,700.13)        4,348,982.08        4,836,576.33           487,594.25