FY14 UNAUDITED AFR - ROWAN COUNTY
UNAUDITED ANNUAL FINANCIAL REPORT - FY14
ROWAN COUNTY BOARD OF EDUCATION
BUDGET
APPROP
GENERAL FUND (1)
YR TO DATE
ACTUAL
%
USED
REVENUES
0999 BEGINNING BALANCE
TOTAL 0999 BEGINNING BALANCE
$
1,135,833.15 $
1,135,833.15
100
$
$
$
$
3,961,709.00
400,000.00
150,000.00
450,000.00
$
$
$
$
3,966,533.60
412,637.41
193,702.49
541,965.27
100.12
103.16
129.13
120.44
$
4,961,709.00 $
5,114,838.77
103.09
1121 UTILITIES TAX
$
1,500,000.00 $
1,478,666.33
98.58
TOTAL SALES & USE TAXES
$
1,500,000.00 $
1,478,666.33
98.58
1191 OMITTED PROPERTY TAX
$
45,000.00 $
59,913.88
133.14
TOTAL OTHER TAXES
$
45,000.00 $
59,913.88
133.14
$
80,000.00 $
84,219.93
105.27
TOTAL REVENUE OTHER LOCAL GOVERNMENT UNITS $
80,000.00 $
84,219.93
105.27
6,000.00 $
3,212.53
53.54
RECEIPTS
REVENUE FROM LOCAL SOURCES
AD VALOREM TAXES
1111
1113
1115
1117
GENERAL REAL PROPERTY TAX
PSC REAL PROPERTY TAX
DELINQUENT PROPERTY TAX
MOTOR VEHICLE TAX
TOTAL AD VALOREM TAXES
SALES & USE TAXES
OTHER TAXES
REVENUE OTHER LOCAL GOVERNMENT UNITS
1280 REVENUE IN LIEU OF TAXES
EARNINGS ON INVESTMENTS
1510 INTEREST ON INVESTMENTS
7/17/2014
$
1 Of 19
AFR2014 (7-11-14) UNAUDITED
FY14 UNAUDITED AFR - ROWAN COUNTY
GENERAL FUND (1)
TOTAL EARNINGS ON INVESTMENTS
$
BUDGET
YR TO DATE
APPROP
ACTUAL
6,000.00 $
3,212.53
%
USED
53.54
OTHER REVENUE FROM LOCAL SOURCES
1911 BUILDING RENTAL
1980 REFUND OF PRIOR YR EXPENDITURE
1990 MISCELLANEOUS REVENUE
$
$
$
143,000.00 $
100,000.00 $
10,000.00 $
111,749.96
57,295.51
78.15
0
572.96
TOTAL OTHER REVENUE FROM LOCAL SOURCES
$
253,000.00 $
169,045.47
66.82
TOTAL REVENUE FROM LOCAL SOURCES
$
6,845,709.00 $
6,909,896.91
100.94
3111 SEEK PROGRAM
$ 11,886,967.00 $ 12,099,651.00
101.79
TOTAL STATE PROGRAM
$ 11,886,967.00 $ 12,099,651.00
101.79
REVENUE FROM STATE SOURCES
STATE PROGRAM
OTHER STATE FUNDING
3122 VOCATIONAL TRANSPORTATION
$
20,000.00 $
890.00
4.45
TOTAL OTHER STATE FUNDING
$
20,000.00 $
890.00
4.45
3130 OUT OF DISTRICT REIMBURSEMENT
$
-
$
11,233.00
0
TOTAL EXPENDITURE REIMBURSEMENTS
$
-
$
11,233.00
0
EXPENDITURE REIMBURSEMENTS
REVENUE FOR ON BEHALF PAYMENTS
3900 REVENUE FOR ON BEHALF PAYMENTS
$
4,406,816.00 $
4,247,669.28
96.39
TOTAL REVENUE FOR ON BEHALF PAYMENTS
$
4,406,816.00 $
4,247,669.28
96.39
TOTAL REVENUE FROM STATE SOURCES
$ 16,313,783.00 $ 16,359,443.28
100.28
$
520.96
REVENUE FROM FEDERAL SOURCES
FEDERAL REIMBURSEMENT
4810 MEDICAID REIMBURSEMENT
7/17/2014
2 Of 19
25,000.00 $
130,240.24
AFR2014 (7-11-14) UNAUDITED
FY14 UNAUDITED AFR - ROWAN COUNTY
BUDGET
YR TO DATE
APPROP
ACTUAL
25,000.00 $
130,240.24
%
USED
520.96
GENERAL FUND (1)
TOTAL FEDERAL REIMBURSEMENT
$
TOTAL REVENUE FROM FEDERAL SOURCES
$
25,000.00 $
5341 SALE OF EQUIPMENT ETC
$
500.00 $
-
0
TOTAL SALE OR COMP FOR LOSS OF ASSETS
$
500.00 $
-
0
TOTAL OTHER RECEIPTS
$
500.00 $
-
0
TOTAL RECEIPTS
$ 23,184,992.00 $ 23,399,580.43
100.93
TOTAL REVENUES
$ 24,320,825.15 $ 24,535,413.58
100.88
$ 10,174,738.00 $ 10,259,568.95
$
734,092.00 $
562,315.79
$ 2,843,830.00 $ 2,620,804.00
$
35,200.00 $
97,668.16
$
45,503.50 $
46,380.15
$
31,000.00 $
109,769.92
$
299,151.10 $
385,979.95
$
56,160.00 $
56,799.52
$
6,700.00 $
1,132.53
100.83
76.6
92.16
277.47
101.93
354.1
129.03
101.14
16.9
$ 14,226,374.60 $ 14,140,418.97
99.4
130,240.24
520.96
OTHER RECEIPTS
SALE OR COMP FOR LOSS OF ASSETS
EXPENDITURES
1000 INSTRUCTION
0100
0200
0280
0300
0400
0500
0600
0700
0800
SALARIES PERSONNEL SERVICES
EMPLOYEE BENEFITS
ON-BEHALF
PURCHASED PROF AND TECH SERV
PURCHASED PROPERTY SERVICES
OTHER PURCHASED SERVICES
SUPPLIES
PROPERTY
DEBT SERVICE AND MISCELLANEOUS
TOTAL 1000 INSTRUCTION
2100 STUDENT SUPPORT SERVICES
0100
0200
0280
0300
0500
0600
0700
SALARIES PERSONNEL SERVICES
EMPLOYEE BENEFITS
ON-BEHALF
PURCHASED PROF AND TECH SERV
OTHER PURCHASED SERVICES
SUPPLIES
PROPERTY
TOTAL 2100 STUDENT SUPPORT SERVICES
7/17/2014
$
$
$
$
$
$
$
532,264.00
30,318.00
109,930.00
77,400.00
2,300.00
19,850.00
300.00
$
$
$
$
$
$
$
540,964.74
30,354.58
123,837.00
103,215.00
1,605.39
51,435.18
90.00
101.63
100.12
112.65
133.35
69.8
259.12
30
$
772,362.00 $
851,501.89
110.25
3 Of 19
AFR2014 (7-11-14) UNAUDITED
FY14 UNAUDITED AFR - ROWAN COUNTY
BUDGET
APPROP
GENERAL FUND (1)
2200 INSTRUCTIONAL STAFF SUPP SERV
0100
0200
0280
0400
0500
0600
0700
SALARIES PERSONNEL SERVICES
EMPLOYEE BENEFITS
ON-BEHALF
PURCHASED PROPERTY SERVICES
OTHER PURCHASED SERVICES
SUPPLIES
PROPERTY
TOTAL 2200 INSTRUCTIONAL STAFF SUPP SERV
YR TO DATE
ACTUAL
%
USED
$
$
$
$
$
$
$
337,311.00
16,360.00
87,986.00
400.00
450.00
38,172.63
4,510.16
$
$
$
$
$
$
$
337,374.24
11,479.20
90,650.00
600.00
37,070.69
1,460.16
100.02
70.17
103.03
0
133.33
97.11
32.37
$
485,189.79 $
478,634.29
98.65
$
$
$
$
$
$
$
$
220,193.00
184,155.00
204,875.00
233,100.00
14,500.00
29,500.00
5,500.00
6,000.00
$
$
$
$
$
$
$
$
203,910.85
141,210.37
164,513.00
249,068.43
17,569.85
71,385.57
6,047.41
-
92.61
76.68
80.3
106.85
121.17
241.98
109.95
0
$
897,823.00 $
853,705.48
95.09
$
$
$
$
$
$
$
$
$
$
816,204.00
71,134.00
214,659.00
24,627.37
42,039.84
7,814.00
63,975.00
8,150.00
2,000.00
2,670.00
$
$
$
$
$
$
$
$
$
$
818,986.07
63,790.31
221,155.00
16,797.09
37,636.83
6,716.24
61,883.79
22,274.19
758.41
-
100.34
89.68
103.03
68.2
89.53
85.95
96.73
273.3
37.92
0
$
1,253,273.21 $
1,249,997.93
99.74
$
$
$
138,924.00 $
24,813.00 $
34,028.00 $
138,925.68
23,789.16
35,058.00
100
95.87
103.03
2300 DISTRICT ADMIN SUPPORT
0100
0200
0280
0300
0400
0500
0600
0700
SALARIES PERSONNEL SERVICES
EMPLOYEE BENEFITS
ON-BEHALF
PURCHASED PROF AND TECH SERV
PURCHASED PROPERTY SERVICES
OTHER PURCHASED SERVICES
SUPPLIES
PROPERTY
TOTAL 2300 DISTRICT ADMIN SUPPORT
2400 SCHOOL ADMIN SUPPORT
0100
0200
0280
0300
0400
0500
0600
0700
0800
0840
SALARIES PERSONNEL SERVICES
EMPLOYEE BENEFITS
ON-BEHALF
PURCHASED PROF AND TECH SERV
PURCHASED PROPERTY SERVICES
OTHER PURCHASED SERVICES
SUPPLIES
PROPERTY
DEBT SERVICE AND MISCELLANEOUS
CONTINGENCY
TOTAL 2400 SCHOOL ADMIN SUPPORT
2500 BUSINESS SUPPORT SERVICES
0100 SALARIES PERSONNEL SERVICES
0200 EMPLOYEE BENEFITS
0280 ON-BEHALF
7/17/2014
4 Of 19
AFR2014 (7-11-14) UNAUDITED
FY14 UNAUDITED AFR - ROWAN COUNTY
BUDGET
APPROP
YR TO DATE
ACTUAL
$
16,578.28
%
USED
GENERAL FUND (1)
0500 OTHER PURCHASED SERVICES
$
TOTAL 2500 BUSINESS SUPPORT SERVICES
$
197,765.00 $
214,351.12
108.39
$
$
$
$
$
$
$
$
$
734,551.00
170,129.00
493,988.00
281,000.00
146,620.00
60,500.00
955,500.00
11,500.00
3,000.00
$
$
$
$
$
$
$
$
$
763,678.23
182,360.99
544,918.00
265,242.77
108,377.75
22,772.27
967,141.15
-
103.97
107.19
110.31
94.39
73.92
37.64
101.22
0
0
$
2,856,788.00 $
2,854,491.16
99.92
$
$
$
$
$
$
$
$
1,026,792.00
274,881.00
417,520.00
6,050.00
2,500.00
5,300.00
591,340.00
44,000.00
$
$
$
$
$
$
$
$
1,081,687.79
251,635.98
430,156.00
21,262.35
10,992.27
130,491.29
548,611.35
22,953.83
105.35
91.54
103.03
351.44
439.69
999.99
92.77
52.17
$
2,368,383.00 $
2,497,790.86
105.46
0800 DEBT SERVICE AND MISCELLANEOUS
$
250,000.00 $
168,204.28
67.28
TOTAL 5100 DEBT SERVICE
$
250,000.00 $
168,204.28
67.28
0900 OTHER ITEMS
$
50,000.00 $
45,578.00
91.16
TOTAL 5200 FUND TRANSFERS
$
50,000.00 $
45,578.00
91.16
-
0
2600 PLANT OPERATIONS & MAINTENANCE
0100
0200
0280
0300
0400
0500
0600
0700
0800
SALARIES PERSONNEL SERVICES
EMPLOYEE BENEFITS
ON-BEHALF
PURCHASED PROF AND TECH SERV
PURCHASED PROPERTY SERVICES
OTHER PURCHASED SERVICES
SUPPLIES
PROPERTY
DEBT SERVICE AND MISCELLANEOUS
TOTAL 2600 PLANT OPERATIONS & MAINTENANCE
2700 STUDENT TRANSPORTATION
0100
0200
0280
0300
0400
0500
0600
0700
SALARIES PERSONNEL SERVICES
EMPLOYEE BENEFITS
ON-BEHALF
PURCHASED PROF AND TECH SERV
PURCHASED PROPERTY SERVICES
OTHER PURCHASED SERVICES
SUPPLIES
PROPERTY
TOTAL 2700 STUDENT TRANSPORTATION
5100 DEBT SERVICE
5200 FUND TRANSFERS
5300 CONTINGENCY
7/17/2014
5 Of 19
AFR2014 (7-11-14) UNAUDITED
FY14 UNAUDITED AFR - ROWAN COUNTY
BUDGET
YR TO DATE
APPROP
ACTUAL
962,866.55 $
-
GENERAL FUND (1)
0840 CONTINGENCY
$
TOTAL 5300 CONTINGENCY
$
TOTAL EXPENDITURES
$ 24,320,825.15 $ 23,354,673.98
TOTAL FOR GENERAL FUND (1)
$
962,866.55 $
-
$
BUDGET
APPROP
SPECIAL REVENUE (2)
%
USED
0
-
1,180,739.60
YR TO DATE
ACTUAL
0
96.03
0
%
USED
REVENUES
RECEIPTS
REVENUE FROM LOCAL SOURCES
TUITION
1310 TUITION FROM INDIVIDUALS
$
-
$
7,859.20
0
TOTAL TUITION
$
-
$
7,859.20
0
1810 DAY CARE FEES
$
-
$
9,460.86
0
TOTAL COMMUNITY SERVICE ACTIVITIES
$
-
$
9,460.86
0
1920 CONTRIBUTIONS/DONATIONS
1990 MISCELLANEOUS REVENUE
$
$
24,860.35 $
$
97,499.41
-
392.19
0
TOTAL OTHER REVENUE FROM LOCAL SOURCES
$
24,860.35 $
97,499.41
392.19
TOTAL REVENUE FROM LOCAL SOURCES
$
24,860.35 $
114,819.47
461.86
3200 RESTRICTED STATE REVENUE
$
1,245,540.60 $
1,155,624.04
92.78
TOTAL RESTRICTED
$
1,245,540.60 $
1,155,624.04
92.78
TOTAL REVENUE FROM STATE SOURCES
$
1,245,540.60 $
1,155,624.04
92.78
COMMUNITY SERVICE ACTIVITIES
OTHER REVENUE FROM LOCAL SOURCES
REVENUE FROM STATE SOURCES
RESTRICTED
7/17/2014
6 Of 19
AFR2014 (7-11-14) UNAUDITED
FY14 UNAUDITED AFR - ROWAN COUNTY
BUDGET
APPROP
SPECIAL REVENUE (2)
REVENUE FROM FEDERAL SOURCES
YR TO DATE
ACTUAL
%
USED
RESTRICTED THROUGH THE STATE
4500 RESTRICTED FED THRU STATE
$
1,994,438.00 $
2,087,277.53
104.65
TOTAL RESTRICTED THROUGH THE STATE
$
1,994,438.00 $
2,087,277.53
104.65
TOTAL REVENUE FROM FEDERAL SOURCES
$
1,994,438.00 $
2,087,277.53
104.65
5210 FUND TRANSFER
$
45,578.00 $
45,578.00
100
TOTAL INTERFUND TRANSFERS
$
45,578.00 $
45,578.00
100
TOTAL OTHER RECEIPTS
$
45,578.00 $
45,578.00
100
TOTAL RECEIPTS
$
3,310,416.95 $
3,403,299.04
102.81
TOTAL REVENUES
$
3,310,416.95 $
3,403,299.04
102.81
$
$
$
$
$
$
$
$
1,833,376.00
425,630.00
60,609.01
4,500.00
26,516.00
191,911.79
155,543.93
5,117.33
$
$
$
$
$
$
$
$
1,918,246.76
476,690.52
16,949.00
5,313.38
21,149.69
127,119.70
124,990.03
1,241.71
104.63
112
27.96
118.08
79.76
66.24
80.36
24.26
$
2,703,204.06 $
2,691,700.79
99.57
62,444.35
33,528.19
13,054.83
13,683.01
0
0
0
0
OTHER RECEIPTS
INTERFUND TRANSFERS
EXPENDITURES
1000 INSTRUCTION
0100
0200
0300
0400
0500
0600
0700
0800
SALARIES PERSONNEL SERVICES
EMPLOYEE BENEFITS
PURCHASED PROF AND TECH SERV
PURCHASED PROPERTY SERVICES
OTHER PURCHASED SERVICES
SUPPLIES
PROPERTY
DEBT SERVICE AND MISCELLANEOUS
TOTAL 1000 INSTRUCTION
2100 STUDENT SUPPORT SERVICES
0100
0200
0300
0500
SALARIES PERSONNEL SERVICES
EMPLOYEE BENEFITS
PURCHASED PROF AND TECH SERV
OTHER PURCHASED SERVICES
7/17/2014
$
$
$
$
7 Of 19
-
$
$
$
$
AFR2014 (7-11-14) UNAUDITED
FY14 UNAUDITED AFR - ROWAN COUNTY
SPECIAL REVENUE (2)
BUDGET
YR TO DATE
APPROP
ACTUAL
2,500.00 $
15,863.15
9,481.00 $
7,843.99
0600 SUPPLIES
0800 DEBT SERVICE AND MISCELLANEOUS
$
$
TOTAL 2100 STUDENT SUPPORT SERVICES
$
11,981.00 $
SALARIES PERSONNEL SERVICES
EMPLOYEE BENEFITS
PURCHASED PROF AND TECH SERV
PURCHASED PROPERTY SERVICES
OTHER PURCHASED SERVICES
SUPPLIES
$
$
$
$
$
$
84,066.00
25,536.00
37,320.00
2,000.00
14,000.00
27,464.00
TOTAL 2200 INSTRUCTIONAL STAFF SUPP SERV
%
USED
634.53
82.73
146,417.52
999.99
$
$
$
$
$
$
76,078.51
25,632.38
62,069.55
390.00
11,541.65
40,389.74
90.5
100.38
166.32
19.5
82.44
147.06
$
190,386.00 $
216,101.83
113.51
0300 PURCHASED PROF AND TECH SERV
$
600.00 $
600.00
100
TOTAL 2300 DISTRICT ADMIN SUPPORT
$
600.00 $
600.00
100
0100 SALARIES PERSONNEL SERVICES
0200 EMPLOYEE BENEFITS
$
$
21,394.00 $
11,081.00 $
21,393.84
11,266.90
100
101.68
TOTAL 2500 BUSINESS SUPPORT SERVICES
$
32,475.00 $
32,660.74
100.57
$
$
$
$
17,400.00
4,618.00
8,567.00
-
$
$
$
$
17,400.72
4,410.40
8,375.05
150.00
100
95.5
97.76
0
$
30,585.00 $
30,336.17
99.19
0100 SALARIES PERSONNEL SERVICES
0200 EMPLOYEE BENEFITS
$
$
45,000.00 $
$
-
0
0
TOTAL 2700 STUDENT TRANSPORTATION
$
45,000.00 $
-
0
2200 INSTRUCTIONAL STAFF SUPP SERV
0100
0200
0300
0400
0500
0600
2300 DISTRICT ADMIN SUPPORT
2500 BUSINESS SUPPORT SERVICES
2600 PLANT OPERATIONS & MAINTENANCE
0100
0200
0300
0600
SALARIES PERSONNEL SERVICES
EMPLOYEE BENEFITS
PURCHASED PROF AND TECH SERV
SUPPLIES
TOTAL 2600 PLANT OPERATIONS & MAINTENANCE
2700 STUDENT TRANSPORTATION
7/17/2014
8 Of 19
AFR2014 (7-11-14) UNAUDITED
FY14 UNAUDITED AFR - ROWAN COUNTY
BUDGET
APPROP
SPECIAL REVENUE (2)
3300 COMMUNITY SERVICES
0100
0200
0300
0500
0600
SALARIES PERSONNEL SERVICES
EMPLOYEE BENEFITS
PURCHASED PROF AND TECH SERV
OTHER PURCHASED SERVICES
SUPPLIES
YR TO DATE
ACTUAL
%
USED
$
$
$
$
$
244,127.00
21,339.22
2,320.00
6,711.89
21,687.78
$
$
$
$
$
240,077.86
20,352.94
2,296.46
5,699.41
27,754.92
98.34
95.38
98.99
84.92
127.97
TOTAL 3300 COMMUNITY SERVICES
$
296,185.89 $
296,181.59
100
TOTAL EXPENDITURES
$
3,310,416.95 $
3,413,998.64
103.13
TOTAL FOR SPECIAL REVENUE (2)
$
7/17/2014
9 Of 19
-
$
(10,699.60)
0
AFR2014 (7-11-14) UNAUDITED
FY14 UNAUDITED AFR - ROWAN COUNTY
BUDGET
APPROP
CAPITAL OUTLAY FUND (310)
YR TO DATE
ACTUAL
%
USED
REVENUES
RECEIPTS
REVENUE FROM STATE SOURCES
RESTRICTED
3200 RESTRICTED STATE REVENUE
$
282,560.00 $
286,699.00
101.46
TOTAL RESTRICTED
$
282,560.00 $
286,699.00
101.46
TOTAL REVENUE FROM STATE SOURCES
$
282,560.00 $
286,699.00
101.46
TOTAL RECEIPTS
$
282,560.00 $
286,699.00
101.46
TOTAL REVENUES
$
282,560.00 $
286,699.00
101.46
EXPENDITURES
1000 INSTRUCTION
0200 EMPLOYEE BENEFITS
0500 OTHER PURCHASED SERVICES
$
$
-
$
$
171,944.53
73,707.88
0
0
TOTAL 1000 INSTRUCTION
$
-
$
245,652.41
0
2700 STUDENT TRANSPORTATION
0200 EMPLOYEE BENEFITS
$
-
$
6,585.06
0
TOTAL 2700 STUDENT TRANSPORTATION
$
-
$
6,585.06
0
5100 DEBT SERVICE
0800 DEBT SERVICE AND MISCELLANEOUS
0840 CONTINGENCY
$
$
86,118.36 $
196,441.64 $
-
0
0
TOTAL 5100 DEBT SERVICE
$
282,560.00 $
-
0
5200 FUND TRANSFERS
0900 OTHER ITEMS
$
-
$
116,655.53
0
TOTAL 5200 FUND TRANSFERS
$
-
$
116,655.53
0
TOTAL EXPENDITURES
$
282,560.00 $
368,893.00
130.55
TOTAL FOR CAPITAL OUTLAY FUND (310)
$
7/17/2014
10 Of 19
-
$
(82,194.00)
0
AFR2014 (7-11-14) UNAUDITED
FY14 UNAUDITED AFR - ROWAN COUNTY
BUDGET
APPROP
BUILDING FUND (5 CENT LEVY) (320)
REVENUES
0999 BEGINNING BALANCE
TOTAL 0999 BEGINNING BALANCE
YR TO DATE
ACTUAL
-
%
USED
$
668,620.49 $
0
AD VALOREM TAXES
1111 GENERAL REAL PROPERTY TAX
$
1,090,000.00 $
1,090,000.00
100
TOTAL AD VALOREM TAXES
$
1,090,000.00 $
1,090,000.00
100
TOTAL REVENUE FROM LOCAL SOURCES
$
1,090,000.00 $
1,090,000.00
100
3200 RESTRICTED STATE REVENUE
$
972,514.00 $
917,308.00
94.32
TOTAL RESTRICTED
$
972,514.00 $
917,308.00
94.32
TOTAL REVENUE FROM STATE SOURCES
$
972,514.00 $
917,308.00
94.32
TOTAL RECEIPTS
$
2,062,514.00 $
2,007,308.00
97.32
TOTAL REVENUES
$
2,731,134.49 $
2,007,308.00
73.5
0300 PURCHASED PROF AND TECH SERV
$
301,467.93 $
-
0
TOTAL 4200 LAND IMPROVEMENTS
$
301,467.93 $
-
0
5200 FUND TRANSFERS
0900 OTHER ITEMS
$
2,429,666.56 $
2,240,737.55
92.22
TOTAL 5200 FUND TRANSFERS
$
2,429,666.56 $
2,240,737.55
92.22
TOTAL EXPENDITURES
$
2,731,134.49 $
2,240,737.55
82.04
TOTAL FOR BUILDING FUND (5 CENT LEVY) (320)
$
RECEIPTS
REVENUE FROM LOCAL SOURCES
REVENUE FROM STATE SOURCES
RESTRICTED
EXPENDITURES
4200 LAND IMPROVEMENTS
7/17/2014
11 Of 19
-
$
(233,429.55)
0
AFR2014 (7-11-14) UNAUDITED
FY14 UNAUDITED AFR - ROWAN COUNTY
BUDGET
APPROP
DEBT SERVICE FUND (400)
YR TO DATE
ACTUAL
%
USED
REVENUES
0999 BEGINNING BALANCE
TOTAL 0999 BEGINNING BALANCE
$
-
$
10.03
0
3900 REVENUE FOR ON BEHALF PAYMENTS
$
-
$
487,968.44
0
TOTAL REVENUE FOR ON BEHALF PAYMENTS
$
-
$
487,968.44
0
TOTAL REVENUE FROM STATE SOURCES
$
-
$
487,968.44
0
RECEIPTS
REVENUE FROM STATE SOURCES
REVENUE FOR ON BEHALF PAYMENTS
OTHER RECEIPTS
INTERFUND TRANSFERS
5210 FUND TRANSFER
$
2,429,666.56 $
2,357,393.08
97.03
TOTAL INTERFUND TRANSFERS
$
2,429,666.56 $
2,357,393.08
97.03
TOTAL OTHER RECEIPTS
$
2,429,666.56 $
2,357,393.08
97.03
TOTAL RECEIPTS
$
2,429,666.56 $
2,845,361.52
117.11
TOTAL REVENUES
$
2,429,666.56 $
2,845,371.55
117.11
0800 DEBT SERVICE AND MISCELLANEOUS
$
2,429,666.56 $
2,845,361.52
117.11
TOTAL 5100 DEBT SERVICE
$
2,429,666.56 $
2,845,361.52
117.11
TOTAL EXPENDITURES
$
2,429,666.56 $
2,845,361.52
117.11
TOTAL FOR DEBT SERVICE FUND (400)
$
10.03
0
EXPENDITURES
5100 DEBT SERVICE
7/17/2014
12 Of 19
-
$
AFR2014 (7-11-14) UNAUDITED
FY14 UNAUDITED AFR - ROWAN COUNTY
BUDGET
APPROP
FOOD SERVICE FUND (51)
YR TO DATE
ACTUAL
%
USED
REVENUES
0999 BEGINNING BALANCE
TOTAL 0999 BEGINNING BALANCE
$
74,641.32 $
74,641.32
100
1510 INTEREST ON INVESTMENTS
$
500.00 $
0.29
0.06
TOTAL EARNINGS ON INVESTMENTS
$
500.00 $
0.29
0.06
1629 NON-REIMBURSBLE OTHER FOOD PRG
$
475,000.00 $
418,745.96
88.16
TOTAL FOOD SERVICE
$
475,000.00 $
418,745.96
88.16
RECEIPTS
REVENUE FROM LOCAL SOURCES
EARNINGS ON INVESTMENTS
FOOD SERVICE
OTHER REVENUE FROM LOCAL SOURCES
1990 MISCELLANEOUS REVENUE
$
-
$
4,788.52
0
TOTAL OTHER REVENUE FROM LOCAL SOURCES
$
-
$
4,788.52
0
TOTAL REVENUE FROM LOCAL SOURCES
$
475,500.00 $
423,534.77
89.07
3200 RESTRICTED STATE REVENUE
$
16,198.00 $
17,253.99
106.52
TOTAL RESTRICTED
$
16,198.00 $
17,253.99
106.52
3900 REVENUE FOR ON BEHALF PAYMENTS
$
-
$
470,121.00
0
TOTAL REVENUE FOR ON BEHALF PAYMENTS
$
-
$
470,121.00
0
TOTAL REVENUE FROM STATE SOURCES
$
16,198.00 $
487,374.99
999.99
REVENUE FROM STATE SOURCES
RESTRICTED
REVENUE FOR ON BEHALF PAYMENTS
7/17/2014
13 Of 19
AFR2014 (7-11-14) UNAUDITED
FY14 UNAUDITED AFR - ROWAN COUNTY
BUDGET
APPROP
FOOD SERVICE FUND (51)
REVENUE FROM FEDERAL SOURCES
YR TO DATE
ACTUAL
%
USED
RESTRICTED THROUGH THE STATE
4500 RESTRICTED FED THRU STATE
$
1,305,000.00 $
1,138,102.08
87.21
TOTAL RESTRICTED THROUGH THE STATE
$
1,305,000.00 $
1,138,102.08
87.21
$
100,000.00 $
-
0
TOTAL CHILD NUTRITION PROGRAM DONATED COMMODIT
$
100,000.00 $
-
0
CHILD NUTRITION PROGRAM DONATED COMMODIT
4950 CHILD NUTR PRG DONATED COMMOD
TOTAL REVENUE FROM FEDERAL SOURCES
$
1,405,000.00 $
1,138,102.08
81
TOTAL RECEIPTS
$
1,896,698.00 $
2,049,011.84
108.03
TOTAL REVENUES
$
1,971,339.32 $
2,123,653.16
107.73
$
$
$
$
$
$
$
$
$
598,810.20
136,120.40
470,121.00
10,439.75
4,928.90
722,713.84
75,958.12
-
97.32
93.35
300.76
52.73
0
123.22
80.3
220.17
0
EXPENDITURES
3100 FOOD SERVICE OPERATION
0100
0200
0280
0300
0400
0500
0600
0700
0840
SALARIES PERSONNEL SERVICES
EMPLOYEE BENEFITS
ON-BEHALF
PURCHASED PROF AND TECH SERV
PURCHASED PROPERTY SERVICES
OTHER PURCHASED SERVICES
SUPPLIES
PROPERTY
CONTINGENCY
$
$
$
$
$
$
$
$
$
TOTAL 3100 FOOD SERVICE OPERATION
$
1,971,339.32 $
2,019,092.21
102.42
TOTAL EXPENDITURES
$
1,971,339.32 $
2,019,092.21
102.42
TOTAL FOR FOOD SERVICE FUND (51)
$
104,560.95
0
7/17/2014
615,300.00
145,820.00
156,313.00
19,800.00
2,500.00
4,000.00
900,000.00
34,500.00
93,106.32
14 Of 19
-
$
AFR2014 (7-11-14) UNAUDITED
FY14 UNAUDITED AFR - ROWAN COUNTY
BUDGET
APPROP
DAY CARE PROGRAM (52)
YR TO DATE
ACTUAL
%
USED
REVENUES
RECEIPTS
REVENUE FROM LOCAL SOURCES
COMMUNITY SERVICE ACTIVITIES
1810 DAY CARE FEES
$
-
$
68,522.25
0
TOTAL COMMUNITY SERVICE ACTIVITIES
$
-
$
68,522.25
0
TOTAL REVENUE FROM LOCAL SOURCES
$
-
$
68,522.25
0
TOTAL RECEIPTS
$
-
$
68,522.25
0
TOTAL REVENUES
$
-
$
68,522.25
0
0100 SALARIES PERSONNEL SERVICES
0200 EMPLOYEE BENEFITS
$
$
-
$
$
63,523.73
15,942.29
0
0
TOTAL 3200 DAY CARE OPERATIONS
$
-
$
79,466.02
0
TOTAL EXPENDITURES
$
-
$
79,466.02
0
TOTAL FOR DAY CARE PROGRAM (52)
$
-
$
(10,943.77)
0
EXPENDITURES
3200 DAY CARE OPERATIONS
7/17/2014
15 Of 19
AFR2014 (7-11-14) UNAUDITED
FY14 UNAUDITED AFR - ROWAN COUNTY
BUDGET
APPROP
COMMUNITY EDUCATION FUND (54)
REVENUES
YR TO DATE
ACTUAL
%
USED
RECEIPTS
REVENUE FROM LOCAL SOURCES
COMMUNITY SERVICE ACTIVITIES
1811 COMMUNITY EDUCATION RECEIPTS
$
-
$
3,514.87
0
TOTAL COMMUNITY SERVICE ACTIVITIES
$
-
$
3,514.87
0
TOTAL REVENUE FROM LOCAL SOURCES
$
-
$
3,514.87
0
TOTAL RECEIPTS
$
-
$
3,514.87
0
TOTAL REVENUES
$
-
$
3,514.87
0
$
$
$
$
$
-
$
$
$
$
$
56.00
17.36
34.20
2,178.00
0
0
0
0
0
TOTAL 1000 INSTRUCTION
$
-
$
2,285.56
0
TOTAL EXPENDITURES
$
-
$
2,285.56
0
TOTAL FOR COMMUNITY EDUCATION FUND (54)
$
-
$
1,229.31
0
EXPENDITURES
1000 INSTRUCTION
0100
0200
0300
0500
0600
SALARIES PERSONNEL SERVICES
EMPLOYEE BENEFITS
PURCHASED PROF AND TECH SERV
OTHER PURCHASED SERVICES
SUPPLIES
7/17/2014
16 Of 19
AFR2014 (7-11-14) UNAUDITED
FY14 UNAUDITED AFR - ROWAN COUNTY
BUDGET
APPROP
FID FUND - PENSION/TRUST (7000)
REVENUES
YR TO DATE
ACTUAL
%
USED
RECEIPTS
REVENUE FROM LOCAL SOURCES
OTHER REVENUE FROM LOCAL SOURCES
1920 CONTRIBUTIONS/DONATIONS
$
-
$
16,730.15
0
TOTAL OTHER REVENUE FROM LOCAL SOURCES
$
-
$
16,730.15
0
TOTAL REVENUE FROM LOCAL SOURCES
$
-
$
16,730.15
0
TOTAL RECEIPTS
$
-
$
16,730.15
0
TOTAL REVENUES
$
-
$
16,730.15
0
0600 SUPPLIES
$
-
$
13,650.00
0
TOTAL 3300 COMMUNITY SERVICES
$
-
$
13,650.00
0
TOTAL EXPENDITURES
$
-
$
13,650.00
0
TOTAL FOR FID FUND - PENSION/TRUST (7000)
$
-
$
3,080.15
0
EXPENDITURES
3300 COMMUNITY SERVICES
7/17/2014
17 Of 19
AFR2014 (7-11-14) UNAUDITED
FY14 UNAUDITED AFR - ROWAN COUNTY
BUDGET
APPROP
GOVERNMENTAL ASSETS (8)
EXPENDITURES
1000 INSTRUCTION
0700 PROPERTY
YR TO DATE
ACTUAL
%
USED
$
-
$
1,756,847.49
0
TOTAL 1000 INSTRUCTION
2100 STUDENT SUPPORT SERVICES
$
-
$
1,756,847.49
0
0700 PROPERTY
TOTAL 2100 STUDENT SUPPORT SERVICES
$
$
-
$
$
1,068.76
1,068.76
0
0
2200 INSTRUCTIONAL STAFF SUPP SERV
0700 PROPERTY
$
-
$
2,688.98
0
TOTAL 2200 INSTRUCTIONAL STAFF SUPP SERV
$
-
$
2,688.98
0
2300 DISTRICT ADMIN SUPPORT
0700 PROPERTY
$
-
$
23,280.94
0
TOTAL 2300 DISTRICT ADMIN SUPPORT
$
-
$
23,280.94
0
2600 PLANT OPERATIONS & MAINTENANCE
0700 PROPERTY
$
-
$
2,218.72
0
TOTAL 2600 PLANT OPERATIONS & MAINTENANCE
$
-
$
2,218.72
0
2700 STUDENT TRANSPORTATION
0700 PROPERTY
$
-
$
271,011.02
0
TOTAL 2700 STUDENT TRANSPORTATION
$
-
$
271,011.02
0
TOTAL EXPENDITURES
$
-
$
2,057,115.91
0
TOTAL FOR GOVERNMENTAL ASSETS (8)
$
-
$ (2,057,115.91)
0
3100 FOOD SERVICE OPERATION
0700 PROPERTY
$
-
$
47.91
0
TOTAL 3100 FOOD SERVICE OPERATION
$
-
$
47.91
0
TOTAL EXPENDITURES
$
-
$
47.91
0
TOTAL FOR FOOD SERVICE ASSETS (81)
$
-
$
(47.91)
0
EXPENDITURES
7/17/2014
18 Of 19
AFR2014 (7-11-14) UNAUDITED
FY14 UNAUDITED AFR - ROWAN COUNTY
BUDGET
APPROP
SUMMARY PAGE
YR TO DATE
ACTUAL
%
USED
TOTAL OF REVENUES FUND 1
TOTAL OF EXPENDITURES FUND 1
TOTAL FOR FUND 1
$ 24,320,825.15 $ 24,535,413.58
$ 24,320,825.15 $ 23,354,673.98
$
$ 1,180,739.60
100.88
96.03
0
TOTAL OF REVENUES FUND 2
TOTAL OF EXPENDITURES FUND 2
TOTAL FOR FUND 2
$
$
$
3,310,416.95 $
3,310,416.95 $
$
3,403,299.04
3,413,998.64
(10,699.60)
102.81
103.13
0
TOTAL OF REVENUES FUND 310
TOTAL OF EXPENDITURES FUND 310
TOTAL FOR FUND 310
$
$
$
282,560.00 $
282,560.00 $
$
286,699.00
368,893.00
(82,194.00)
101.46
130.55
0
TOTAL OF REVENUES FUND 320
TOTAL OF EXPENDITURES FUND 320
TOTAL FOR FUND 320
$
$
$
2,731,134.49 $
2,731,134.49 $
$
2,007,308.00
2,240,737.55
(233,429.55)
73.5
82.04
0
TOTAL OF REVENUES FUND 400
TOTAL OF EXPENDITURES FUND 400
TOTAL FOR FUND 400
$
$
$
2,429,666.56 $
2,429,666.56 $
$
2,845,371.55
2,845,361.52
10.03
117.11
117.11
0
TOTAL OF REVENUES FUND 51
TOTAL OF EXPENDITURES FUND 51
TOTAL FOR FUND 51
$
$
$
1,971,339.32 $
1,971,339.32 $
$
2,123,653.16
2,019,092.21
104,560.95
107.73
102.42
0
TOTAL OF REVENUES FUND 52
TOTAL OF EXPENDITURES FUND 52
TOTAL FOR FUND 52
$
$
$
-
$
$
$
68,522.25
79,466.02
(10,943.77)
0
0
0
TOTAL OF REVENUES FUND 54
TOTAL OF EXPENDITURES FUND 54
TOTAL FOR FUND 54
$
$
$
-
$
$
$
3,514.87
2,285.56
1,229.31
0
0
0
TOTAL OF REVENUES FUND 7000
TOTAL OF EXPENDITURES FUND 7000
TOTAL FOR FUND 7000
$
$
$
-
$
$
$
16,730.15
13,650.00
3,080.15
0
0
0
TOTAL OF REVENUES FUND 8
TOTAL OF EXPENDITURES FUND 8
TOTAL FOR FUND 8
$
$
$
-
$
$ 2,057,115.91
$ (2,057,115.91)
GRAND TOTAL OF REVENUES
GRAND TOTAL OF EXPENDITURES
GRAND TOTAL
$ 32,616,275.91 $ 32,428,409.90
$ 32,616,275.91 $ 31,479,146.96
$
$
949,262.94
7/17/2014
19 Of 19
0
0
0
99.42
96.51
0
AFR2014 (7-11-14) UNAUDITED