REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:38 PM
F-196 Annual Financial Statements
King
Fiscal Year 2012-2013
ANNUAL FINANCIAL STATEMENTS
Certification Page
Balance Sheet as of August 31, 2013-All Funds
Statement of Revenues, Expenditures, and Changes in Fund Balance For the Year Ended August 31, 2013-All Funds
Budgetary Comparison Schedules-All Funds
Statement of Fiduciary Net Assets
Statement of Changes in Fiduciary Net Assets
Schedule of Long-Term Liabilities
Report of Revenues and Other Financing Sources-All Funds
Program/Activity/Object Report
SUPPLEMENTAL REPORTS AND SCHEDULES
Program Matrix
Data Requirements for Supplemental Reports
Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate
Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Distorting Items
Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Indirect Expenditures
Schedule for Determining School District Federal Restricted and Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation
Resource to Program Expenditure Report
Preliminary Special Education Maintenance of Effort
Preliminary Federal Cross-Cutting Maintenance of Effort
Preliminary Vocational Education Maintenance of Effort
Edit/Error Report
REPORT F196
ENUMCLAW SCHOOL DISTRICT NO. 216
RUN: 10/31/2013 4:20:39 PM
F-196 ANNUAL FINANCIAL STATEMENTS FOR FISCAL YEAR 2012-2013
CERTIFICATION
The Annual Financial Statements (Report F-196) for Enumclaw School District No. 216 of King County for the fiscal year ended August 31,
2013, were prepared on the modified accrual basis of accounting in accordance with the appropriate accounting principles as stated in the
Accounting Manual for Public School Districts in the State of Washington. School was conducted for 180 days. (If school was operated
fewer than 180 days, please include a statement covering the reasons and effort to make up days lost.) The indirect cost rate proposal
has been reviewed and the data reflects allowable costs in accordance with federal requirements and OMB circular A-87 and all costs are
properly allocable to federal awards.
The school district Annual Financial Statement has been reviewed and submitted to OSPI in accordance with WAC 392-117-035 for the
fiscal year September 1, 2012-August 31, 2013
Approved:
School District Superintendent or Authorized Official
Date
ESD Superintendent or Authorized Official
Date
Reviewed:
REPORT F-196 SUMMARY
General Fund
ASB Fund
Debt Service
Fund
Capital
Projects Fund
Transportation
Vehicle
Fund
Permanent Fund
Total
Total Revenues and Other Financing
Sources
42,097,479.05
749,472.68
4,007,566.81
1,348,943.97
406,664.58
0.00
48,610,127.09
Total Expenditures
41,282,880.43
713,663.39
3,870,254.90
1,136,358.12
434,354.58
0.00
47,437,511.42
0.05
0.00
0.00
Other Financing Uses
0.00
0.05
814,598.62
35,809.29
137,311.86
212,585.85
-27,690.00
0.00
1,172,615.62
Beginning Total Fund Balance
7,000,994.70
306,561.85
3,138,966.95
341,819.99
199,100.05
0.00
10,987,443.54
Prior Year(s) Corrections or
Restatements
0.00
0.00
0.00
0.00
0.00
0.00
0.00
7,815,593.32
342,371.14
3,276,278.81
554,405.84
171,410.05
0.00
12,160,059.16
Excess of Revenues/Other Financing
Sources Over/(Under) Expenditures
and Other Financing Uses
Ending Total Fund Balance
Locked Date: Oct 31, 2013
Certification Page
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:40 PM
Balance Sheet
King
Governmental Funds
August 31, 2013
General
Fund
ASB
Fund
Debt
Service
Fund
Capital
Projects
Fund
8,939,797.45
507,806.77
3,308,765.27
586,743.20
-652,450.55
-21,837.72
Transportation
Vehicle
Fund
Permanent
Fund
Total
ASSETS:
Cash and Cash Equivalents
Minus Warrants Outstanding
Taxes Receivable
Due From Other Funds
Due From Other Governmental
Units
Accounts Receivable
Interfund Loans Receivable
Accrued Interest Receivable
5,080,188.05
-29,783.87
0.00
644,059.26
117.60
-704,072.14
7,827,265.39
0.00
0.00
0.00
0.00
0.00
2,383.80
0.00
0.00
0.00
0.00
0.00
257,894.57
7,569.79
0.00
0.00
0.00
0.00
0.00
7,569.79
0.00
0.00
0.00
0.00
162,873.96
8,961.89
Investments
0.00
0.00
Investments/Cash With Trustee
0.00
Investments-Deferred
Compensation
0.00
Self-Insurance Security
Deposit
0.00
TOTAL ASSETS
0.00
0.00
2,102,900.48
13,522,335.33
2,383.80
0.00
Prepaid Items
0.00
257,894.57
28,218.31
Inventory
179,222.64
0.00
0.00
0.00
0.00
0.00
0.00
28,218.31
1,793.25
0.00
0.00
173,629.10
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
13,826,475.38
494,930.94
5,411,665.75
1,202,811.84
179,340.24
0.00
21,115,224.15
631,872.07
4,513.01
32,486.46
2,442.92
0.00
0.00
671,314.46
0.00
0.00
0.00
0.00
0.00
0.00
LIABILITIES:
Accounts Payable
Contracts Payable Current
Accrued Interest Payable
Accrued Salaries
Revenue Anticipation Notes
Payable
Payroll Deductions and Taxes
Payable
Due To Other Governmental
Units
0.00
8,492.32
0.00
0.00
0.00
0.00
0.00
0.00
1,121.96
0.00
0.00
74,887.99
6,196.92
1,903.82
Deferred Compensation Payable
0.00
Estimated Employee Benefits
Payable
0.00
Due To Other Funds
0.00
8,492.32
0.00
0.00
1,121.96
7,812.59
0.00
0.00
90,801.32
0.00
0.00
2,383.80
0.00
Page 1 of 2
0.00
0.00
0.00
2,383.80
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:40 PM
Balance Sheet
King
Governmental Funds
August 31, 2013
General
Fund
ASB
Fund
Debt
Service
Fund
Capital
Projects
Fund
Transportation
Vehicle
Fund
Permanent
Fund
Total
LIABILITIES:
Interfund Loans Payable
0.00
Deposits
0.00
0.00
0.00
Matured Bonds Payable
0.00
0.00
0.00
0.00
0.00
Matured Bond Interest Payable
Arbitrage Rebate Payable
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Deferred Revenue
5,294,507.72
139,466.07
2,102,900.48
644,059.26
117.60
0.00
8,181,051.13
TOTAL LIABILITIES
6,010,882.06
152,559.80
2,135,386.94
648,406.00
7,930.19
0.00
8,955,164.99
28,218.00
0.00
0.00
0.00
0.00
0.00
28,218.00
200,000.00
342,371.14
3,276,278.81
421,964.40
0.00
0.00
4,240,614.35
0.00
0.00
0.00
0.00
0.00
0.00
0.00
FUND BALANCE:
Nonspendable Fund Balance
Restricted Fund Balance
Committed Fund Balance
Assigned Fund Balance
50,000.00
0.00
0.00
132,441.44
171,410.05
0.00
353,851.49
Unassigned Fund Balance
7,537,375.32
0.00
0.00
0.00
0.00
0.00
7,537,375.32
TOTAL FUND BALANCE
7,815,593.32
342,371.14
3,276,278.81
554,405.84
171,410.05
0.00
12,160,059.16
13,826,475.38
494,930.94
5,411,665.75
1,202,811.84
179,340.24
0.00
21,115,224.15
TOTAL LIABILITIES AND FUND
BALANCE
Page 2 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:41 PM
Statement of Revenues, Expenditures, and Changes in Fund Balance
King
Governmental Funds
For the Year Ended August 31, 2013
General
Fund
ASB
Fund
Debt
Service
Fund
Capital
Projects
Fund
Transportation
Vehicle
Fund
Local
11,688,757.54
749,472.68
4,003,930.16
1,347,840.80
5,430.06
17,795,431.24
State
27,838,181.61
3,636.65
1,103.16
397,034.52
28,239,955.94
2,494,606.47
0.00
0.00
0.00
2,494,606.47
0.00
0.00
0.00
62,673.04
1,348,943.96
402,464.58
0.00
48,592,666.69
Permanent
Fund
Total
REVENUES:
Federal
Federal Stimulus
Other
TOTAL REVENUES
0.00
0.00
62,673.04
42,084,218.66
749,472.68
4,007,566.81
EXPENDITURES:
CURRENT:
Regular Instruction
22,000,652.41
22,000,652.41
0.00
0.00
Special Education
5,644,570.35
5,644,570.35
Vocational Education
1,683,200.23
1,683,200.23
0.00
0.00
1,590,872.71
1,590,872.71
377,034.44
377,034.44
Federal Stimulus
Skills Center
Compensatory Programs
Other Instructional Programs
Community Services
Support Services
50,580.56
50,580.56
9,674,116.78
9,674,116.78
Student Activities/Other
713,663.39
0.00
713,663.39
CAPITAL OUTLAY:
Sites
0.00
Building
0.00
18.36
18.36
1,136,339.76
1,136,339.76
Instructional Technology
0.00
0.00
Energy
0.00
Equipment
Transportation Equipment
Sales and Lease
Other
0.00
433,684.75
433,684.75
0.00
0.00
261,852.95
261,852.95
DEBT SERVICE:
Principal
0.00
3,101,034.67
0.00
0.00
3,101,034.67
Interest and Other Charges
0.00
769,220.23
0.00
669.83
769,890.06
0.00
0.00
3,870,254.90
1,136,358.12
434,354.58
Bond/Levy Issuance
TOTAL EXPENDITURES
41,282,880.43
713,663.39
Page 1 of 2
0.00
0.00
47,437,511.42
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:41 PM
Statement of Revenues, Expenditures, and Changes in Fund Balance
King
Governmental Funds
For the Year Ended August 31, 2013
General
Fund
ASB
Fund
Debt
Service
Fund
Capital
Projects
Fund
Transportation
Vehicle
Fund
Permanent
Fund
Total
DEBT SERVICE:
REVENUES OVER (UNDER) EXPENDITURES
801,338.23
35,809.29
137,311.91
212,585.84
-31,890.00
0.00
1,155,155.27
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.05
OTHER FINANCING SOURCES (USES):
Bond Sales & Refunding Bond Sales
0.00
Long-Term Financing
0.00
Transfers In
0.04
0.00
0.01
0.00
Transfers Out (GL 536)
0.00
-0.05
0.00
0.00
Other Financing Uses (GL 535)
0.00
0.00
0.00
0.00
0.00
13,260.35
0.00
0.00
4,200.00
17,460.35
13,260.39
-0.05
0.01
4,200.00
0.00
17,460.35
Other
TOTAL OTHER FINANCING SOURCES (USES)
EXCESS OF REVENUES/OTHER FINANCING SOURCES
OVER (UNDER) EXPENDITURES AND OTHER
FINANCING USES
BEGINNING TOTAL FUND BALANCE
Prior Year(s) Corrections or
Restatements
ENDING TOTAL FUND BALANCE
0.00
-0.05
814,598.62
35,809.29
137,311.86
212,585.85
-27,690.00
0.00
1,172,615.62
7,000,994.70
306,561.85
3,138,966.95
341,819.99
199,100.05
0.00
10,987,443.54
0.00
0.00
0.00
0.00
0.00
0.00
0.00
7,815,593.32
342,371.14
3,276,278.81
554,405.84
171,410.05
0.00
12,160,059.16
Page 2 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:43 PM
Budgetary Comparison Schedule
King
General Fund
For The Year Ended August 31, 2013
REVENUES:
FINAL BUDGET
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
Local
11,598,209.00
11,688,757.54
90,548.54
State
28,138,384.00
27,838,181.61
-300,202.39
2,341,716.00
2,494,606.47
152,890.47
0.00
0.00
0.00
Federal
Federal Stimulus
Other
TOTAL REVENUES
50,100.00
62,673.04
12,573.04
42,128,409.00
42,084,218.66
-44,190.34
24,955,145.00
22,000,652.41
2,954,492.59
EXPENDITURES
CURRENT:
Regular Instruction
Federal Stimulus
0.00
0.00
0.00
Special Education
5,024,539.00
5,644,570.35
-620,031.35
Vocational Education
1,596,446.00
1,683,200.23
-86,754.23
Skills Center
0.00
0.00
0.00
1,649,031.00
1,590,872.71
58,158.29
Other Instructional Programs
455,387.00
377,034.44
78,352.56
Community Services
149,260.00
50,580.56
98,679.44
10,065,670.00
9,674,116.78
391,553.22
136,945.00
261,852.95
-124,907.95
Principal
0.00
0.00
0.00
Interest and Other Charges
0.00
0.00
0.00
TOTAL EXPENDITURES
44,032,423.00
41,282,880.43
2,749,542.57
REVENUES OVER (UNDER) EXPENDITURES
-1,904,014.00
801,338.23
2,705,352.23
Compensatory Programs
Support Services
Student Activities/Other
CAPITAL OUTLAY:
Sites
Building
Equipment
Energy
Transportation Equipment
Other
DEBT SERVICE:
Page 1 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:43 PM
Budgetary Comparison Schedule
King
General Fund
For The Year Ended August 31, 2013
OTHER FINANCING SOURCES (USES)
FINAL BUDGET
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
Bond Sales and Refunding Bond Sales
0.00
0.00
0.00
Long-Term Financing
0.00
0.00
0.00
Transfers In
0.00
0.04
0.04
Transfers Out (GL 536)
0.00
0.00
0.00
Other Financing Uses (GL 535)
Other
TOTAL OTHER FINANCING SOURCES (USES)
EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER FINANCING USES
BEGINNING TOTAL FUND BALANCE
0.00
0.00
0.00
2,000.00
13,260.35
11,260.35
2,000.00
13,260.39
11,260.39
-1,902,014.00
814,598.62
2,716,612.62
4,100,000.00
7,000,994.70
2,900,994.70
0.00
0.00
2,197,986.00
7,815,593.32
5,617,607.32
Prior Year(s) Corrections or Restatements
ENDING TOTAL FUND BALANCE
Page 2 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:45 PM
Budgetary Comparison Schedule
King
Associated Student Body Fund
For The Year Ended August 31, 2013
REVENUES:
Local
FINAL BUDGET
ACTUAL
Variance with
Final Budget
POSITIVE
(NEGATIVE)
917,860.00
749,472.68
-168,387.32
917,860.00
749,472.68
-168,387.32
887,743.00
713,663.39
174,079.61
887,743.00
713,663.39
174,079.61
30,117.00
35,809.29
5,692.29
State
Federal
Federal Stimulus
Other
TOTAL REVENUES
EXPENDITURES
CURRENT:
Regular Instruction
Federal Stimulus
Special Education
Vocational Education
Skills Center
Compensatory Programs
Other Instructional Programs
Community Services
Support Services
Student Activities/Other
CAPITAL OUTLAY:
Sites
Building
Equipment
Energy
Transportation Equipment
Other
DEBT SERVICE:
Principal
Interest and Other Charges
TOTAL EXPENDITURES
REVENUES OVER (UNDER) EXPENDITURES
Page 1 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:45 PM
Budgetary Comparison Schedule
King
Associated Student Body Fund
For The Year Ended August 31, 2013
OTHER FINANCING SOURCES (USES)
FINAL BUDGET
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
Bond Sales and Refunding Bond Sales
Long-Term Financing
Transfers In
Transfers Out (GL 536)
Other Financing Uses (GL 535)
Other
TOTAL OTHER FINANCING SOURCES (USES)
EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER FINANCING USES
BEGINNING TOTAL FUND BALANCE
30,117.00
35,809.29
5,692.29
275,178.00
306,561.85
31,383.85
0.00
0.00
305,295.00
342,371.14
37,076.14
Prior Year(s) Corrections or Restatements
ENDING TOTAL FUND BALANCE
Page 2 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:46 PM
Budgetary Comparison Schedule
King
Debt Service Fund
For The Year Ended August 31, 2013
REVENUES:
FINAL BUDGET
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
Local
3,950,257.00
4,003,930.16
53,673.16
State
0.00
3,636.65
3,636.65
Federal
0.00
0.00
0.00
3,950,257.00
4,007,566.81
57,309.81
3,101,200.00
3,101,034.67
165.33
771,220.00
769,220.23
1,999.77
3,872,420.00
3,870,254.90
2,165.10
77,837.00
137,311.91
59,474.91
Federal Stimulus
Other
TOTAL REVENUES
EXPENDITURES
CURRENT:
Regular Instruction
Federal Stimulus
Special Education
Vocational Education
Skills Center
Compensatory Programs
Other Instructional Programs
Community Services
Support Services
Student Activities/Other
CAPITAL OUTLAY:
Sites
Building
Equipment
Energy
Transportation Equipment
Other
DEBT SERVICE:
Principal
Interest and Other Charges
TOTAL EXPENDITURES
REVENUES OVER (UNDER) EXPENDITURES
Page 1 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:46 PM
Budgetary Comparison Schedule
King
Debt Service Fund
For The Year Ended August 31, 2013
OTHER FINANCING SOURCES (USES)
FINAL BUDGET
Bond Sales and Refunding Bond Sales
0.00
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
0.00
0.00
Long-Term Financing
Transfers In
0.00
0.00
0.00
Transfers Out (GL 536)
0.00
-0.05
-0.05
Other Financing Uses (GL 535)
0.00
0.00
0.00
Other
0.00
0.00
0.00
0.00
-0.05
-0.05
77,837.00
137,311.86
59,474.86
3,104,622.00
3,138,966.95
34,344.95
0.00
0.00
3,182,459.00
3,276,278.81
93,819.81
TOTAL OTHER FINANCING SOURCES (USES)
EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER FINANCING USES
BEGINNING TOTAL FUND BALANCE
Prior Year(s) Corrections or Restatements
ENDING TOTAL FUND BALANCE
Page 2 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:47 PM
Budgetary Comparison Schedule
King
Capital Projects Fund
For The Year Ended August 31, 2013
REVENUES:
FINAL BUDGET
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
Local
1,309,374.00
1,347,840.80
38,466.80
State
0.00
1,103.16
1,103.16
Federal
0.00
0.00
0.00
Federal Stimulus
Other
TOTAL REVENUES
0.00
0.00
0.00
1,309,374.00
1,348,943.96
39,569.96
EXPENDITURES
CURRENT:
Regular Instruction
Federal Stimulus
Special Education
Vocational Education
Skills Center
Compensatory Programs
Other Instructional Programs
Community Services
Support Services
Student Activities/Other
CAPITAL OUTLAY:
Sites
0.00
0.00
0.00
Building
452,119.00
18.36
452,100.64
Equipment
800,000.00
1,136,339.76
-336,339.76
Instructional Technology
0.00
0.00
0.00
Energy
0.00
0.00
0.00
Sales and Lease
0.00
0.00
0.00
Transportation Equipment
Other
Page 1 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:47 PM
Budgetary Comparison Schedule
King
Capital Projects Fund
For The Year Ended August 31, 2013
DEBT SERVICE:
Bond/Levy Issuance and/or Election
0.00
0.00
0.00
Principal
0.00
0.00
0.00
Interest and Other Charges
TOTAL EXPENDITURES
0.00
0.00
0.00
1,252,119.00
1,136,358.12
115,760.88
FINAL BUDGET
REVENUES OVER (UNDER) EXPENDITURES
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
57,255.00
212,585.84
155,330.84
Bond Sales and Refunding Bond Sales
0.00
0.00
0.00
Long-Term Financing
0.00
0.00
0.00
Transfers In
0.00
0.01
0.01
Transfers Out (GL 536)
0.00
0.00
0.00
Other Financing Uses (GL 535)
0.00
0.00
0.00
Other
0.00
0.00
0.00
0.00
0.01
0.01
57,255.00
212,585.85
155,330.85
136,491.00
341,819.99
205,328.99
0.00
0.00
554,405.84
360,659.84
OTHER FINANCING SOURCES (USES)
TOTAL OTHER FINANCING SOURCES (USES)
EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER FINANCING USES
BEGINNING TOTAL FUND BALANCE
Prior Year(s) Corrections or Restatements
ENDING TOTAL FUND BALANCE
193,746.00
Page 2 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:48 PM
Budgetary Comparison Schedule
King
Transportation Vehicle Fund
For The Year Ended August 31, 2013
REVENUES:
FINAL BUDGET
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
Local
2,500.00
5,430.06
2,930.06
State
332,085.00
397,034.52
64,949.52
0.00
0.00
0.00
Federal
Federal Stimulus
Other
0.00
0.00
0.00
334,585.00
402,464.58
67,879.58
482,100.00
433,684.75
48,415.25
Bond/Levy Issuance and/or Election
0.00
0.00
0.00
Principal
0.00
0.00
0.00
Interest and Other Charges
0.00
669.83
-669.83
482,100.00
434,354.58
47,745.42
TOTAL REVENUES
EXPENDITURES
CURRENT:
Regular Instruction
Federal Stimulus
Special Education
Vocational Education
Skills Center
Compensatory Programs
Other Instructional Programs
Community Services
Support Services
Student Activities/Other
CAPITAL OUTLAY:
Sites
Building
Equipment
Energy
Transportation Equipment
Other
DEBT SERVICE:
TOTAL EXPENDITURES
Page 1 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:48 PM
Budgetary Comparison Schedule
King
Transportation Vehicle Fund
For The Year Ended August 31, 2013
FINAL BUDGET
REVENUES OVER (UNDER) EXPENDITURES
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
-147,515.00
-31,890.00
115,625.00
Bond Sales and Refunding Bond Sales
0.00
0.00
0.00
Long-Term Financing
0.00
0.00
0.00
Transfers In
0.00
0.00
0.00
Transfers Out (GL 536)
0.00
0.00
0.00
Other Financing Uses (GL 535)
0.00
0.00
0.00
Other
0.00
4,200.00
4,200.00
0.00
4,200.00
4,200.00
-147,515.00
-27,690.00
119,825.00
193,000.00
199,100.05
6,100.05
0.00
0.00
171,410.05
125,925.05
OTHER FINANCING SOURCES (USES)
TOTAL OTHER FINANCING SOURCES (USES)
EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER FINANCING USES
BEGINNING TOTAL FUND BALANCE
Prior Year(s) Corrections or Restatements
ENDING TOTAL FUND BALANCE
45,485.00
Page 2 of 2
Enumclaw School District
REPORT F196
E.S.D.
RUN: 10/31/2013 4:20:49 PM
Statement Of Fiduciary Net Assets
121
COUNTY: 17
No. 216
King
Fiduciary Funds
August 31, 2013
Private
Purpose Trust
ASSETS:
Other Trust
Imprest Cash
0.00
0.00
Cash On Hand
0.00
0.00
240,427.80
0.00
-600.00
0.00
Cash On Deposit with Cty Treas
Minus Warrants Outstanding
Due From Other Funds
Accounts Receivable
Accrued Interest Receivable
0.00
0.00
1,000.00
0.00
0.00
0.00
-2,325.41
0.00
Investments/Cash With Trustee
0.00
0.00
Other Assets
0.00
Capital Assets, Land
0.00
Capital Assets, Buildings
0.00
Capital Assets, Equipment
0.00
Accum Depreciation, Buildings
0.00
Investments
Accum Depreciation, Equipment
0.00
0.00
0.00
238,502.39
0.00
Accounts Payable
0.00
0.00
Due To Other Funds
0.00
0.00
TOTAL LIABILITIES
0.00
0.00
0.00
0.00
TOTAL ASSETS
LIABILITIES:
NET ASSETS:
Net assets held in trust for:
Restricted for Other Items
Restricted for Self Insurance
0.00
Restricted for Uninsured Risks
0.00
Nonspendable -- Trust Principal
Committed to Other Purposes
Assigned to Fund Purposes
Unassigned Fund Balance
TOTAL NET ASSETS
Page 1 of 1
222,566.09
0.00
0.00
0.00
15,936.30
0.00
0.00
0.00
238,502.39
0.00
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:50 PM
Statement of Changes in Fiduciary Net Assets
King
Fiduciary Funds
For the Year Ended August 31, 2013
ADDITIONS:
Contributions:
Private Donations
Private Purpose
Trust
9,810.00
Employer
TOTAL CONTRIBUTIONS
0.00
0.00
Members
Other
Other Trust
0.00
0.00
0.00
9,810.00
0.00
Investment Income:
Net Appreciation (Depreciation) in Fair Value
Interest and Dividends
Less Investment Expenses
Net Investment Income
0.00
0.00
2,672.67
0.00
-1,316.55
0.00
1,356.12
0.00
0.00
0.00
0.00
0.00
11,166.12
0.00
Other Additions:
Rent or Lease Revenue
Total Other Additions
TOTAL ADDITIONS
DEDUCTIONS:
Benefits
0.00
Refund of Contributions
0.00
0.00
Administrative Expenses
0.00
0.00
Scholarships
Other
TOTAL DEDUCTIONS
Net Increase (Decrease)
Net Assets--Beginning
Prior Year(s) Corrections or Restatements
NET ASSETS--ENDING
9,450.00
0.00
0.00
9,450.00
0.00
1,716.12
0.00
236,786.27
0.00
0.00
0.00
238,502.39
0.00
Page 1 of 1
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:52 PM
Schedule of Long-Term Liabilities
King
Description
Total Voted Bonds
For the Year Ended August 31, 2013
Beginning
Outstanding Debt
September 1, 2012
Amount
Issued/Increased
Amount
Redeemed/Decreased
Ending
Outstanding Debt
August 31, 2013
18,100,000.00
0.00
3,080,000.00
15,020,000.00
21,034.67
0.00
21,034.67
0.00
Qualified Zone Academy Bonds (QZAB)
0.00
0.00
0.00
0.00
Qualified School Construction Bonds(QSCB)
0.00
0.00
0.00
0.00
Capital Leases
0.00
0.00
0.00
0.00
Contracts Payable (GL 603)
0.00
0.00
0.00
0.00
NonCancellable Operating Leases
0.00
0.00
0.00
0.00
Claims & Judgments
0.00
0.00
0.00
0.00
1,065,850.72
0.00
611,905.23
453,945.49
0.00
0.00
0.00
0.00
1,065,850.72
0.00
611,905.23
453,945.49
19,186,885.39
0.00
3,712,939.90
15,473,945.49
Total Non-Voted Notes/Bonds
Other Long-Term Debt
Compensated Absences
Other Long-Term Liabilities
Total Other Long-Term Liabilities
TOTAL LONG-TERM LIABILITIES
Page 1 of 1
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:53 PM
Report of Revenues and Other Financing Sources
King
For the Year Ended August 31, 2013
General
Fund
Debt
Service
Fund
Capital
Projects
Fund
Transportation
Vehicle
Fund
LOCAL TAXES
1100 Local Property Tax
9,455,896.45
3,881,270.07
1,295,886.47
0.00
0.00
0.00
0.00
0.00
8,238.97
3,345.54
1,223.76
0.00
217,057.05
85,673.00
25,284.00
0.00
0.00
0.00
0.00
0.00
1300 Sale of Tax Title Property
1400 Local in Lieu of Taxes
1500 Timber Excise Tax
1600 County-Administered Forests
1900 Other Local Taxes
0.00
0.00
0.00
0.00
1000 Total Local Taxes
9,681,192.47
3,970,288.61
1,322,394.23
0.00
0.00
0.00
4,766.57
5,430.06
LOCAL SUPPORT NONTAX
2100 Tuition and Fees, Unassigned
297,324.51
2131 Secondary Vocational Education - Tuition
0.00
2145 Skills Center Tuitions and Fees
0.00
2171 Traffic Safety Education Fees
0.00
2173 Summer School Tuitions and Fees
20.00
2186 Community School Tuitions and Fees
0.00
2188 Day Care Tuitions and Fees
0.00
2200 Sales of Goods, Supplies and Services, Unassigned
184,315.59
2231 Secondary Voc. Ed., Sales of Goods, Supplies and
Services
25,661.60
2245 Skills Center, Sales of Goods, Supplies and Services
0.00
2288 Day Care—Sales of Goods, Supplies, and Services
0.00
2289 Other Community Services— Sales of Goods, Supplies, and
Services
2298 School Food Services--Sales of Goods, Supplies, and
Services
2300 Investment Earnings
16,129.43
683,235.69
90,568.66
2400 Interfund Loan Interest Earnings
2500 Gifts and Donations
0.00
193,063.88
0.00
0.00
2600 Fines and Damages
2700 Rentals and Leases
4,799.57
89,263.77
2800 Insurance Recoveries
2900 Local Support Nontax, Unassigned
2910 E-rate
2000 Total Local Support Nontax
STATE, GENERAL PURPOSE
33,641.55
669.83
0.00
5,288.76
404,375.34
Page 1 of 6
0.00
0.00
0.00
0.00
0.00
0.00
0.00
33,641.55
25,446.57
12,848.44
2,007,565.07
0.00
20,680.00
0.00
5,430.06
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:53 PM
Report of Revenues and Other Financing Sources
King
For the Year Ended August 31, 2013
General
Fund
3100 Apportionment
3121 Special Education - General Apportionment
3300 Local Effort Assistance
Capital
Projects
Fund
Transportation
Vehicle
Fund
21,058,163.98
604,676.98
762,308.00
3600 State Forests
8,784.69
3900 Other State General Purpose, Unassigned
3000 Total State, General Purpose
Debt
Service
Fund
3,636.65
1,103.16
0.00
0.00
0.00
22,433,933.65
3,636.65
1,103.16
0.00
0.00
STATE, SPECIAL PURPOSE
4100 Special Purpose, Unassigned
4121 Special Education
0.00
0.00
2,917,886.94
4126 State Institutions, Special Education
0.00
4130 State Funding Assistance—Paid Direct to District
4155 Learning Assistance
0.00
383,812.85
4156 State Institutions, Centers and Homes, Delinquent
4158 Special and Pilot Programs
0.00
423,872.86
4159 Juveniles in Adult Jails
4165 Transitional Bilingual
0.00
165,723.01
4166 Student Achievement
4174 Highly Capable
0.00
4199 Transportation - Operations
0.00
40,382.46
4188 Day Care
4198 School Food Service
0.00
0.00
19,890.01
1,452,679.83
4230 State Funding Assistance—Paid Direct to Contractor
0.00
4300 Other State Agencies, Unassigned
0.00
4321 Special Education - Other State Agencies
0.00
4326 State Institutions - Special Education - Other State
Agencies
0.00
4330 State Funding Assistance—Other
0.00
0.00
4356 State Institutions, Centers and Homes, Delinquent Other State Agencies
0.00
4358 Special and Pilot Programs - Other State Agencies
0.00
4365 Transitional Bilingual - Other State Agencies
0.00
4388 Day Care - Other State Agencies
0.00
4398 School Food Service - Other State Agencies
0.00
4399 Transportation Operations - Other State Agencies
0.00
4499 Transportation Reimbursement - Depreciation
397,034.52
Page 2 of 6
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:53 PM
Report of Revenues and Other Financing Sources
King
For the Year Ended August 31, 2013
General
Fund
Debt
Service
Fund
Capital
Projects
Fund
Transportation
Vehicle
Fund
STATE, SPECIAL PURPOSE
4000 Total State, Special Purpose
5,404,247.96
0.00
397,034.52
FEDERAL, GENERAL PURPOSE
5200 General Purpose Direct Federal Grants, Unassigned
0.00
0.00
0.00
5300 Impact Aid, Maintenance and Operation
0.00
0.00
0.00
0.00
5329 Impact Aid, Special Education Funding
0.00
0.00
5400 Federal in Lieu of Taxes
0.00
0.00
0.00
2,520.86
0.00
0.00
5600 Qualified Bond Interest Credit
0.00
0.00
0.00
0.00
5000 Total Federal, General Purpose
2,520.86
0.00
0.00
0.00
5500 Federal Forests
FEDERAL, SPECIAL PURPOSE
6100 Special Purpose, OSPI, Unassigned
0.00
6111 Federal Stimulus-Title I
0.00
6112 Federal Stimulus-School Improvement
0.00
6113 Federal Stimulus-State Fiscal Stabilization Fund
0.00
6114 Federal Stimulus-IDEA
0.00
6118 Federal Stimulus-Competitive Grants
0.00
6119 Federal Stimulus-Other
0.00
6121 Special Education, Medicaid Reimbursement
0.00
6124 Special Education, Supplemental
6138 Secondary Vocational Education
1,160,519.62
22,654.00
6140 Impact Aid?Construction
0.00
6146 Skills Center
0.00
6151 ESEA Disadvantaged, Fed
363,993.31
6152 Other Title, ESEA Fed
154,259.62
6153 ESEA Migrant, Federal
0.00
6154 Reading First, Federal
0.00
6157 Institutions, Neglected and Delinquent
0.00
6161 Head Start
0.00
6162 Math and Science - Professional Development
6164 Limited English Proficiency
0.00
34,342.00
6167 Indian Education, JOM
0.00
6168 Indian Education, ED
0.00
6176 Targeted Assistance
0.00
Page 3 of 6
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:53 PM
Report of Revenues and Other Financing Sources
King
For the Year Ended August 31, 2013
General
Fund
Debt
Service
Fund
Capital
Projects
Fund
FEDERAL, SPECIAL PURPOSE
6178 Youth Training Programs
0.00
6188 Day Care
0.00
6189 Other Community Services
0.00
6198 School Food Services
600,136.16
6199 Transportation - Operations
0.00
6200 Direct Special Purpose Grants
0.00
6211 Federal Stimulus-Title I
0.00
6212 Federal Stimulus-School Improvement
0.00
6213 Federal Stimulus-State Fiscal Stabilization Fund
0.00
6214 Federal Stimulus-IDEA
0.00
6218 Federal Stimulus-Competitive Grants
0.00
6219 Federal Stimulus-Other
0.00
6221 Special Education - Medicaid Reimbursement
0.00
6224 Special Education - Supplemental
0.00
6238 Secondary Vocational Education
0.00
6240 Impact Aid
0.00
6246 Skills Center
0.00
6251 ESEA Disadvantaged, Fed
0.00
6252 Other Title, ESEA Fed
0.00
6253 ESEA Migrant, Federal
0.00
6254 Reading First, Federal
0.00
6257 Institutions, Neglected and Delinquent
0.00
6261 Head Start
0.00
6262 Math and Science - Professional Development
0.00
6264 Limited English Proficiency
0.00
6267 Indian Education - JOM
6268 Indian Education - ED
0.00
0.00
20,583.00
6276 Targeted Assistance
0.00
6278 Youth Training, Direct Grants
0.00
6288 Day Care
0.00
6289 Other Community Services
0.00
6298 School Food Services
0.00
6299 Transportation - Operations
0.00
Page 4 of 6
Transportation
Vehicle
Fund
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:53 PM
Report of Revenues and Other Financing Sources
King
For the Year Ended August 31, 2013
General
Fund
Debt
Service
Fund
Capital
Projects
Fund
FEDERAL, SPECIAL PURPOSE
6300 Federal Grants Through Other Agencies, Unassigned
6310 Medicaid Administrative Match
0.00
6311 Federal Stimulus-Title I
0.00
6312 Federal Stimulus-School Improvement
0.00
6313 Federal Stimulus-State Fiscal Stabilization Fund
0.00
6314 Federal Stimulus-IDEA
0.00
6318 Federal Stimulus-Competitive Grants
0.00
6319 Federal Stimulus-Other
0.00
6321 Special Education - Medicaid Reimbursement
23,607.57
6324 Special Education - Supplemental
0.00
6338 Secondary Vocational Education
0.00
6340 Impact Aid Construction
0.00
6346 Skills Center
0.00
6351 ESEA Disadvantaged, Fed
0.00
6352 Other Title, ESEA Fed
0.00
6353 ESEA Migrant, Federal
0.00
6354 Reading First, Federal
0.00
6357 Institutions, Neglected and Delinquent
0.00
6361 Head Start
0.00
6362 Math and Science - Professional Development
0.00
6364 Limited English Proficiency
0.00
6367 Indian Education - JOM
0.00
6368 Indian Education - ED
0.00
6376 Targeted Assistance
0.00
6378 Youth Training
0.00
6388 Day Care
0.00
6389 Other Community Services
0.00
6398 School Food Services
0.00
6399 Transportation - Operations
6998 USDA Commodities
6000 Total Federal, Special Purpose
0.00
28,698.05
0.00
83,292.28
2,492,085.61
0.00
29,694.72
0.00
REVENUES FROM OTHER SCHOOL DISTRICTS
7100 Program Participation, Unassigned
Page 5 of 6
Transportation
Vehicle
Fund
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:53 PM
Report of Revenues and Other Financing Sources
King
For the Year Ended August 31, 2013
General
Fund
Debt
Service
Fund
Capital
Projects
Fund
Transportation
Vehicle
Fund
REVENUES FROM OTHER SCHOOL DISTRICTS
7121 Special Education
0.00
7131 Vocational Education
0.00
7145 Skills Center
0.00
7189 Other Community Services
0.00
7197 Support Services
0.00
7198 School Food Services
7199 Transportation
0.00
32,978.32
7301 Nonhigh Participation
7000 Total Revenues From Other School Districts
0.00
62,673.04
0.00
8100 Governmental Entities
0.00
0.00
0.00
8188 Day Care
0.00
8189 Community Services
0.00
8198 School Food Services
0.00
8199 Transportation
0.00
8200 Private Foundations
0.00
8500 Nonfederal, ESD
0.00
0.00
0.00
8000 Total Revenues From Other Entities
0.00
0.00
0.00
0.00
REVENUES FROM OTHER ENTITITES
OTHER FINANCING SOURCES
9100 Sale of Bonds
0.00
0.00
0.00
9200 Sale of Real Property
0.00
0.00
0.00
9300 Sale of Equipment
13,260.35
0.00
4,200.00
9400 Compensated Loss of Fixed Assets
0.00
0.00
0.00
9500 Long-Term Financing
0.00
0.00
0.00
9600 Sale of Refunding Bonds
0.00
9900 Transfers
9000 Total Other Financing Sources
TOTAL REVENUES AND OTHER FINANCING SOURCES
0.04
0.00
0.01
0.00
13,260.39
0.00
0.01
4,200.00
42,097,479.05
4,007,566.81
1,348,943.97
406,664.58
Page 6 of 6
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:54 PM
Program/Activity/Object Report
King
For the Year Ended August 31, 2013
PROGRAM EXPENDITURE SUMMARY
NO. PROGRAM TITLE
01 Basic Education
02 ALE
ACTIVITY EXPENDITURE SUMMARY
AMOUNT
NO. ACTIVITY TITLE
21,993,741.44
AMOUNT
NO. OBJECT TITLE
78,290.12
0 Debit Transfer
AMOUNT
119,001.57
12 Supt Off
305,019.10
1 Credit Transfer
11 Stim, Title I
.00
13 Busns Off
549,592.39
2 Cert. Salaries
12 Stim, Schl Imprv
.00
14 HR
342,896.25
3 Class. Salaries
7,281,546.47
13 Federal Stimulus - SFSF
and Education Jobs
.00
15 Pblc Rltn
15,897.37
4 Employee Benefits
8,401,037.49
21 Supv Inst
631,077.45
5 Supplies / Materials
2,427,792.71
14 Stim, IDEA
.00
22 Lrn Resrc
492,749.64
7 Purchased Services
5,258,658.31
18 Stim, Compt Grants
.00
23 Princ Off
2,525,719.43
19 Stim, Other
.00
24 Guid/Coun
763,392.23
21 Sp Ed, Sup, St
4,523,086.05
25 Pupil M/S
24 Sp Ed, Sup, Fed
1,121,484.30
26 Health
26 Sp Ed, Inst, St
.00
27 Teaching
23,257,919.89
29 Sp Ed, Oth, Fed
.00
28 Extracur
913,449.21
29 Pmt to SD
120,129.17
31 Voc, Basic, St
108,895.80
11 Bd of Dir
OBJECT EXPENDITURE SUMMARY
1,662,102.98
258,856.28
1,383,610.49
34 MidSchCar/Tec
73,451.79
31 InstProDev
694,059.00
38 Voc, Fed
21,576.00
32 Inst Tech
457,872.11
39 Voc, Other
.00
41 Supervisn
118,512.88
45 Skil Cnt, Bas, St
.00
42 Food
677,301.16
46 Skill Cntr, Fed
.00
44 Operation
645,146.43
51 ESEA Disadvantaged, Fed
346,330.46
49 Transfers
-7,365.38
52 Other Title, ESEA, Fed
146,774.14
51 Supervisn
241,372.74
53 ESEA Migrant, Federal
.00
52 Operation
1,571,112.33
54 Read First, Fed
.00
53 Maintnce
55 LAP
280,439.80
382,976.77
56 Insurance
49,839.94
56 St In, Ctr/Hm, D
.00
59 Transfers
-111,636.19
57 St In, N/D, Fed
.00
61 Supv Bldg
.00
58 Sp/Plt Pgm, St
405,512.47
62 Grnd Mnt
279,450.53
59 Inst. JAJ
.00
63 Oper Bldg
1,597,309.39
61 Head Start, Fed
.00
64 Maintnce
1,196,078.51
62 MS, Pro Dv, Fed
.00
65 Utilities
897,434.27
33,669.00
67 Bldg Secu
8,400.89
65 Tran Biling, St
160,516.18
68 Insurance
251,891.16
66 Stu Achvmnt, St
.00
72 Info Sys
731,691.29
67 Ind Ed, Fd, JOM
.00
73 Printing
.00
64 LEP, Fed
Page 1 of 2
8 Travel
9 Capital Outlay
TOTAL ALL OBJECTS
-119,001.57
17,588,905.64
63,086.86
261,852.95
41,282,880.43
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:54 PM
Program/Activity/Object Report
King
For the Year Ended August 31, 2013
PROGRAM EXPENDITURE SUMMARY
NO. PROGRAM TITLE
ACTIVITY EXPENDITURE SUMMARY
AMOUNT
NO. ACTIVITY TITLE
AMOUNT
68 Ind Ed, Fd, ED
20,583.00
74 Warehouse
69 Comp, Othr
94,510.69
75 Mtr Pool
65,370.55
71 Traffic Safety
.00
83 Interest
.00
73 Summer School
.00
84 Principal
.00
.00
74 Highly Capable
39,586.00
85 Debt Expn
75 Prof Dev, State
.00
91 Publ Actv
76 Target Asst, Fed
.00
78 Yth Trg Pm, Fed
79 Inst Pgm, Othr
.00
.00
86 Comm Schools
.00
88 Day Care
.00
54,455.68
97 Distwide Suppt
6,291,455.53
98 Schl Food Serv
1,433,595.09
99 Pupil Transp
TOTAL ALL PROGRAMS
.00
TOTAL ALL ACTIVITIES
337,448.44
81 Public Radio/TV
89 Othr Comm Srv
.00
2,031,128.62
41,282,880.43
Page 2 of 2
41,282,880.43
REPORT F196
Enumclaw School District No. 216
E.S.D.
F-196 Annual Financial Statements
121
COUNTY: 17
King
RUN: 10/31/2013 4:20:55 PM
Fiscal Year 2012-2013
SUPPLEMENTAL REPORTS AND SCHEDULES
Program Matrix
Data Requirements for Supplemental Reports
Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate
Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Distorting Items
Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Indirect Expenditures
Schedule for Determining School District Federal Restricted and Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation
Resource to Program Expenditure Report
Preliminary Special Education Maintenance of Effort
Preliminary Federal Cross-Cutting Maintenance of Effort
Preliminary Vocational Education Maintenance of Effort
Edit/Error Report
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 01 - Basic Education
COUNTY: 17 King
RUN: 10/31/2013 4:20:56 PM
For the Year Ended August 31, 2013
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Activity
Total
21 Supv Inst
269,042.65
0.00
115,088.58
91,167.72
54,996.43
1,324.59
6,465.33
0.00
0.00
22 Lrn Resrc
492,749.64
0.00
219,157.73
106,616.29
128,411.68
36,109.54
2,042.05
412.35
0.00
23 Princ Off
2,525,719.43
841.00
1,251,690.66
621,268.73
613,884.96
15,585.27
19,920.15
2,528.66
0.00
24 Guid/Coun
672,623.09
0.00
485,205.35
27,274.09
157,415.06
2,372.67
0.00
355.92
0.00
25 Pupil M/S
258,265.77
0.00
0.00
171,212.37
87,053.40
0.00
0.00
0.00
0.00
26 Health
266,189.08
13.00
37,302.92
144,948.47
76,457.38
4,763.99
1,295.13
1,408.19
0.00
27 Teaching
15,899,267.73
15,087.47
10,582,790.01
243,832.35
3,307,781.97
378,843.50 1,269,709.66
3,820.51
97,402.26
28 Extracur
886,011.51
63,209.35
161,462.93
483,390.24
97,140.68
48,869.26
20,664.46
6,692.02
4,582.57
31
InstProDev
406,426.40
168.00
294,037.00
1,317.15
45,776.34
2,369.07
58,424.23
4,334.61
0.00
67,084.71
31,211.89
147,693.84
71,455.70
0.00
0.00
13,146,735.18
1,958,112.12
4,600,129.79
637,931.73 1,449,976.71
19,552.26
101,984.83
32 Inst Tech
01 TOTAL
317,446.14
0.00
21,993,741.44
79,318.82
Page 1 of 21
Travel
Outlay
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 02 - Alternative Learning Experience
COUNTY: 17 King
RUN: 10/31/2013 4:20:56 PM
For the Year Ended August 31, 2013
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(8)
(9)
Capital
Activity
Total
27 Teaching
108,895.80
0.00
0.00
0.00
0.00
0.00
108,895.80
0.00
0.00
108,895.80
0.00
0.00
0.00
0.00
0.00
108,895.80
0.00
0.00
02 TOTAL
Page 2 of 21
Travel
Outlay
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 21 - Special Education, Supplemental, State
COUNTY: 17 King
RUN: 10/31/2013 4:20:56 PM
For the Year Ended August 31, 2013
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(8)
(9)
Capital
Activity
Total
21 Supv Inst
204,733.19
0.00
120,241.45
32,460.43
42,679.93
1,161.07
7,011.78
1,178.53
0.00
25 Pupil M/S
590.51
0.00
0.00
0.00
0.00
0.00
590.51
0.00
0.00
26 Health
27 Teaching
29 Pmt to SD
31
InstProDev
32 Inst Tech
21 TOTAL
Travel
Outlay
765,486.72
0.00
272,326.18
91,649.53
119,722.97
5,673.19
275,698.88
415.97
0.00
3,403,363.90
23,745.16
1,104,490.58
963,408.57
914,090.77
14,270.36
378,374.44
4,984.02
0.00
0.00
34,911.74
428.17
5,493.09
0.00
127.62
0.00
0.00
0.00
871.14
1,009.80
0.00
0.00
1,531,969.95
1,087,946.70
1,081,986.76
21,975.76
768,755.58
6,706.14
0.00
104,085.17
42,945.62
104,085.17
1,880.94
0.00
4,523,086.05
23,745.16
Page 3 of 21
1,985.00
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 24 - Special Education, Supplemental, Federal
COUNTY: 17 King
RUN: 10/31/2013 4:20:56 PM
For the Year Ended August 31, 2013
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(8)
(9)
Capital
Activity
Total
Travel
Outlay
26 Health
343,176.57
0.00
218,214.16
2,533.20
69,733.67
515.20
52,180.34
0.00
0.00
27 Teaching
745,296.69
344.13
358,877.50
91,088.47
143,096.28
990.00
150,900.31
0.00
0.00
29 Pmt to SD
16,044.00
31
InstProDev
16,967.04
0.00
14,495.60
0.00
2,292.44
0.00
16,044.00
179.00
0.00
0.00
24 TOTAL
1,121,484.30
344.13
591,587.26
93,621.67
215,122.39
1,505.20
219,303.65
0.00
0.00
Page 4 of 21
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 31 - Vocational, Basic, State
COUNTY: 17 King
RUN: 10/31/2013 4:20:56 PM
For the Year Ended August 31, 2013
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Activity
Total
21 Supv Inst
127,749.16
194.00
53,595.58
39,819.20
30,599.88
630.48
2,045.13
864.89
0.00
24 Guid/Coun
56,991.04
0.00
45,440.96
0.00
9,502.46
483.64
1,468.20
95.78
0.00
27 Teaching
1,275,816.17
2,334.58
793,204.28
614.52
268,334.11
113,192.32
93,055.17
5,081.19
0.00
28 Extracur
26,668.72
0.00
23,100.00
0.00
3,568.72
0.00
0.00
0.00
0.00
31
InstProDev
44,040.35
0.00
25,120.23
0.00
3,697.81
0.00
7,633.76
7,588.55
0.00
130,837.54
0.00
0.00
0.00
55,941.09
965.91
0.00
73,930.54
1,662,102.98
2,528.58
40,433.72
315,702.98
170,247.53
105,168.17
13,630.41
73,930.54
32 Inst Tech
31 TOTAL
940,461.05
Page 5 of 21
Travel
Outlay
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 34 - Middle School Career and Technical Education, State
COUNTY: 17 King
Activity
21 Supv Inst
27 Teaching
31
InstProDev
32 Inst Tech
34 TOTAL
RUN: 10/31/2013 4:20:56 PM
For the Year Ended August 31, 2013
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
24.56
0.00
0.00
0.00
0.00
0.00
0.00
24.56
0.00
60,813.93
50.24
44,763.30
0.00
10,255.66
5,744.73
0.00
0.00
0.00
9,311.86
0.00
3,801.51
0.00
555.38
0.00
3,154.00
1,800.97
0.00
0.00
0.00
3,301.44
0.00
0.00
0.00
0.00
10,811.04
9,046.17
3,154.00
1,825.53
0.00
3,301.44
0.00
73,451.79
50.24
48,564.81
Page 6 of 21
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 38 - Vocational, Federal
COUNTY: 17 King
Activity
27 Teaching
RUN: 10/31/2013 4:20:56 PM
For the Year Ended August 31, 2013
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
20,793.44
0.00
0.00
13,898.00
5,213.99
1,681.45
0.00
0.00
0.00
31
InstProDev
782.56
0.00
0.00
0.00
0.00
0.00
373.03
409.53
0.00
38 TOTAL
21,576.00
0.00
0.00
13,898.00
5,213.99
1,681.45
373.03
409.53
0.00
Page 7 of 21
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 51 - Disadvantaged (formerly Remediation) ESEA Disadvantaged, Federal
COUNTY: 17 King
Activity
21 Supv Inst
RUN: 10/31/2013 4:20:56 PM
For the Year Ended August 31, 2013
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(8)
(9)
Capital
Travel
Outlay
2,795.14
0.00
2,400.00
0.00
370.51
0.00
24.63
0.00
0.00
337,492.42
0.00
172,158.95
53,314.54
81,044.34
25,792.96
5,181.63
0.00
0.00
31
InstProDev
6,042.90
0.00
4,576.77
0.00
674.13
0.00
792.00
0.00
0.00
51 TOTAL
346,330.46
0.00
179,135.72
53,314.54
82,088.98
25,792.96
5,998.26
0.00
0.00
27 Teaching
Page 8 of 21
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 52 - School Improvement, Federal Other Title Grants under ESEA, Federal
COUNTY: 17 King
Activity
21 Supv Inst
RUN: 10/31/2013 4:20:56 PM
For the Year Ended August 31, 2013
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
12,010.43
0.00
9,758.92
0.00
2,251.51
0.00
0.00
0.00
0.00
31
InstProDev
134,763.71
0.00
67,978.27
0.00
7,771.95
87.86
58,925.63
0.00
0.00
52 TOTAL
146,774.14
0.00
77,737.19
0.00
10,023.46
87.86
58,925.63
0.00
0.00
Page 9 of 21
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 55 - Learning Assistance Program (LAP), State
COUNTY: 17 King
Activity
21 Supv Inst
27 Teaching
31
InstProDev
32 Inst Tech
55 TOTAL
RUN: 10/31/2013 4:20:56 PM
For the Year Ended August 31, 2013
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
2,770.51
0.00
2,400.00
0.00
370.51
0.00
0.00
0.00
0.00
375,967.18
0.00
167,635.80
80,640.87
94,713.20
22,013.61
10,963.70
0.00
0.00
3,911.67
0.00
3,067.38
0.00
466.29
0.00
378.00
0.00
0.00
327.41
0.00
0.00
0.00
327.41
0.00
0.00
0.00
382,976.77
0.00
173,103.18
80,640.87
95,550.00
22,341.02
11,341.70
0.00
0.00
Page 10 of 21
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 58 - Special and Pilot Programs, State
COUNTY: 17 King
Activity
RUN: 10/31/2013 4:20:56 PM
For the Year Ended August 31, 2013
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
21 Supv Inst
11,922.26
0.00
0.00
8,245.94
3,430.48
24.02
50.00
171.82
0.00
24 Guid/Coun
33,778.10
0.00
0.00
22,948.89
10,829.21
0.00
0.00
0.00
0.00
26 Health
27 Teaching
31
InstProDev
32 Inst Tech
58 TOTAL
8,707.37
0.00
0.00
5,879.78
2,792.27
35.32
0.00
0.00
0.00
346,586.22
2,901.26
173,290.00
72,789.67
60,747.18
28,922.93
7,376.86
558.32
0.00
439.88
0.00
0.00
0.00
0.00
0.00
273.00
166.88
0.00
4,078.64
0.00
0.00
0.00
4,078.64
0.00
0.00
0.00
405,512.47
2,901.26
109,864.28
77,799.14
33,060.91
7,699.86
897.02
0.00
173,290.00
Page 11 of 21
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 64 - Limited English Proficiency, Federal
COUNTY: 17 King
Activity
RUN: 10/31/2013 4:20:56 PM
For the Year Ended August 31, 2013
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
27 Teaching
15,458.10
0.00
11,948.80
0.00
3,111.37
397.93
0.00
0.00
0.00
31
InstProDev
18,210.90
0.00
11,742.51
405.72
3,380.91
0.00
1,670.00
1,011.76
0.00
64 TOTAL
33,669.00
0.00
23,691.31
405.72
6,492.28
397.93
1,670.00
1,011.76
0.00
Page 12 of 21
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 65 - Transitional Bilingual, State
COUNTY: 17 King
RUN: 10/31/2013 4:20:56 PM
For the Year Ended August 31, 2013
Activity
Total
27 Teaching
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
159,277.94
0.00
52,256.06
50,814.09
55,114.31
181.80
0.00
911.68
0.00
31
InstProDev
1,238.24
0.00
995.88
0.00
242.36
0.00
0.00
0.00
0.00
65 TOTAL
160,516.18
0.00
53,251.94
50,814.09
55,356.67
181.80
0.00
911.68
0.00
Page 13 of 21
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 68 - Indian Education, Federal, ED
COUNTY: 17 King
Activity
27 Teaching
68 TOTAL
RUN: 10/31/2013 4:20:56 PM
For the Year Ended August 31, 2013
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
20,583.00
0.00
0.00
12,667.17
7,915.83
0.00
0.00
0.00
0.00
20,583.00
0.00
0.00
12,667.17
7,915.83
0.00
0.00
0.00
0.00
Page 14 of 21
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 69 - Compensatory, Other
COUNTY: 17 King
Activity
21 Supv Inst
RUN: 10/31/2013 4:20:56 PM
For the Year Ended August 31, 2013
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(8)
(9)
Capital
Travel
Outlay
29.55
0.00
0.00
0.00
0.00
0.00
29.55
0.00
0.00
93,189.30
1,415.04
1,891.85
42,410.32
13,579.38
8,530.79
22,654.89
2,707.03
0.00
31
InstProDev
1,291.84
0.00
350.00
0.00
41.84
0.00
900.00
0.00
0.00
69 TOTAL
94,510.69
1,415.04
2,241.85
42,410.32
13,621.22
8,530.79
23,584.44
2,707.03
0.00
27 Teaching
Page 15 of 21
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 74 - Highly Capable
COUNTY: 17 King
Activity
27 Teaching
RUN: 10/31/2013 4:20:56 PM
For the Year Ended August 31, 2013
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
39,073.28
0.00
29,604.76
0.00
9,468.52
0.00
0.00
0.00
0.00
31
InstProDev
512.72
0.00
444.82
0.00
67.90
0.00
0.00
0.00
0.00
74 TOTAL
39,586.00
0.00
30,049.58
0.00
9,536.42
0.00
0.00
0.00
0.00
Page 16 of 21
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 79 - Instructional Programs, Other
COUNTY: 17 King
Activity
26 Health
RUN: 10/31/2013 4:20:56 PM
For the Year Ended August 31, 2013
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
50.75
0.00
0.00
45.99
4.76
0.00
0.00
0.00
0.00
330,558.90
514.21
242,597.65
1,000.00
74,970.07
320.53
11,110.80
45.64
0.00
31
InstProDev
6,838.79
0.00
5,909.35
0.00
929.44
0.00
0.00
0.00
0.00
79 TOTAL
337,448.44
514.21
248,507.00
1,045.99
75,904.27
320.53
11,110.80
45.64
0.00
27 Teaching
Page 17 of 21
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 89 - Other Community Services
COUNTY: 17 King
Activity
RUN: 10/31/2013 4:20:56 PM
For the Year Ended August 31, 2013
Total
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
27 Teaching
25,485.89
5,000.34
13,173.40
2,862.48
4,449.67
0.00
0.00
0.00
0.00
28 Extracur
768.98
0.00
44.76
113.65
507.81
102.76
0.00
0.00
0.00
31
InstProDev
334.52
0.00
288.45
0.00
46.07
0.00
0.00
0.00
0.00
10,825.91
2,458.69
7,533.78
3,172.79
0.00
3,875.12
13,802.04
7,462.24
7,636.54
3,172.79
0.00
3,875.12
63 Oper Bldg
27,866.29
0.00
89 TOTAL
54,455.68
5,000.34
13,506.61
Page 18 of 21
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 97 - District-wide Support
COUNTY: 17 King
For the Year Ended August 31, 2013
Activity
11 Bd of Dir
Total
(3)
RUN: 10/31/2013 4:20:56 PM
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
78,290.12
563.50
1,320.57
109.68
345.58
72,211.40
3,739.39
0.00
12 Supt Off
305,019.10
571.00
176,503.24
60,123.74
52,602.45
4,190.59
6,804.57
4,223.51
0.00
13 Busns Off
549,592.39
0.00
126,860.73
270,159.29
110,731.19
8,060.09
30,701.46
3,079.63
0.00
14 HR
342,896.25
314.00
51,069.50
180,671.17
55,185.18
3,073.14
52,522.61
60.65
0.00
21.50
15 Pblc Rltn
15,897.37
1,290.29
1,300.00
202.65
155.03
12,927.90
0.00
0.00
279,450.53
0.00
139,892.63
73,018.76
34,475.22
12,320.44
0.00
19,743.48
63 Oper Bldg
1,569,443.10
0.00
993,354.63
481,874.86
81,063.75
5,345.40
629.97
7,174.49
64 Maintnce
1,196,078.51
0.00
0.00
152,289.06
62,682.44
180,123.46
751,178.69
1,273.02
48,531.84
897,434.27
0.00
0.00
0.00
0.00
0.00
897,434.27
0.00
0.00
67 Bldg Secu
8,400.89
0.00
0.00
0.00
5,565.02
2,835.87
0.00
0.00
68 Insurance
251,891.16
0.00
0.00
251,891.16
72 Info Sys
731,691.29
0.00
0.00
67,461.06
179,702.82
65,370.55
0.00
0.00
0.00
31,939.38
15,979.99
10,838.53
0.00
0.00
6,612.65
6,291,455.53
2,738.79
0.00
354,654.83
2,194,254.10
972,136.52
395,351.47 2,275,876.59
14,380.77
82,062.46
62 Grnd Mnt
65 Utilities
75 Mtr Pool
97 TOTAL
199.86
363,203.63
Page 19 of 21
119,749.32
0.00
1,374.60
0.00
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 98 - School Food Services
COUNTY: 17 King
For the Year Ended August 31, 2013
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
Employee
Supplies /
Purchased
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
0.00
75,219.69
Activity
Total
41 Supervisn
118,512.88
0.00
42 Food
677,301.16
0.00
44 Operation
645,146.43
0.00
49 Transfers
-7,365.38
98 TOTAL
1,433,595.09
(3)
(4)
RUN: 10/31/2013 4:20:56 PM
38,991.11
(5)
(7)
2,144.78
1,755.77
665,160.42
12,140.74
(8)
(9)
Capital
Travel
Outlay
401.53
0.00
369,903.78
204,489.43
49,493.93
21,105.14
154.15
0.00
445,123.47
243,480.54
716,799.13
35,001.65
555.68
0.00
-7,365.38
0.00
-7,365.38
0.00
Page 20 of 21
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 99 - Pupil Transportation
COUNTY: 17 King
For the Year Ended August 31, 2013
Activity
Total
(3)
(4)
RUN: 10/31/2013 4:20:56 PM
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
Employee
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
Travel
418.18
(9)
Capital
Outlay
51 Supervisn
241,372.74
445.00
152,700.28
57,315.60
6,464.50
23,575.77
453.41
0.00
52 Operation
1,571,112.33
0.00
797,556.76
410,430.24
292,803.66
70,321.67
0.00
0.00
280,439.80
0.00
132,934.63
46,957.13
75,635.77
24,912.27
0.00
0.00
453.41
0.00
53 Maintnce
56 Insurance
59 Transfers
99 TOTAL
49,839.94
49,839.94
-111,636.19
2,031,128.62
-111,636.19
445.00
-111,636.19
418.18
1,083,191.67
Page 21 of 21
514,702.97
374,903.93
168,649.65
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:20:57 PM
Data Requirements for Supplemental Reports
King
For the Year Ended August 31, 2013
Other Data Requirements and Certifications
A.
Enter the amount of E-Rate received by the school district either as the total discount or
as a reimbursement amount which was coded in Revenue 2910. This amount may be a
combination of both and should be displayed on the award by utility.
12,848.44
B.
Enter the amount of revenue received this year of Growth Management Act impact fees
imposed under the authority of RCW 82.02.050 through 82.02.090
65,657.70
C.
Enter the amount of revenue received this year of State Environmental Policy Act
mitigation fees imposed under the authority of RCW 43.21C.060.
0.00
D.
Under RCW 28A.400.205 the district must certify "that it has spent the funds provided for
cost-of-living increases on salaries and salary-related benefits."
Yes
E.
Enter the amount of Program 13 expenditures related to the Education Job Funds.
0.00
Page 1 of 1
REPORT F196
E.S.D.
121
COUNTY: 17
1.
Enumclaw School District No. 216
Data Requirements for End of Year Reporting to
Apportionment and State Recovery Rate
King
For the Year Ended August 31, 2013
Fire District Payment RCW 52.30.020
Total expenditures paid to fire protection districts for fire protection services. Eligible
school districts received reimbursement in the July apportionment payment (Revenue Account 3100)
for fire protection services purchased during the calendar year (see Report 1191, line C.7. for
the amount of payment). Fire district reimbursement is provided solely for the purpose of paying
for fire protection services. Therefore, any such reimbursement not used to pay for fire
protection services must be recovered by OSPI. School districts that did not receive payment are
not required to make an entry in this item number.
2.
RUN: 10/31/2013 4:20:58 PM
Indirect Rate for State Revenue Recoveries (b/c) (SYSTEM CALCULATED)
a) Total All Programs (SYSTEM CALCULATED)
4,173.52
0.180
41,282,880.43
b) Total Program 97 Districtwide Support (SYSTEM CALCULATED)
6,291,455.53
c) Total All Programs less Program 97 Districtwide Support (a-b) (SYSTEM CALCULATED)
Page 1 of 1
34,991,424.90
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
King
RUN: 10/31/2013 4:20:59 PM
Data Requirements for Calculating Federal Indirect Cost Rate
Including Fixed with Carry-Forward
For the Year Ended August 31, 2013
DISTORTING ITEMS
1.
Flow-through funds for program 01-89, 98, and 99
0.00
2. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Activity 11, Board of Directors.
0.00
3. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Activity 12, Superintendents Office.
0.00
4. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Activity 13, Business Office.
0.00
5. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Activity 14, Human Resources.
0.00
6. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Program 97, Activity 25, Pupil Management & Safety.
0.00
7. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Program 97, Activity 61, Supervision.
0.00
8. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Program 97, Activity 62, Grounds Maintenance.
0.00
9. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Program 97, Activity 63, Operation of Buildings.
0.00
10. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Program 97, Activity 64, Maintenance.
0.00
11. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Program 97, Activity 65, Utilities.
0.00
12. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Program 97, Activity 67, Buildings and Property Security.
0.00
13. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Program 97, Activity 68, Insurance.
0.00
Page 1 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
King
RUN: 10/31/2013 4:20:59 PM
Data Requirements for Calculating Federal Indirect Cost Rate
Including Fixed with Carry-Forward
For the Year Ended August 31, 2013
DISTORTING ITEMS
14. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Activity 72, Information Systems.
0.00
15. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Activity 73, Printing.
0.00
16. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Activity 74, Warehousing.
0.00
17. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in
Activity 75, Motor Pool.
0.00
Page 2 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:21:00 PM
Data Requirements for Calculating Federal Indirect Cost Rate
Including Fixed with Carry-Forward
King
For the Year Ended August 31, 2013
INDIRECT EXPENDITURES
18.
Audit costs recorded in Program 97, Activity 11, Board of Directors, and not directly charged to another program.
7,847.71
19. Legal costs, associated with interpretation of laws and regulations, recorded in Program 97, Activity 11, Board of Directors but not
specifically associated with the Board of Directors.
8,752.20
20. Costs recorded in Program 97, Activity 12, for the Superintendent, Deputy Superintendent, or Assistant Superintendent, and their
secretary whose responsibilities are allocable to indirect cost Activities 13, 14 and 72 thru 75. These positions are required to maintain
supporting documentation if a portion of their responsibilities are allocable to these indirect cost activities. Include the salary and
benefits, supplies, travel, printing, warehousing, motor pool, and information systems as related to the above mentioned staff if allocable to
Activities 13, 14, and 72 thru 75. DO NOT INCLUDE CAPITAL OUTLAY (Object 9).
0.00
21. The cost of Public Relations activities recorded in Program 97, Activity 15, excluding capital outlay (Object 9), and not directly
charged to another program for the following: Cost for liaison with the news media and government relations officers as a means of informing
the general public on matters of public concern, such as notice of Federal awards, financial matters, etc. DO NOT INCLUDE COSTS DESIGNED
SOLEY TO PROMOTE THE GOVERNMENTAL UNIT. *Expenditures in this Activity will not be included in the indirect pool if this manual input item is
blank.
13,864.41
22. Termination Leave costs for federally supported staff which have been charged to a state or local program. Do not include Termination
Leave costs for federally supported staff charged to Program 97, Activity 13 or 14, as they are already included in the indirect calculation.
These costs should not be charged directly to the federal award, but may be considered an indirect expenditure.
0.00
23. Costs recorded in Program 97, Activity 72, for districtwide Information Systems Activities.
Do not include expenditures for any student
records, such as student records fees, software, or student records staff. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). *Expenditures in this
Activity will not be included in the indirect pool if this manual input item is blank.
682,136.65
24. General administration (organization-wide) expenditures charged in Program 97, Activity 25, Pupil Management & Safety, which is allocable
to Activities 13 or 14, if a cost allocation plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9).
0.00
25. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 61, Supervision, which is
allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object
9).
0.00
26. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 62, Grounds Maintenance, which
is allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY
(Object 9).
0.00
Page 1 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:21:00 PM
Data Requirements for Calculating Federal Indirect Cost Rate
Including Fixed with Carry-Forward
King
For the Year Ended August 31, 2013
INDIRECT EXPENDITURES
27. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 63, Operation of Buildings,
which is allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL
OUTLAY (Object 9).
0.00
28. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 64, Maintenance, which is
allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object
9).
0.00
29. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 65, Utilities, which is
allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object
9).
0.00
30. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 67, Building and Property
Security, which is allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE
CAPITAL OUTLAY (Object 9).
0.00
31. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 68, Insurance, which is
allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object
9).
0.00
Page 2 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:21:01 PM
Fiscal Year 2012-2013
King
Schedule for Determining School District Federal Restricted Indirect Cost Rate
Including Fixed With Carry-Forward Calculation for Fiscal Year 2014-15
----
EXCLUDED
----
TOTAL
PROGRAM
EXPENDITURE
S
CAPITAL
OUTLAY
DEBT
SERVICE
DISTORTING
ITEMS
(ADDED TO BASE)
UNALLOWABLE
(POOL)
INDIRECT
EXPENDITURES
34,991,424.90
179,790.49
677,301.16
78,290.12
0.00
0.00
61,690.21
12 Superintendent's Office
305,019.10
0.00
0.00
305,019.10
13 Business Office
549,592.39
0.00
0.00
549,592.39
14 Human Resources
342,896.25
0.00
0.00
342,896.25
15,897.37
0.00
0.00
0.00
0.00
(BASE)
DIRECT
EXPENDITURES
PROGRAM AND ACTIVITY TITLES
TOTAL PROGRAMS 01-89, 98, 99
34,134,333.25
PROGRAM 97 ACTIVITIES
11 Board of Directors
15 Public Relations
25 Pupil Management and Safety
61 Supervision
16,599.91
0.00
2,032.96
13,864.41
0.00
0.00
0.00
0.00
0.00
0.00
0.00
279,450.53
19,743.48
0.00
259,707.05
0.00
63 Operation of Buildings
1,569,443.10
7,174.49
0.00
1,562,268.61
0.00
64 Maintenance
1,196,078.51
48,531.84
0.00
1,147,546.67
0.00
897,434.27
0.00
0.00
897,434.27
0.00
8,400.89
0.00
0.00
8,400.89
0.00
68 Insurance
251,891.16
0.00
0.00
251,891.16
0.00
72 Information Systems
731,691.29
0.00
0.00
49,554.64
682,136.65
0.00
0.00
0.00
62 Grounds Maintenance
65 Utilities
67 Building and Property
Security
73 Printing
74 Warehousing
0.00
0.00
0.00
0.00
0.00
65,370.55
6,612.65
0.00
58,757.90
83 Interest
0.00
0.00
0.00
84 Principal
0.00
0.00
0.00
85 Debt-Related Expenditures
0.00
0.00
0.00
6,291,455.53
82,062.46
0.00
75 Motor Pool
Total Program 97
Page 1 of 2
0.00
4,545,545.56
1,663,847.51
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:21:01 PM
Fiscal Year 2012-2013
King
Schedule for Determining School District Federal Restricted Indirect Cost Rate
Including Fixed With Carry-Forward Calculation for Fiscal Year 2014-15
----
Sub-Total All Programs
TOTAL
PROGRAM
EXPENDITURE
S
41,282,880.43
CAPITAL
OUTLAY
EXCLUDED
----
DEBT
SERVICE
261,852.95
0.00
DISTORTING
ITEMS
(ADDED TO BASE)
UNALLOWABLE
677,301.16
Unallowable Costs
TOTALS
(POOL)
INDIRECT
EXPENDITURES
(BASE)
DIRECT
EXPENDITURES
1,663,847.51
34,134,333.25
-4,545,545.56
41,282,880.43
261,852.95
0.00
677,301.16
*** FIXED WITH CARRY-FORWARD RESTRICTED INDIRECT RATE CALCULATION ***
FY 10-11
1. FY 10-11 INDIRECT EXPENDITURES
1,520,184.64
2. FY 10-11 DIRECT EXPENDITURES
38,736,718.43
3. FY 10-11 OVER/UNDER RECOVERY (CALCULATED)
456,974.22
4. FY 10-11 TOTAL POOL (LINE 1 + LINE 3)
1,977,158.86
5. CALCULATED FY 10-11 RESTRICTED INDIRECT RATE TO BE USED IN FY 12-13
0.0510
FY 12-13
6. FY 12-13 INDIRECT EXPENDITURES FROM COLUMN 6
1,663,847.51
7. FY 10-11 OVER/UNDER RECOVERY (LINE 3)
456,974.22
8. FY 12-13 ADJUSTED IND POOL (LINE 6 + LINE 7)
2,120,821.73
9. FY 12-13 DIRECT EXPENDITURES FROM COLUMN 7
38,679,878.81
10. FY 12-13 RESTRICTED INDIRECT RATE (LINE 5)
0.0510
11. FY 12-13 AMOUNT RECOVERED (LINE 9 * LINE 10)
1,972,673.82
12. FY 12-13 OVER/UNDER RECOVER (LINE 8 - LINE 11)
148,147.91
13. FY 12-13 TOTAL POOL (LINE 6 + LINE 12)
1,811,995.42
14. CALCULATED FY 12-13 RESTRICTED INDIRECT RATE TO BE USED IN FY 14-15
(LINE 13 / LINE 9)
Page 2 of 2
0.0468
4,545,545.56
1,663,847.51
38,679,878.81
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:21:01 PM
Fiscal Year 2012-2013
King
Schedule for Determining School District Federal Unrestricted Indirect Cost Rate
Including Fixed With Carry-Forward Calculation for FY 2014-15
----
EXCLUDED
----
TOTAL
PROGRAM
EXPENDITURE
S
CAPITAL
OUTLAY
DEBT
SERVICE
DISTORTING
ITEMS
(ADDED TO BASE)
UNALLOWABLE
(POOL)
INDIRECT
EXPENDITURES
34,991,424.90
179,790.49
677,301.16
78,290.12
0.00
0.00
12 Superintendents Office
305,019.10
0.00
0.00
305,019.10
13 Business Office
549,592.39
0.00
0.00
549,592.39
14 Human Resources
342,896.25
0.00
0.00
15,897.37
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
279,450.53
19,743.48
0.00
259,707.05
(BASE)
DIRECT
EXPENDITURES
PROGRAM AND ACTIVITY TITLES
Total Programs 01-89, 98, 99
34,134,333.25
PROGRAM 97 ACTIVITIES
11 Board of Directors
15 Public Relations
25 Pupil Management and Safety
61 Supervision
62 Grounds Maintenance
61,690.21
16,599.91
342,896.25
2,032.96
13,864.41
0.00
63 Operation of Buildings
1,569,443.10
7,174.49
0.00
1,562,268.61
64 Maintenance
1,196,078.51
48,531.84
0.00
1,147,546.67
897,434.27
0.00
0.00
897,434.27
8,400.89
0.00
0.00
8,400.89
68 Insurance
251,891.16
0.00
0.00
251,891.16
72 Information Systems
731,691.29
0.00
0.00
731,691.29
73 Printing
0.00
0.00
0.00
0.00
74 Warehousing
0.00
0.00
0.00
0.00
65,370.55
6,612.65
0.00
58,757.90
83 Interest
0.00
0.00
0.00
84 Principal
0.00
0.00
0.00
85 Debt-Related Expenditures
0.00
0.00
0.00
6,291,455.53
82,062.46
0.00
65 Utilities
67 Building and Property
Security
75 Motor Pool
Total Program 97
Page 1 of 2
0.00
63,723.17
6,145,669.90
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:21:01 PM
Fiscal Year 2012-2013
King
Schedule for Determining School District Federal Unrestricted Indirect Cost Rate
Including Fixed With Carry-Forward Calculation for FY 2014-15
----
Sub-Total All Programs
TOTAL
PROGRAM
EXPENDITURE
S
41,282,880.43
CAPITAL
OUTLAY
EXCLUDED
----
DEBT
SERVICE
261,852.95
0.00
DISTORTING
ITEMS
677,301.16
Unallowable Costs
Totals
(ADDED TO BASE)
UNALLOWABLE
(POOL)
INDIRECT
EXPENDITURES
(BASE)
DIRECT
EXPENDITURES
6,145,669.90
34,134,333.25
-63,723.17
41,282,880.43
261,852.95
0.00
677,301.16
6,145,669.90
*** FIXED WITH CARRY-FORWARD UNRESTRICTED INDIRECT RATE CALCULATION ***
FY 10-11
1. FY 10-11 INDIRECT EXPENDITURES
5,942,529.67
2. FY 10-11 DIRECT EXPENDITURES
34,314,373.40
3. FY 10-11 OVER (UNDER) RECOVERY
565,992.50
4. FY 10-11 TOTAL POOL (LINE 1 + LINE 3)
6,508,522.17
5. CALCULATED FY 10-11 UNRESTRICTED INDIRECT RATE TO BE USED IN FY 12-13
0.1897
FY 12-13
6. FY 12-13 INDIRECT EXPENDITURES FROM COLUMN 6
6,145,669.90
7. FY 10-11 OVER (UNDER) RECOVERY (LINE 3)
565,992.50
8. FY 12-13 ADJUSTED INDIRECT POOL (LINE 6 + LINE 7)
6,711,662.40
9. FY 12-13 DIRECT EXPENDITURES FROM COLUMN 7
34,198,056.42
10. FY 12-13 UNRESTRICTED INDIRECT RATE (LINE 5)
0.1897
11. FY 12-13 AMOUNT RECOVERED (LINE 9 * LINE 10)
6,487,371.30
12. FY 12-13 OVER (UNDER) RECOVER (LINE 8 - LINE 11)
224,291.10
13. FY 12-13 TOTAL POOL (LINE 6 + LINE 12)
6,369,961.00
14. CALCULATED FY 12-13 UNRESTRICTED INDIRECT RATE TO BE USED IN FY 14-15
(LINE 13 / LINE 9)
Page 2 of 2
63,723.17
0.1863
34,198,056.42
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:21:03 PM
General Fund
King
Resource to Program Expenditure Report
For the Year Ended August 31, 2013
Program
Expenditures
State
Resources
Federal
Resources
Other
Resources
BASIC EDUCATION PROGRAMS
01
Basic Education
02
Alternative Learning Experience (ALE)
31
Vocational-Basic, State
34
Middle School Career and Technical Ed, State
45
Skills Center-Basic, State
97
Districtwide Support
TOTAL BASIC EDUCATIONAL PROGRAMS
21,993,741.44
15,162,047.80
31,218.91
6,800,474.73
108,895.80
108,895.80
0.00
0.00
1,662,102.98
1,662,102.98
0.00
0.00
73,451.79
73,451.79
0.00
0.00
0.00
0.00
0.00
0.00
6,291,455.53
3,074,751.05
11,108.17
3,205,596.31
30,129,647.54
20,081,249.42
42,327.08
10,006,071.04
OTHER INSTRUCTIONAL PROGRAMS
11
Federal Stimulus - Title I
0.00
0.00
0.00
0.00
12
Federal Stimulus - School Improvement
0.00
0.00
0.00
0.00
13
Federal Stimulus - State Fiscal Stabilization Fund
0.00
0.00
0.00
0.00
14
Federal Stimulus - IDEA
0.00
0.00
0.00
0.00
18
Federal Stimulus - Competitive Grants
0.00
0.00
0.00
0.00
19
Federal Stimulus - Other
0.00
0.00
0.00
0.00
21
Special Education-Supplemental, State
4,523,086.05
4,499,478.48
23,607.57
0.00
24
Special Education-Supplemental, Federal
1,121,484.30
0.00
1,121,484.30
0.00
26
Special Education-Institutions, State
0.00
0.00
0.00
0.00
29
Special Education-Other, Federal
0.00
0.00
0.00
0.00
38
Vocational, Federal
21,576.00
0.00
21,576.00
0.00
39
Vocational, Other Categorical
0.00
0.00
0.00
0.00
46
Skills Center, Federal
0.00
0.00
0.00
0.00
51
ESEA Disadvantaged, Federal
346,330.46
0.00
346,330.46
0.00
52
Other Title Grants Under ESEA, Federal
146,774.14
0.00
146,774.14
0.00
53
ESEA Migrant, Federal
0.00
0.00
0.00
0.00
54
Reading First, Federal
0.00
0.00
0.00
0.00
55
Learning Assistance, State
382,976.77
382,976.77
0.00
0.00
56
State Inst, Centers and Homes
0.00
0.00
0.00
0.00
57
State Inst, Neglected and Delinquent, Federal
0.00
0.00
0.00
0.00
58
Special and Pilot Programs, State
405,512.47
405,512.47
0.00
0.00
59
Institutions - Juveniles in Adult Jails
0.00
0.00
0.00
0.00
61
Head Start, Federal
0.00
0.00
0.00
0.00
62
Math & Science, Professional Dev., Federal
0.00
0.00
0.00
0.00
Page 1 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 10/31/2013 4:21:03 PM
General Fund
King
Resource to Program Expenditure Report
For the Year Ended August 31, 2013
Program
Expenditures
State
Resources
Federal
Resources
Other
Resources
OTHER INSTRUCTIONAL PROGRAMS
64
Limited English Proficiency, Federal
65
Transitional Bilingual, State
33,669.00
0.00
33,669.00
0.00
160,516.18
160,516.18
0.00
0.00
66
67
Student Achievment, State
0.00
0.00
0.00
0.00
Indian Education, Federal, JOM
0.00
0.00
0.00
0.00
68
69
Indian Education, Federal, ED
20,583.00
0.00
20,583.00
0.00
Compensatory, Other
94,510.69
0.00
0.00
94,510.69
71
Traffic Safety
0.00
0.00
0.00
0.00
73
Summer School
74
Highly Capable
75
76
78
Youth Training Programs, Federal
79
Instructional Programs, Other
0.00
0.00
0.00
0.00
39,586.00
39,586.00
0.00
0.00
Professional Development, State
0.00
0.00
0.00
0.00
Targeted Assistance, Federal
0.00
0.00
0.00
0.00
TOTAL OTHER INSTRUCTIONAL PROGRAMS
0.00
0.00
0.00
0.00
337,448.44
0.00
0.00
337,448.44
7,634,053.50
5,488,069.90
1,714,024.47
431,959.13
OTHER PROGRAMS
81
Public Radio/Television
0.00
0.00
0.00
0.00
86
Community Schools
0.00
0.00
0.00
0.00
88
Day Care
89
Other Community Services
98
99
0.00
0.00
0.00
0.00
54,455.68
0.00
0.00
54,455.68
School Food Services
1,433,595.09
19,890.01
683,428.44
730,276.64
Pupil Transportation
2,031,128.62
1,452,679.83
0.00
578,448.79
3,519,179.39
1,472,569.84
683,428.44
1,363,181.11
41,282,880.43
27,041,889.16
2,439,779.99
11,801,211.28
TOTAL OTHER PROGRAMS
TOTALS
Page 2 of 2
Enumclaw School District No. 216
REPORT F196
Preliminary Special Education Maintenance of Effort
E.S.D. 121
COUNTY: 17
RUN: 10/31/2013 4:21:07 PM
King
Fiscal Year 2012-2013
This Special Education MOE test is preliminary and does not incorporate any provisions for reducing local effort pursuant to
IDEA regulations. Adjustments may be made to the data below through December following the fiscal year end. Therefore, this may
change the results to the final test completed after the December adjustments.
Preliminary FY 2012-2013 to FY 2011-2012 Aggregate Maintenance of Effort Test
1. Program 21 direct expenditures: Program 21 expenditures must include expenditure amounts related to
Revenue Account 4121 and 3121 redirected through the apportionment process to another school district or
ESD.
2. Minus Revenue 7121 Payments From Other Districts.
3. Minus Revenue 6321 Special Education-Medicaid Reimbursements.
4. Equals aggregate special education expenditures for resident special education students.
5. Preliminary Aggregate Maintenance of Effort Test (4B minus 4A). (A positive amount means the test was
passed and a negative amount indicates non-compliance.)
Preliminary FY 2012-2013 to FY 2011-2012 Per Pupil Maintenance of Effort Test
6. Resident special education students (updated by OSPI).
7. Expenditures per pupil (line 4/line 6).
8. Preliminary Per Pupil Maintenance of Effort Test (7B minus 7A). (A positive amount means the test was
passed and a negative amount indicates non-compliance.)
Preliminary Year-End Local Special Education Maintenance of Effort Test FY 2012-2013 to FY 2011-2012 Aggregate
Maintenance of Effort Test
9. Resource to program expenditure report Other Resources for Program 21 for the current year is compared
to Other Resources for Program 21 for the prior year.
10. Preliminary Local Aggregate Maintenance of Effort Test (9B minus 9A). (A positive amount means the test
was passed and a negative amount indicates non-compliance.)
11. Expenditures per pupil (line 9/line 6).
12. Preliminary Local Per Pupil Maintenance of Effort Test (11B minus 11A). (A positive amount means the
test was passed and a negative amount indicates non-compliance.)
)<
$FWXDO$
4,356,302.83
)<
$FWXDO%
4,523,086.05
5,221.08
43,016.23
4,308,065.52
0.00
23,607.57
4,499,478.48
191,412.96
596.22
7,225.63
582.89
7,719.25
493.62
0.00
0.00
0.00
0.00
0.00
0.00
Notes:
A. Actual revenue and expenditure data are obtained from F-196 data.
B. Resident special education student data as shown on line 6 are obtained from 1220 Reports and include students in ages birth-2, 3-PreK, and
K-21.
C. Based on the information to date, the school district has passed the preliminary year-end Maintenance of Effort Test if *ONE* of the values
on line 5, 8, 10, *OR* 12 is a zero or positive.
If *ALL* values on lines 5, 8, 10 *AND* 12 are negative, the district is non-compliant for the preliminary year-end Maintenance of Effort Test.
Page 1 of 1
REPORT F196
E.S.D.
121
COUNTY: 17 King
Enumclaw School District No. 216
Preliminary Federal Cross-Cutting Maintenance of Effort
Fiscal Year 2012-2013
RUN:10/31/2013 4:21:15 PM
This is the preliminary Federal Cross-Cutting Maintenance of Effort. Adjustments may be made to the data below through December following
the fiscal year end. Therefore, this may change the results to the final test completed after the December adjustments.
Data Items Used in the Federal Cross-Cutting Maintenance of Effort Test
Description
Total Expenditures
Public Radio/Television
Community Schools
Day Care
Other Community Services
School Food Services
Debt Service, Interest
Debt Service, Principal
Debt Service, Debt Related
Expenditures
Capital Outlay, All Object 9
Federal, General Purpose Revenue
Federal, Special Purpose Revenue
Food Service Deficit
Food Services Revenue, Federal
Food Services Revenue, Federal
Food Services Revenue, Federal
Food Services Revenue, USDA
Commodities
Capital Outlay, Stim, Title I
Capital Outlay, Stim, Schl Imprv
Capital Outlay, Stim, SFSF
Capital Outlay, Stim, IDEA
Capital Outlay, Stim, Compt Grants
Capital Outlay, Stim, Other
Capital Outlay, Sp Ed, Sup, Fed
Capital Outlay, Sp Ed, Inst, St
Capital Outlay, Sp Ed, Oth, Fed
Capital Outlay, Voc, Fed
Capital Outlay, Voc, Other
Capital Outlay, Skill Cntr, Fed
Capital Outlay, ESEA DisadvantagedFederal
Capital Outlay, Other Title Grants
Under ESEA-Federal
Capital Outlay, ESEA MigrantFederal
Capital Outlay, Read First, Fed
Capital Outlay, St In, Ctr/Hm, D
Capital Outlay, St In, N/D, Fed
Capital Outlay, In, Juveniles in
Adult Jails
Capital Outlay, Head Start, Fed
Capital Outlay, MS, Pro Dv, Fed
Capital Outlay, LEP, Fed
Capital Outlay, Ind Ed, Fd, JOM
Capital Outlay, Ind Ed, Fd, ED
Operation
+
(plus)
(minus)
(minus)
(minus)
(minus)
(minus)
(minus)
(minus)
(minus)
Food Services Deficit Calculation
FY 2012 - 13
41,282,880.43
0.00
0.00
0.00
54,455.68
1,433,595.09
0.00
0.00
0.00
FY 2011 - 12
40,595,251.80
0.00
0.00
0.00
53,923.00
1,505,409.92
0.00
0.00
0.00
+
+
+
+
+
(minus)
(minus)
(minus)
(plus)
(plus)
(plus)
(plus)
(plus)
261,852.95
2,520.86
2,492,085.61
47,040.95
600,136.16
0.00
0.00
83,292.28
68,526.15
2,658.88
2,657,908.49
93,290.03
580,094.16
0.00
0.00
93,648.34
+
+
+
+
+
+
+
+
+
+
+
+
+
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
(plus)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
+
(plus)
0.00
0.00
+
(plus)
0.00
0.00
+
+
+
+
(plus)
(plus)
(plus)
(plus)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
+
+
+
+
+
(plus)
(plus)
(plus)
(plus)
(plus)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Page 1 of 2
Total Program 98
Revenue 2298 (Local)
Revenue 4198 (State)
Revenue 4398 (State)
Revenue 6198 (Fed)
Revenue 6298 (Fed)
Revenue 6398 (Fed)
Revenue 6998 (Fed)
Revenue 7198 (Other)
Revenue 8198 (Other)
TOTAL FOOD SERVICES DEFICIT
+
-
FY 2012 - 13 FY 2011 - 12
1,433,595.09 1,505,409.92
683,235.69
719,823.43
19,890.01
18,553.96
0.00
0.00
600,136.16
580,094.16
0.00
0.00
0.00
0.00
83,292.28
93,648.34
0.00
0.00
0.00
0.00
47,040.95
93,290.03
Note:
If Total Food Service Deficit is a positive
amount, it is added to the total aggregate
expenditures. If Total Food Service
Deficit is a negative amount, zero dollars
are displayed.
REPORT F196
E.S.D.
121
COUNTY: 17 King
Description
Capital Outlay, Comp, Othr
Capital Outlay, Target Asst, Fed
Capital Outlay, Yth Trg Pm, Fed
Capital Outlay, Inst Pgm, Othr
Capital Outlay, Public Radio/TV
Capital Outlay, Comm Schools
Capital Outlay, Day Care
Capital Outlay, Othr Comm Srv
Capital Outlay, Food Services
Total Expenditures for Preliminary
Maintenance of Effort
Enumclaw School District No. 216
Preliminary Federal Cross-Cutting Maintenance of Effort
Fiscal Year 2012-2013
Operation
+
(plus)
+
(plus)
+
(plus)
+
(plus)
+
(plus)
+
(plus)
+
(plus)
+
(plus)
+
(plus)
=
(equals)
FY 2012 - 13
0.00
0.00
0.00
0.00
0.00
0.00
0.00
3,875.12
0.00
37,772,714.75
FY 2011 - 12
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
11,980.67
37,085,838.56
FY 12-13/FY 11-12
1.02
The amount for the current fiscal year should be at least 90 percent of the previous year's amount.
Page 2 of 2
RUN:10/31/2013 4:21:15 PM
Enumclaw School District No. 216
REPORT F-196
E.S.D.
Fiscal Year 2012-2013
121
COUNTY: 17
RUN: 10/31/2013 4:21:25 PM
King
Preliminary Vocational Education Maintenance of Effort
This is the preliminary Vocational Education Maintenance of Effort. Adjustments may be made to the data below through December following the
fiscal year end. Therefore, this may change the results to the final test completed after the December adjustments.
Description
Operation
+ (plus)
FY 2012 - 13
1,662,102.98
Program 34, Middle School Career and Technical Education?State
+ (plus)
73,451.79
0.00
Program 38, Vocational--Federal
+ (plus)
21,576.00
25,032.00
Program 39, Vocational--Other Categorical
+ (plus)
0.00
0.00
Program 45, Skills Center--State
+ (plus)
0.00
0.00
Program 31, Vocational--Basic State
FY 2011 - 12
1,678,302.24
+ (plus)
0.00
0.00
Secondary Vocational Education Revenue
- (minus)
22,654.00
25,831.00
Skills Center Revenue
- (minus)
0.00
0.00
Secondary Vocational Education Revenue
- (minus)
0.00
0.00
= equals
1,734,476.77
1,677,503.24
Program 46, Skills Center--Federal
Total Expenditures for Preliminary Maintenance of Effort
FY 12-13 / FY 11-12
This report is for information only and does not reflect on the financial condition of the district.
Page 1 of 1
1.03
REPORT F196
E.S.D.
RUN: 10/31/2013 4:21:27 PM
121
COUNTY: 17
Enumclaw School District No.216
King
Financial Edit Report Fiscal Year 2012-2013
GENERAL FUND
Type
Number
Message
Amount 1
Info
1.585
On the Special Education Maintenance of Effort test, ONE of
the values on line 5, 8, 10, OR 12 is zero or a positive
number. Your district has passed the Preliminary Special
Education MOE test. "Good job"
Info
1.588
Your district has passed the Preliminary Federal Cross-Cutting
MOE. Current year aggregate expenditures are greater than the
previous year aggregate expenditures. *Good job*
Info
1.600
On the Data Requirements for Supplemental Reports the
mitigation fees item is blank. Did your district receive
mitigation fees revenue this year?
0.00
Info
1.611
On the Data Requirements for Supplemental Reports Education
Job Funds expenditures are blank. Did your district incur
Education Job Fund expenditures?
0.00
ASSOCIATED STUDENT BODY FUND
Associated Student Body Fund:
Cleared all edits
DEBT SERVICE FUND
Debt Service Fund:
Cleared all edits
CAPITAL PROJECTS FUND
Capital Projects Fund:
Cleared all edits
Page 1 of 2
Amount 2
REPORT F196
E.S.D.
RUN: 10/31/2013 4:21:27 PM
121
COUNTY: 17
Enumclaw School District No.216
King
Financial Edit Report Fiscal Year 2012-2013
Continued
TRANSPORTATION VEHICLE FUND
Transportation Vehicle Fund:
Cleared all edits
PERMANENT FUND
Permanent Fund:
Cleared all edits
PRIVATE PURPOSE TRUST/OTHER TRUST FUND
Private Purpose Trust/Other Trust Fund:
Cleared all edits
Page 2 of 2