REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:28 AM
F-196 Annual Financial Statements
King
Fiscal Year 2010-2011
ANNUAL FINANCIAL STATEMENTS
Certification Page
Balance Sheet as of August 31, 2011-All Funds
Statement of Revenues, Expenditures, and Changes in Fund Balance For the Year Ended August 31, 2011-All Funds
Budgetary Comparison Schedules-All Funds
Statement of Fiduciary Net Assets
Statement of Changes in Fiduciary Net Assets
Schedule of Long-Term Debt
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: 12/9/2011 8:57:29 AM
F-196 ANNUAL FINANCIAL STATEMENTS FOR FISCAL YEAR 2010-2011
CERTIFICATION
The Annual Financial Statements (Report F-196) for Enumclaw School District No. 216 of King County for the fiscal year ended August 31,
2011, 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, 2010-August 31, 2011
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
Total Revenues and Other Financing
Sources
42,059,616.29
717,722.51
5,190,392.51
Total Expenditures
41,032,170.10
652,144.14
Other Financing Uses
42,689.84
Capital
Projects Fund
Transportation
Vehicle
Fund
Permanent Fund
Total
2,909,350.86
356,340.20
0.00
51,233,422.37
4,978,459.85
483,754.76
576,734.99
0.00
47,723,263.84
0.00
1,748,875.00
0.00
1,791,564.84
984,756.35
65,578.37
211,932.66
676,721.10
-220,394.79
0.00
1,718,593.69
Beginning Total Fund Balance
5,149,683.97
235,602.06
3,087,873.87
795,724.49
628,516.46
0.00
9,897,400.85
Prior Year(s) Corrections or
Restatements
0.00
0.00
0.00
0.00
0.00
0.00
0.00
6,134,440.32
301,180.43
3,299,806.53
1,472,445.59
408,121.67
0.00
11,615,994.54
Excess of Revenues/Other Financing
Sources Over/(Under) Expenditures
and Other Financing Uses
Ending Total Fund Balance
Locked Date: Nov 01, 2011
Certification Page
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:29 AM
Balance Sheet
King
Governmental Funds
August 31, 2011
General
Fund
ASB
Fund
Debt
Service
Fund
6,466,170.82
489,675.16
3,332,867.34
-510,597.67
-9,405.47
Capital
Projects
Fund
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
4,714,285.78
0.00
0.00
-254,531.72
0.00
1,674,053.75
1,447,307.21
117.77
12,286,480.96
-774,534.86
7,835,764.51
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
485,828.34
53,845.36
0.00
0.00
0.00
0.00
0.00
53,845.36
0.00
0.00
0.00
0.00
107,896.44
2,113.59
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
0.00
Prepaid Items
416,063.39
485,828.34
11,437.71
Inventory
1,581,704.25
0.00
0.00
0.00
0.00
0.00
0.00
11,437.71
211,713.35
0.00
0.00
321,723.38
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
11,328,866.78
482,383.28
5,006,921.09
2,986,193.09
416,181.16
0.00
20,220,545.40
203,779.61
19,791.20
33,060.81
62,620.17
0.00
0.00
319,251.79
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
15,164.50
0.00
0.00
0.00
0.00
0.00
0.00
3,558.65
0.00
0.00
76,277.79
6,304.40
1,940.12
Deferred Compensation Payable
0.00
Estimated Employee Benefits
Payable
0.00
Due To Other Funds
0.00
15,164.50
0.00
0.00
3,558.65
7,941.72
0.00
0.00
92,464.03
0.00
0.00
0.00
0.00
Page 1 of 2
0.00
0.00
0.00
0.00
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:29 AM
Balance Sheet
King
Governmental Funds
August 31, 2011
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
4,895,645.91
155,107.25
1,674,053.75
1,449,187.21
117.77
0.00
8,174,111.89
TOTAL LIABILITIES
5,194,426.46
181,202.85
1,707,114.56
1,513,747.50
8,059.49
0.00
8,604,550.86
32,555.00
0.00
0.00
0.00
0.00
0.00
32,555.00
242,800.00
0.00
0.00
1,431,074.21
0.00
0.00
1,673,874.21
0.00
0.00
0.00
0.00
0.00
0.00
0.00
4,050,480.01
FUND BALANCE:
Nonspendable Fund Balance
Restricted Fund Balance
Committed Fund Balance
Assigned Fund Balance
0.00
301,180.43
3,299,806.53
41,371.38
408,121.67
0.00
Unassigned Fund Balance
5,859,085.32
0.00
0.00
0.00
0.00
0.00
5,859,085.32
TOTAL FUND BALANCE
6,134,440.32
301,180.43
3,299,806.53
1,472,445.59
408,121.67
0.00
11,615,994.54
11,328,866.78
482,383.28
5,006,921.09
2,986,193.09
416,181.16
0.00
20,220,545.40
TOTAL LIABILITIES AND FUND
BALANCE
Page 2 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:30 AM
Statement of Revenues, Expenditures, and Changes in Fund Balance
King
Governmental Funds
For the Year Ended August 31, 2011
General
Fund
ASB
Fund
Debt
Service
Fund
Capital
Projects
Fund
Transportation
Vehicle
Fund
Local
10,875,090.00
717,722.51
3,398,503.52
2,909,083.39
4,676.69
17,905,076.11
State
27,156,093.60
324.15
267.47
351,663.51
27,508,348.73
Federal
2,550,690.64
0.00
0.00
0.00
2,550,690.64
Federal Stimulus
1,341,633.00
0.00
0.00
0.00
134,266.75
2,909,350.86
356,340.20
0.00
49,440,015.23
Permanent
Fund
Total
REVENUES:
Other
TOTAL REVENUES
1,341,633.00
134,266.75
42,057,773.99
717,722.51
3,398,827.67
EXPENDITURES:
CURRENT:
Regular Instruction
21,085,330.09
21,085,330.09
Federal Stimulus
1,335,222.42
1,335,222.42
Special Education
5,197,684.68
5,197,684.68
Vocational Education
1,552,309.93
1,552,309.93
0.00
0.00
1,485,162.48
1,485,162.48
400,609.35
400,609.35
50,668.46
50,668.46
Skills Center
Compensatory Programs
Other Instructional Programs
Community Services
Support Services
9,846,296.69
Student Activities/Other
9,846,296.69
652,144.14
0.00
652,144.14
CAPITAL OUTLAY:
Sites
Building
Equipment
Energy
0.00
0.00
47,943.35
47,943.35
435,811.41
435,811.41
0.00
0.00
Transportation Equipment
Other
576,734.99
576,734.99
78,886.00
78,886.00
DEBT SERVICE:
Principal
0.00
3,894,968.93
0.00
0.00
3,894,968.93
Interest and Other Charges
0.00
1,083,490.92
0.00
0.00
1,083,490.92
TOTAL EXPENDITURES
REVENUES OVER (UNDER) EXPENDITURES
41,032,170.10
652,144.14
4,978,459.85
483,754.76
576,734.99
0.00
47,723,263.84
1,025,603.89
65,578.37
-1,579,632.18
2,425,596.10
-220,394.79
0.00
1,716,751.39
Page 1 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:30 AM
Statement of Revenues, Expenditures, and Changes in Fund Balance
King
Governmental Funds
For the Year Ended August 31, 2011
General
Fund
ASB
Fund
Debt
Service
Fund
Capital
Projects
Fund
Transportation
Vehicle
Fund
Permanent
Fund
Total
OTHER FINANCING SOURCES (USES):
Bond Sales & Refunding Bond Sales
0.00
Long-Term Financing
0.00
Transfers In
Transfers Out (GL 536)
Other Financing Uses (GL 535)
Other
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,791,564.84
0.00
0.00
-42,689.84
0.00
-1,748,875.00
0.00
0.00
0.00
0.00
0.00
1,791,564.84
0.00
-1,791,564.84
0.00
1,842.30
0.00
0.00
0.00
TOTAL OTHER FINANCING SOURCES (USES)
-40,847.54
1,791,564.84
-1,748,875.00
0.00
0.00
1,842.30
EXCESS OF REVENUES/OTHER FINANCING SOURCES
OVER (UNDER) EXPENDITURES AND OTHER
FINANCING USES
984,756.35
65,578.37
211,932.66
676,721.10
-220,394.79
0.00
1,718,593.69
5,149,683.97
235,602.06
3,087,873.87
795,724.49
628,516.46
0.00
9,897,400.85
0.00
0.00
0.00
0.00
0.00
0.00
0.00
6,134,440.32
301,180.43
3,299,806.53
1,472,445.59
408,121.67
0.00
11,615,994.54
BEGINNING TOTAL FUND BALANCE
Prior Year(s) Corrections or
Restatements
ENDING TOTAL FUND BALANCE
Page 2 of 2
1,842.30
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:32 AM
Budgetary Comparison Schedule
King
General Fund
For The Year Ended August 31, 2011
REVENUES:
FINAL BUDGET
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
Local
10,713,678.00
10,875,090.00
161,412.00
State
28,689,379.00
27,156,093.60
-1,533,285.40
2,610,524.00
2,550,690.64
-59,833.36
455,230.00
1,341,633.00
886,403.00
Federal
Federal Stimulus
Other
TOTAL REVENUES
85,000.00
134,266.75
49,266.75
42,553,811.00
42,057,773.99
-496,037.01
24,142,461.00
21,085,330.09
3,057,130.91
EXPENDITURES
CURRENT:
Regular Instruction
Federal Stimulus
455,230.00
1,335,222.42
-879,992.42
Special Education
4,968,565.00
5,197,684.68
-229,119.68
Vocational Education
1,673,549.00
1,552,309.93
121,239.07
Skills Center
0.00
0.00
0.00
2,090,091.00
1,485,162.48
604,928.52
722,627.00
400,609.35
322,017.65
42,931.00
50,668.46
-7,737.46
10,291,045.00
9,846,296.69
444,748.31
78,051.00
78,886.00
-835.00
Principal
0.00
0.00
0.00
Interest and Other Charges
0.00
0.00
0.00
TOTAL EXPENDITURES
44,464,550.00
41,032,170.10
3,432,379.90
REVENUES OVER (UNDER) EXPENDITURES
-1,910,739.00
1,025,603.89
2,936,342.89
Compensatory Programs
Other Instructional Programs
Community Services
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: 12/9/2011 8:57:32 AM
Budgetary Comparison Schedule
King
General Fund
For The Year Ended August 31, 2011
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
0.00
0.00
-42,800.00
-42,689.84
110.16
Transfers Out (GL 536)
Other Financing Uses (GL 535)
0.00
0.00
0.00
Other
0.00
1,842.30
1,842.30
-42,800.00
-40,847.54
1,952.46
-1,953,539.00
984,756.35
2,938,295.35
3,700,000.00
5,149,683.97
1,449,683.97
0.00
0.00
1,746,461.00
6,134,440.32
4,387,979.32
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: 12/9/2011 8:57:43 AM
Budgetary Comparison Schedule
King
Associated Student Body Fund
For The Year Ended August 31, 2011
REVENUES:
Local
FINAL BUDGET
ACTUAL
Variance with
Final Budget
POSITIVE
(NEGATIVE)
977,142.00
717,722.51
-259,419.49
977,142.00
717,722.51
-259,419.49
949,981.00
652,144.14
297,836.86
949,981.00
652,144.14
297,836.86
27,161.00
65,578.37
38,417.37
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: 12/9/2011 8:57:43 AM
Budgetary Comparison Schedule
King
Associated Student Body Fund
For The Year Ended August 31, 2011
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
27,161.00
65,578.37
38,417.37
242,860.00
235,602.06
-7,257.94
0.00
0.00
270,021.00
301,180.43
31,159.43
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: 12/9/2011 8:57:44 AM
Budgetary Comparison Schedule
King
Debt Service Fund
For The Year Ended August 31, 2011
REVENUES:
FINAL BUDGET
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
Local
3,266,500.00
3,398,503.52
132,003.52
State
0.00
324.15
324.15
Federal
0.00
0.00
0.00
3,266,500.00
3,398,827.67
132,327.67
Principal
3,894,970.00
3,894,968.93
1.07
Interest and Other Charges
1,085,500.00
1,083,490.92
2,009.08
4,980,470.00
4,978,459.85
2,010.15
-1,713,970.00
-1,579,632.18
134,337.82
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:
TOTAL EXPENDITURES
REVENUES OVER (UNDER) EXPENDITURES
Page 1 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:44 AM
Budgetary Comparison Schedule
King
Debt Service Fund
For The Year Ended August 31, 2011
OTHER FINANCING SOURCES (USES)
FINAL BUDGET
Bond Sales and Refunding Bond Sales
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
0.00
0.00
0.00
Long-Term Financing
Transfers In
1,791,675.00
1,791,564.84
-110.16
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
1,791,675.00
1,791,564.84
-110.16
77,705.00
211,932.66
134,227.66
3,037,400.00
3,087,873.87
50,473.87
0.00
0.00
3,115,105.00
3,299,806.53
184,701.53
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: 12/9/2011 8:57:47 AM
Budgetary Comparison Schedule
King
Capital Projects Fund
For The Year Ended August 31, 2011
REVENUES:
FINAL BUDGET
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
Local
2,803,798.00
2,909,083.39
105,285.39
State
0.00
267.47
267.47
Federal
0.00
0.00
0.00
Federal Stimulus
Other
TOTAL REVENUES
0.00
0.00
0.00
2,803,798.00
2,909,350.86
105,552.86
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
1,150,000.00
47,943.35
1,102,056.65
Equipment
400,000.00
435,811.41
-35,811.41
Energy
200,000.00
0.00
200,000.00
Principal
0.00
0.00
0.00
Interest and Other Charges
0.00
0.00
0.00
TOTAL EXPENDITURES
1,750,000.00
483,754.76
1,266,245.24
REVENUES OVER (UNDER) EXPENDITURES
1,053,798.00
2,425,596.10
1,371,798.10
Building
Transportation Equipment
Other
DEBT SERVICE:
Page 1 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:47 AM
Budgetary Comparison Schedule
King
Capital Projects Fund
For The Year Ended August 31, 2011
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
0.00
0.00
-1,748,875.00
-1,748,875.00
0.00
Other Financing Uses (GL 535)
0.00
0.00
0.00
Other
0.00
0.00
0.00
-1,748,875.00
-1,748,875.00
0.00
-695,077.00
676,721.10
1,371,798.10
775,984.00
795,724.49
19,740.49
0.00
0.00
80,907.00
1,472,445.59
1,391,538.59
Transfers Out (GL 536)
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: 12/9/2011 8:57:49 AM
Budgetary Comparison Schedule
King
Transportation Vehicle Fund
For The Year Ended August 31, 2011
REVENUES:
FINAL BUDGET
Variance with
Final Budget
POSITIVE
(NEGATIVE)
ACTUAL
Local
8,500.00
4,676.69
-3,823.31
State
336,413.00
351,663.51
15,250.51
0.00
0.00
0.00
Federal
Federal Stimulus
Other
0.00
0.00
0.00
344,913.00
356,340.20
11,427.20
700,000.00
576,734.99
123,265.01
Principal
0.00
0.00
0.00
Interest and Other Charges
0.00
0.00
0.00
700,000.00
576,734.99
123,265.01
-355,087.00
-220,394.79
134,692.21
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
REVENUES OVER (UNDER) EXPENDITURES
Page 1 of 2
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:49 AM
Budgetary Comparison Schedule
King
Transportation Vehicle Fund
For The Year Ended August 31, 2011
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
0.00
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
0.00
0.00
0.00
0.00
0.00
-355,087.00
-220,394.79
134,692.21
627,085.00
628,516.46
1,431.46
0.00
0.00
271,998.00
408,121.67
136,123.67
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
Enumclaw School District
REPORT F196
E.S.D.
RUN: 12/9/2011 8:57:51 AM
Statement Of Fiduciary Net Assets
121
COUNTY: 17
No. 216
King
Fiduciary Funds
August 31, 2011
Private
Purpose Trust
ASSETS:
Other Trust
Imprest Cash
0.00
0.00
Cash On Hand
207.15
0.00
247,484.47
0.00
-4,756.99
0.00
Due From Other Funds
0.00
0.00
Accounts Receivable
0.00
0.00
Accrued Interest Receivable
0.00
0.00
Investments
0.00
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
Cash On Deposit with Cty Treas
Minus Warrants Outstanding
Accum Depreciation, Equipment
0.00
0.00
0.00
242,934.63
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
228,129.25
0.00
0.00
0.00
14,805.38
0.00
0.00
0.00
242,934.63
0.00
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:52 AM
Statement of Changes in Fiduciary Net Assets
King
Fiduciary Funds
For the Year Ended August 31, 2011
ADDITIONS:
Contributions:
Private Donations
Private Purpose
Trust
7,909.15
Employer
TOTAL CONTRIBUTIONS
0.00
0.00
Members
Other
Other Trust
0.00
0.00
0.00
7,909.15
0.00
Investment Income:
Net Appreciation (Depreciation) in Fair Value
Interest and Dividends
Less Investment Expenses
Net Investment Income
0.00
0.00
2,163.95
0.00
-33.96
0.00
2,129.99
0.00
0.00
0.00
0.00
0.00
10,039.14
0.00
Other Additions:
Rent or Lease Revenue
Total Other Additions
TOTAL ADDITIONS
DEDUCTIONS:
Benefits
0.00
Refund of Contributions
16,383.90
0.00
Administrative Expenses
0.00
0.00
Scholarships
Other
13,048.42
0.00
0.00
29,432.32
0.00
Net Increase (Decrease)
-19,393.18
0.00
Net Assets--Beginning
262,327.81
0.00
0.00
0.00
242,934.63
0.00
TOTAL DEDUCTIONS
Prior Year(s) Corrections or Restatements
NET ASSETS--ENDING
Page 1 of 1
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:53 AM
Schedule of Long-Term Debt
King
Description
Total Voted Bonds
For the Year Ended August 31, 2011
Beginning
Outstanding Debt
September 1, 2010
Amount
Issued/Increased
Amount
Redeemed/Decreased
Ending
Outstanding Debt
August 31, 2011
23,080,000.00
0.00
2,155,000.00
20,925,000.00
2,652,160.21
0.00
1,739,968.96
912,191.25
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
Compensated Absences
1,096,697.11
0.00
37,494.43
1,059,202.68
Other Long-Term Debt
0.00
0.00
0.00
0.00
1,096,697.11
0.00
37,494.43
1,059,202.68
26,828,857.32
0.00
3,932,463.39
22,896,393.93
Total Non-Voted Notes/Bonds
Other Long-Term Debt:
Total Other Long-Term Debt
TOTAL LONG-TERM DEBT
Page 1 of 1
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:54 AM
Report of Revenues and Other Financing Sources
King
For the Year Ended August 31, 2011
General
Fund
Debt
Service
Fund
Capital
Projects
Fund
Transportation
Vehicle
Fund
LOCAL TAXES
1100 Local Property Tax
8,729,333.81
3,351,115.14
2,811,070.53
158.45
0.00
0.00
0.00
0.00
7,053.75
2,952.16
2,419.13
0.00
247,393.80
24,089.00
21,454.00
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
8,983,781.36
3,378,156.30
2,834,943.66
158.45
0.00
0.00
9,079.73
4,518.24
LOCAL SUPPORT NONTAX
2100 Tuition and Fees, Unassigned
308,611.62
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
0.00
2186 Community School Tuitions and Fees
0.00
2188 Day Care Tuitions and Fees
0.00
2200 Sales of Goods, Supplies and Services, Unassigned
212,612.22
2231 Secondary Voc. Ed., Sales of Goods, Supplies and
Services
24,050.92
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
18,637.82
713,684.78
42,422.09
2400 Interfund Loan Interest Earnings
2500 Gifts and Donations
0.00
227,076.29
0.00
0.00
2600 Fines and Damages
2700 Rentals and Leases
2800 Insurance Recoveries
2900 Local Support Nontax, Unassigned
6,309.84
94,588.66
0.00
0.00
0.00
22,560.00
0.00
0.00
0.00
0.00
42,500.00
0.00
20,347.22
74,139.73
15,074.77
225,646.10
2910 E-rate
2000 Total Local Support Nontax
20,347.22
0.00
2,593.53
1,891,308.64
Page 1 of 7
0.00
4,518.24
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:54 AM
Report of Revenues and Other Financing Sources
King
For the Year Ended August 31, 2011
General
Fund
Debt
Service
Fund
Capital
Projects
Fund
Transportation
Vehicle
Fund
STATE, GENERAL PURPOSE
3100 Apportionment
20,233,498.13
3121 Special Education - General Apportionment
711,485.03
3300 Local Effort Assistance
816,098.36
3600 State Forests
786.33
3900 Other State General Purpose, Unassigned
3000 Total State, General Purpose
324.15
267.47
0.00
0.00
0.00
21,761,867.85
324.15
267.47
STATE, SPECIAL PURPOSE
4100 Special Purpose, Unassigned
4121 Special Education
227,500.00
0.00
2,824,378.26
4126 State Institutions, Special Education
0.00
4130 State Funding Assistance—Paid Direct to District
0.00
4134 Middle School Career and Technical Education
4155 Learning Assistance
0.00
344,793.35
4156 State Institutions, Centers and Homes, Delinquent
4158 Special and Pilot Programs
0.00
375,208.46
4159 Juveniles in Adult Jails
0.00
4163 Promoting Academic Success
4165 Transitional Bilingual
0.00
156,026.47
4166 Student Achievement
4174 Highly Capable
0.00
0.00
4188 Day Care
4199 Transportation - Operations
0.00
40,089.35
4175 Professional Development
4198 School Food Service
0.00
0.00
19,722.14
1,406,507.72
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
Page 2 of 7
0.00
0.00
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:54 AM
Report of Revenues and Other Financing Sources
King
For the Year Ended August 31, 2011
General
Fund
Debt
Service
Fund
Capital
Projects
Fund
Transportation
Vehicle
Fund
STATE, SPECIAL PURPOSE
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
4000 Total State, Special Purpose
351,663.51
5,394,225.75
0.00
351,663.51
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
12,468.14
0.00
0.00
5600 Qualified Bond Interest Credit
0.00
0.00
5000 Total Federal, General Purpose
12,468.14
0.00
5500 Federal Forests
FEDERAL, SPECIAL PURPOSE
6100 Special Purpose, OSPI, Unassigned
6111 Federal Stimulus-Title I
0.00
236,296.00
6112 Federal Stimulus-School Improvement
0.00
6113 Federal Stimulus-State Fiscal Stabilization Fund
884,046.00
6114 Federal Stimulus-IDEA
221,291.00
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
1,220,700.00
21,799.00
6146 Skills Center
0.00
6151 ESEA Disadvantaged, Fed
246,457.90
6152 Other Title, ESEA Fed
259,405.64
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
0.00
Page 3 of 7
0.00
0.00
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:54 AM
Report of Revenues and Other Financing Sources
King
For the Year Ended August 31, 2011
General
Fund
Debt
Service
Fund
Capital
Projects
Fund
FEDERAL, SPECIAL PURPOSE
6164 Limited English Proficiency
42,274.00
6167 Indian Education, JOM
0.00
6168 Indian Education, ED
0.00
6176 Targeted Assistance
0.00
6178 Youth Training Programs
0.00
6188 Day Care
0.00
6189 Other Community Services
6198 School Food Services
0.00
563,803.42
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
0.00
6268 Indian Education - ED
0.00
19,750.00
6276 Targeted Assistance
0.00
6278 Youth Training, Direct Grants
0.00
Page 4 of 7
Transportation
Vehicle
Fund
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:54 AM
Report of Revenues and Other Financing Sources
King
For the Year Ended August 31, 2011
General
Fund
Debt
Service
Fund
Capital
Projects
Fund
FEDERAL, SPECIAL PURPOSE
6288 Day Care
0.00
6289 Other Community Services
0.00
6298 School Food Services
0.00
6299 Transportation - Operations
0.00
6300 Federal Grants Through Other Agencies, Unassigned
0.00
6310 Medicaid Administrative Match
33,468.19
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
6321 Special Education - Medicaid Reimbursement
0.00
44,792.79
6324 Special Education - Supplemental
0.00
6338 Secondary Vocational Education
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
0.00
6998 USDA Commodities
85,771.56
Page 5 of 7
0.00
Transportation
Vehicle
Fund
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:54 AM
Report of Revenues and Other Financing Sources
King
For the Year Ended August 31, 2011
General
Fund
Debt
Service
Fund
Capital
Projects
Fund
FEDERAL, SPECIAL PURPOSE
6000 Total Federal, Special Purpose
3,879,855.50
Page 6 of 7
0.00
Transportation
Vehicle
Fund
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:54 AM
Report of Revenues and Other Financing Sources
King
For the Year Ended August 31, 2011
General
Fund
Debt
Service
Fund
Capital
Projects
Fund
Transportation
Vehicle
Fund
REVENUES FROM OTHER SCHOOL DISTRICTS
7100 Program Participation, Unassigned
45,275.15
7121 Special Education
23,291.69
7131 Vocational Education
0.00
7145 Skills Center
0.00
7163 Promoting Academic Success
0.00
7189 Other Community Services
0.00
7197 Support Services
0.00
7198 School Food Services
7199 Transportation
0.00
65,699.91
7301 Nonhigh Participation
7000 Total Revenues From Other School Districts
0.00
0.00
134,266.75
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
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
1,842.30
0.00
0.00
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
0.00
1,791,564.84
0.00
0.00
1,842.30
1,791,564.84
0.00
0.00
42,059,616.29
5,190,392.51
2,909,350.86
356,340.20
9000 Total Other Financing Sources
TOTAL REVENUES AND OTHER FINANCING SOURCES
Page 7 of 7
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:55 AM
Program/Activity/Object Report
King
For the Year Ended August 31, 2011
PROGRAM EXPENDITURE SUMMARY
NO. PROGRAM TITLE
01 Basic Education
02 ALE
11 Stim, Title I
12 Stim, Schl Imprv
ACTIVITY EXPENDITURE SUMMARY
AMOUNT
NO. ACTIVITY TITLE
21,116,257.83
.00
233,035.70
.00
13 Federal Stimulus - SFSF
and Education Jobs
884,046.00
14 Stim, IDEA
218,140.72
18 Stim, Compt Grants
.00
19 Stim, Other
OBJECT EXPENDITURE SUMMARY
AMOUNT
NO. OBJECT TITLE
AMOUNT
11 Bd of Dir
190,877.39
0 Debit Transfer
107,665.81
12 Supt Off
282,662.56
1 Credit Transfer
13 Busns Off
517,238.15
2 Cert. Salaries
14 HR
368,014.53
3 Class. Salaries
7,284,439.68
-107,665.81
17,631,288.19
15 Pblc Rltn
14,213.14
4 Employee Benefits
8,129,944.02
21 Supv Inst
613,771.49
5 Supplies / Materials
2,366,911.33
22 Lrn Resrc
645,553.64
7 Purchased Services
5,493,704.08
23 Princ Off
2,468,119.71
.00
24 Guid/Coun
782,193.38
21 Sp Ed, Sup, St
3,977,429.08
25 Pupil M/S
24 Sp Ed, Sup, Fed
1,220,255.60
26 Health
26 Sp Ed, Inst, St
.00
27 Teaching
24,017,141.39
29 Sp Ed, Oth, Fed
.00
28 Extracur
814,131.54
1,530,851.93
29 Pmt to SD
232,174.63
.00
41 Supervisn
105,590.48
42 Food
694,525.87
31 Voc, Basic, St
34 MidSchCar/Tec
38 Voc, Fed
21,458.00
266,456.23
1,240,460.48
39 Voc, Other
.00
44 Operation
687,346.59
45 Skil Cnt, Bas, St
.00
49 Transfers
-4,588.50
46 Skill Cntr, Fed
.00
51 Supervisn
205,867.63
51 ESEA Disadvanted, Fed
242,600.55
52 Operation
1,821,938.04
52 Other Title, ESEA, Fed
255,346.08
53 Maintnce
256,862.78
53 ESEA Migrant, Federal
.00
56 Insurance
65,707.19
54 Read First, Fed
.00
59 Transfers
-103,077.31
337,505.04
61 Supv Bldg
55 LAP
56 St In, Ctr/Hm, D
.00
62 Grnd Mnt
57 St In, N/D, Fed
.00
63 Oper Bldg
58 Sp/Plt Pgm, St
364,661.16
.00
302,238.45
1,595,013.58
64 Maintnce
957,971.03
59 Inst. JAJ
.00
65 Utilities
61 Head Start, Fed
.00
67 Bldg Secu
8,209.71
62 MS, Pro Dv, Fed
.00
68 Insurance
258,655.80
63 PAS
.00
72 Info Sys
628,982.10
41,819.36
73 Printing
.00
74 Warehouse
.00
64 LEP, Fed
65 Tran Biling, St
135,273.44
66 Stu Achvmnt, St
.00
1,045,432.91
75 Mtr Pool
52,485.49
Page 1 of 2
8 Travel
46,996.80
9 Capital Outlay
78,886.00
TOTAL ALL OBJECTS
41,032,170.10
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:55 AM
Program/Activity/Object Report
King
For the Year Ended August 31, 2011
PROGRAM EXPENDITURE SUMMARY
NO. PROGRAM TITLE
67 Ind Ed, Fd, JOM
ACTIVITY EXPENDITURE SUMMARY
AMOUNT
NO. ACTIVITY TITLE
.00
AMOUNT
83 Interest
.00
68 Ind Ed, Fd, ED
19,750.00
84 Principal
.00
69 Comp, Othr
88,206.85
85 Debt Expn
.00
.00
91 Publ Actv
.00
71 Traffic Safety
73 Summer School
74 Highly Capable
.00
75 Prof Dev, State
.00
76 Target Asst, Fed
.00
78 Yth Trg Pm, Fed
.00
79 Inst Pgm, Othr
359,369.55
81 Public Radio/TV
.00
86 Comm Schools
.00
88 Day Care
89 Othr Comm Srv
.00
50,668.46
97 Distwide Suppt
6,157,956.78
98 Schl Food Serv
1,482,874.44
99 Pupil Transp
2,253,423.73
TOTAL ALL PROGRAMS
TOTAL ALL ACTIVITIES
41,239.80
41,032,170.10
Page 2 of 2
41,032,170.10
REPORT F196
Enumclaw School District No. 216
E.S.D.
F-196 Annual Financial Statements
121
COUNTY: 17
King
RUN: 12/9/2011 8:57:56 AM
Fiscal Year 2010-2011
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: 12/9/2011 8:57:56 AM
For the Year Ended August 31, 2011
(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
290,709.08
0.00
117,130.20
90,439.92
59,404.57
1,869.85
21,778.92
85.62
0.00
22 Lrn Resrc
394,468.65
0.00
263,730.09
6,191.37
67,299.05
55,061.72
2,056.65
129.77
0.00
23 Princ Off
2,442,441.38
0.00
1,180,870.26
638,367.37
558,313.68
28,692.76
34,235.56
1,961.75
0.00
24 Guid/Coun
697,620.10
0.00
509,887.90
29,770.15
155,517.29
1,886.27
271.01
287.48
0.00
25 Pupil M/S
247,937.30
0.00
0.00
160,769.63
86,721.36
446.31
0.00
0.00
0.00
26 Health
239,651.11
0.00
27,768.37
135,435.84
65,386.14
7,856.63
1,692.97
1,511.16
0.00
27 Teaching
16,333,427.86
7,375.36
10,770,506.74
316,859.70
3,219,208.89
547,371.52 1,434,191.31
6,986.60
30,927.74
28 Extracur
301,102.92
45,160.45
163,617.75
18,763.67
26,605.19
3,043.41
0.00
29 Pmt to SD
168,899.43
14,005.79
30,927.74
01 TOTAL
21,116,257.83
30,271.57
13,640.88
Travel
Outlay
168,899.43
52,535.81
13,033,511.31
1,396,597.65
Page 1 of 22
4,238,456.17
673,456.63 1,676,766.73
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 11 - Federal Stimulus - Title I
COUNTY: 17 King
RUN: 12/9/2011 8:57:56 AM
For the Year Ended August 31, 2011
(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
27 Teaching
233,035.70
0.00
121,361.54
41,458.98
59,577.22
10,595.96
0.00
42.00
0.00
233,035.70
0.00
121,361.54
41,458.98
59,577.22
10,595.96
0.00
42.00
0.00
11 TOTAL
Page 2 of 22
Travel
Outlay
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 13 - Federal Stimulus - Fiscal Stabilization and Education Jobs (formerly SFSF)
COUNTY: 17 King
RUN: 12/9/2011 8:57:56 AM
For the Year Ended August 31, 2011
(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
22 Lrn Resrc
251,084.99
0.00
72,908.13
97,821.04
80,355.82
0.00
0.00
0.00
0.00
23 Princ Off
25,678.33
0.00
20,785.77
0.00
4,892.56
0.00
0.00
0.00
0.00
27 Teaching
59,466.39
0.00
46,152.00
0.00
13,314.39
0.00
0.00
0.00
0.00
28 Extracur
493,798.44
0.00
0.00
436,387.10
57,411.34
0.00
0.00
0.00
0.00
54,017.85
0.00
34,938.88
19,078.97
0.00
0.00
0.00
0.00
884,046.00
0.00
139,845.90
569,147.02
175,053.08
0.00
0.00
0.00
0.00
63 Oper Bldg
13 TOTAL
Page 3 of 22
Travel
Outlay
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 14 - Federal Stimulus - IDEA
COUNTY: 17 King
RUN: 12/9/2011 8:57:56 AM
For the Year Ended August 31, 2011
(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
26 Health
197,640.00
0.00
149,670.39
0.00
47,969.61
0.00
0.00
0.00
0.00
20,500.72
57.74
1,415.34
1,278.36
389.91
12,546.47
4,812.90
0.00
0.00
218,140.72
57.74
151,085.73
1,278.36
48,359.52
12,546.47
4,812.90
0.00
0.00
27 Teaching
14 TOTAL
Page 4 of 22
Travel
Outlay
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 21 - Special Education, Supplemental, State
COUNTY: 17 King
RUN: 12/9/2011 8:57:56 AM
For the Year Ended August 31, 2011
(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
219,618.82
0.00
120,380.63
47,839.30
43,209.96
2,694.76
3,792.35
1,701.82
0.00
24 Guid/Coun
1,567.50
0.00
0.00
0.00
0.00
0.00
1,567.50
0.00
0.00
25 Pupil M/S
26 Health
27 Teaching
29 Pmt to SD
21 TOTAL
Travel
Outlay
12,341.88
0.00
0.00
9,888.54
2,453.34
0.00
0.00
0.00
0.00
654,251.28
0.00
251,439.03
29,105.37
80,119.32
7,712.71
285,093.32
781.53
0.00
3,063,068.35
25,206.33
1,297,538.53
696,101.96
755,997.70
15,458.87
270,516.92
2,248.04
0.00
4,731.39
0.00
26,581.25
3,977,429.08
26,581.25
25,206.33
1,669,358.19
782,935.17
Page 5 of 22
881,780.32
25,866.34
587,551.34
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 24 - Special Education, Supplemental, Federal
COUNTY: 17 King
Activity
25 Pupil M/S
26 Health
27 Teaching
29 Pmt to SD
24 TOTAL
RUN: 12/9/2011 8:57:56 AM
For the Year Ended August 31, 2011
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
51.65
0.00
0.00
44.97
6.68
0.00
0.00
0.00
0.00
148,918.09
0.00
82,122.17
0.00
28,563.15
965.90
37,266.87
0.00
0.00
1,034,591.91
0.00
204,475.30
377,268.07
264,313.14
0.00
188,535.40
0.00
0.00
0.00
0.00
36,693.95
1,220,255.60
36,693.95
0.00
286,597.47
377,313.04
Page 6 of 22
292,882.97
965.90
262,496.22
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 31 - Vocational, Basic, State
COUNTY: 17 King
Activity
RUN: 12/9/2011 8:57:56 AM
For the Year Ended August 31, 2011
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
95,905.27
0.00
53,096.88
17,309.52
19,345.39
1,251.87
3,199.28
1,702.33
0.00
24 Guid/Coun
78,805.78
305.12
58,515.26
0.00
18,287.69
182.56
1,420.00
95.15
0.00
27 Teaching
1,337,210.02
2,213.99
836,031.03
9,189.10
248,631.74
178,334.90
56,844.21
5,965.05
0.00
28 Extracur
18,930.86
0.00
16,671.92
0.00
2,258.94
0.00
0.00
0.00
0.00
1,530,851.93
2,519.11
964,315.09
26,498.62
288,523.76
179,769.33
61,463.49
7,762.53
0.00
31 TOTAL
Page 7 of 22
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 38 - Vocational, Federal
COUNTY: 17 King
Activity
27 Teaching
38 TOTAL
RUN: 12/9/2011 8:57:56 AM
For the Year Ended August 31, 2011
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
21,458.00
0.00
0.00
14,027.00
7,431.00
0.00
0.00
0.00
0.00
21,458.00
0.00
0.00
14,027.00
7,431.00
0.00
0.00
0.00
0.00
Page 8 of 22
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
27 Teaching
51 TOTAL
RUN: 12/9/2011 8:57:56 AM
For the Year Ended August 31, 2011
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
2,747.46
0.00
2,400.00
0.00
322.83
0.00
24.63
0.00
0.00
239,853.09
0.00
137,918.46
28,041.87
47,804.10
17,528.81
6,934.92
1,624.93
0.00
242,600.55
0.00
140,318.46
28,041.87
48,126.93
17,528.81
6,959.55
1,624.93
0.00
Page 9 of 22
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
RUN: 12/9/2011 8:57:56 AM
For the Year Ended August 31, 2011
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
2,038.52
0.00
1,800.00
0.00
238.52
0.00
0.00
0.00
0.00
24 Guid/Coun
4,200.00
0.00
0.00
0.00
0.00
0.00
4,200.00
0.00
0.00
249,107.56
0.00
87,975.47
0.00
12,687.38
15,580.38
132,638.36
225.97
0.00
255,346.08
0.00
89,775.47
0.00
12,925.90
15,580.38
136,838.36
225.97
0.00
27 Teaching
52 TOTAL
Page 10 of 22
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
55 TOTAL
RUN: 12/9/2011 8:57:56 AM
For the Year Ended August 31, 2011
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
2,722.61
0.00
2,400.00
0.00
322.61
0.00
0.00
0.00
0.00
334,782.43
0.00
127,364.31
99,091.35
82,919.17
9,680.29
15,727.31
0.00
0.00
337,505.04
0.00
129,764.31
99,091.35
83,241.78
9,680.29
15,727.31
0.00
0.00
Page 11 of 22
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 58 - Special and Pilot Programs, State
COUNTY: 17 King
RUN: 12/9/2011 8:57:56 AM
For the Year Ended August 31, 2011
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
Transfer
Salaries
Salaries
Benefits
Materials
Services
(8)
(9)
Capital
Activity
Total
Transfer
27 Teaching
364,661.16
3,899.12
170,055.00
109,451.90
53,988.34
19,147.08
6,708.34
1,411.38
0.00
364,661.16
3,899.12
170,055.00
109,451.90
53,988.34
19,147.08
6,708.34
1,411.38
0.00
58 TOTAL
Page 12 of 22
Travel
Outlay
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 64 - Limited English Proficiency, Federal
COUNTY: 17 King
Activity
27 Teaching
64 TOTAL
RUN: 12/9/2011 8:57:56 AM
For the Year Ended August 31, 2011
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
41,819.36
0.00
18,695.06
10,192.45
9,862.87
2,871.12
42.37
155.49
0.00
41,819.36
0.00
18,695.06
10,192.45
9,862.87
2,871.12
42.37
155.49
0.00
Page 13 of 22
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 65 - Transitional Bilingual, State
COUNTY: 17 King
RUN: 12/9/2011 8:57:56 AM
For the Year Ended August 31, 2011
(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
135,273.44
0.00
15,914.21
71,853.84
47,261.67
10.85
200.35
32.52
0.00
135,273.44
0.00
15,914.21
71,853.84
47,261.67
10.85
200.35
32.52
0.00
65 TOTAL
Page 14 of 22
Travel
Outlay
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: 12/9/2011 8:57:56 AM
For the Year Ended August 31, 2011
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
19,750.00
0.00
493.66
12,601.21
6,655.13
0.00
0.00
0.00
0.00
19,750.00
0.00
493.66
12,601.21
6,655.13
0.00
0.00
0.00
0.00
Page 15 of 22
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 69 - Compensatory, Other
COUNTY: 17 King
Activity
21 Supv Inst
27 Teaching
69 TOTAL
RUN: 12/9/2011 8:57:56 AM
For the Year Ended August 31, 2011
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
29.73
0.00
0.00
0.00
0.00
0.00
29.73
0.00
0.00
88,177.12
1,018.34
2,121.15
43,094.99
12,465.02
7,528.59
17,737.30
4,211.73
0.00
88,206.85
1,018.34
2,121.15
43,094.99
12,465.02
7,528.59
17,767.03
4,211.73
0.00
Page 16 of 22
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 74 - Highly Capable
COUNTY: 17 King
Activity
27 Teaching
74 TOTAL
RUN: 12/9/2011 8:57:56 AM
For the Year Ended August 31, 2011
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
41,239.80
0.00
30,222.29
0.00
9,451.81
1,565.70
0.00
0.00
0.00
41,239.80
0.00
30,222.29
0.00
9,451.81
1,565.70
0.00
0.00
0.00
Page 17 of 22
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 79 - Instructional Programs, Other
COUNTY: 17 King
RUN: 12/9/2011 8:57:56 AM
For the Year Ended August 31, 2011
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
(3)
Employee
(4)
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Salaries
Salaries
Benefits
Materials
Services
Travel
(9)
Capital
Activity
Total
Transfer
27 Teaching
359,369.55
2,075.36
241,970.64
551.27
69,165.10
566.59
44,722.39
318.20
0.00
359,369.55
2,075.36
241,970.64
551.27
69,165.10
566.59
44,722.39
318.20
0.00
79 TOTAL
Page 18 of 22
Outlay
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 89 - Other Community Services
COUNTY: 17 King
Activity
RUN: 12/9/2011 8:57:56 AM
For the Year Ended August 31, 2011
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
40,348.93
20,354.00
12,644.64
3,113.84
4,236.45
0.00
0.00
0.00
0.00
28 Extracur
299.32
0.00
0.00
299.32
0.00
0.00
0.00
0.00
0.00
6,027.88
3,992.33
0.00
0.00
0.00
0.00
9,441.04
8,228.78
0.00
0.00
0.00
0.00
63 Oper Bldg
10,020.21
0.00
89 TOTAL
50,668.46
20,354.00
12,644.64
Page 19 of 22
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 97 - Districtwide Support
COUNTY: 17 King
For the Year Ended August 31, 2011
(3)
RUN: 12/9/2011 8:57:56 AM
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
Employee
(4)
Supplies /
(5)
Purchased
(7)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(8)
(9)
Capital
Activity
Total
11 Bd of Dir
190,877.39
0.00
0.00
0.00
808.76
185,235.07
4,833.56
0.00
12 Supt Off
282,662.56
0.00
167,418.04
56,382.24
46,474.26
3,329.09
6,966.72
2,092.21
0.00
13 Busns Off
517,238.15
0.00
121,292.21
235,575.07
102,337.52
14,155.29
41,729.93
2,148.13
0.00
14 HR
368,014.53
0.00
124,527.82
121,679.20
71,679.10
3,257.97
46,537.54
332.90
0.00
0.00
15 Pblc Rltn
62 Grnd Mnt
63 Oper Bldg
64 Maintnce
Travel
Outlay
14,213.14
0.00
3,754.55
638.59
220.00
9,600.00
0.00
0.00
302,238.45
0.00
154,962.74
81,806.06
35,488.65
24,937.12
0.00
5,043.88
1,530,975.52
0.00
988,030.31
449,285.40
92,900.18
615.83
143.80
0.00
71,501.56
957,971.03
0.00
0.00
126,498.88
45,445.86
671,351.59
258.76
42,914.38
1,045,432.91
0.00
0.00
0.00
0.00
0.00 1,045,432.91
0.00
0.00
67 Bldg Secu
8,209.71
0.00
0.00
0.00
0.00
8,209.71
0.00
0.00
68 Insurance
258,655.80
0.00
0.00
258,655.80
72 Info Sys
628,982.10
0.00
0.00
5,017.81
181,355.34
52,485.49
0.00
0.00
0.00
26,009.44
14,861.12
2,898.92
8,716.01
0.00
0.00
6,157,956.78
0.00
0.00
413,238.07
2,049,542.74
917,811.31
229,578.23 2,489,343.57
10,484.60
47,958.26
65 Utilities
75 Mtr Pool
97 TOTAL
0.00
336,650.31
Page 20 of 22
105,283.40
0.00
675.24
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, 2011
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
Employee
Supplies /
Purchased
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
0.00
69,599.91
Activity
Total
41 Supervisn
105,590.48
0.00
42 Food
694,525.87
0.00
44 Operation
687,346.59
0.00
49 Transfers
-4,588.50
98 TOTAL
1,482,874.44
(3)
(4)
RUN: 12/9/2011 8:57:56 AM
32,885.36
(5)
(7)
1,889.01
1,059.20
686,509.93
8,015.94
(8)
(9)
Capital
Travel
Outlay
157.00
0.00
395,096.23
220,392.91
46,516.84
23,798.31
1,542.30
0.00
464,696.14
253,278.27
734,915.78
32,873.45
1,699.30
0.00
-4,588.50
0.00
-4,588.50
0.00
Page 21 of 22
REPORT F196
Enumclaw School District No. 216
E.S.D. 121
PROGRAM 99 - Pupil Transportation
COUNTY: 17 King
For the Year Ended August 31, 2011
Activity
Total
(3)
(4)
RUN: 12/9/2011 8:57:56 AM
(0)
(1)
(2)
Debit
Credit
Cert.
Class.
Employee
Supplies /
(5)
Purchased
(7)
(8)
Transfer
Transfer
Salaries
Salaries
Benefits
Materials
Services
(9)
Capital
Travel
Outlay
25 Pupil M/S
6,125.40
0.00
0.00
3,869.23
2,256.17
0.00
0.00
0.00
0.00
51 Supervisn
205,867.63
0.00
0.00
140,900.85
48,177.72
3,124.93
13,373.16
290.97
0.00
52 Operation
1,821,938.04
0.00
923,342.78
512,552.60
330,975.07
55,067.59
0.00
0.00
256,862.78
0.00
108,512.18
42,430.58
90,637.28
15,282.74
0.00
0.00
290.97
0.00
53 Maintnce
56 Insurance
65,707.19
59 Transfers
-103,077.31
99 TOTAL
2,253,423.73
65,707.19
-103,077.31
0.00
-103,077.31
0.00
1,176,625.04
Page 22 of 22
605,417.07
424,737.28
149,430.68
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:57:58 AM
Data Requirements for Supplemental Reports
King
For the Year Ended August 31, 2011
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.
2,593.53
B.
Enter the number of learning improvement days provided by the school district to
certificated instructional staff in the 2010-2011 school year as defined by the WAC 392140-950 through 967. The districts's funding for learning improvement days for FY 20102011 is zero.
0.00
C.
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
108,615.85
D.
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
E.
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
F.
Enter the amount of Program 13 expenditures related to the Education Job Funds.
884,046.00
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, 2011
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.
860.08
Teacher Assistance Program (total expenditures)
All districts that received a teacher assistance program allocation in revenue account 415802
are required to report total expenditures for stipends, training, travel to training, substitute
reimbursement for observation and benefits. These expenditures incurred during the period of
July 1, 2010 through August 31, 2011
3.
RUN: 12/9/2011 8:57:58 AM
Indirect Rate for State Revenue Recoveries (b/c) (SYSTEM CALCULATED)
a) Total All Programs (SYSTEM CALCULATED)
0.00
0.177
41,032,170.10
b) Total Program 97 Districtwide Support (SYSTEM CALCULATED)
6,157,956.78
c) Total All Programs less Program 97 Districtwide Support (a-b) (SYSTEM CALCULATED)
Page 1 of 1
34,874,213.32
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
King
RUN: 12/9/2011 8:57:59 AM
Data Requirements for Calculating Federal Indirect Cost Rate
Including Fixed with Carry-Forward
For the Year Ended August 31, 2011
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.
1,855.16
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: 12/9/2011 8:57:59 AM
Data Requirements for Calculating Federal Indirect Cost Rate
Including Fixed with Carry-Forward
For the Year Ended August 31, 2011
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: 12/9/2011 8:58:00 AM
Data Requirements for Calculating Federal Indirect Cost Rate
Including Fixed with Carry-Forward
King
For the Year Ended August 31, 2011
INDIRECT EXPENDITURES
18.
Audit costs recorded in Program 97, Activity 11, Board of Directors, and not directly charged to another program.
20,024.92
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.
5,458.78
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.
13,993.14
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.
542,969.63
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: 12/9/2011 8:58:00 AM
Data Requirements for Calculating Federal Indirect Cost Rate
Including Fixed with Carry-Forward
King
For the Year Ended August 31, 2011
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: 12/9/2011 8:58:00 AM
Fiscal Year 2010-2011
King
Schedule for Determining School District Federal Restricted Indirect Cost Rate
Including Fixed With Carry-Forward Calculation for Fiscal Year 2012-13
---TOTAL
PROGRAM
EXPENDITURE
S
CAPITAL
OUTLAY
EXCLUDED
----
DEBT
SERVICE
DISTORTING
ITEMS
(ADDED TO BASE)
UNALLOWABLE
(POOL)
INDIRECT
EXPENDITURES
(BASE)
DIRECT
EXPENDITURES
PROGRAM AND ACTIVITY TITLES
TOTAL PROGRAMS 01-89, 98, 99
34,874,213.32
30,927.74
694,525.87
34,148,759.71
11 Board of Directors
190,877.39
0.00
0.00
165,393.69
12 Superintendent's Office
282,662.56
0.00
1,855.16
280,807.40
13 Business Office
517,238.15
0.00
0.00
517,238.15
14 Human Resources
368,014.53
0.00
0.00
368,014.53
14,213.14
0.00
0.00
0.00
0.00
PROGRAM 97 ACTIVITIES
15 Public Relations
25 Pupil Management and Safety
61 Supervision
62 Grounds Maintenance
63 Operation of Buildings
64 Maintenance
25,483.70
0.00
220.00
13,993.14
0.00
0.00
0.00
0.00
0.00
0.00
0.00
302,238.45
5,043.88
0.00
297,194.57
0.00
1,530,975.52
0.00
0.00
1,530,975.52
0.00
957,971.03
42,914.38
0.00
915,056.65
0.00
1,045,432.91
0.00
0.00
1,045,432.91
0.00
8,209.71
0.00
0.00
8,209.71
0.00
68 Insurance
258,655.80
0.00
0.00
258,655.80
0.00
72 Information Systems
628,982.10
0.00
0.00
86,012.47
542,969.63
0.00
0.00
0.00
65 Utilities
67 Building and Property
Security
73 Printing
74 Warehousing
0.00
0.00
0.00
0.00
0.00
52,485.49
0.00
0.00
52,485.49
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
6,157,956.78
47,958.26
0.00
75 Motor Pool
Total Program 97
Page 1 of 2
1,855.16
4,587,958.72
1,520,184.64
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:58:00 AM
Fiscal Year 2010-2011
King
Schedule for Determining School District Federal Restricted Indirect Cost Rate
Including Fixed With Carry-Forward Calculation for Fiscal Year 2012-13
----
Sub-Total All Programs
TOTAL
PROGRAM
EXPENDITURE
S
41,032,170.10
CAPITAL
OUTLAY
EXCLUDED
----
DEBT
SERVICE
78,886.00
0.00
DISTORTING
ITEMS
(ADDED TO BASE)
UNALLOWABLE
696,381.03
Unallowable Costs
TOTALS
(POOL)
INDIRECT
EXPENDITURES
(BASE)
DIRECT
EXPENDITURES
1,520,184.64
34,148,759.71
-4,587,958.72
41,032,170.10
78,886.00
0.00
696,381.03
*** FIXED WITH CARRY-FORWARD RESTRICTED INDIRECT RATE CALCULATION ***
FY 08-09
1. FY 08-09 INDIRECT EXPENDITURES
1,091,439.04
2. FY 08-09 DIRECT EXPENDITURES
40,392,995.26
3. FY 08-09 OVER/UNDER RECOVERY (CALCULATED)
-447,296.60
4. FY 08-09 TOTAL POOL (LINE 1 + LINE 3)
644,142.44
5. CALCULATED FY 08-09 RESTRICTED INDIRECT RATE TO BE USED IN FY 10-11
0.0159
FY 10-11
6. FY 10-11 INDIRECT EXPENDITURES FROM COLUMN 6
1,520,184.64
7. FY 08-09 OVER/UNDER RECOVERY (LINE 3)
-447,296.60
8. FY 10-11 ADJUSTED IND POOL (LINE 6 + LINE 7)
1,072,888.04
9. FY 10-11 DIRECT EXPENDITURES FROM COLUMN 7
38,736,718.43
10. FY 10-11 RESTRICTED INDIRECT RATE (LINE 5)
0.0159
11. FY 10-11 AMOUNT RECOVERED (LINE 9 * LINE 10)
615,913.82
12. FY 10-11 OVER/UNDER RECOVER (LINE 8 - LINE 11)
456,974.22
13. FY 10-11 TOTAL POOL (LINE 6 + LINE 12)
1,977,158.86
14. CALCULATED FY 10-11 RESTRICTED INDIRECT RATE TO BE USED IN FY 12-13
(LINE 13 / LINE 9)
Page 2 of 2
0.0510
4,587,958.72
1,520,184.64
38,736,718.43
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:58:01 AM
Fiscal Year 2010-2011
King
Schedule for Determining School District Federal Unrestricted Indirect Cost Rate
Including Fixed With Carry-Forward Calculation for FY 2012-2013
---TOTAL
PROGRAM
EXPENDITURE
S
CAPITAL
OUTLAY
EXCLUDED
----
DEBT
SERVICE
DISTORTING
ITEMS
(ADDED TO BASE)
UNALLOWABLE
(POOL)
INDIRECT
EXPENDITURES
(BASE)
DIRECT
EXPENDITURES
PROGRAM AND ACTIVITY TITLES
Total Programs 01-89, 98, 99
34,874,213.32
30,927.74
694,525.87
34,148,759.71
11 Board of Directors
190,877.39
0.00
0.00
12 Superintendents Office
282,662.56
0.00
1,855.16
280,807.40
13 Business Office
517,238.15
0.00
0.00
517,238.15
14 Human Resources
368,014.53
0.00
0.00
14,213.14
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
302,238.45
5,043.88
0.00
297,194.57
1,530,975.52
0.00
0.00
1,530,975.52
957,971.03
42,914.38
0.00
915,056.65
1,045,432.91
0.00
0.00
1,045,432.91
8,209.71
0.00
0.00
8,209.71
68 Insurance
258,655.80
0.00
0.00
258,655.80
72 Information Systems
628,982.10
0.00
0.00
628,982.10
73 Printing
0.00
0.00
0.00
0.00
74 Warehousing
0.00
0.00
0.00
0.00
52,485.49
0.00
0.00
52,485.49
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
6,157,956.78
47,958.26
0.00
PROGRAM 97 ACTIVITIES
15 Public Relations
25 Pupil Management and Safety
61 Supervision
62 Grounds Maintenance
63 Operation of Buildings
64 Maintenance
65 Utilities
67 Building and Property
Security
75 Motor Pool
Total Program 97
165,393.69
368,014.53
220.00
Page 1 of 2
1,855.16
25,483.70
13,993.14
0.00
165,613.69
5,942,529.67
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:58:01 AM
Fiscal Year 2010-2011
King
Schedule for Determining School District Federal Unrestricted Indirect Cost Rate
Including Fixed With Carry-Forward Calculation for FY 2012-2013
----
Sub-Total All Programs
TOTAL
PROGRAM
EXPENDITURE
S
41,032,170.10
CAPITAL
OUTLAY
EXCLUDED
----
DEBT
SERVICE
78,886.00
0.00
DISTORTING
ITEMS
696,381.03
Unallowable Costs
Totals
(ADDED TO BASE)
UNALLOWABLE
(POOL)
INDIRECT
EXPENDITURES
(BASE)
DIRECT
EXPENDITURES
5,942,529.67
34,148,759.71
-165,613.69
41,032,170.10
78,886.00
0.00
696,381.03
5,942,529.67
*** FIXED WITH CARRY-FORWARD UNRESTRICTED INDIRECT RATE CALCULATION ***
FY 08-09
1. FY 08-09 INDIRECT EXPENDITURES
5,618,258.98
2. FY 08-09 DIRECT EXPENDITURES
35,866,175.32
3. FY 08-09 OVER (UNDER) RECOVERY
-40,652.10
4. FY 08-09 TOTAL POOL (LINE 1 + LINE 3)
5,577,606.88
5. CALCULATED FY 08-09 UNRESTRICTED INDIRECT RATE TO BE USED IN FY 10-11
0.1555
FY 10-11
6. FY 10-11 INDIRECT EXPENDITURES FROM COLUMN 6
5,942,529.67
7. FY 08-09 OVER (UNDER) RECOVERY (LINE 3)
-40,652.10
8. FY 10-11 ADJUSTED INDIRECT POOL (LINE 6 + LINE 7)
5,901,877.57
9. FY 10-11 DIRECT EXPENDITURES FROM COLUMN 7
34,314,373.40
10. FY 10-11 UNRESTRICTED INDIRECT RATE (LINE 5)
0.1555
11. FY 10-11 AMOUNT RECOVERED (LINE 9 * LINE 10)
5,335,885.06
12. FY 10-11 OVER (UNDER) RECOVER (LINE 8 - LINE 11)
565,992.50
13. FY 10-11 TOTAL POOL (LINE 6 + LINE 12)
6,508,522.17
14. CALCULATED FY 10-11 UNRESTRICTED INDIRECT RATE TO BE USED IN FY 12-13
(LINE 13 / LINE 9)
Page 2 of 2
165,613.69
0.1897
34,314,373.40
REPORT F196
E.S.D.
Enumclaw School District No. 216
121
COUNTY: 17
RUN: 12/9/2011 8:58:02 AM
General Fund
King
Resource to Program Expenditure Report
For the Year Ended August 31, 2011
Program
Expenditures
State
Resources
Federal
Resources
Other
Resources
BASIC EDUCATION PROGRAMS
01
Basic Education
02
Alternative Learning Experience (ALE)
31
Vocational-Basic, State
45
Skills Center-Basic, State
97
Districtwide Support
TOTAL BASIC EDUCATIONAL PROGRAMS
21,116,257.83
15,694,436.74
45,936.33
5,375,884.76
0.00
0.00
0.00
0.00
1,530,851.93
1,530,851.93
0.00
0.00
0.00
0.00
0.00
0.00
6,157,956.78
3,008,209.46
0.00
3,149,747.32
28,805,066.54
20,233,498.13
45,936.33
8,525,632.08
233,035.70
0.00
233,035.70
0.00
OTHER INSTRUCTIONAL PROGRAMS
11
Federal Stimulus - Title I
12
Federal Stimulus - School Improvement
0.00
0.00
0.00
0.00
13
Federal Stimulus - State Fiscal Stabilization Fund
884,046.00
0.00
884,046.00
0.00
14
Federal Stimulus - IDEA
218,140.72
0.00
218,140.72
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
3,977,429.08
3,909,344.60
44,792.79
23,291.69
24
Special Education-Supplemental, Federal
1,220,255.60
0.00
1,220,255.60
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
34
Middle School Career and Technical Ed, State
0.00
0.00
0.00
0.00
38
Vocational, Federal
21,458.00
0.00
21,458.00
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
242,600.55
0.00
242,600.55
0.00
52
Other Title Grants Under ESEA, Federal
255,346.08
0.00
255,346.08
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
337,505.04
337,505.04
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
364,661.16
364,661.16
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: 12/9/2011 8:58:02 AM
General Fund
King
Resource to Program Expenditure Report
For the Year Ended August 31, 2011
Program
Expenditures
State
Resources
Federal
Resources
Other
Resources
OTHER INSTRUCTIONAL PROGRAMS
63
Promoting Academic Success
64
Limited English Proficiency, Federal
0.00
0.00
0.00
0.00
41,819.36
0.00
41,819.36
0.00
65
Transitional Bilingual, State
66
Student Achievment, State
135,273.44
135,273.44
0.00
0.00
0.00
0.00
0.00
0.00
67
Indian Education, Federal, JOM
68
Indian Education, Federal, ED
0.00
0.00
0.00
0.00
19,750.00
0.00
19,750.00
69
Compensatory, Other
0.00
88,206.85
0.00
0.00
88,206.85
71
73
Traffic Safety
0.00
0.00
0.00
0.00
Summer School
0.00
0.00
0.00
0.00
74
Highly Capable
75
Professional Development, State
41,239.80
41,239.80
0.00
0.00
0.00
0.00
0.00
0.00
76
78
Targeted Assistance, Federal
0.00
0.00
0.00
0.00
Youth Training Programs, Federal
0.00
0.00
0.00
79
Instructional Programs, Other
0.00
359,369.55
0.00
0.00
359,369.55
8,440,136.93
4,788,024.04
3,181,244.80
470,868.09
TOTAL OTHER INSTRUCTIONAL PROGRAMS
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
0.00
0.00
0.00
0.00
89
Other Community Services
50,668.46
0.00
0.00
50,668.46
98
School Food Services
1,482,874.44
119,614.68
649,574.98
713,684.78
99
Pupil Transportation
2,253,423.73
1,606,507.72
0.00
646,916.01
TOTAL OTHER PROGRAMS
TOTALS
3,786,966.63
1,726,122.40
649,574.98
1,411,269.25
41,032,170.10
26,747,644.57
3,876,756.11
10,407,769.42
Page 2 of 2
Enumclaw School District No. 216
REPORT F196
Preliminary Special Education Maintenance of Effort
E.S.D. 121
COUNTY: 17
RUN: 12/9/2011 8:58:03 AM
King
Fiscal Year 2010-2011
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 2010-2011 to FY 2009-2010 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 2010-2011 to FY 2009-2010 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 2010-2011 to FY 2009-2010 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.)
)<
$FWXDO$
3,751,554.36
)<
$FWXDO%
3,977,429.08
0.00
89,606.08
3,661,948.28
23,291.69
44,792.79
3,909,344.60
247,396.32
564.38
6,488.44
586.13
6,669.75
181.31
0.00
23,291.69
23,291.69
0.00
39.73
39.73
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 2010-2011
RUN:12/9/2011 8:58:04 AM
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, 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
Capital Outlay, Comp, Othr
Capital Outlay, Target Asst, Fed
Operation
+
(plus)
(minus)
(minus)
(minus)
(minus)
(minus)
(minus)
(minus)
(minus)
Food Services Deficit Calculation
FY 2010 - 11
41,032,170.10
0.00
0.00
0.00
50,668.46
1,482,874.44
0.00
0.00
0.00
FY 2009 - 10
41,575,226.43
0.00
0.00
0.00
42,642.35
1,510,056.78
0.00
0.00
0.00
+
+
+
+
+
(minus)
(minus)
(minus)
(plus)
(plus)
(plus)
(plus)
(plus)
78,886.00
12,468.14
3,879,855.50
99,892.54
563,803.42
0.00
0.00
85,771.56
101,308.11
14,445.28
3,987,281.64
107,091.34
547,575.43
0.00
0.00
77,842.34
+
+
+
+
+
+
+
+
+
+
+
+
+
(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)
(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
5,585.19
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 2010 - 11 FY 2009 - 10
1,482,874.44 1,510,056.78
713,684.78
748,818.75
19,722.14
28,728.92
0.00
0.00
563,803.42
547,575.43
0.00
0.00
0.00
0.00
85,771.56
77,842.34
0.00
0.00
0.00
0.00
99,892.54
107,091.34
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, 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 2010-2011
Operation
+
(plus)
+
(plus)
+
(plus)
+
(plus)
+
(plus)
+
(plus)
+
(plus)
=
(equals)
FY 2010 - 11
0.00
0.00
0.00
0.00
0.00
0.00
0.00
36,276,885.08
FY 2009 - 10
0.00
0.00
0.00
0.00
0.00
0.00
16,224.24
36,673,810.81
FY 10-11/FY 09-10
0.99
The amount for the current fiscal year should be at least 90 percent of the previous year's amount.
Page 2 of 2
RUN:12/9/2011 8:58:04 AM
Enumclaw School District No. 216
REPORT F-196
E.S.D.
Fiscal Year 2010-2011
121
COUNTY: 17
RUN: 12/9/2011 8:58:04 AM
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 2010 - 11
1,530,851.93
FY 2009 - 10
1,644,755.63
Program 38, Vocational--Federal
+ (plus)
21,458.00
25,976.00
Program 39, Vocational--Other Categorical
+ (plus)
0.00
0.00
Program 45, Skills Center--State
+ (plus)
0.00
0.00
Program 46, Skills Center--Federal
+ (plus)
0.00
0.00
Secondary Vocational Education Revenue
- (minus)
21,799.00
27,074.00
Skills Center Revenue
- (minus)
0.00
0.00
Secondary Vocational Education Revenue
- (minus)
0.00
0.00
= equals
1,530,510.93
1,643,657.63
Program 31, Vocational--Basic State
Total Expenditures for Preliminary Maintenance of Effort
FY 10-11 / FY 09-10
This report is for information only and does not reflect on the financial condition of the district.
Page 1 of 1
0.93
REPORT F196
E.S.D.
RUN: 12/9/2011 8:58:05 AM
121
COUNTY: 17
Enumclaw School District No.216
King
Financial Edit Report Fiscal Year 2008-2009
GENERAL FUND
Type
Number
Message
Amount 1
Amount 2
Info
1.537
On the Balance Sheet GF G.L. 240, Cash on Deposit with County
Treasurer, is not equal to F-197 County Treasurer Item 240,
Cash on Deposit with County Treasurer.
6,284,267.84
6,246,400.44
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
1.592
On the Data Requirements for End-of-Year Reporting to
Apportionment report, your district's Teacher Assistance
Program (TAP) revenue is blank. Did your district receive TAP
revenue?
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
ASSOCIATED STUDENT BODY FUND
Type
Number
Message
Amount 1
Info
4.502
On the Balance Sheet, ASB G.L. 240, Cash on Deposit with
County Treasurer, is not equal to F-197 County Treasurer Item
240, Cash on Deposit with County Treasurer.
318,320.23
Amount 2
314,953.82
DEBT SERVICE FUND
Type
Number
Message
Amount 1
Amount 2
Info
3.502
On the Balance Sheet DSF G.L. 240, Cash on Deposit with County
Treasurer, is not equal to F-197 County Treasurer report item
240, Cash on Deposit with County Treasurer.
3,332,867.34
3,315,564.59
Page 1 of 2
REPORT F196
E.S.D.
RUN: 12/9/2011 8:58:05 AM
121
COUNTY: 17
Enumclaw School District No.216
King
Financial Edit Report Fiscal Year 2008-2009
Continued
CAPITAL PROJECTS FUND
Type
Number
Message
Amount 1
Amount 2
Info
2.504
On the Balance Sheet CPF G.L. 240, Cash on Deposit with County
Treasurer, is not equal to F-197 County Treasurer report Item
240, Cash on Deposit with County Treasurer.
1,579,824.25
1,578,895.26
Amount 1
Amount 2
TRANSPORTATION VEHICLE FUND
Type
Number
Message
Info
9.503
On the Balance Sheet TVF G.L. 240, Cash on Deposit with County
Treasurer, is not equal to F-197 County Treasurer report Item
240, Cash on Deposit with County Treasurer.
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
416,063.39
411,618.61