CMaillie School District Financial Statement Summary maillie l l p

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CMaillie
LLP
6109351470
POBox 680.Oaks, PA 19456 0680
Fax 610935.1632
www.i
Expertise Beyond The Numbers
Partnei s
RobenI
James M Powers
Glenn P, Bai
D.Scotl
I Furman
RobenL Boland
Donald I Pierce
Richard A Flanagan IV
Craig 5.Spnngei
RobeitC Hershey, Jr
Gregory I Slunk
LauneE Harvev
maillie l l p
WilliamBirs] •.-.•
School District Financial
Statement Summary
Certified Public Accounianis and Business Consultants
School District Financial Summary
As we wrap up the June 30,2014 audit cycle, we have summarized key financial information from
our school district clients. With over 20 clients, we now have a significant base to draw from. The
summary is broken down in to three sections: Government-Wide financial statements, General
Fund financial statements and Food Service Fund.
Some overall observations include:
•
Government-Wide Financial Statements:
o
Overall debt levels dropped
o
The net OPEB liability has stabilized
o
The majority of districts had net surpluses for the year, which strengthened the net
position of the districts
o
However, with the implementation of GASB 68 for the June 30, 2015 financial
statements, the districts will have to record their share of the PSERS unfunded
liability. We believe all districts will wind up with a negative net position
•
General Fund Financial Statements:
o
The majority of districts finished the June 30, 2014 year with a surplus before
transfers to other funds
o
The surplus' were a result of cost containment
o
All districts continued to absorb increases from PSERS
o
The majority of districts committed or assigned a portion of their fund balance to
PSERS rate stabilization
•
Food Service Fund:
o
Over half of the districts incurred losses for the year ended June 30, 2014
o
A large majority have amounts owed to the general fund
School district clients included in this summary (in alphabetical order with no relation to numbers
in the summary):
Abington School District
Centennial School District
Central Bucks School District
East Stroudsburg Area School District
Exeter Township School District
Governor Mifflin School District
Hatboro-Horsham School District
Hazelton Area School District
Montgomery County Intermediate Unit
Neshaminy School District
Norristown Area School District
North Penn School District
Penn-Delco School District
Pennridge School District
Pennsbury School District
School District of Cheltenham Township
School District of Haverford Township
School District of Upper Moreland Township
Spring-Ford Area School District
Tredyffrin/Easttown School District
Upper Merion Area School District
Wissahickon School District
About Maillie LLP
Maillie LLP has offices in Oaks, West Chester and Wilmington. One of our firm specialties is
governmental accounting and auditing, currently assisting over 100 governmental entities in
Pennsylvania and Delaware.
Our active involvement with national and state associations keeps us up-to-date about emerging
issues affecting the governmental industry. We offer this publication as part of our commitment
to providing resources and training to governmental business personnel.
For more information about our firm, visit www.maillie.com
Any questions, contact Edward Furman, member of Maillie LLP's Government and Non-Profit
industry group at [email protected]
Government-Wide
Financial Statements
Maillie LLP
School District Comparison
Government Wide Balance Sheet
6/30/2014
Iaiai
% of Total
Total
% of Total
Total
% of Total
Total
% of Total
IeJal
% of Total
late!
% of Total
Balance Sheet
Assets
Cash and cash equivalents
Investments
Receivable, net
Due from other funds
Due from other governments
Other receivables, net
Bond discounts, net
Prepaid expenses
16,766.650
44,789.349
19.31%
4,240.874
10,547.001
10.07%
1.605,208
37.839,967
44.14%
971.970
27,740.581
0.82%
23.51%
5.446.715
33.619.813
39.43%
66.647.959
1,840
2,018,298
0.87%
1,212.946
1.16%
1,034.637
1.21%
2,494,945
2.11%
983,613
1.15%
2.780.572
483
0.00%
0.00%
205,838
0.24%
1.261,572
0.54%
2.06%
2,287.813
2.67%
607.2BO
0.26%
0.00%
117,042
0.14%
184,149
145,777
0.08%
OPEB asset
Other assets
Inventories
Capital Assets, net
Total Assets
-
7.23%
-
2,161.822
375
0.08%
-
1.284
0.00%
-
4.05%
1.87%
0.00%
-
0.00%
0.00%
-
0.00%
0.00%
0.00%
0.04%
-
0.00%
0.00%
371,033
558,013
0.16%
165,289.750
71.25%
231,992.354
100.00%
240,830
809,856
1,050.686
77.08%
100,554
100.00%
34,770
100.00%
100.554
100.00%
34,770
100.00%
100.00%
10,750,013
10,544,532
6.99%
280,305
4,676,962
0.34%
6.85%
2,783.133
5,164,305
13.22%
0.24%
-
41,849
86,485.966
104,692.117
-
82.61%
63.277
42.579,476
49.67%
100.00%
85,733,258
100.00%
0.07%
0.00%
-
2,388,139
74,149
240.017
35.983
2.02%
0.06%
.
2,318,536
168,732
0.20%
0.03%
.
164,511
0.00%
-
95,221
82.618
83,851,012
117,974,635
0.06%
0.07%
71.08%
100.00%
6.39%
0.00%
2.72%
0.20%
5.376.531
466,913
0.00%
0.19%
-
0.00%
-
0.00%
43.665
42.515,925
85,261.510
.
0.05%
49.87%
100.00%
.
4,579,504
26.68%
0.00%
1.11%
0.00%
2.15%
0.19%
0.00%
1.83%
-
0.00%
-
0.00%
317,546
169,597,416
249,768,281
0.13%
67.90%
100.00%
Deferred Outflows of Resources
Interest hedge swap
Deferred charge on refunding
Total Deferred Outflows of Resources
22.92%
.
0.00%
.
0.00%
0.00%
•
2,649.322
2,649.322
100.00%
100.00%
985,030
5,297,425
5.64%
.
0.00%
.
0.00%
1,086,150
100.00%
0.00%
1,066,150
100.00%
11.38%
6,685.648
22,663,568
16.94%
•
.
0.00%
Liabilities
Accounts Payable and accrued exp.
Accrued salaries and benefits
Due to other governments
Accrued Interest
Other current liabilitites
Due to other funds
-
665,599
0.00%
0.43%
-
739,106
5.70%
0.00%
0.90%
-
0.00%
-
0.00%
-
0.00%
-
0.00%
454.404
2,761.425
3,857.719
1,002,923
0.30%
-
0.00%
123,819,207
80.48%
153.855,822
100.00%
Interest hedge swap
240,830
100.00%
Net Position (Deficit)
78,946,388
Unearned revenues
Compensated absences
Net OPEB liability
Other long-term liabilities
Debt
Total Liabilitites
1.79%
2.51%
0.65%
617,375
756,836
-
75.024,844
62.095.426
-
247,116
-
7.12%
96
0.00%
-
0.00%
661.495
27,822
0.70%
-
0.00%
0.00%
6.38%
0.92%
653.497
1.67%
100.00%
-
25.591,326
39.062,434
61.12%
0.63%
0.75%
0.00%
1.912.616
10,271.414
0.00%
2.024,397
105.260
2,493,400
91.39%
1.05%
5.18%
0.27%
0.00%
65.51%
100.00%
-
62.976
1,852.354
354,900
-
84.758,719
94.000,817
0.03%
0.00%
0.07%
1.97%
0.38%
0.00%
90.17%
100.00%
1,349,380
.
76,561
1,908,031
1.287,642
-
.
16.805.644
-
1.200.015
8.03%
0.00%
0.46%
11.35%
7.66%
0.00%
5.00%
0.00%
0.90%
-
0.00%
.
0.00%
590,744
3,812,593
4,607,667
-
0.44%
2.85%
3.44%
0.00%
0.00%
94,191,994
70.42%
100.00%
133,752,229
100.00%
Deferred Inflows of Resources
0.00%
22,697,243
0.00%
46,705.594
For Comparison Purposes Only
0.00%
26,623,140
0.00%
68,455,866
0.00%
117,082,202
Manila LLP
School District Comparison
Governmont Wide Statamont of Activities
6/30/2014
Total
% of Total
% of Total
Total
Total
% of Total
Total
% of Total
Total
% of Total
% of Total
Total
Statement ofActlYltles
Revenuos
Property taxes
75,270,186
14,952.063
12,325.602
62.73%
676.332
0.56%
104,664
2,580
218.915
2.208,336
14,227,827
119,986.705
0.09%
1.84%
1.517.787
2.45%
11.86%
9.943,310
16.02%
100.00%
62,060.600
100.00%
Instruction
69,017.188
59.34%
34.285.698
Support
31.786.296
1.273.160
7.314,242
4.401,061
27.33%
17.396.219
1,484.836
3.585,456
2.423,066
Local taxes
Unrestricted grants
Capital grants and contributions
Investment income
Gain (loss) on sale of capital assets
Miscellaneous income
Charges for services
Operating grants and contributions
Total Revenues
12.46%
10.27%
0.00%
39,896,230
4,207.782
6.432.848
-
64,248
(1,605)
0.18%
-
64.29%
6.78%
64,156,783
5,780.006
70.12%
6.32%
10.37%
8.890.884
9.72%
0.00%
204.931
30,617
0.22%
0.10%
0.00%
-
0.03%
0.00%
2.058
3.685,308
8,740.861
91.491.648
100.00%
55.90%
52,856.665
61.39%
28.37%
27,752.815
1,310.611
32.23%
0.00%
0.00%
4.03%
9.55%
40.875,555
61.30%
6.95%
61,477,069
8.101.750
70.03%
4.637,765
9.627,330
9.23%
157,839,830
15,530.963
14.44%
5.208,985
5.93%
13.431,407
5.94%
0.00%
1,571,981
183.931
18.708
230.540
5,885,593
31.434,784
226.127.737
0.70%
-
65.095
33.776
270.167
1,293,319
9,882,955
66.685,962
0.00%
-
0.05%
52.553
680.898
0.06%
1.00%
0.41%
8.635
0.01%
1.94%
1,381.405
10,676,632
87.787.927
12.16%
0.10%
14.82%
100.00%
1.57%
100.00%
69.80%
6.87%
0.08%
0.01%
0.10%
2.60%
13.90%
100.00%
Expanses
Non-Instructional
Depreciation and amortization
Debt service
Facilities acquisition
Refund of prior year revenues
Business-type
Total Expenditures
Not Activity
-
-
2,509,830
116,301.777
3,684,928
1.09%
6.29%
3.78%
0.00%
0.00%
2.16%
100.00%
-
-
2,154.517
61.329.792
730,806
2.42%
5.85%
3.95%
-
815,559
0.00%
-
0.00%
-
3.51%
100.00%
3,361.719
86.097.369
5,394.279
1.52%
0.00%
0.95%
0.00%
0.00%
3.90%
100.00%
41.932,956
13.069,811
4.017,734
-
3,621.951
843.069
-
1.853,168
65.338.689
1.347,273
64.18%
20.00%
6.15%
0.00%
5.54%
1.29%
0.00%
2.84%
100.00%
52.694,064
29.894,302
1.536,753
34.88%
140.027,095
65.354,687
1.80%
2,674,138
61.48%
64.01%
29.87%
1.22%
0.00%
0.17%
3.129,364
0.00%
1.43%
-
0.00%
197,600
0.09%
-
0.00%
-
146,545
1,431,854
85,705.518
2.082,409
1.67%
100.00%
.
.
7,379,086
218.761.970
7.365,767
0.00%
3.37%
100.00%
Maillie LLP
School District Comparison
Govomment Wide Balance Sheet (Cont.)
6/30/2014
10
% of Total
IolaJ
Total
% of Total
Total
% of Total
Tolal
11
% of Total
iQlal
12
% of Total
IQlal
% of Total
BjlBnte Sheet,
Assots
Cash and cash equivalents
38,166.260
Investments
Receivable, net
-
3.119,909
Due from other funds
Due from other governments
Other receivables, net
Bond discounts, net
-
7.561,807
909,988
Capital Assets, net
Total Assets
6.704,876
3.67%
0.00%
15,669,151
8.56%
1.96%
6,348,118
0.00%
4.74%
0.57%
.
3,064,304
293,506
0.00%
Prepaid expenses
OPEB asset
Other assets
Inventories
23.92%
-
0.00%
0.00%
922,050
328,817
108,557,183
159,566.014
-
263.433
11,194,568
17,221,350
15.17%
29,715,731
43,365,996
3.48%
117,248
0.10%
16.218,419
0.00%
1.68%
2.500.000
1.736,329
2.20%
0.16%
0.00%
0.21%
48,327
150,264,052
100.00%
182,655,767
100.00%
-
0.00%
-
0.00%
-
0.00%
38,077
80,709,927
113.517,499
.
2.941.166
319.925
0.00%
-
0.14%
68.03%
-
1.53%
0.00%
-
0.00%
0.00%
0.03%
82.27%
0.58%
9.86%
-
2,018,260
.
9.72%
37.970.352
14.19%
-
5.31%
-
0.00%
0.96%
.
14,910,362
0.10%
0.00%
0.66%
0.00%
0.03%
10,624,436
145,066
0.05%
71.10%
200,307,801
65.53%
100.00%
305,656,804
100.00%
-
-
80.000
257,893
3.48%
.
48,681
15,849,996
69,117.804
54.94%
15,138,549
0.00%
0.00%
-
1,886,407
0.00%
.
0.00%
1,596,686
267,389
0.00%
0.12%
40,254
21.57%
-
9.63%
0.00%
1.22%
0.00%
1.04%
0.17%
0.00%
0.03%
0.37%
-
0.00%
0.00%
.
0.00%
0.07%
35,787
0.02%
22.93%
135,092.916
87.69%
100.00%
154,057,990
100.00%
5,086.605
0.00%
Deferred Outflows of Resources
Interest hedge swap
Deferred charge on refunding
Total Deferred Outflows of Resources
-
0.00%
-
0.00%
4.429.578
100.00%
22,865
100.00%
4,429,576
100.00%
22,865
100.00%
2,274,001
22,276,617
1.18%
11.56%
1,853,065
6.375.143
4.35%
0.00%
0.00%
-
0.00%
100.00%
1.604.049
100.00%
.
0.00%
100.00%
1,604,049
100.00%
4.79%
1.731,767
16,931.442
7.03%
.
594,748
594,748
-
-
.
0.00%
0.00%
5,086,605
0.00%
22.81%
838,884
8,116.603
0.56%
Liabilities
Accounts Payable and accrued exp.
Accrued salaries and benefits
Due to other governments
Accrued Interest
Other current liabilitites
0.00%
2,413,717
6,712,206
Compensated absences
Net OPEB liability
Other long-term liabilities
Debt
Total Liabilitites
257.882
24.358
0.00%
0.16%
0.02%
3.538,314
7,146,453
0.00%
322,534
0.22%
154,591.264
192,638.793
80.25%
136.520.933
9325%
55,357,209
100.00%
146.407.264
100.00%
73,818,190
1.47%
37,020
1.016,349
0.68%
-
0.00%
0.03%
0.69%
0.00%
0.87%
0.00%
-
0.12%
-
0.00%
645,642
227,511
2,829,944
1.313,533
0.00%
9.68%
-
1,191,466
123.349
4,498.745
791.312
525,500
Due to other funds
Unearned revenues
1.25%
3.48%
-
1.27%
1.61%
-
2,841.438
391,351
.
0.72%
0.00%
1.18%
7,264,513
5,624,288
2,407,950
42.188
17.66%
7.56%
0.13%
0.16%
-
0.00%
0.00%
-
0.00%
0.02%
0.71%
53,601
5.167.426
9,241,931
405.467
74.99%
204,150.253
84.74%
14.451,621
45.38%
100.00%
240,914.676
100.00%
31.847.477
0.17%
6.09%
1.07%
2.14%
295.392
1,761.525
3.84%
0.17%
-
-
0.93%
5.53%
0.00%
0.00%
-
844,375
.
.
30,904
1,795,929
313,863
-
5.59%
0.00%
0.58%
0.00%
0.00%
0.02%
1.24%
0.22%
0.00%
100.00%
133,328,535
145,269.093
100.00%
0.00%
5.086.605
100.00%
91.78%
Deferred Inflows of Resources
Interest hedge swap
Net Position (Deficit)
.
(26,643.201)
0.00%
.
36,271,348
0.00%
0.00%
40,294,057
For Comparison Purposes Only
0.00%
66.346.177
37,270,327
8,788,897
Maillie LLP
School District Comparison
Govornmsnt Wide Statement of Activities (Cont.)
6/30/2014
10
Total
% of Tolal
Tola!
% of Total
% Of Total
ism
Tolal
11
% of Total
Total
12
% of Total
Total
% of Total
Statement of Actlvltlaa
Revenues
Property taxes
Local taxes
Unrestricted grants
Capital grants and contributions
Investment income
Gain (loss) on sale of capital assets
Miscellaneous income
Charges for services
Operating grants and contributions
Total Revenues
130,850.789
165.627
19.450.576
753.301
75,002
73.46%
(56,915)
-0.03%
361,624
3,156.234
23,353,925
178,130.163
61.969,192
6.954,134
61.89%
0.09%
10.92%
14.9S8.046
14.93%
0.42%
0.04%
0.21%
1.77%
13.11%
100.00%
-
69,492
6.94%
67.325,460
2,391,757
-
0.00%
-
0.07%
-0.19%
162,124
251.797
1,633.715
0.25%
1.63%
1,150.973
14.494,063
100.160.660
(189.779)
-
14.47%
1,674.979
13,045.647
100.00%
85.750.940
60.38%
43.555,548
24.219.382
1.583,007
8,253
2.393.731
78.51%
2.79%
103.111.151
3,442.125
0.00%
0.00%
0.19%
0.00%
1.34%
-
1.635.667
85.345
0.00%
370
0.00%
0.05%
67,960
0.07%
0.00%
0.15%
1.48%
-
0.00%
2.30%
-
0.00%
0.00%
-
1.09%
-
0.06%
(30,169)
-0.02%
169,724
0.11%
1.47%
15.21%
2.193,912
39.065.556
26.10%
100.00%
149.673,331
100.00%
58.68%
76.9B2.343
23.739.605
16.505.163
10,656.431
8,756.534
142.447
54.54%
1.95%
80.93%
1.32%
0.00%
81.432,376
1.327,251
5.103.785
68.89%
49.920
-
0.00%
165.390
20.851,157
83,336,780
104,403,247
100.00%
37.708,675
63.393.230
62.38%
0.16%
19.97%
7982%
-
152.104
1,484.540
11,047,560
100,615.946
5.07%
10.98%
100.00%
Expanses
Instruction
Support
Non-Instructional
114.905,940
63.41%
49,849,143
1.310,445
27.51%
62,377.069
30,496.954
0.72%
1.365.209
Depreciation and amortization
Debt service
Facilities acquisition
Refund of prior year revenues
Business-type
Total Expenditures
Nat Activity
0.00%
4,146,229
7,498.491
-
3.495,223
181.205.471
(3.075,308)
2.29%
4.14%
0.00%
-
6,382.024
141,478
-
29.52%
1.32%
0.00%
6.18%
0.14%
-
0.00%
-
1.93%
2.550,143
2.47%
100.00%
103.312,877
100.00%
(3,152,217)
2,471,221
74,231.142
11,519.798
32.63%
2.13%
0.01%
3.22%
0.00%
0.00%
3.33%
100.00%
-
4,373,295
141.155,818
8.517,513
16.82%
11.69%
-
7.55%
-
6.20%
476.925
0.10%
-
0.00%
-
3.10%
100.00%
39,318
101,618.148
2.785,099
37.11%
0.00%
0.00%
0.47%
0.00%
0.00%
0.04%
100.00%
60,489,179
29,447.848
1,406,147
.
6.238,510
60.79%
29.60%
1.42%
0.00%
6.27%
-
0.00%
-
0.00%
1.916,852
99.500.536
1,115,410
1.93%
100.00%
Mailllo LLP
School District Comparison
Government Wide Balance Sheot (Cont)
6/30/2014
13
Ialaj
14
% Of Total
Total
16
% o' Total
Total
16
% of Total
Total
18
% of Total
% of Total
Total
Tolal
% of Total
Balance Sheet
Assets
Cash and cash equivalents
19,655.416
Investments
Receivable, net
-
6.353.846
Due from other funds
Due from other governments
Other receivables, net
Bond discounts, net
-
Total Assets
3,010.848
1.21%
0.00%
4.45%
32.415
0.03%
-
-
OPEB asset
Other assets
Capital Assets, net
5.98%
4.729,337
Prepaid expenses
Inventories
35.785,474
24.178.295
14.41%
0.00%
18.50%
-
-
52.604
75,427,834
106.251.452
-
2,169.691
783.455
0.00%
0.00%
-
534,773
0.00%
46.422,626
9.74%
0.00%
0.87%
0.32%
1.221,550
-
0.00%
-
0.00%
0.00%
0.05%
732,675
0.30%
70.99%
181,168.696
100.00%
7.02%
12.282,623
38.439,751
25.04%
44.010,072
46,333,469
0.90%
407.404
0.41%
979,423
0.64%
19.874,931
3.59%
0.00%
3,165.672
2,322.937
476.915
2.06%
0.00%
1,262.988
2,439.814
0.00%
0.22%
16.069.538
6.977.462
16.19%
0.00%
34.19%
-
0.94%
1.80%
1,055,072
666.237
0.00%
-
58,715
-
0.04%
-
1.06%
0.67%
0.00%
7.94%
8.36%
1.51%
6,186.007
0.00%
1.12%
0.31%
0.00%
569.602
0.10%
-
0.00%
608,692
-
0.00%
8.00%
-
0.00%
0.11%
-
0.00%
-
0.00%
-
0.00%
-
0.00%
-
0.00%
.
0.00%
-
0.00%
.
0.00%
72.94%
60,328
84.301,615
62.08%
248,364.109
100.00%
135.787,636
0.00%
942.358
100.00%
556%
4.192.989
9,322.746
644.129
1,333,275
51,736
100.00%
63,713
74,143,626
99.403.052
0.00%
4.70%
0.04%
0.06%
29,335
0.02%
61,987
0.01%
74.59%
95,819,689
62.42%
78.77%
100.00%
153.516.345
100.00%
436,583.977
554.228,737
198.948
100.00%
762.247
100.00%
2.407,188
2.310,063
3.27%
3.249.017
6.503.469
4.47%
3.14%
100.00%
Deferred Outflows of Rosourcos
Deferred charge on refunding
-
-
-
0.00%
Liabilities
Accounts Payable and accrued exp.
Accrued salaries and benefits
Due to other governments
Accrued Interest
Other current liabilitites
Due to other funds
Unearned revenues
Compensated absences
Net OPEB liability
Other long-term liabilities
Debt
Total Liabilitites
6.624.645
9.339.319
36.455
838.664
656,800
-
7.84%
0.03%
0.70%
0.55%
0.00%
23,737
0.02%
6,576,832
425,926
23.674,372
5.52%
0.36%
-
513.624
2,018.296
2.329.621
19.86%
-
2.87%
6.38%
0.44%
0.91%
4,406,568
2.503,747
-
490.034
0.04%
-
0.00%
-
0.35%
3,075
1.38%
914,856
498.033
1.60%
0.00%
70.981.303
59.56%
125,641,011
86.03%
119,178.053
100.00%
146.047,427
100.00%
-
85,035.065
93,851.378
2.67%
0.00%
0.52%
0.00%
0.00%
0.00%
0.97%
0.53%
0.00%
90.61%
100.00%
42,491
740.911
0.06%
1.01%
-
0.00%
-
0.00%
175,632
0.24%
1.068,275
501,021
65.000
1.45%
66,220.843
73,531.424
0.68%
-
837,183
-
3,165.672
250,119
6,139,446
3.264,232
0.09%
-
8.95%
8.746,895
22.713.353
0.00%
1.15%
-
879,974
0.00%
4.36%
0.34%
8.45%
4.49%
90.06%
49,252,919
67.78%
100.00%
72,662.057
100.00%
-
0.00%
-
0.00%
706.284
1.686,126
5.881,417
0.00%
4.29%
11.15%
0.00%
0.43%
-
163,107,924
203,723.973
0.35%
0.83%
2.89%
0.00%
80.06%
100.00%
Deferred Inflows of Resources
Deferred amounts on refunding
Interest hedge swap
Total Deferred Inflows of Resources
Net Position (Deficit)
_
-
-
(12,926,601)
0.00%
0.00%
0.00%
.
-
-
103,259,040
0.00%
0.00%
0.00%
.
.
-
0.00%
0.00%
0.00%
41,936,258
For Comparison Purposes Only
.
.
-
26,070.576
0.00%
0.00%
0.00%
.
.
-
81,616,535
0.00%
0.00%
6.956,223
0.00%
6.956,223
.
343.548,541
100.00%
0.00%
0.00%
Maillie LLP
School District Comparison
Governmont Wide Statement of Activities (Cont)
6/30/2014
13
ISlaj
14
% of Total
Iolal
15
% of Total
Iolal
16
% of Total
Total
17
% of Total
Ifital
18
% of Total
% of Total
lata!
Statement of Activities
Revenues
Property taxes
Local taxes
Unrestricted grants
Capital grants and contributions
Investment income
67,523,214
8.376.410
61.30%
10,756.901
7.53%
7,115.362
36,855
4.98%
Gain (loss) on sale of capital assets
Miscellaneous income
Charges for services
Operating grants and contributions
Total Revenues
-
1,704.609
919,161
26.347,338
142.780,050
5.87%
0.03%
90.241,604
11.201.835
11.150.837
986.011
181,483
0.00%
-
8.52%
34,872,161
2,829.518
66.14%
5.37%
8.46%
5.907.643
11.20%
66.63%
0.75%
0.14%
-
136,297
0.00%
-
0.00%
0.26%
0.00%
546.895
2,454,859
0.42%
14.719,462
131,482,986
11.19%
100.00%
62.62%
30.62%
1.12%
72,954,107
35.703.508
29,032,144
19.032.187
53.96%
29.24%
2.099,127
1.72%
916,597
1.70%
0.00%
2.55%
4.011,252
3.26%
3.64%
1.19%
0.64%
18.45%
100.00%
1.87%
205.894
1,162,619
7.614,189
52.728.321
0.39%
2.20%
14.44%
100.00%
38,725,137
3,222,130
3,426,350
280,512
206,591
6,376
25.617
1,341,080
7,928,988
55,162.781
70.20%
5.84%
6.21%
0.51%
0.37%
0.01%
0.05%
2.43%
91.462,130
2.613.643
5,286.347
185,368
164,733
(4.659)
307,899
2,684,176
71.74%
0.16%
218,749,247
23.516.500
745,146
4,010,153
0.14%
445,517
0.15%
0.00%
0.34%
45,500
536,208
0.01%
2.32%
8,552,574
2.80%
79.22%
2.26%
4.58%
7.71%
0.24%
1.32%
0.18%
14.37%
12.659,985
10.97%
48.324,614
15.85%
100.00%
115.449.622
100.00%
304.925.459
100.00%
56.81%
77,540.107
30,390.367
2,039.082
67.43%
154.061,794
82.665.418
9.421.917
57.15%
Expenses
Instruction
Support
Non-Instructional
84,758,203
41,448.458
1,511.426
Depreciation and amortization
Debt service
Facilities acquisition
Refund of prior year revenues
Business-type
Total Expenditures
Net Activity
-
3,451,313
-
0.00%
-
0.00%
4,181,953
135.351,353
7.428.697
3.09%
100.00%
4.440.922
-
-
2,902,385
122,111,301
9.371,685
59.74%
0.00%
0.00%
2.38%
100.00%
-
3,471,913
-
-
1,355,148
53,807,989
(1.079,668)
35.37%
30,002,750
17,065.026
751.585
0.00%
6.45%
0.00%
0.00%
2.52%
100.00%
-
2.341,676
1.038,171
-
1,610,525
52,009,733
2.353,048
32.31%
1.42%
0.00%
4.43%
1.97%
0.00%
3.05%
100.00%
-
2,136,015
-
-
2.890,500
114.998,071
451,551
26.43%
1.77%
0.00%
1.86%
0.00%
0.00%
2.51%
100.00%
-
7,543.402
10,672,816
-
5.215.075
269,580,422
35,345,037
30.66%
3.50%
0.00%
2.80%
3.96%
0.00%
1.93%
100.00%
Maillie LLP
School District Comparison
Government Wide Balance Sheet (Cont)
6/30/2014
20
19
% of Total
Total
Total
21
% of T°tal
Total
22
% of Total
Islaj
% of Total
Balance Shoet
Assets
Cash and cash equivalents
30.843,784
Investments
Receivable, net
-
2.872,826
Due from other funds
Due from other governments
Other receivables, net
Bond discounts, net
Prepaid expenses
.
3.176,491
32,081
-
253.817
OPEB asset
Other assets
Inventories
Capital Assets, net
Total Assets
-
17,194,380
14,501,928
10.40%
30,747.532
20,913.516
16.87%
0.00%
1.70%
3.743.527
2.68%
3.942.173
2.16%
0.00%
12.704
1,734,114
35,970
367,963
0.01%
18.22%
1.86%
0.02%
0.00%
0.15%
0.00%
48.835
387.970
0.23%
131.660,104
77.78%
169.275,908
2.168,323
647,385
0.03%
-
12.33%
1.24%
0.03%
-
3,619.410
5.971,378
0.26%
1.55%
-
102.080
0.46%
-
0.00%
-
364.647
2.280,777
0.00%
0.06%
0.00%
100.00%
990,608
91.67%
3,718,141
3,124,905
3.66%
11,571,545
827,902
16.770
774,771
1.401,254
8.38%
-
257,517
0.00%
104,207
0.00%
-
2.10%
100.00%
70.98%
3.662.805
3.28%
100.00%
100.00%
0.05%
-
0.00%
297,270
116,481,857
182.275.216
67,017
98,981.687
139.454.998
54,831.923
11.47%
0.16%
63.90%
-
90,760
138,132
105,714,316
167,340.877
32.77%
0.00%
2.19%
0.00%
0.22%
1.36%
0.00%
0.15%
0.00%
0.05%
0.08%
63.17%
100.00%
Deferred Outflows of Rosources
Deferred charge on refunding
-
-
SDIV/0!
Liabilities
Accounts Payable and accrued exp.
Accrued salaries and benefits
13,974.655
15,157.801
Due to other governments
Accrued Interest
Other current liabilitites
Due to other funds
Unearned revenues
Compensated absences
Net OPEB liability
Other long-term liabilities
Debt
Total Liabilitites
-
1,316,657
303.110
.
9.09%
0.00%
-
0.00%
0.79%
-
0.00%
0.18%
-
0.00%
0.00%
-
0.00%
347,506
4.614.620
0.21%
976.818
0.59%
-
130,103,380
166,794.747
3.08%
2.77%
0.00%
78.00%
100.00%
57,654
813.774
-
-
93,816.585
101,531,059
-
9.60%
0.69%
0.01%
0.64%
1.16%
0.00%
0.06%
26,777
0.02%
0.80%
5,230.296
6.641.863
5.67%
0.00%
0.00%
92.40%
100.00%
-
93.898.270
120.589,448
4.34%
0.00%
77.87%
100.00%
1.682.388
9.956.683
1.40%
8.28%
-
0.00%
-
0.00%
182.724
-
114,995
2,672,947
1,125,804
2,729.600
101,855.000
120,320.141
0.15%
0.00%
0.10%
2.22%
0.94%
2.27%
84.65%
100.00%
Deferred Inflows of Resources
Deferred amounts on refunding
Interest hedge swap
Total Deferred Inflows of Resources
Net Position (Deficit)
0.00%
-
-
2.481.161
0.00%
0.00%
0.00%
-
-
38.028.146
0.00%
0.00%
.
-
-
0.00%
100.00%
0.00%
62,766.377
For Comparison Purposes Only
.
-
•
47.020,736
0.00%
0.00%
0.00%
Maillie LLP
School District Comparison
Government Wide Statement of Activities (Cont)
6/30/2014
IS;
Ialal
20
% of Total
Tolal
21
% of Total
22
% Of Total
Total
Iaial
% of Total
Statement of Activities
Revenues
Property taxes
Local taxes
Unrestricted grants
Capital grants and contributions
Investment income
Gain (loss) on sale of capital asset
Miscellaneous income
Charges for services
Operating grants and contributions
Total Revenues
41.479,072
12.521,250
34.138,707
128,751
95,675
11.403
151.500
1.686,065
39,919,502
130.131,925
31.87%
9.62%
26.23%
0.10%
0.07%
76.449,667
4.001,610
7,360.842
320,839
50,382
0.01%
-
75.33%
3.94%
7.25%
-
12,445,948
0.32%
0.05%
0.00%
30.68%
127.943
2,345,040
10.833,742
10.67%
100.00%
101.490,065
100.00%
85.704,751
21,477,962
64.66%
6,721,293
6.651.460
6.038,336
5.07%
54,692,836
31,460,623
2.302,187
3,153.309
3.413,987
0.12%
1.30%
122,336.401
0.13%
2.31%
-
148,968
1.824,956
525,467
2,629,979
27.489.312
167,403.051
73.08%
0.00%
7.43%
97,522.489
6,648,389
8,977,869
0.00%
0.09%
-
91.297
1.09%
-
74.97%
5.11%
6.90%
0.00%
0.07%
0.00%
0.31%
554,084
0.43%
1.57%
2.027,734
14,260,616
130,082.478
10.98%
100.00%
27.49%
78,204,220
47,144,558
35.01%
1.27%
2,449,426
16.42%
100.00%
1.56%
Expenses
Instruction
Support
Non-Instructional
Depreciation and amortization
Debt service
Facilities acquisition
Refund of prior year revenues
Business-type
Total Expenditures
Net Activity
-
-
5.958.245
132.552.047
(2,420.122)
16.20%
5.02%
4.56%
0.00%
0.00%
4.50%
100.00%
-
250,835
1,810,732
97.084.509
4,405,556
32.41%
104,667,046
43,542,342
2.37%
2,009,953
56.34%
3.25%
3.52%
0.00%
0.26%
1.87%
100.00%
-
4.589,635
-
-
3,391,801
158,420.777
8,982,274
66.21%
0.00%
2.90%
0.00%
0.00%
-
4,357,023
58.08%
1.82%
0.00%
3.24%
-
0.00%
-
0.00%
2.14%
2,493,167
1.85%
100.00%
134,648.394
100.00%
(4,565,916)
General Fund
Financial Statements
Maillio LLP
School District Comparison
Governmental Funds Balance Shoet
6/30/2014
Balance Sheet
% of Total
Tolal
% of Total
Total
Total
% of Total
Total
% of Total
% of Total
Tolal
% of Total
Tolal
Assets
Cash and cash equivalents
Investments
Taxes Receivable, net
Due from other funds
Due from other governments
Inventories
Prepaid expenses
m
34.420.000
2.018.298
129.530
1.106,242
480,845
51.468
Other assets
Other Receivables
Total Assets
-
590,948
38,797.331
0.00%
86.72%
5.20%
0.33%
2.85%
1.24%
0.13%
0.00%
3,779.408
5,070.292
1.212.946
166
2,122.689
-
1.284
-
31.01%
41.60%
9.95%
0.00%
17.42%
0.00%
265,535
27.140,183
-
141,543
2.258,993
-
0.01%
0.00%
-
-
0.89%
90.73%
0.00%
0.47%
7.55%
0.00%
0.00%
0.00%
442,259
18.989,625
2.536,874
948
2.376,064
-
35,983
1.81%
77.67%
10.38%
0.00%
9.72%
5.364.598
26.328.766
983.613
451,822
2.246,955
0.00%
-
0.15%
-
0.00%
-
1.52%
375
0.00%
106.566
0.36%
66.258
0.27%
100.00%
12.187.160
100.00%
29,912.820
100.00%
24.448,011
100.00%
37.62%
280,305
5.61%
2,598.853
50,318
5,002.464
21.89%
910.134
14.92%
0.42%
24.677
5.138.003
0.40%
-
85.981
35.461.735
15.13%
74.25%
2.77%
1.27%
6.34%
0.00%
0.00%
0.00%
0.24%
100.00%
60,316.792
1.476
2.780.572
396.353
5.257,143
199,665
4,705
-
271,419
69.228.127
87.13%
0.00%
4.02%
0.57%
7.59%
0.29%
0.01%
0.00%
0.39%
100.00%
Liabilities
Accounts Payable
Unearned revenue
Accrued salaries and benefits
7,766,694
384,370
10,544,532
Due to other governments
Due to other funds
-
1.950,000
Other liabilities
Total Liabilities
-
1.86%
51.07%
-
4,713,579
0.00%
-
9.45%
-
0.00%
-
0.00%
94.39%
0.00%
0.00%
-
4.222.603
0.00%
20,645.596
100.00%
4,993.884
100.00%
1.928.396
100.00%
846.474
100.00%
480,845
51,468
0.32%
-
11,874,438
42.13%
0.00%
35.56%
96
-
84.22%
1,806.065
26.241
10.271.414
0.00%
-
0.00%
-
13.24%
0.19%
75.28%
6,214,206
257,155
18.341.677
0.00%
0.00%
-
4,000,000
21.57%
0.89%
63.66%
0.00%
13.88%
27.822
6,100.732
0.46%
1,540,183
11.29%
100.00%
100.00%
13,643,903
100.00%
28,813,038
100.00%
0.00%
2.096,444
100.00%
673.887
100.00%
2.348.771
100.00%
0.00%
199.665
4.705
0.52%
0.00%
-
0.00%
Deferred Inflows of Resources
Unavailable revenue, property taxes
-
Fund Balances
Nonspendable
Inventories
Prepaid expenses
Restricted
Committed to
Future retirement rate increase
Other
-
6,609.632
435.986
2.96%
-
1.284
0.00%
53.07%
2.69%
-
2.100.000
0.00%
-
0.00%
0.02%
-
0.00%
0.00%
-
0.00%
33.09%
-
0.00%
5.544,758
2.948,676
30.74%
16.35%
-
35.983
-
1,078.709
2,492.329
0.00%
-
0.22%
-
0.00%
-
0.00%
0.00%
6.64%
12.085.914
57.16%
15.34%
2.658,031
12.57%
-
14,406,167
-
0.01%
0.00%
37.84%
0.00%
Assigned
PSERS
Other
Unassigned
Total Fund balance- general fund
-
0.00%
-
0.00%
-
0.00%
-
0.00%
6,645.408
40.96%
4.245.518
66.89%
16,223,339
100.00%
6,346,802
100.00%
-
3.050.000
6,494,948
18,038.382
0.00%
16.91%
36.01%
100.00%
For Comparison Purposes Only
-
2,989.822
9,653.992
16.250,835
0.00%
-
18.40%
59.41%
6.400.000
100.00%
21,143,945
-
0.00%
-
0.00%
30.27%
5.700.000
17.755.761
46.64%
100.00%
38,066,318
100.00%
000%
14.97%
Mallllo LLP
School District Comparison
Govommental Funds Statement of Activities
6/30/2014
% of Total
Total
I2I2J
% of Total
% of Total
Total
Total
% of Total
Total
% of Total
Total
% of Total
Statement of Activities
Revenues
Local sources
State sources
Federal sources
91.386.742
23.997.031
45,394.837
13,775,885
46.046.270
71.01%
174.730,416
79.90%
17.15%
17,635.627
27.20%
71,082,140
14,131.693
82.94%
22.96%
70,966.538
15,132.145
80.44%
20.57%
16.49%
38.919,095
17.80%
1.273.103
1.09%
818.135
1.36%
2.121.368
2.40%
1,097.540
1.69%
484.201
0.57%
5.030,465
0.00%
60.949
0.09%
Receipts from other districts
Total Revenues
-
78.34%
0.00%
-
75.67%
0.00%
-
-
0.00%
-
2.30%
0.00%
116.656.676
100.00%
59,988.857
100.00%
88,220,051
100.00%
64,840.386
100.00%
85,698.034
100.00%
218.679.976
100.00%
70,064,372
31,525,326
60.85%
34.480,890
16.755,090
65.06%
31.48%
132,801,872
61,155,398
63.03%
25.19%
53.802,538
25.487,146
66.45%
32.16%
37,318,848
16.316,516
57.61%
31.61%
50,828,530
26.757,519
61.08%
27.38%
1,378,493
1.20%
1.763.130
3.33%
1.296.788
1 56%
1.281,460
1.98%
1.533.908
1.89%
2,599,346
56,501
0.00%
12.959
12.099.184
115,136,835
10.51%
Expenses
Instruction
Support
Non-Instructional
Refund of prior year revenues
Facilities acquisition, construction and
improvement
Debt Service
Total Expenditures
Excess (deficiency) of rovonues over
expenditures
-
0.01%
99.95%
1.520,041
0.00%
-
0.00%
-
0.00%
52,999.110
100.00%
6,989.747
-
2,440
4,328.771
83,214,048
0.00%
0.00%
5.20%
100.00%
5,006.003
-
734,232
9.130,418
64,781,474
0.00%
1.13%
14.09%
100.00%
1.23%
-
0.00%
-
0.00%
478,478
0.23%
0.18%
100.00%
13,669.311
6.49%
100.00%
146,545
80,970,137
4,727.897
58.912
29.02%
-
210,704.405
0.00%
7.975.571
Other Financing Sourcoe (Uses)
Transfers in
Transfers out
Proceeds from capital lease
Other
Proceeds from bond issuances
Premiums on bond issuances
Refunding bond issued
Payment to refunded bond escrow agent
Proceeds from sale of capital assets
Total Other Financing Sources (Uses)
Net Change in Fund Balance
-
(11.460.496)
-
-
7,569,373
2,930,372
18,195.627
(18.129.249)
2.580
(891.793)
628,248
0.00%
1265.11%
0.00%
0.00%
-848.78%
-328.59%
-2040.34%
2032.90%
•0.29%
100.00%
25,000
(7,671.611)
-0.33%
100.40%
-
(2,954.429)
0.00%
100.00%
0.00%
-
0.00%
-
-
000%
-
0.00%
-
0.00%
-
0.00%
-
0.00%
-
-
-
5,532
(7,641.079)
(651.332)
0.00%
0.00%
-0.07%
100.00%
-
-
-
(2.954.429)
2,051,574
-
-
259,800
-
-
0.00%
0.00%
-
(6.173,567)
0.00%
144.51%
0.00%
59.69%
0.00%
0.00%
-
0.00%
0.00%
-
-
0.00%
0.00%
91,925
7,485.000
21.12%
0.00%
1719.58%
0.00%
0.00%
(7,469.290)
-1715.97%
0.00%
67,845
15.59%
100.00%
435.280
100.00%
494,192
124,275
(4,000,000)
0.00%
1,901,625
-44.51%
(4,271.942)
100.00%
455,955
-
-
-
17,558
(3.858.167)
4.117,404
-3.22%
103.68%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
-046%
100.00%
Maillie LLP
School District Comparison
Governmental Funds Balance Sheet (Cont.)
6/30/2014
10
Balance Sheet
Tolal
% of Total
Total
% of Total
Total
% of Total
Total
11
% of Total
12
%. of Total.
Total
Total
% of Total
Assets
Cash and cash equivalents
33,951,749
Investments
Taxes Receivable, net
Due from other funds
Due from other governments
Inventories
-
3,119,909
292.122
7.376,146
200.320
Prepaid expenses
Other assets
Other Receivables
Total Assets
-
922,050
891,442
46,753.738
72.62%
0.00%
6.67%
0.62%
15.78%
4,110,904
12.184,151
2,636.016
-
2,985.842
0.43%
0.00%
-
-
1.97%
-
16.54%
54.94%
11.89%
0.00%
13.46%
0.00%
6.262.804
17,221.350
1,283,714
23.54%
64.72%
4.82%
0.00%
6.42%
-
1.708,167
85
2,769,039
0.00%
.
0.00%
0.00%
15.945,490
43.328,212
16.972.404
-
-
.
2.018,260
0.50%
100.00%
-
100.00%
100.00%
319,925
81.353.415
12.86%
3,527,105
29.52%
1.599.003
259.876
1.17%
100.00%
22.176,789
6.97%
1,147.541
3.40%
0.00%
2.48%
0.00%
0.00%
133,376
26,609.411
1.91%
19.60%
53.26%
20.86%
0.00%
21.890.254
-
.
2.001,316
11.277,698
48.681
62.16%
0.00%
0.00%
5.68%
32.02%
0.14%
13,758,616
.
316,660
.
1.575.048
.
86.22%
0.00%
1.98%
0.00%
9.87%
0.00%
0.25%
0.00%
0.00%
0.00%
40.254
0.00%
267.369
1.68%
35.217.949
100.00%
15,957.967
100.00%
7.20%
4,020,570
32.81%
782,140
0.00%
295,392
5,624,288
2.315,543
2.41%
.
0.00%
.
0.39%
-
.
Liabilities
Accounts Payable
Unearned revenue
Accrued salaries and benefits
2.177,380
74,191
22.276,617
Due to other governments
-
Due to other funds
Other liabilities
Total Liabilitities
0.24%
71.31%
-
6,375,143
0.00%
-
0.00%
71.47%
7.110,663
0.00%
59.52%
1.308,534
1.373.514
15.40%
6.712.206
2149%
0.27%
31,240.394
100.00%
24,358
8.920.556
100.00%
11.946.302
2.496,912
100.00%
1,067.108
100.00%
924,440
200,320
108.326
0.83%
-
16,931,442
0.00%
-
0.00%
-
0.00%
-
-
76.29%
0.00%
100.00%
3.490.939
173,248
22,194,632
100.00%
100.00%
13,003,920
100.00%
10.95%
0.00%
-
45.89%
8.067.945
18.89%
15.73%
-
0.00%
0.78%
.
0.00%
12.255,793
.
100.00%
-
42.932
4,750
8.897,767
8.79%
0.00%
90.67%
0.00%
0.48%
0.05%
100.00%
Deferred Inflows of Resources
Unavailable revenue, property taxes
.
0.00%
.
0.00%
Fund Balances
Nonspendable
Inventories
Prepaid expenses
Restricted
-
1.54%
-
-
0.00%
-
0.00%
-
0.00%
-
0.00%
0.00%
.
0.00%
20.51%
-
0.00%
0.08%
-
0.00%
0.00%
-
2.018.260
.
0.00%
48.681
4.37%
0.00%
.
433.298
0.21%
0.00%
-
40.254
0.00%
0.57%
1.89%
0.00%
0.00%
0.00%
6.58%
0.00%
Committed to
Future retirement rate increase
3,724.451
28.61%
Other
3,150,000
24.20%
2.500,000
9,519
24,545.532
-
53.18%
0.00%
-
1,510.664
Assigned
PSERS
Other
Unasslgned
Total Fund balance- general fund
-
-
5,833,435
13,016.432
0.00%
0.00%
-
3,000.000
0.00%
44.82%
6,679,606
24.61%
54.80%
100.00%
12.189.125
100.00%
3,000.000
800,000
9,938,669
13.738,669
21.84%
5.82%
72.34%
100.00%
For Comparison Purposes Only
-
8.529,124
11,061,950
46.154.863
0.00%
18.48%
23.97%
100.00%
-
16.091.054
4.878,259
22.962.156
0.00%
70.08%
21.24%
100.00%
-
-
7.019.946
7.060.200
0.00%
0.00%
99.43%
100.00%
Maillie LLP
School District Comparison
Governmental Funds Statoment of Activities (Cont)
6/30/2014
10
Total
% °' Total
% of Total
Total
Total
% of Total
12
11
% of Total
Total
% of Total
Total
Total
% of Total
Statement of Activities
Revenues
Local sources
State sources
Federal sources
133.783,993
38.868,636
76.73%
73.725,693
24,278.823
73.32%
12.68%
106,656.606
34,165,046
74.06%
24.15%
71.535,608
10.565,667
85.87%
22.30%
23.72%
8,047,242
24,857,088
39.66%
82,870.788
14,486.345
1,687,187
0.97%
2,546.700
2.53%
1,205,469
1.45%
3,197,248
2.22%
29,767,115
47.50%
1,134.628
Receipts from other districts
Total Revenues
.
0.00%
.
0.00%
.
0.00%
-
0.00%
-
12.84%
0.00%
84.14%
14.71%
1.15%
0.00%
-
100.00%
144,018.900
100.00%
62.671.445
100.00%
98.491.761
100.00%
44,037,051
56.49%
16,526,774
47.929,932
25.41%
73.69%
57,325,400
28,255,099
59.33%
31.21%
77.597,724
27.506,750
53.54%
24,332,694
1.31%
1.566,362
2.01%
20.003.623
13.80%
0.00%
1,335,061
1.38%
-
0.00%
473.008
0.61%
594.497
0.41%
0.00%
26
0.00%
-
0.00%
7.975
7,539.377
77,956,667
0.01%
0.00%
411.791
9,290,619
96,617,996
0.43%
174.359.816
100.00%
100.551.216
100.00%
83.306.744
113,989.016
48,132.181
65.14%
27.51%
59,225.262
28,806.802
60.00%
29.19%
1.259.733
0.72%
1.289.962
54,989
0.00%
Expanses
Instruction
Support
Non-Instructional
Refund of prior year revenues
Facilities acquisition, construction and
improvement
Debt Service
Total Expenditures
Excess (deficiency) of revenues over
expenditures
-
11.556,055
174.991,974
0.00%
6.60%
99.97%
(632.158)
9,381,648
98.703,674
9.50%
100.00%
9.67%
100.00%
0.00%
13.26%
100.00%
Transfers out
Proceeds from capital lease
Other
Proceeds from bond issuances
Premiums on bond issuances
Refunding bond issued
Payment to refunded bond escrow agent
Proceeds from sale of capital assets
Total Other Financing Sources (Uses)
Net Change in Fund Balance
-
-
566,946
65.043,652
5.654.392
Other Financing Sources (Uses)
Transfers in
-
47,811
-
-
27.89%
0.00%
0.00%
(1,300,000)
100.00%
0.00%
0.00%
0.00%
0.00%
0.00%
-
(15,085,341)
2.040,528
(21.462)
0.90%
100.00%
(2,372.207)
(902.476)
5.350,077
1,647.542
-
19.218.782
144,921.376
18.98%
29.24%
9.62%
100.00%
1,873,765
100.00%
0.00%
0.00%
143.27%
0.00%
-19.36%
0.20%
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%
45.76%
0.00%
0.00%
4260.89%
0.00%
0.00%
7,900,000
-75.03%
0.00%
0.00%
0.00%
0.00%
(7.789,777)
73.98%
1.551
-4235.44%
0.90%
0.00%
2.426,541
-23.05%
0.00%
0.00%
411,791
100.00%
171.443
100.00%
100.00%
0.00%
(10,529.511)
100.00%
100.00%
411,791
100.00%
78,454
7.305,000
(7,261.373)
(460.715)
(1,300.000)
547.542
5.350,077
-
-
(11,431.967)
5.654.392
3.282.185
-
-
-
-
-
2.285,556
0.00%
0.00%
0.00%
0.00%
Maillie LLP
School District Comparison
Governmental Funds Balanco Sheet (Cont)
6/30/2014
14
13
Balance Sheet
Total
% of Tolal
16
15
% of Total
Total
Total
% of Total
Total
18
17
% of Total
Total
Si of Total
% of Total
Total
Assets
Cash and cash equivalents
19,384,749
Investments
-
Taxes Receivable, net
Due from other funds
6.353.846
238.848
Due from other governments
4.177,544
Inventories
1.680
Prepaid expenses
-
Other assets
-
64.23%
0.00%
21.05%
0.79%
13.84%
0.01%
0.00%
18,664,479
21,296,419
3,010,848
272,872
2.139.149
-
534,773
0.00%
-
39.97%
45.60%
6.45%
0.58%
4.58%
0.00%
1.15%
0.00%
16,311,751
-
1,221,550
97,266
1,255,303
48.396
58,715
-
76.32%
0.00%
5.72%
0.46%
5.87%
0.23%
0.27%
0.00%
7.751,705
6,317,326
407,404
156.304
962,911
32,718
-
-
47.58%
7,954,430
19.24%
38.77%
2.50%
0.96%
5.91%
0.20%
0.00%
0.00%
26,496,407
64.09%
979,423
3,165.400
2.37%
7.66%
5.57%
446,079
41,346,961
23.779
0.08%
782,875
1.68%
2,379.669
11.13%
665,107
4.08%
30,180,646
100.00%
46,701,415
100.00%
21,372,650
100.00%
16,293,477
100.00%
6,533,350
9,750
4,187,686
396.861
2,350.791
142,146
2,279,526
42.491
48.82%
3,075
2,503.747
0.07%
9,317,539
17.80%
1.69%
39.62%
2.74%
37.24%
0.92%
25.99%
Accrued salaries and benefits
39.47%
0.06%
56.29%
0.22%
0.00%
1,214,096
Unearned revenue
Other Receivables
Total Assets
2,303.222
-
-
-
0.00%
0.00%
0.00%
1.08%
100.00%
31,573.635
10,223,000
8.970.578
43.341.214
5.986.403
37.815
608.692
-
31.19%
10.10%
8.86%
42.82%
5.91%
0.04%
0.60%
0.00%
476.737
0.47%
101,218,074
100.00%
6,456,387
592,283
22,713,353
8.35%
0.77%
Liabilities
Accounts Payable
Due to other governments
Due to other funds
Other liabilities
Tolal Liabilitities
2.95%
656.800
3.97%
8,762,348
216,762
16.553.894
100.00%
23,530,532
100.00%
4,671,749
19.58%
100.00%
4,814,954
47.34%
0.88%
0.00%
0.00%
100.00%
4,662,472
100.00%
2,298,721
100.00%
948.272
100.00%
356,860
100.00%
1,880
0.02%
0.00%
0.00%
48,396
58,715
32,718
0.29%
1,544,140
0.00%
2.56%
7.40%
0.31%
534,773
4,000,000
19.16%
0.00%
3,000,000
7,261,406
0.00%
36.74%
1.200.000
36,455
-
9,322,746
644,129
-
53.59%
0.00%
35,975
0.77%
914,856
-
-
2.240.420
117.399
6.503.469
-
-
25.28%
1.32%
73.39%
0.00%
0.00%
0.00%
-
47,554,882
29.38%
0.00%
61.51%
6,861,288
100.00%
77,316,905
0.00%
100.00%
811,343
100.00%
6.088.028
100.00%
-
-
Deferred Inflows of Resources
Unavailable revenue, property taxes
Fund Balances
Nonspendable
Inventories
Prepaid expenses
Restricted
Committed to
-
-
0.00%
0.00%
Future retirement rate increase
Other
-
-
-
-
0.37%
0.00%
0.00%
0.00%
19.04%
0.00%
0.00%
20,717.011
0.00%
0.00%
629,103
46.10%
-
-
10,328,316
0.00%
37.815
0.21%
0.00%
608.692
3.42%
0.00%
32.61%
65.41%
-
-
-
0.00%
0.00%
0.00%
Assigned
PSERS
Other
Unassignod
Fund balance- general fund
967,400
7.995,000
-
8.964.280
10.79%
-
-
0.00%
89.19%
7,669,465
0.00%
100.00%
7,123,784
34.13%
4,184,112
26.56%
20,872,162
100.00%
15,752,629
100.00%
7.62%
For Comparison Purposes Only
11,088,945
11,121,663
99.71%
100.00%
-
-
31,674,330
0.00%
1.99%
0.00%
100.00%
-
-
0.00%
0.00%
17,166,634
96.37%
17,813,141
100.00%
Maillie LLP
School District Comparison
Governmental Funds Statement of Activities (Cont.)
6/30/2014
14
13
Statement of Activities
Total
% of Total
Total
% of Total
lata!
Total
18
17
16
15
% of Total
% of Total
% of Total
Total
% of Total
Total
Revenues
Local sources
State sources
Federal sources
96,942,037
27,910,931
6,738,055
Receipts from other districts
Total Revenues
.
74.06%
20.89%
104,216.162
23.559.566
81.04%
16.32%
38,183.371
12,208.627
74.30%
23.76%
43,004,191
10,033.300
80.32%
18.74%
5.04%
821.543
0.64%
996.088
1.94%
506.731
0.95%
0.00%
.
0.00%
.
0.00%
.
0.00%
95,987,557
16,160,260
780,572
-
85.00%
14.31%
0.69%
0.00%
249.350.566
48.307.215
1.577.172
-
83.33%
16.14%
0.53%
0.00%
133,591,023
100.00%
128,597,271
100.00%
51,390,066
100.00%
53,544,222
100.00%
112,908,389
100.00%
299,234.953
100.00%
82.823,747
44.528.519
1.516.921
61.27%
72,488,911
35,674,777
2,079,359
115,727
58.43%
27.393,402
16.506,565
875,126
79,543
54.57%
29,476,353
15,902,474
751,585
63.90%
65.603,590
36,781,390
1,928,888
62.89%
151,389.154
78,401.502
5,551.917
2,042
58.43%
Expenses
Instruction
Support
Non-Instructional
Refund of prioryear revenues
Facilities acquisition, construction and
improvement
Debt Service
Total Expenditures
Excess (deficiency) of revenues over
-
32.94%
1.12%
0.00%
28.76%
1.68%
0.09%
32.89%
1.74%
0.16%
0.00%
734,846
1.46%
6.306.289
4.67%
13.705,204
11.05%
4,605.217
9.17%
135,175,476
100.00%
124,063,978
100.00%
50,194.719
100.00%
0.00%
(1,584,453)
1.63%
35.26%
1.85%
-
0.00%
-
0.00%
-
0.00%
-
0.00%
0.00%
0.00%
46.130,412
100.00%
104,313.868
100.00%
23,749.606
259,094.421
30.26%
2.14%
0.00%
0.00%
9.17%
100.00%
40,140,532
8,594.521
7,413,810
1,195,367
4,533,293
34.47%
expenditures
Other Financing Sourcos (Uses)
0.00%
Transfers in
Proceeds from capital lease
0.00%
0.00%
Other
0.00%
Proceeds from sale of capital assets
Total Other Financing Sources (Uses)
0.00%
Transfers out
Net Change In Fund Balance
-
0.00%
(1,584,453)
(8,762,348)
(8.762.348)
(4.229,055)
0.00%
0.00%
100.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
000%
100.00%
0.00%
1.195,367
50.000
(6,995,206)
6,376
0.00%
-0.72%
100.81%
(6,438,225)
-0.09%
0.00%
0.00%
0.00%
474,980
100.00%
490,000
(41.336,717)
(6.438.225)
2,156,296
100.00%
-1.20%
101.20%
0.00%
0.00%
0.00%
0.00%
0.00%
(6,936,830)
100.00%
(40.846,717)
(706,185)
100.00%
Maillie LLP
School District Comparison
Governmental Funds Balance Sheet (Cont)
6/30/2014
% OfTptal
Iaial
% of Total
lata!
22
21
20
19
Balance Sheet
Total
% of Total
Total
% of Total
Assets
Cash and cash equivalents
29,808,050
69.67%
11,428.575
14,501,928
3,743,527
35.42%
30,743,592
9,785,488
3,942,173
Taxes Receivable, net
2,872,826
0.00%
6.71%
Due from other funds
7,284,815
17.03%
105,704
Due from other governments
2,487.466
44.380
253,817
5.81%
1,624,266
0.10%
0.59%
0.00%
5,518
818,207
32,081
0.07%
35,969
0.11%
5,955,690
42.783,435
100.00%
32,263,694
100.00%
54,276,159
8,758,252
307,781
15,157,801
35.73%
1,489.093
9.36%
11,337,310
1.26%
44.081
3,124,905
0.28%
Investments
Inventories
Prepaid expenses
-
Other assets
Other Receivables
Total Assels
-
-
44.95%
11.60%
0.33%
5.03%
0.02%
2.54%
56.64%
18.03%
7.26%
5,893
0.01%
3,616,328
161,595
65,400
6.66%
0.30%
0.00%
0.12%
0.00%
-
52.769.144
-
3,662,805
-
-
122,270
257,517
-
2,280,777
100.00% 59,092,513
10.97%
69.30%
0.00%
6.20%
0.00%
0.00%
0.21%
0.44%
0.00%
3.86%
100.00%
Liabilities
Accounts Payable
Unearned revenue
Accrued salaries and benefits
0.00%
3.74%
496,203
16,770
1,327,069
99,133
9,956,683
10.78%
0.81%
80.85%
285,855
61.84%
0.00%
0.00%
1.17%
0.00%
1,401,254
0.00%
10.57%
24.509.689
100.00%
15,906,468
100.00%
13,251,537
100.00%
82,724
12,314,626
0.00%
6.89%
0.67%
100.00%
2,033,114
100.00%
3,513,860
100.00%
3,131,229
100.00%
3,283.470
100.00%
0.00%
5,518
818,207
122.270
257,517
0.28%
Due to other governments
Due to other funds
Other liabilities
Total Liabilitities
85.55%
-
-
-
-
11.248,389
-
19.65%
0.00%
70.72%
-
0.13%
-
849,017
Deferred Inflows of Resources
Unavailable revenue, property taxes
Fund Balances
Nonspendable
Inventories
Prepaid expenses
Restricted
Committed to
Future retirement rate increase
Other
-
44,380
-
-
0.27%
0.00%
0.00%
-
1.500.000
4.400.000
9,396,448
57.86%
2.000.000
12.31%
0.00%
29.55%
5,296,275
100.00%
12,843,366
0.04%
161,595
0.43%
6.37%
0.00%
65.400
0.17%
11.68%
34.26%
12.000.000
0.00%
-
-
31.67%
0.00%
-
10,778.657
32,335.973
0.59%
0.00%
24.78%
74.35%
Assigned
PSERS
Other
Unassigned
Fund balance- general fund
-
4,799,804
16,240,632
-
823,366
0.00%
0.00%
-
8,073,858
17,592,540
100.00% 37,893,393
6.41%
41.24%
21.31%
46.43%
100.00%
For Comparison Purposes Only
-
-
-
43,494,417
0.00%
0.00%
0.00%
100.00%
Maillie LLP
School District Comparison
Governmental Funds Statement of Activities (Cont.)
6/30(2014
19
Statement of Activities
Total
Total
22
21
20
% of Total
% of Total
Total
% of Total
% of Total
Total
Revenues
Local sources
State sources
Federal sources
55,810,417
61.276,664
45.02%
6.893.812
5.56%
Receipts from other districts
.
49.42%
82,232.395
16.868.578
580.016
0.00%
.
82.50%
16.92%
124,046.764
35,618.521
76.37%
21.93%
101.087,616
24.382.481
0.58%
2.769,671
1.71%
1.570.980
0.00%
.
-
19.19%
1.24%
0.00%
100.00%
127,041.077
100.00%
101.413,902
65.39%
27.64%
75,341,673
44.973,108
1,769,929
57.58%
42.867,960
1.932,717
123.980.893
100.00%
99,680.989
100.00%
162,434,956
Instruction
78,147,624
62.05%
33,175.822
1,742,114
26.34%
34.91%
1.36%
55,672,920
31.284,482
2.302,187
62.12%
Support
0.00%
250,835
0.28%
0.11%
10.12%
104,941
0.12%
0.00%
100.00%
89.615,365
Total Revenues
0.00%
79.57%
Expenses
Non-Instructional
Refund of prior year revenues
Facilities acquisition, construction and
improvement
Debt Service
Total Expenditures
Excess (deficiency) of revenues over
-
137,208
12,749,092
125,951.860
(1,970,967)
-
2.57%
100.00%
-
471.241
8,414,214
155,100,034
1.25%
0.00%
-
34.37%
1.35%
0.00%
0.30%
5.43%
79,112
8,689,592
0.06%
6.64%
100.00%
130,853,414
100.00%
10,065,624
expenditures
(3,812,337)
7,334,922
Other Financing Sources (Uses)
Transfers in
-
0.00%
Transfers out
-
0.00%
Proceeds from capital lease
Other
Proceeds from sale of capital assets
Total Other Financing Sources (Uses)
Net Change in Fund Balance
-
5.049
14.144
19,193
(1,951,774)
0.00%
26.31%
7369%
100.00%
-
(9.171,870)
-
0.00%
100.00%
0.00%
-
(4,109,413)
2.184.848
-
-
(9,171.870)
0.00%
100.00%
-
(1,924,565)
0.00%
213.52%
-113.52%
0.00%
0.00%
100.00%
.
(400,426)
-
-
-
(400,426)
893,754
5,410,357
(4,212.763)
0.00%
100.00%
0.00%
0.00%
0.00%
100.00%
Food Service Fund
Maillie LLP
School District Comparison
Food Service Fund Balance Sheet
6/30/2014
Iojaj
% of Total
I0J3J
% of Total
MgJ
% of Total
IoJaJ
% of Total
lojaj
% OfTotal
Tolal
% of Total
Balance Sheet
Assets
Cash and cash equivalents
Investments
950,123
208,707
Accounts receivable, net
Due from other funds
Due from other governments
Other receivables
Inventories
Prepaid expenses
Capital Assets, net
Total Assets
56.60%
12.43%
450,366
61.16%
0.00%
-
-
-
0.00%
-
0.00%
-
0.00%
-
0.00%
155,330
16,332
77,168
39,133
270,954
1,678,614
16.14%
205,084
100.00%
736,432
5.31%
0.00%
5.68%
0.00%
27.85%
100.00%
14,927
129.047
28.779
7.06%
11.419
98.57%
60.99%
13.60%
166
1.43%
0.00%
0.00%
.
9.25%
0.97%
4.60%
0.00%
572.071
-
-
41,849
-
128.589
28.820
508
63,277
-
60.38%
0.00%
0.00%
13.57%
3.04%
0.05%
6.66%
0.00%
16.27%
529,711
490,000
43.73%
3.524
40.45%
-
-
0.00%
-
-
0.00%
-
12,075
2.177
82.618
-
154,113
947,378
100.00%
94,644
1,211.225
167,051
53.39%
159.422
0.00%
29.05%
0.00%
17.56%
100.00%
948
1.00%
-
100.00%
154.332
43.665
164,511
45,369
411,401
80.25%
0.48%
77,147
451,822
0.18%
6.82%
0.00%
7.81%
0.86%
414.417
53.66%
0.00%
362
0.05%
0.00%
0.00%
0.00%
37.51%
10.61%
39.99%
11.03%
100.00%
-
-
119.388
22,666
117,881
0.00%
0.00%
15.46%
2.94%
15.26%
97.521
772.235
0.00%
12.63%
100.00%
123.459
236.301
25.72%
49.24%
-
Liabilities
Accounts Payable and accrued expenses
Due to other funds
Compensated absences
Other post employment benefits
Unearned revenue
Total Liabilitities
Net Position- food service fund
-
38,820
211,573
1,467.041
0.00%
18.35%
100.00%
-
-
-
11,585
724.847
0.00%
100.00%
-
90,900
-
54,942
312.893
634.485
For Comparison Purposes Only
-
-
38.299
198,669
1,012,556
0.00%
0.00%
19.28%
100.00%
-
-
50,320
579,289
(167.888)
13.32%
78.00%
0.00%
0.00%
8.69%
100.00%
-
-
120,163
479,923
292,312
0.00%
0.00%
25.04%
100.00%
Maillie LLP
School District Comparison
Food Service Fund Statement of Activities
6/30/2014
ISlsJ
% of Total
Total
% of Total
Idai
% of Total
iciai
% of Total
% of Total
Total
%
Total
of Total
Statement of Activities
Revenues
Food Service Revenue
State Sources
Federal Sources
Earnings on investments
1,716,713
70,475
831.891
3,710
31.72%
1,084,181
152,302
921,669
0.14%
546
65.45%
2.69%
919.828
68.62%
7.51%
2.09%
42.70%
26.45%
606,347
35.77%
27,971
392,680
0.03%
634
0.03%
.
0.00%
-
Gain (Loss) on sale of assets
.
0.00%
.
0.00%
.
Other operating expenses
Depreciation
Supplies
Tolal Expenditures
Transfers in (out)
Food Service - Change In Net Position
0.00%
0.00%
-
0.00%
-
-
0.00%
-
-
0.00%
-
2,622,789
100.00%
2.158,698
100.00%
1,936,402
100.00%
1,695,301
100.00%
1,223.646
71,358
5,962
49,815
1,158,849
2.509.830
48.76%
1.008.891
46.83%
23,851
1.11%
960.381
867,871
50.79%
44.96%
0.24%
201
0.01%
1.98%
33.645
1.087.929
2,154.517
1.56%
2.86%
982,518
152,098
9,323
18.949
690,280
53.02%
2.84%
100.00%
1.853.168
100.00%
-
112,959
46.17%
100.00%
(25.000)
(20,819)
0.02%
961,578
127,376
56.72%
2.63%
0.00%
Purchased services
830
68.88%
50.927
550.980
.
Expenses
Salaries and employee benefits
0.00%
1,333.861
7.06%
Miscellaneous Revenue
Total Revenues
59.17%
29.29%
3.020,573
146,898
1,933,989
50.22%
50.50%
100.00%
-
26,682
55.274
1.930.408
-
5.994
0.00%
1.39%
-
(157.867)
8.21%
0.50%
1.02%
37.25%
1,340,479
m
1.409,262
9,863
11,669
1.060
1,431,854
-
(91,375)
2.88%
37.89%
0.00%
0.00%
2,420
0.00%
0.05%
100.00%
5,104,710
100.00%
0.00%
2,675,283
36,260
2,666
18,183
54.52%
0.78%
98.42%
0.69%
0.81%
0.07%
100.00%
-
2.172.367
4,906,799
-
197,911
0.05%
0.37%
44.27%
100.00%
Maillie LLP
School District Comparison
Food Service Fund Balance Shoot (Cont.)
6/30/2014
% of Total
Total
% of Total
Tfilaj
% of Tolal
Iolal
12
11
10
Total
% of Total
IoJal
% OfTotal
XQlal
% OfTotal
Balance Sheet
Assets
Cash and cash equivalents
Investments
Accounts receivable, net
Due from other funds
Due from other governments
Other receivables
Inventories
Prepaid expenses
Capital Assets, net
Total Assets
49.363
.
7.26%
0.00%
270.124
.
0.00%
.
0.00%
33.630
73.514
27.32%
78.462
185.661
18.546
128.497
.
297.439
679.506
46.14%
0.00%
.
5.74%
12.56%
825,690
-
8,692
-
25,951
84.16%
0.00%
0.89%
0.00%
2.65%
734,479
-
-
215,000
172,127
81,428
585,485
13.40%
0.00%
8.25%
0.00%
13.91%
82,647
3.88%
0.00%
8.42%
100.00%
981,057
100.00%
167.013
1,433,685
36.78%
103,274
32.75%
17.45%
175.000
55.50%
21,215
632,793
3.10%
92.59%
0.00%
102,217
108,871
195,832
0.00%
187,538
2.73%
18.91%
0.00%
43.77%
100.00%
-
48.327
.
-
38,077
.
0.00%
-
145,066
-
51.23%
0.00%
0.00%
47.494
15.31%
0.00%
0.00%
129,232
-
-
42,932
21,640
15.00%
0.00%
12.01%
0.00%
0.00%
211,835
441.426
100.652
10.12%
0.00%
11.65%
100.00%
262,736
310.230
0.00%
0.00%
0.00%
84.69%
100.00%
17.19%
8.797
100.00%
-
35.787
-
29.28%
0.00%
0.00%
9.73%
4.90%
0.00%
8.11%
0.00%
47.99%
100.00%
Liabilities
Accounts Payable and accrued expenses
Due to other funds
Compensated absences
Other post employment benefits
Unearned revenue
Total Liabilitities
Net Position- food service fund
66.013
31,315
.
0.00%
.
.
0.00%
.
82,147
179,475
500,031
45.77%
100.00%
0.00%
0.00%
37,020
315,294
270,191
-
-
11.74%
29,451
4.31%
100.00%
683,459
100.00%
297,596
For Comparison Purposes Only
-
594,458
839,227
18.31%
32.94%
31.55%
0.00%
100.00%
-
-
-
-
8.797
301.433
0.00%
0.00%
0.00%
0.00%
100.00%
-
-
-
30,904
131,556
309,870
76.51%
0.00%
0.00%
0.00%
23.49%
100.00%
Maillie LLP
School District Comparison
Food Service Fund Statement of Activities (Cont.)
6/30/2014
IslaJ
% of Total
Total
% ofTotal
Iolal
12
11
10
8
% of Total
Total
% of Total
iQial
y, ofTotal
%
Total
of Total
Statement of Activities
Revenues
Food Service Revenue
State Sources
Federal Sources
Earnings on Investments
Miscellaneous Revenue
Gain (Loss) on sale of assets
Total Revenues
Expenses
Salaries and employee benefits
Purchased services
Other operating expenses
Depreciation
Supplies
Total Expenditures
2,149.871
81.054
1,076.256
.
.
_
65.01%
1,279,092
49.60%
2.45%
5.68%
32.54%
146,486
1.161,477
0.00%
29
0.00%
0.00%
.
(8,213)
45.04%
0.00%
770.670
104.371
656.780
2.666
42.80%
1,363,171
309,288
2,366,517
0.17%
210
50.22%
6.80%
0.00%
-
0.00%
-
-0.32%
.
0.00%
-
33.75%
7.66%
58.59%
0.01%
0.00%
0.00%
3,307.181
100.00%
2.578,871
100.00%
1.534.487
100.00%
4,039,186
100.00%
1,573.736
216,350
6,414
51,103
1.471.849
3.319,452
47.41%
1.273,517
49.94%
936,052
56.66%
6.52%
13,164
0.52%
2.547,033
49.911
58.24%
1.14%
0.19%
29,406
16,938
1.217,116
2,550.143
1.15%
12.750
0.60%
0.66%
17.272
629,786
1,595,860
1.08%
Transfers in (out)
49,512
Food Service - Change In Net Position
37,241
1.54%
44.34%
100.00%
-
28.728
47.73%
100.00%
-
-
(61,373)
0.00%
39.46%
100.00%
-
12.459
1.763.892
4.373.295
-
(334.109)
0.00%
0.28%
40.33%
100.00%
8,998
-
-
-
-
-
8,998
.
-
-
7,769
31,549
39,318
48,748
18.428
73.14%
6.46%
0.00%
1,328,156
117.268
370,452
0.00%
127
0.01%
100.00%
0.00%
0.00%
0.00%
-
-
20.40%
0.00%
0.00%
100.00%
1,816.003
100.00%
0.00%
1,175,707
705.947
1.920
61.34%
0.00%
0.00%
36.83%
0.10%
8024%
30.163
3.115
0.16%
100.00%
1,916.852
100.00%
19.76%
-
(100.849)
1.57%
Maillie LLP
School District Comparison
Food Service Fund Balance Sheet (Cont)
6/30/2014
13
TiJlSl
lolsi
% of Total
IsisJ
% of Total
Ifiiaj
18
17
16
15
14
% of Total
% of Total
Iplsl
% of Total
I0J3J
,%OfTotaJ.
Balance Sheet
Assets
Cash and cash equivalents
137,848
Investments
Accounts receivable, net
Due from other funds
Due from other governments
Other receivables
Inventories
Prepaid expenses
Capital Assets, net
Total Assets
17.92%
-
0.00%
-
0.00%
-
0.00%
551,793
8.636
50.724
-
20.421
130,360
549,658
30.90%
65.28%
607,041
497,344
19,715
1.22%
8,907
0.55%
98,826
986,005
0.09%
3.14%
0.00%
10.02%
100.00%
458,917
28.31%
983,044
1,621,259
100.00%
1,307,186
30,221
66,203
25.83%
56.58%
78.622
563,492
10.15%
72.72%
2,142
200,017
-
0.00%
-
0.00%
-
-
0.00%
7.11%
-
580
113,075
238.848
77.40%
0.00%
0.00%
0.00%
9.35%
763.133
-
30.742
2.65%
100.00%
19.78%
0.00%
1.12%
6.59%
769,422
19,474
-
71.72%
0.00%
13.26%
55.93%
7.000
27.685
28.12%
92.161
0.00%
890
12.12%
30.995
212,011
3.13%
0.06%
6.05%
0.00%
21.57%
982.841
100.00%
32,346
98,437
100.00%
53
0.01%
61.99%
66,688
118,167
63.24%
59.490
-
-
11,932
-
0.00%
32.86%
-
-
-
29,335
-
37.44%
30.68%
0.00%
0.00%
1.81%
0.00%
7,501
-
-
-
199,604
92,865
24,172
-
0.57%
0.00%
0.00%
0.00%
15.27%
7.10%
1.85%
0.00%
75.20%
100.00%
Liabilities
Accounts Payable and accrued expenses
Due to other funds
Compensated absences
-
Other current liabilities
-
Unearned revenue
Total Liabilitities
Net Position- food service fund
13.987
365.910
403,512
0.00%
0.00%
3.82%
100.00%
272,872
50,480
-
116.763
440.168
542,673
11.47%
0.00%
26.53%
100.00%
36.76%
-
0.00%
-
-
0.00%
-
.
186,655
0.00%
0.00%
20.576
0.00%
17.59%
100.00%
117.000
100.00%
(88.418)
For Comparison Purposes Only
869.005
-
-
0.00%
0.00%
132,720
17.13%
774,834
100.00%
846,425
-
-
114,001
316,160
991,026
0.68%
63.26%
0.00%
0.00%
36.06%
100.00%
Maillie LLP
School District Comparison
Food Service Fund Statement of Activities (Cont)
6/30/2014
13
Total
% of Total
Total
17
16
15
14
% of Total
Total
% of Total
Iolal
% of Total
Total
16
%j3llQtaL
% of Total
Total
Statement of Activities
Revenues
Food Service Revenue
State Sources
Federal Sources
Earnings on investments
685,391
168,983
3,346,979
16.31%
79.66%
2.052.055
180.467
668.036
187
4.02%
70.24%
6.18%
23.55%
0.00%
823
0.03%
Miscellaneous Revenue
0.00%
130
0.00%
Gain (Loss) on sale of assets
0.00%
Total Revenues
1.006.855
14.883
235,365
1,140
24,396
0.00%
0.09%
738.612
42,522
578,314
1,029
1.90%
629
78.50%
1.16%
18.35%
0.00%
4,201,540
100.00%
2.921,511
100.00%
1,282,639
2,059.721
80.676
2.109
5,266
49.25%
56.49%
32,493
12,428
13,437
6.249
39.80%
1.290.541
100.00%
1,355,146
54.27%
2.105.677
82.44%
3.12%
159,100
6.23%
42.49%
268,038
11.28%
0.08%
1,405
0.06%
4.309,823
120,766
81.19%
873,865
3,943
16.46%
2.27%
0.07%
0.05%
0.00%
0.00%
0.00%
0.00%
0.00%
100.00%
1,361,106
100.00%
2,554,220
2.40%
659,737
50.93%
0.92%
3.08%
1,606,889
1.166,042
50,217
67,352
95.23%
39,875
6,157
51.752
537.734
41.52%
100.00%
1,295.255
100.00%
100.00%
5,308,397
100.00%
Expenses
Salaries and employee benefits
Purchased services
Other operating expenses
Depreciation
Supplies
Total Expenditures
2,034,181
48.64%
1.639,665
70,618
15.535
21.450
1,155,117
4,181,953
100.00%
2,902,385
1.93%
0.05%
0.13%
2.43%
0.54%
0.74%
0.48%
4.00%
-
2,890.500
19.587
19,126
(72,509)
15,851
1.74%
2.33%
_
5.029.305
18.734
153,593
(336,280)
0.00%
96.44%
0.36%
2.95%
0.00%
13,443
0.26%
100.00%
5,215,075
100.00%
(800,000)
(50,000)
Transfers (out)
Food Service - Change in Net Position
0.99%
0.46%
55.59%
40.34%
(706,678)
Mallllo LLP
School District Comparison
Food Sorvico Fund Balance Shoot (Cont)
6/30/2014
19
Total
21
20
% Of Total
Total
% of Total
Total
% of Total
Icjaj
22
% of Total
Balance Shoot
Assots
Cash and cash equivalents
475.504
Investments
Accounts receivable, net
Due from other funds
-
-
0.00%
-
-
0.00%
-
689,025
Other receivables
Inventories
343.590
Total Assets
485
0.00%
Due from other governments
Prepaid expenses
Capital Assets, net
25.56%
-
-
-
352.038
1.860,157
37.04%
109.848
0.00%
60
18.47%
61.499
0.00%
-
0.21%
0.00%
0.00%
0.00%
46.96%
0.03%
26.29%
0.00%
18.93%
62.010
26.51%
100.00%
233.902
100.00%
1.32%
95.50%
0.00%
0.96%
2.22%
100.00%
128,519
93,000
54.67%
3,940
259.756
9.196
-
203,082
-
135.675
36.680
274.338
922.667
0.43%
176.623
28.15%
1.00%
-
29.42%
0.00%
0.00%
0.00%
372
0.06%
22.01%
364,647
60.73%
0.00%
0.00%
14.70%
3.98%
-
15,862
-
2.64%
0.00%
29.73%
42.935
7.15%
100.00%
600.439
100.00%
91.03%
152,970
90.60%
Liabilities
Accounts Payable and accrued expenses
Due to other funds
Compensated absences
23.528
1.707.955
-
Other current liabilities
17.255
Unearned revenue
Total Liabilities
39.725
Not Position- food sorvico fund
1,788.463
71,694
-
-
39.56%
0.00%
0.00%
331,699
5.893
-
-
1.62%
0.00%
0.00%
-
-
-
0.00%
0.00%
0.00%
13.573
5.77%
26.777
7.35%
15.862
9.40%
235.092
100.00%
364.369
100.00%
168,632
100.00%
(1.190)
558,296
For Comparison Purposes Only
431.607
Maillie LLP
School District Comparison
Food Sorvico Fund Statement of Activities (Cont)
6/30/2014
19
Total
21
20
% of Total
Iolal
%of Total
IfitaJ
22
% of Total
% of Total
Tolal
Slatemontof Activities
Revenues
1.005.368
439,987
4,408,608
Earnings on investments
Miscellaneous Revenue
Food Service Revenue
State Sources
Federal Sources
75.21%
1,275.272
22,250
403,229
23.71%
1,978,760
246,461
1.159,933
1,955
0.03%
24
0.00%
52
5,579
0.10%
0.00%
0.00%
0.00%
0.00%
0.00%
Gain (Loss) on sale of assets
Total Revenues
17.15%
7.51%
5,861.697
100.00%
2.964.982
2.279.005
49.76%
1.700.775
74.98%
1.31%
56.45%
7.28%
34.26%
0.00%
1.533.367
56.319
913.186
61.25%
447
0.02%
2.25%
36.46%
0.00%
0.00%
100.00%
3.385.226
100.00%
2,503.321
100.00%
0.00%
1,901.202
36.390
16,341
58,128
56.05%
1,169,754
282,229
46.92%
Expensos
Salaries and employee benefits
Purchased services
Other operating expenses
Depreciation
Supplies
Total Expenditures
231.880
64.114
1.06%
.
1,776.083
14.695
14.691
98.09%
0.81%
0.81%
1.07%
0.48%
1.71%
•
26,830
11.32%
0.00%
1.08%
416.264
7.02%
5.263
0.29%
1.379.740
40.68%
1.014.354
40.69%
5.958,245
100.00%
1.810,732
100.00%
3,391.801
100.00%
2,493,167
100.00%
10,000
Transfers (out)
Food Sorvico - Change In Net Position
38.25%
3.89%
(96,548)
(99.957)
(6,575)
10,154
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