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Statement of Revenues, Expenditures, and Changes in Fund Balance For the Year Ended August 31, 2010-All Funds
Program/Activity/Object Report
REPORT F196 MONROE SCHOOL DISTRICT NO. 103 RUN: 11/13/2010 10:50:55 PM
CERTIFICATION
The Annual Financial Statements (Report F-196) for Monroe School District No. 103 of Snohomish County for the fiscal year ended August 31,
2010, 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 176 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, 2009-August 31, 2010
Approved:
School District Superintendent or Authorized Official Date
Reviewed:
ESD Superintendent or Authorized Official Date
Transportation
Debt Service Capital Vehicle
REPORT F-196 SUMMARY General Fund ASB Fund Fund Projects Fund Fund Permanent Fund Total
Total Revenues and Other Financing 65,229,166.46 729,995.43 5,192,699.00 2,839,843.16 453,781.20 0.00 74,445,485.25
Sources
Total Expenditures 63,806,647.71 766,042.44 5,380,165.44 3,147,726.81 531,633.69 0.00 73,632,216.09
Other Financing Uses 354,755.43 0.00 0.00 0.00 354,755.43
Excess of Revenues/Other Financing 1,067,763.32 -36,047.01 -187,466.44 -307,883.65 -77,852.49 0.00 458,513.73
Sources Over/(Under) Expenditures
and Other Financing Uses
Beginning Total Fund Balance 3,507,374.33 371,268.34 2,482,469.19 953,236.91 89,386.17 7,403,734.94
Prior Year(s) Corrections or 0.00 0.00 0.00 133,571.84 0.00 133,571.84
Restatements
Ending Total Fund Balance 4,575,137.65 335,221.33 2,295,002.75 778,925.10 11,533.68 0.00 7,995,820.51
ASSETS:
Cash and Cash Equivalents 2,109,026.21 19,480.88 15,297.30 679,607.49 2.43 0.00 2,823,414.31
Minus Warrants Outstanding -2,063,231.68 -13,480.33 0.00 -673,361.67 0.00 0.00 -2,750,073.68
Taxes Receivable 6,811,337.18 2,855,449.83 1,249,258.68 168.08 10,916,213.77
Due From Other Funds 2,054.73 0.00 0.00 7,352.22 0.00 0.00 9,406.95
Due From Other Governmental 440,942.27 0.00 0.00 75,024.34 0.00 0.00 515,966.61
Units
Accounts Receivable 70,401.99 0.00 0.00 0.00 0.00 0.00 70,401.99
Interfund Loans Receivable 0.00 0.00 0.00
Accrued Interest Receivable 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Inventory 78,568.17 0.00 78,568.17
Prepaid Items 99,912.46 0.00 0.00 0.00 0.00 99,912.46
Investments 4,847,192.54 463,679.14 2,279,705.45 1,134,770.43 11,531.25 0.00 8,736,878.81
Investments/Cash With Trustee 0.00 0.00 0.00 0.00 0.00 0.00
Investments-Deferred 0.00 0.00 0.00
Compensation
Self-Insurance Security 0.00 0.00
Deposit
TOTAL ASSETS 12,396,203.87 469,679.69 5,150,452.58 2,472,651.49 11,701.76 0.00 20,500,689.39
LIABILITIES:
Accounts Payable 672,288.99 132,403.63 0.00 444,287.71 0.00 0.00 1,248,980.33
Contracts Payable Current 18,364.56 0.00 180.00 0.00 0.00 18,544.56
Accrued Interest Payable 0.00 0.00
Accrued Salaries 274,429.80 0.00 0.00 274,429.80
Revenue Anticipation Notes 0.00 0.00 0.00 0.00 0.00
Payable
Payroll Deductions and Taxes 5,151.65 0.00 0.00 5,151.65
Payable
Due To Other Governmental 0.00 0.00 0.00 0.00 0.00 0.00
Units
Deferred Compensation Payable 0.00 0.00 0.00
Estimated Employee Benefits 0.00 0.00
Payable
Due To Other Funds 7,352.22 2,054.73 0.00 0.00 0.00 0.00 9,406.95
Page 1 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:50:57 PM
LIABILITIES:
Interfund Loans Payable 0.00 0.00 0.00 0.00 0.00
Deposits 25,965.00 0.00 0.00 25,965.00
Matured Bonds Payable 0.00 0.00
Matured Bond Interest Payable 0.00 0.00
Arbitrage Rebate Payable 0.00 0.00 0.00 0.00 0.00
Deferred Revenue 6,817,514.00 0.00 2,855,449.83 1,249,258.68 168.08 0.00 10,922,390.59
TOTAL LIABILITIES 7,821,066.22 134,458.36 2,855,449.83 1,693,726.39 168.08 0.00 12,504,868.88
FUND BALANCE:
Reservation Of Fund Balance 174,743.00 0.00 0.00 722,453.86 0.00 0.00 897,196.86
Unreserved, Designated Fund 525,449.00 0.00 0.00 0.00 525,449.00
Balance
Unreserved, Undesignated Fund 3,874,945.65 335,221.33 2,295,002.75 56,471.24 11,533.68 0.00 6,573,174.65
Balance
TOTAL FUND BALANCE 4,575,137.65 335,221.33 2,295,002.75 778,925.10 11,533.68 0.00 7,995,820.51
TOTAL LIABILITIES AND FUND 12,396,203.87 469,679.69 5,150,452.58 2,472,651.49 11,701.76 0.00 20,500,689.39
BALANCE
Page 2 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:50:58 PM
REVENUES:
Local 13,949,924.80 729,995.43 5,192,699.00 2,389,838.45 350.16 22,262,807.84
State 45,897,489.29 0.00 75,024.34 453,431.04 46,425,944.67
Federal 2,936,628.70 0.00 0.00 0.00 2,936,628.70
Federal Stimulus 1,642,594.31 1,642,594.31
Other 802,138.36 20,224.94 0.00 0.00 822,363.30
TOTAL REVENUES 65,228,775.46 729,995.43 5,192,699.00 2,485,087.73 453,781.20 0.00 74,090,338.82
EXPENDITURES:
CURRENT:
Regular Instruction 37,598,136.99 37,598,136.99
Federal Stimulus 1,509,532.25 1,509,532.25
Special Education 6,820,014.26 6,820,014.26
Vocational Education 2,725,593.89 2,725,593.89
Skills Center 0.00 0.00
Compensatory Programs 1,902,498.45 1,902,498.45
Other Instructional Programs 1,218,872.80 1,218,872.80
Community Services 112,840.78 112,840.78
Support Services 11,861,451.99 11,861,451.99
Student Activities/Other 766,042.44 0.00 766,042.44
CAPITAL OUTLAY:
Sites 17,605.85 17,605.85
Building 2,806,896.27 2,806,896.27
Equipment 308,274.69 308,274.69
Energy 0.00 0.00
Transportation Equipment 531,633.50 531,633.50
Other 57,706.30 57,706.30
DEBT SERVICE:
Principal 0.00 3,795,000.00 0.00 0.00 3,795,000.00
Interest and Other Charges 0.00 1,585,165.44 14,950.00 0.19 1,600,115.63
TOTAL EXPENDITURES 63,806,647.71 766,042.44 5,380,165.44 3,147,726.81 531,633.69 0.00 73,632,216.09
REVENUES OVER (UNDER) EXPENDITURES 1,422,127.75 -36,047.01 -187,466.44 -662,639.08 -77,852.49 0.00 458,122.73
Page 1 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:50:58 PM
EXCESS OF REVENUES/OTHER FINANCING SOURCES 1,067,763.32 -36,047.01 -187,466.44 -307,883.65 -77,852.49 0.00 458,513.73
OVER (UNDER) EXPENDITURES AND OTHER
FINANCING USES
BEGINNING TOTAL FUND BALANCE 3,507,374.33 371,268.34 2,482,469.19 953,236.91 89,386.17 0.00 7,403,734.94
Prior Year(s) Corrections or 0.00 0.00 0.00 133,571.84 0.00 0.00 133,571.84
Restatements
ENDING TOTAL FUND BALANCE 4,575,137.65 335,221.33 2,295,002.75 778,925.10 11,533.68 0.00 7,995,820.51
Page 2 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:00 PM
Variance with
Final Budget
POSITIVE
REVENUES: FINAL BUDGET ACTUAL (NEGATIVE)
Local 14,373,593.00 13,949,924.80 -423,668.20
State 44,862,029.00 45,897,489.29 1,035,460.29
Federal 2,958,571.00 2,936,628.70 -21,942.30
Federal Stimulus 2,094,614.00 1,642,594.31 -452,019.69
Other 1,040,800.00 802,138.36 -238,661.64
TOTAL REVENUES 65,329,607.00 65,228,775.46 -100,831.54
EXPENDITURES
CURRENT:
Regular Instruction 37,257,363.00 37,598,136.99 -340,773.99
Federal Stimulus 1,857,008.00 1,509,532.25 347,475.75
Special Education 7,011,975.00 6,820,014.26 191,960.74
Vocational Education 2,463,059.00 2,725,593.89 -262,534.89
Skills Center 0.00 0.00 0.00
Compensatory Programs 1,965,314.00 1,902,498.45 62,815.55
Other Instructional Programs 2,225,705.00 1,218,872.80 1,006,832.20
Community Services 90,957.00 112,840.78 -21,883.78
Support Services 12,629,475.00 11,861,451.99 768,023.01
Student Activities/Other
CAPITAL OUTLAY:
Sites
Building
Equipment
Energy
Transportation Equipment
Other 0.00 57,706.30 -57,706.30
DEBT SERVICE:
Principal 0.00 0.00 0.00
Interest and Other Charges 0.00 0.00 0.00
TOTAL EXPENDITURES 65,500,856.00 63,806,647.71 1,694,208.29
Page 1 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:00 PM
Variance with
Final Budget
POSITIVE
OTHER FINANCING SOURCES (USES) FINAL BUDGET ACTUAL (NEGATIVE)
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 -354,755.43 -354,755.43
Other Financing Uses (GL 535) 0.00 0.00 0.00
Other 0.00 391.00 391.00
TOTAL OTHER FINANCING SOURCES (USES) 0.00 -354,364.43 -354,364.43
Page 2 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:07 PM
Variance with
Final Budget
POSITIVE
REVENUES: FINAL BUDGET ACTUAL (NEGATIVE)
Local 1,088,913.00 729,995.43 -358,917.57
State
Federal
Federal Stimulus
Other
TOTAL REVENUES 1,088,913.00 729,995.43 -358,917.57
EXPENDITURES
CURRENT:
Regular Instruction
Federal Stimulus
Special Education
Vocational Education
Skills Center
Compensatory Programs
Other Instructional Programs
Community Services
Support Services
Student Activities/Other 1,130,742.00 766,042.44 364,699.56
CAPITAL OUTLAY:
Sites
Building
Equipment
Energy
Transportation Equipment
Other
DEBT SERVICE:
Principal
Interest and Other Charges
TOTAL EXPENDITURES 1,130,742.00 766,042.44 364,699.56
Page 1 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:07 PM
Variance with
Final Budget
POSITIVE
OTHER FINANCING SOURCES (USES) FINAL BUDGET ACTUAL (NEGATIVE)
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)
Page 2 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:08 PM
Variance with
Final Budget
POSITIVE
REVENUES: FINAL BUDGET ACTUAL (NEGATIVE)
Local 5,226,596.00 5,192,699.00 -33,897.00
State 0.00 0.00 0.00
Federal 0.00 0.00 0.00
Federal Stimulus
Other
TOTAL REVENUES 5,226,596.00 5,192,699.00 -33,897.00
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 3,795,000.00 3,795,000.00 0.00
Interest and Other Charges 1,591,481.00 1,585,165.44 6,315.56
TOTAL EXPENDITURES 5,386,481.00 5,380,165.44 6,315.56
Page 1 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:08 PM
Variance with
Final Budget
POSITIVE
OTHER FINANCING SOURCES (USES) FINAL BUDGET ACTUAL (NEGATIVE)
Bond Sales and Refunding Bond Sales 0.00 0.00 0.00
Long-Term Financing
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
TOTAL OTHER FINANCING SOURCES (USES) 0.00 0.00 0.00
Page 2 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:11 PM
Variance with
Final Budget
POSITIVE
REVENUES: FINAL BUDGET ACTUAL (NEGATIVE)
Local 2,371,450.00 2,389,838.45 18,388.45
State 100,000.00 75,024.34 -24,975.66
Federal 0.00 0.00 0.00
Federal Stimulus
Other 0.00 20,224.94 20,224.94
TOTAL REVENUES 2,471,450.00 2,485,087.73 13,637.73
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 17,605.85 -17,605.85
Building 2,386,000.00 2,806,896.27 -420,896.27
Equipment 541,118.00 308,274.69 232,843.31
Energy 500,000.00 0.00 500,000.00
Transportation Equipment
Other
DEBT SERVICE:
Principal 0.00 0.00 0.00
Interest and Other Charges 39,000.00 14,950.00 24,050.00
TOTAL EXPENDITURES 3,466,118.00 3,147,726.81 318,391.19
Page 1 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:11 PM
Variance with
Final Budget
POSITIVE
OTHER FINANCING SOURCES (USES) FINAL BUDGET ACTUAL (NEGATIVE)
Bond Sales and Refunding Bond Sales 0.00 0.00 0.00
Long-Term Financing 0.00 0.00 0.00
Transfers In 500,000.00 354,755.43 -145,244.57
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
TOTAL OTHER FINANCING SOURCES (USES) 500,000.00 354,755.43 -145,244.57
Page 2 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:13 PM
Variance with
Final Budget
POSITIVE
REVENUES: FINAL BUDGET ACTUAL (NEGATIVE)
Local 500.00 350.16 -149.84
State 451,293.00 453,431.04 2,138.04
Federal 0.00 0.00 0.00
Federal Stimulus
Other 0.00 0.00 0.00
TOTAL REVENUES 451,793.00 453,781.20 1,988.20
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 539,953.00 531,633.50 8,319.50
Other
DEBT SERVICE:
Principal 0.00 0.00 0.00
Interest and Other Charges 0.00 0.19 -0.19
TOTAL EXPENDITURES 539,953.00 531,633.69 8,319.31
Page 1 of 2
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:13 PM
Variance with
Final Budget
POSITIVE
OTHER FINANCING SOURCES (USES) FINAL BUDGET ACTUAL (NEGATIVE)
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
TOTAL OTHER FINANCING SOURCES (USES) 0.00 0.00 0.00
Page 2 of 2
Monroe School District No. 103 RUN: 11/13/2010 10:51:15 PM
REPORT F196
Statement Of Fiduciary Net Assets
E.S.D. 189
Fiduciary Funds
COUNTY: 31 Snohomish
August 31, 2010
Private
ASSETS: Purpose Trust Other Trust
Imprest Cash 0.00 0.00
Cash On Hand 0.00 0.00
Cash On Deposit with Cty Treas 540.44 0.00
Minus Warrants Outstanding -540.00 0.00
Due From Other Funds 0.00 0.00
Accounts Receivable 0.00 0.00
Accrued Interest Receivable 0.00 0.00
Investments 37,681.36 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 0.00
Accum Depreciation, Buildings 0.00
Accum Depreciation, Equipment 0.00 0.00
TOTAL ASSETS 37,681.80 0.00
LIABILITIES:
Accounts Payable 750.00 0.00
Due To Other Funds 0.00 0.00
TOTAL LIABILITIES 750.00 0.00
NET ASSETS:
Net assets held in trust for:
Reserved for Other Items 0.00 0.00
Reserved for Self Insured Risk 0.00
Reserved for Trust Principal 30,000.00 0.00
Unreserved, Designated for Other Items 0.00 0.00
Unreserved, Undesignated Fund Balance 6,931.80 0.00
TOTAL NET ASSETS 36,931.80 0.00
Page 1 of 1
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:17 PM
Page 1 of 1
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:23 PM
Beginning Ending
Outstanding Debt Amount Amount Outstanding Debt
Description September 1, 2009 Issued/Increased Redeemed/Decreased August 31, 2010
Page 1 of 1
REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:24 PM
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REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:24 PM
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REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:24 PM
TOTAL REVENUES AND OTHER FINANCING SOURCES 65,229,166.46 5,192,699.00 2,839,843.16 453,781.20
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REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:26 PM
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REPORT F196 Monroe School District No. 103 RUN: 11/13/2010 10:51:26 PM
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