Comprehensive Annual Financial Report
Uses/outflows of resources
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Uses/outflows of resources Actual amounts (budgetary basis) "total outflows" from the 27,972,065 $ 682,392 $ budgetary comparison schedules (Exhibits C-1 and C-2, respectively) Differences - budget to GAAP Encumbrances for supplies and equipment ordered but not received are reported in the year the order is placed for budgetary purposes, but in the year the supplies are received for financial reporting purposes. Prior Year Encumbrances N/A 94,965 Current Year Encumbrances N/A (53,025) Transfers to and from other funds are presented as outflows of budgetary resources but are not expenditures for financial reporting purposes. N/A N/A Net transfers (outflows) to general fund N/A N/A Total expenditures as reported on the statement of revenues, expenditures, and changes in fund balances - governmental funds (Exhibit B-2) 27,972,065 $ 724,332 $ For the Fiscal Year Ended June 30, 2012 HACKETTSTOWN SCHOOL DISTRICT NOTES TO REQUIRED SUPPLEMENTARY INFORMATION BUDGETARY COMPARISON SCHEDULE 56 OTHER SUPPLEMENTARY INFORMATION SPECIAL REVENUE FUND DETAIL STATEMENTS The Special Revenue Fund is used to account for the proceeds of specific revenue sources (other than expendable trusts or major capital projects) that are legally restricted to expenditures for specific purposes. -E- Exhibit E-1 Non- Non- Non- Non- Local ARRA Non- Non- Public Public Public Public NJ Dept. Grant Title I Title I I Title IDEA IDEA IDEA Public Public Aux. Handicap Handicap Handicap Agric. HFEE Part A Part A III Perkins Basic Preschool Basic Textbook Nursing Comp Ed. Exam Speech Supplem. CASE Mini/Maxi Totals REVENUES Local Sources 2,671 $ 2,671 $ State Sources 8,504 $ 12,115 $ 25,020 $ 14,044 $ 1,006 $ 12,066 $ 17 $ 72,772 Federal Sources 156,509 $ 38,843 $ 14,392 $ 15,858 $ 369,804 $ 11,438 $ 105 $ 606,949 TOTAL REVENUES 156,509 38,843 14,392 15,858 369,804 11,438 105 8,504 12,115 25,020 14,044 1,006 12,066 17 2,671 682,392 EXPENDITURES: Instruction: Salaries of Teachers 118,705 20,000 32,812 8,600 180,117 Purchased Profess. & Tech. Serv. 9,000 10,200 5,006 12,115 25,020 14,044 1,006 12,066 88,457 Other Purchased Services/Tuition 232,244 232,244 General Supplies 1,518 4,192 6,167 10,753 123 105 17 2,671 25,546 Textbooks 8,504 8,504 Other Objects 2,311 2,311 Total Instruction 129,223 20,000 14,392 8,478 280,815 8,723 105 8,504 12,115 25,020 14,044 1,006 12,066 17 2,671 537,179 Support Services: Salaries of Supervisors of Instruction 49,670 49,670 Personal Services-Employee Bene. 23,742 4,000 9,831 872 38,445 Purchased Educational Services 1,148 13,105 14,253 Purchased Profess. & Tech Svcs 3,544 10,060 6,280 1,669 21,553 Other Purchased Serv. (400-500 Series) 3,635 3,747 1,500 8,882 Supplies and Materials 8,212 174 8,386 Total Support Services 27,286 18,843 - 3,747 88,598 2,715 - - - - - - - - - 141,189 Facilities Acquisition & Const. Serv.: Instructional Equipment 3,633 391 4,024 Total Facilities Acq. & Const. Serv. 3,633 391 4,024 TOTAL EXPENDITURES 156,509 38,843 14,392 15,858 369,804 11,438 105 8,504 12,115 25,020 14,044 1,006 12,066 17 2,671 682,392 Total Outflows 156,509 38,843 14,392 15,858 369,804 11,438 105 8,504 12,115 25,020 14,044 1,006 12,066 17 2,671 682,392 Excess (Deficiency) of Revenues Over (Under) Expenditures and Other Financing Sources (Uses) HACKETTSTOWN SCHOOL DISTRICT SPECIAL REVENUE FUND COMBINING SCHEDULE OF PROGRAM REVENUES AND EXPENDITURES - BUDGETARY BASIS For the Fiscal Year Ended June 30, 2012 57 CAPITAL PROJECTS FUND DETAIL STATEMENTS The Capital Projects Fund is used to account for the acquisition and construction of major capital facilities and equipment purchases other than those financed by proprietary funds. -F- Exhibit F-1 Unexpended Original Prior Current Balance Date Approval Appropriations Years Year June 30, 2012 School Additions and Renovations: Bonds Authorized 7/15/2001 Voters 4,176,000 $ 4,171,047 $ 4,953 $ SDA Grant 7/15/2001 SDA Grant - State of New Jersey 2,784,000 2,784,000 - Middle School Fire Stairs: Capital Outlay Budget 3/26/2012 Board of Education 34,500 2,758 $ 31,742 SDA Grant 3/26/2012 SDA Grant - State of New Jersey 22,955 22,955 Middle School Sidewalk Replacement: Capital Outlay Budget 3/26/2012 Board of Education 130,838 14,000 116,838 Middle School Boiler: Capital Outlay Budget 3/26/2012 Board of Education 331,879 67,547 264,332 SDA Grant 3/26/2012 SDA Grant - State of New Jersey 221,253 221,253 Hatchery Hill Boiler: Capital Outlay Budget 3/26/2012 Board of Education 278,248 87,752 190,496 SDA Grant 3/26/2012 SDA Grant - State of New Jersey 185,498 185,498 Willow Grove Boiler: Capital Outlay Budget 3/26/2012 Board of Education 298,757 70,227 228,530 SDA Grant 3/26/2012 SDA Grant - State of New Jersey 199,172 199,172 High School Parking Lot: Capital Outlay Budget 3/26/2012 Board of Education 80,000 - 80,000 SDA Grant 3/26/2012 SDA Grant - State of New Jersey 52,051 18,241 33,810 Hatchery Hill Playground Rehab.: Capital Outlay Budget 3/26/2012 Board of Education 30,000 - 30,000 SDA Grant 3/26/2012 SDA Grant - State of New Jersey 18,077 8,500 9,577 8,843,228 $ 6,955,047 $ 897,903 990,278 $ Expenditures to Date HACKETTSTOWN SCHOOL DISTRICT CAPITAL PROJECTS FUND SUMMARY STATEMENT OF PROJECT EXPENDITURES For the Fiscal Year Ended June 30, 2012 58 Exhibit F-2 Revenues and Other Financing Sources Transfer from Capital Outlay 1,184,222 $ State Sources - SDA Grant 699,006 Total Revenues 1,883,228 Expenditures and Other Financing Sources Purchsed Professional Services 25,673 Construction Services 872,230 Total Expenditures 897,903 Excess(deficiency) of revenues over(under) expenditures 985,325 Fund Balance - Beginning 4,953 $ Fund Balance - Ending 990,278 $ HACKETTSTOWN SCHOOL DISTRICT CAPITAL PROJECTS FUND SUMMARY SCHEDULE OF REVENUES, EXPENDITURES, AND For the Fiscal Year Ended June 30, 2012 CHANGES IN FUND BALANCE-BUDGETARY BASIS 59 Exhibit F-2a Revised Prior Current Authorized Periods Year Totals Costs Revenues and Other Financing Sources State Sources - SDA Grant 2,784,000 $ 2,784,000 $ 2,784,000 $ Bond Proceeds 4,176,000 4,176,000 4,176,000 Total Revenues 6,960,000 - 6,960,000 6,960,000 Expenditures and Other Financing Sources Purchase Professional & Technical Services 299,317 299,317 294,122 Construction Services 6,580,730 6,580,730 6,590,878 Equipment Purchases 75,000 75,000 75,000 Total Expenditures 6,955,047 - 6,955,047 6,960,000 Excess(deficiency) of revenues over(under) expenditures 4,953 4,953 Project Fund Balance, 6/30/12 4,953 $ Additional project information: Project Number SP#4670-070-01-0325 Grant Date 6/4/2003 Bond Authorization Date 7/15/2001 Bonds Authorized $4,176,000 Bonds Issued $4,176,000 Original Authorized Cost $6,960,000 Additional Authorized Cost N/A Revised Authorized Cost $6,960,000 Percentage Increase over Original Authorized Cost N/A Percentage Completion 5.0% Original Target Completion Date 6/30/2008 Revised Target Completion Date 6/30/2008 HACKETTSTOWN SCHOOL DISTRICT CAPITAL PROJECTS FUND SCHEDULE OF PROJECT REVENUES, EXPENDITURES, PROJECT BALANCE, From Inception and for the Fiscal Year Ended June 30, 2012 SCHOOL ADDITION AND RENOVATION AND PROJECT STATUS-BUDGETARY BASIS 60 Exhibit F-2b Revised Prior Current Authorized Periods Year Totals Costs Revenues and Other Financing Sources Transfers from Capital Outlay 34,500 $ 34,500 $ 34,500 $ State Sources - SDA Grant 22,955 22,955 22,955 Total Revenues - 57,455 57,455 57,455 Expenditures and Other Financing Sources Purchase Professional & Technical Services 853 853 2,918 Construction Services 24,860 24,860 54,537 Total Expenditures - 25,713 25,713 57,455 Excess(deficiency) of revenues over(under) expenditures - 31,742 Project Fund Balance, 6/30/12 31,742 $ Additional project information: Project Number 1870-060-10-1007 Grant Date 3/26/2012 Bond Authorization Date N/A Bonds Authorized N/A Bonds Issued N/A Original Authorized Cost $57,455 Additional Authorized Cost N/A Revised Authorized Cost $57,455 Percentage Increase over Original Authorized Cost N/A Percentage Completion 44.8% Original Target Completion Date 6/30/2012 Revised Target Completion Date 12/31/2012 HACKETTSTOWN SCHOOL DISTRICT CAPITAL PROJECTS FUND SCHEDULE OF PROJECT REVENUES, EXPENDITURES, PROJECT BALANCE, From Inception and for the Fiscal Year Ended June 30, 2012 MIDDLE SCHOOL FIRE STAIRS AND PROJECT STATUS-BUDGETARY BASIS 61 Exhibit F-2c Revised Prior Current Authorized Periods Year Totals Costs Revenues and Other Financing Sources Transfers from Capital Outlay 130,838 $ 130,838 $ 130,838 $ Total Revenues - 130,838 130,838 130,838 Expenditures and Other Financing Sources Purchase Professional & Technical Services 9,520 9,520 10,830 Construction Services 4,480 4,480 120,008 Total Expenditures - 14,000 14,000 130,838 Excess(deficiency) of revenues over(under) expenditures - 116,838 Project Fund Balance, 6/30/12 116,838 $ Additional project information: Project Number N/A Grant Date N/A Bond Authorization Date N/A Bonds Authorized N/A Bonds Issued N/A Original Authorized Cost $130,838 Additional Authorized Cost N/A Revised Authorized Cost $130,838 Percentage Increase over Original Authorized Cost N/A Percentage Completion 10.7% Original Target Completion Date 6/30/2012 Revised Target Completion Date 12/31/2012 HACKETTSTOWN SCHOOL DISTRICT CAPITAL PROJECTS FUND SCHEDULE OF PROJECT REVENUES, EXPENDITURES, PROJECT BALANCE, From Inception and for the Fiscal Year Ended June 30, 2012 MIDDLE SCHOOL SIDEWALK REPLACEMENT AND PROJECT STATUS-BUDGETARY BASIS 62 Exhibit F-2d Revised Prior Current Authorized Periods Year Totals Costs Revenues and Other Financing Sources Transfers from Capital Outlay 331,879 $ 331,879 $ 331,879 $ State Sources - SDA Grant 221,253 221,253 221,253 Total Revenues - 553,132 553,132 553,132 Expenditures and Other Financing Sources Purchase Professional & Technical Services - - Construction Services 288,800 288,800 553,132 Total Expenditures - 288,800 288,800 553,132 Excess(deficiency) of revenues over(under) expenditures - 264,332 Project Fund Balance, 6/30/12 264,332 $ Additional project information: Project Number 1870-060-10-1008 Grant Date 3/26/2012 Bond Authorization Date N/A Bonds Authorized N/A Bonds Issued N/A Original Authorized Cost $553,132 Additional Authorized Cost N/A Revised Authorized Cost $553,132 Percentage Increase over Original Authorized Cost N/A Percentage Completion 52.2% Original Target Completion Date 6/30/2012 Revised Target Completion Date 12/31/2012 HACKETTSTOWN SCHOOL DISTRICT CAPITAL PROJECTS FUND SCHEDULE OF PROJECT REVENUES, EXPENDITURES, PROJECT BALANCE, From Inception and for the Fiscal Year Ended June 30, 2012 MIDDLE SCHOOL BOILER REPLACEMENT AND PROJECT STATUS-BUDGETARY BASIS 63 Exhibit F-2e Revised Prior Current Authorized Periods Year Totals Costs Revenues and Other Financing Sources Transfers from Capital Outlay 278,248 $ 278,248 $ 278,248 $ State Sources - SDA Grant 185,498 185,498 185,498 Total Revenues - 463,746 463,746 463,746 Expenditures and Other Financing Sources Purchase Professional & Technical Services - - Construction Services 273,250 273,250 463,746 Total Expenditures - 273,250 273,250 463,746 Excess(deficiency) of revenues over(under) expenditures - 190,496 Project Fund Balance, 6/30/12 190,496 $ Additional project information: Project Number 1870-070-10-1009 Grant Date 3/26/2012 Bond Authorization Date N/A Bonds Authorized N/A Bonds Issued N/A Original Authorized Cost $463,746 Additional Authorized Cost N/A Revised Authorized Cost $463,746 Percentage Increase over Original Authorized Cost N/A Percentage Completion 58.9% Original Target Completion Date 6/30/2012 Revised Target Completion Date 12/31/2012 HACKETTSTOWN SCHOOL DISTRICT Download 4.8 Kb. 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