REGIONAL OFFICE OF EDUCATION #1 NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)_part3

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KHU VỰC VĂN PHÒNG GIÁO DỤC # 1 LỊCH ngân sách So sánh chương trình giáo dục tion TÀI KHOẢN QUỸ NĂM KẾT THÚC Tháng Sáu 30, 2009 Truants thay thế và Giáo dục Tùy chọn Ngân sách phương sai tích cực (tiêu cực) thực tế Doanh thu các nguồn Nhà nước nguồn địa phương Lãi suất liên bang nguồn thu nhập

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Nội dung Text: REGIONAL OFFICE OF EDUCATION #1 NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)_part3

R EGIONAL O FFICE O F E DUCATION #1 B UDGETARY C OMPARISON S CHEDULE E DUCA T ION F UND A CCOUNTS F OR T HE Y EAR E NDED J UNE 3 0, 2009 Truants Alternative a nd O ptional E ducation Variance Positive B udget A ctual (Negative) R evenues: L ocal s ources $ $ $ State sources 8 0,118 8 0,118 Federal sources Interest income Total revenues 80,118 80,118 Expenditures: Salaries a nd b enetits 68,334 7 1,580 (3,246) P urchased s ervices 9 ,284 2 ,577 6,707 Travel a nd e ntertainment 4 ,277 (4,277) S upplies a nd m aterials 2 ,500 402 2,098 Institute expenses a nd w orkshops C apital o utlay C ommunication 7 67 (767) P ostage a nd c opies 581 (581) P ayment to o ther g overnmental units O ther 80,118 Total expenditures 80,184 (66) N et c hange in fund b alances $ (66) (66) $ F und b alance, J uly 1 ,2008 2 02 F und b alance, J une 30, 2009 $ 136 S tudent A ssistance Pro!;,;ram Variance Positive A ctual Bud!;,;et (Ne!;';ative} R evenues: Local sources $ $ $ State sources 7 0,700 7 0,700 Federal sources Interest i ncome 2 2 Total revenues 70,700 7 0,702 2 Expenditures: Salaries a nd b enetits 5 4,047 5 0,353 3 ,694 P urchased s ervices 7,728 7 ,027 701 Travel a nd e ntertainment 7,525 1 1,293 (3,768) 1,400 S upplies a nd m aterials 2,028 (628) Institute e xpenses a nd w orkshops C apital o utlay C ommunication P ostage a nd c opies P ayment to o ther g overnmental units O ther (lL 7 0,700 70,701 T otal expenditures N et c hange in fund b alances $ $ 1,303 F und b alance, J uly 1, 2 008 1,304 F und b alance, June 30, 2 009 $ This is trial version S ee a ccompanying I ndependent A uditor's R eport 46 www.adultpdf.com
R EGIONAL O FFICE O F E DUCATION #1 B UDGETARY C OMPARISON S CHEDULE E DUCA n ON F UND A CCOUNTS F OR T HE Y EAR E NDED J UNE 3 0, 2009 M cKinney E ducation f or Homeless V ariance Positive B udget A ctual (Negative) Revenues: Local sources $ $ $ State sources Federal sources 1 2,490 12,482 (8) Interest income Total revenues 12,490 12,482 (8) Expenditures: Salaries a nd b enefits 10,536 10,250 286 1,554 P urchased s ervices 1,554 5 20 Travel a nd e ntertainment (520) 400 8 20 S upplies a nd m aterials (420) Institute expenses a nd w orkshops C apital o utlay C ommunication P ostage a nd c opies 9 00 (900) P ayment to o ther g overnmental units O ther Total expenditures 12,490 1 2,490 (8) .,;$::......====oO:(8~) N et c hange in fund b alances $ F und b alance, J uly 1, 200R ( 8) F und b alance, June 3 0, 2 009 $ Regional Safe Schools Variance Positive B udget A ctual (Negative) R evenues: $ L ocal s ources $ $ 130,101 1 30,101 State sources Federal sources Interest income 130,101 1 30,102 Total revenues Expenditures: Salaries a nd b enetits P urchased s ervices 15 (15) Travel a nd e ntertainment S upplies a nd m aterials Institute expenses a nd w orkshops C apital o utlay C ommunication P ostage a nd c opies 1 30,104 130,101 (3) P ayment to o ther g overnmental units O ther 130,101 130,119 (18) Total expenditures (17) .,;$::......==,..:(~17:....) $ N et c hange in fund b alances 2 ,269 F und b alance, J uly 1, 2 008 2 ,252 $ F und b alance, June 30, 2 009 This is trial version See a ccompanying I ndependent A uditor's R eport 47 www.adultpdf.com
R EGIONAL O FFICE OF E DUCATION #1 B UDGETARY C OMPARlSON S CHEDULE E DUCATION F UND A CCOUNTS F OR T HE Y EAR E NDED J UNE 3 0, 2 009 SEecial E ducation G rants I nfant/Toddler V ariance Positive Bud!;;et A ctual (Ne!;;ativeL R evenues: Local sources $ 2,069 $ 2,069 $ State sources 3 78,414 310,018 ( 68,396) F ederal sources 53,586 148,667 9 5,081 Interest income 1 1 Total revenues 4 32,000 460,755 28,755 E xpenditures: Salaries a nd b enetits 2 97,027 288,591 8,436 Purchased services 102,817 9 9,897 2,920 T ravel a nd e ntertainment 2 4,871 2 4,164 7 07 S upplies a nd m aterials 7,285 7 ,078 2 07 I nstitute expenses a nd w orkshops C apital o utlay C ommunication P ostage a nd c opies P ayment to o ther g overnmental units 3 5,454 (35,454) O ther Total expenditures 432,000 4 55,184 (23,184L N et c hange in fund b alances $ 5 ,571 $ 5 ,571 F und b alance, July 1, 2008 ( 15,557) F und b alance, June 3 0, 2 009 $ (9,986) En!;;lish Lan!;;ua!;;e L earners Variance Positive A ctual Bud!;;et (Ne!;;ativeL R evenues: Local sources $ $ $ State sources 66,000 Federal sources 6 6,000 Interest income 2 2 Total revenues 6 6,000 6 6,002 2 E xpenditures: Salaries a nd b enetits 4 4,831 4 4,380 451 19,169 1 9,657 P urchased s ervices (488) Travel a nd e ntertainment S upplies a nd m aterials 2,000 2 ,612 (612) Institute expenses a nd w orkshops C apital o utlay C ommunication P ostage a nd c opies 1 ,642 (1,642) P ayment to o ther g overnmental units O ther 6 6,000 68,291 T otal expenditures {2,291L (2,289) ( 2,289) N et c hange in fund b alances $ $ 1,702 F und b alance, J uly 1, 2 008 (587L F und b alance, June 3 0, 2 009 $ This is trial version S ee a ccompanying I ndependent A uditor's R eport 48 www.adultpdf.com
R EGIONAL O FFICE O F E DUCATION #1 B UDGETARY C OMPARISON S CHEDULE E DUCATION F UND A CCOUNTS F OR T HE Y EAR E NDED J UNE 3 0, 2 009 L IPLEPS V ariance Positive A ctual (Ne!;';ative) Bud!;,;et R evenues: L ocal s ources $ $ $ State sources 4 8,546 4 8,546 Federal sources Interest income 1 4 8,546 4 8,547 Total revenues Expenditures: Salaries a nd b enefits Purchased services Travel a nd e ntertainment S upplies a nd m aterials Institute e xpenses a nd w orkshops C apital o utlay C ommunication P ostage a nd c opies 48,546 4 8,546 P ayment to o ther g overnmental units O ther 4 8,546 4 8,546 Total expenditures N et c hange in fund b alances $ $ F und b alance, J uly 1 ,2008 F und b alance, June 3 0, 2 009 $ Teachers a nd A dministrators M entoring Pro!;,;ram Variance Positive A ctual (Negative) Bud!;,;et R evenues: $ $ $ Lo cal so urce s 30,486 1,527 (28,959) State sources Federal sources Interest income 3 0,486 1,527 ( 28,959) Total revenues Expenditures: 3 ,198 1,527 1,671 Salaries a nd b enefits 2 4,508 2 4,508 Purchased services Travel a nd e ntertainment 2 ,780 2,780 S upplies a nd m aterials Institute expenses a nd w orkshops C apital o utlay C ommunication P ostage a nd c opies P ayment to o ther g overnmental units O ther 28,959 3 0,486 1,527 T otal expenditures $ $ N et c hange in fund b alances F und b alance, J uly 1 ,2008 $ F und b alance, J une 30, 2009 This is trial version S ee a ccompanying I ndependent A uditor's R eport 49 www.adultpdf.com
REGIONAL OFFICE OF EDUCA TION #1 COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS JUNE 30, 2009 General Institute Institute Pike County Funds Funds Education Bus Film Pike Development Supervisory Driver Miscellaneous Cooperative Adams Fund Fund County County Fund Fees Fund ASSETS $ $ $ 7,519 $ $ $ $ Cash and cash equivalents 10,574 11,898 14,609 32,489 5,960 31,164 Grants receivable Prepaid items 204 $ $ $ 10,574 11,898 7,519 $ $ $ $ Total assets 14,609 63,857 5,960 LIABILITIES AND FUND BALANCE Liabilities $ $ $ $ $ $ $ Accounts payable 2,586 Total liabilities 2,586 Fund balance (deficit) Reserved for grant programs 7,519 Unreserved - undesignated (deficit) 10,574 11,898 14,609 61,271 5,960 Total fund balance (deficit) 10,574 11,898 7,519 14,609 61,271 5,960 $ 7,519 $ $ $ $ $ Total liabilities and fund balance 10,574 11,898 14,609 63,857 5,960 $ www.adultpdf.com This is trial version See accompanying Independent Auditor's Report 50
REGIONAL OFFICE OF EDUCATION #1 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES N ONMAJOR SPECIAL REVENUE FUNDS FOR THE YEAR ENDED JUNE 30, 2009 Institute Institute General Pike Funds Funds Education Bus F Adams Pike Development Supervisory Driver Miscellaneous Coo County County Fund F Fund Fund Fees Revenues: $ $ $ 3,872 4,214 17,040 $ $ $ $ Registration, certification and permit fees 1,156 87,770 Local sources 2,000 852 State sources II I Interest income 11 6 13 152 4,225 3,883 17,046 2,001 2,021 87,922 Total revenues Expenditures: 30,149 Salaries and benefits 9,232 1,061 39,687 Purchased services 1,290 2,530 2,000 619 2,770 Travel and entertainment 2,726 378 Supplies and materials 3,344 13,437 Institute expenses and workshops 7,088 Capital outlay 724 Communication Postage and copies Payment to other government units 3,184 27,925 O ther 110,345 14,727 3,344 16,048 2,000 1,680 Total expenditures (22,423) (10,844) 881 998 341 Net changes in fund balances 21,418 11,017 6,521 83,694 Fund balance - July 1, 2008 14,268 $ 10,574 $ $ $ $ $ $ 11,898 7,519 14,609 61,271 Fund balance - June 30, 2009 www.adultpdf.com This is trial version See accompanying Independent Auditor's Report 51
R EGIONAL OFFICE OF EDUCATION #1 S TATEMENT OF CHANGES IN ASSETS AND LIABILITIES AGENCY FUND FOR THE YEAR ENDED JUNE 30, 2009 DISTRIBUTIVE FUND Balance Balance July 1 ,2008 Additions Reductions June 30, 2009 ASSETS 144 1,274 $ 1,220,646 $ $ 1,219,516 $ Cash 144 1,274 1,219,516 1,220,646 Total assets LIABILITIES 144 1,274 $ Accwnulated interest payable 1,130 $ $ $ 144 1,274 $ 1,130 $ Total liabilities $ $ See accompanying Independent Auditor's Report 52 This is trial version www.adultpdf.com
R EGIONAL OFFICE OF EDUCATION #1 SCHEDULE OF DISBURSEMENTS TO SCHOOL DISTRICT TREASURERS AND OTHER ENTITIES DISTRIBUTIVE FUND FOR THE YEAR ENDED JUNE 30, 2009 West Central Region #240 ROE #1 Totals Alternative Education $ $ 90,000 90,000 $ General State Aid 173,164 173,164 ARRA - General State Aid 51,192 51,192 School Breakfast Program 3,834 3,834 National School Lunch Program 10,833 10,833 State Free Lunch and Breakfast 624 624 ROE/ISC Operations 95,000 95,000 ROE/ISC School Bus Driver Training 852 852 Supervisory Expense 2,000 2,000 English Language Learners 65,351 65,351 Language Instruction Program for Limited English Proficient Students 48,546 48,546 Truants Alternative and Optional Education 55,712 55,712 Vocational Education 623,538 623,538 623,538 $ $ 597,108 $ 1,220,646 See accompanying Independent Auditor's Report 53 This is trial version www.adultpdf.com