oak harbor school district 201 notes to the financial ...€¦ · oak harbor school district 201...

OAK HARBOR SCHOOL DISTRICT 201 Notes to the Financial Statements

September 1, 2014 Through August 31, 2015

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Oak Harbor School District (District) is a municipal corporation organized pursuant to Title 28A of the Revised Code of Washington (RCW) for the purposes of providing public school services to students in grades K–12. Oversight responsibility for the District’s operations is vested with the independently elected board of directors. Management of the District is appointed by and is accountable to the board of directors. Fiscal responsibility, including budget authority and the power to set fees, levy property taxes, and issue debt consistent with provisions of state statutes, also rests with the board of directors. The District presents governmental fund financial statements and related notes on the modified accrual basis of accounting in accordance with the Accounting Manual for Public School Districts in the State of Washington, issued jointly by the State Auditor’s Office and the Superintendent of Public Instruction by the authority of RCW 43.09.200, RCW 28A.505.140, RCW 28A.505.010(1) and RCW 28A.505.020. This manual prescribes a financial reporting framework that differs from generally accepted accounting principles (GAAP) in the following manner:

(1) Districtwide statements, as defined in GAAP, are not presented. (2) A Schedule of Long-Term Liabilities is presented as supplementary information. (3) Supplementary information required by GAAP is not presented.

Fund Accounting Financial transactions of the District are reported in individual funds. Each fund uses a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures (or expenses) as appropriate. All funds are considered major funds. The various funds in the report are grouped into governmental (and fiduciary) funds as follows:

Governmental Funds

General Fund

This fund is used to account for all expendable financial resources, except for those that are required to be accounted for in another fund. In keeping with the principle of having as few funds as are necessary, activities such as food services, maintenance, data processing, printing, and student transportation are included in the General Fund. Capital Projects Funds These funds account for financial resources that are to be used for the construction or acquisition of major capital assets. There are two funds that are considered to be of the capital projects fund type: the Capital Projects Fund and the Transportation Vehicle Fund.

Capital Projects Fund. This fund is used to account for resources set aside for the acquisition and construction of major capital assets such as land and buildings.

Transportation Vehicle Fund. This fund is used to account for the purchase, major repair, rebuilding, and debt service expenditures that relate to pupil transportation equipment.

Debt Service Fund

This fund is used to account for the accumulation of resources for and the payment of matured general long-term debt principal and interest.

Special Revenue Fund

In Washington State, the only allowable special revenue fund for school districts is the Associated Student Body (ASB) Fund. This fund is accounted for in the District’s financial statements as the financial resources legally belong to the District. As a special revenue fund, amounts within the ASB Fund may only be used for those purposes that relate to the operation of the Associated Student Body of the District.

Permanent Funds

These funds are used to report resources that are legally restricted such that only earnings, and not principal, may be expended. Amounts in the Permanent Fund may only be spent in support of the District’s programs and may not be used to the benefit of any individual.

Fiduciary Funds

Fiduciary funds include pension and other employee benefit trust funds, private-purpose trust funds, and agency funds, and are used to account for assets that are held in trust by the District in a trustee and agency capacity.

Private-Purpose Trust Fund

This fund is used to account for resources that are legally held in trust by the District. The trust agreement details whether principal and interest may both be spent, or whether only interest may be spent. Money from a Private-Purpose Trust Fund may not be used to support the District’s programs, and may be used to benefit individuals, private organizations, or other governments.

Measurement focus, basis of accounting, and fund financial statement presentation Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are measurable and available. Revenues are considered “measurable” if the amount of the transaction can be readily determined. Revenues are considered “available” when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 60 days after year-end. Property taxes receivable are measurable but not

available and are, therefore, not accrued. Categorical program claims and interdistrict billings are measurable and available and are, therefore, accrued. Expenditures are recognized under the modified accrual basis of accounting when the related fund liability is incurred, except for unmatured principal and interest on long-term debt which are recorded when due. Purchases of capital assets are expensed during the year of acquisition. For federal grants, the recognition of expenditures is dependent on the obligation date. (Obligation means a purchase order has been issued, contracts have been awarded, or goods and/or services have been received.) Budgets Chapter 28A.505 RCW and Chapter 392-123 Washington Administrative Code (WAC) mandate school district budget policies and procedures. The board adopts annual appropriated budgets for all governmental funds. These budgets are appropriated at the fund level. The budget constitutes the legal authority for expenditures at that level. Appropriations lapse at the end of the fiscal period. Budgets are adopted on the same modified accrual basis as used for financial reporting. Fund balance is budgeted as available resources and, under statute, may not be negative, unless the District enters into binding conditions with state oversight pursuant to RCW 28A.505.110. The government’s policy regarding whether to first apply restricted or unrestricted resources when an expense is incurred for purposes for which both restricted and unrestricted net assets are available. The District receives state funding for specific categorical education-related programs. Amounts that are received for these programs that are not used in the current fiscal year may be carried forward into the subsequent fiscal year, where they may be used only for the same purpose as they were originally received. When the District has such carryover, those funds are expended before any amounts received in the current year are expended. Additionally, the District has other restrictions placed on its financial resources. When expenditures are recorded for purposes for which a restriction or commitment of fund balance is available, those funds that are restricted or committed to that purpose are considered first before any unrestricted or unassigned amounts are expended. The government’s fund balance classifications policies and procedures. The District classifies ending fund balance for its governmental funds into five categories. Nonspendable Fund Balance. The amounts reported as Nonspendable are resources of the District that are not in spendable format. They are either non-liquid resources such as inventory or prepaid items, or the resources are legally or contractually required to be maintained intact. Restricted Fund Balance. Amounts that are reported as Restricted are those resources of the District that have had a legal restriction placed on their use either from statute, WAC, or other legal requirements that are beyond the control of the board of directors. Restricted fund balance includes anticipated recovery of revenues that have been received but are restricted as to their usage.

Committed Fund Balance. Amounts that are reported as Committed are those resources of the District that have had a limitation placed upon their usage by formal action of the District’s board of directors. Commitments are made either through a formal adopted board resolution or are related to a school board policy. Commitments may only be changed when the resources are used for the intended purpose or the limitation is removed by a subsequent formal action of the board of directors. Assigned Fund Balance. In the General Fund, amounts that are reported as Assigned are those resources that the District has set aside for specific purposes. These accounts reflect tentative management plans for future financial resource use such as the replacement of equipment or the assignment of resources for contingencies. Assignments reduce the amount reported as Unassigned Fund Balance, but may not reduce that balance below zero. In other governmental funds, Assigned fund balance represents a positive ending spendable fund balance once all restrictions and commitments are considered. These resources are only available for expenditure in that fund and may not be used in any other fund without formal action by the District’s board of directors and as allowed by statute. The Superintendent or Director of Business Services are the only persons who have the authority to create Assignments of fund balance. Unassigned Fund Balance. In the General Fund, amounts that are reported as Unassigned are those net spendable resources of the District that are not otherwise Restricted, Committed, or Assigned, and may be used for any purpose within the General Fund. In other governmental funds, Unassigned fund balance represents a deficit ending spendable fund balance once all restrictions and commitments are considered. A negative Unassigned fund balance means that the legal restrictions and formal commitments of the District exceed its currently available resources. Cash and Cash Equivalents All of the District’s cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition. Inventory Inventory is valued at cost using the first-in, first-out (FIFO) method. The consumption method of inventory is used, which charges inventory as an expenditure when it is consumed. A portion of fund balance, representing inventory, is considered Nonspendable. (Such reserves for inventory indicate that a portion of net current assets is set aside to replace or increase the inventory.) USDA commodity inventory consists of food donated by the United States Department of Agriculture. It is valued at the prices paid by the USDA for the commodities.

Accounting and Reporting Changes for 2014–15 Effective for the 2014–15 school year, the district implemented provisions of GASB Statement No. 68 Accounting and Financial Reporting for Pensions. As a result, the Schedule of Long-Term Liabilities now includes the district’s proportionate share of the net pension liability for the cost-sharing, multiple-employer plans in which the district participates. NOTE 2: DEPOSITS AND INVESTMENTS The Island County Treasurer is the ex officio treasurer for the District and holds all accounts of the District. The District directs the County Treasurer to invest those financial resources of the District that the District has determined are not needed to meet the current financial obligations of the District. All of the District’s investments (except for investments of deferred compensation plans) during the year and at year-end were insured or registered and held by the District or its agent in the District’s name. Investments are presented at cost. The District’s investments as of August 31, 2015, are as follows:

Type of Investment (District’s) own

investments

Investments held by (district) as an agent

for other organizations Total

State Treasurer’s Investment Pool

County Treasurer’s Investment Pool

$8,128,000 $8,128,000

U.S. Government Securities

Other: Total $8,128,000 $8,128,000

NOTE 3: SIGNIFICANT EFFECTS OF SUBSEQUENT EVENTS There were no events after the balance sheet date that would have a material impact on the next or future years.

NOTE 4: PENSION PLANS General Information The Washington State Department of Retirement Systems (DRS), a department within the primary government of the state of Washington, prepares a stand-alone comprehensive annual financial report (CAFR) that includes financial statements and required supplementary information for each pension plan. The pension plan’s basic financial statement is accounted for using the accrual basis of accounting. The measurement date of the pension plans is June 30. Benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. The school district is reporting the net pension liability in the notes and on the Schedule of Long-term Liabilities calculated as the district’s proportionate allocation percentage multiplied by the total plan collective net pension liability. Detailed information about the pension plans’ fiduciary net position is available in the separately issued DRS CAFR. Copies of the report may be obtained by contacting the Washington State Department of Retirement Systems, P.O. Box 48380, Olympia, WA 98504-8380; or online at http://www.drs.wa.gov./administrations/annual-report. Membership Participation Substantially all school district full-time and qualifying part-time employees participate in one of the following three contributory, multi-employer, cost-sharing statewide retirement systems managed by DRS: Teachers’ Retirement System (TRS), Public Employees’ Retirement System (PERS) and School Employees’ Retirement System (SERS). Membership participation by retirement plan as of June 30, 2015, was as follows: Plan

Active Members

Inactive Vested Members

Retired Members

PERS 1 4,782 1,178 51,070 SERS 2 22,950 5,357 5,796 SERS 3 30,832 6,963 4,825 TRS 1 1,824 323 35,639 TRS 2 13,632 2,357 3,894 TRS 3 51,837 7,655 6,094

The latest actuarial valuation date for all plans was June 30, 2014. Source: Washington State Office of the State Actuary Membership & Plan Benefits Certificated employees are members of TRS. Classified employees are members of PERS (if Plan 1) or SERS. Plan 1 under the TRS and PERS programs are defined benefit pension plans whose members joined the system on or before September 30, 1977. TRS 1 and PERS 1 are closed to new entrants.

TRS is a cost-sharing multiple-employer retirement system comprised of three separate plans for membership purposes: Plans 1 and 2 are defined benefit plans and Plan 3 is a defined benefit plan with a defined contribution component. TRS eligibility for membership requires service as a certificated public school employee working in an instructional, administrative or supervisory capacity. TRS is comprised of three separate plans for accounting purposes: Plan 1, Plan 2/3, and Plan 3. Plan 1 accounts for the defined benefits of Plan 1 members. Plan 2/3 accounts for the defined benefits of Plan 2 members and the defined benefit portion of benefits for Plan 3 members. Plan 3 accounts for the defined contribution portion of benefits for Plan 3 members. Although members can only be a member of either Plan 2 or Plan 3, the defined benefit portions of Plan 2 and Plan 3 are accounted for in the same pension trust fund. All assets of this Plan 2/3 defined benefit plan may legally be used to pay the defined benefits of any of the Plan 2 or Plan 3 members or beneficiaries, as defined by the terms of the plan. Therefore, Plan 2/3 is considered to be a single plan for accounting purposes. TRS Plan 1 provides retirement, disability and death benefits. TRS 1 members were vested after the completion of five years of eligible service. Retirement benefits are determined as two percent of the average final compensation (AFC), for each year of service credit, up to a maximum of 60 percent, divided by twelve. The AFC is the total earnable compensation for the two consecutive highest-paid fiscal years, divided by two. Members are eligible for retirement at any age after 30 years of service, or at the age of 60 with five years of service, or at the age of 55 with 25 years of service. Other benefits include temporary and permanent disability payments, an optional cost-of-living adjustment (COLA), and a one-time duty-related death benefit, if found eligible by the Department of Labor and Industries. TRS Plan 2/3 provides retirement, disability and death benefits. Retirement benefits are determined as two percent of the average final compensation (AFC) per year of service for Plan 2 members and one percent of AFC for Plan 3 members. The AFC is the monthly average of the 60 consecutive highest-paid service credit months. There is no cap on years of service credit. Members are eligible for normal retirement at the age of 65 with at least five years of service credit. Retirement before age 65 is considered an early retirement. TRS Plan 2/3 members, who have at least 20 years of service credit and are 55 years of age or older, are eligible for early retirement with a reduced benefit. The benefit is reduced by a factor that varies according to age, for each year before age 65. TRS Plan 2/3 members who have 30 or more years of service credit, were hired prior to May 1, 2013, and are at least 55 years old, can retire under one of two provisions: With a benefit that is reduced by three percent for each year before age 65; or with a benefit that has a smaller (or no) reduction (depending on age) that imposes stricter return-to-work rules. TRS Plan 2/3 members hired on or after May 1, 2013 have the option to retire early by accepting a reduction of five percent for each year of retirement before age 65. This option is available only to those who are age 55 or older and have at least 30 years of service. TRS Plan 2/3 retirement benefits are also actuarially reduced to reflect the choice of a survivor benefit. Other benefits include duty and non-duty disability payments, a cost-of-living allowance (based on the Consumer Price Index), capped at three percent annually and a one-time duty-related death benefit, if found eligible by the Department of Labor and Industries.

PERS Plan 1 provides retirement, disability and death benefits. PERS 1 members were vested after the completion of five years of eligible service. Retirement benefits are determined as two percent of the member’s average final compensation (AFC) times the member’s years of service. The AFC is the average of the member’s 24 highest consecutive service months. Members are eligible for retirement from active status at any age with at least 30 years of service, at age 55 with at least 25 years of service, or at age 60 with at least five years of service. Members retiring from inactive status prior to the age of 65 may receive actuarially reduced benefits. PERS Plan 1 retirement benefits are actuarially reduced to reflect the choice of a survivor benefit. Other benefits include duty and non-duty disability payments, an optional cost-of-living adjustment (COLA), and a one-time duty-related death benefit, if found eligible by the Department of Labor and Industries. SERS is a cost-sharing multiple-employer retirement system comprised of two separate plans for membership purposes. SERS Plan 2 is a defined benefit plan and SERS Plan 3 is a defined benefit plan with a defined contribution component. SERS members include classified employees of school districts and educational service districts. SERS is reported as two separate plans for accounting purposes: Plan 2/3 and Plan 3. Plan 2/3 accounts for the defined benefits of Plan 2 members and the defined benefit portion of benefits for Plan 3 members. Plan 3 accounts for the defined contribution portion of benefits for Plan 3 members. Although members can only be a member of either Plan 2 or Plan 3, the defined benefit portions of Plan 2 and Plan 3 are accounted for in the same pension trust fund. All assets of this Plan 2/3 defined benefit plan may legally be used to pay the defined benefits of any of the Plan 2 or Plan 3 members or beneficiaries. Therefore, Plan 2/3 is considered to be a single plan for accounting purposes. SERS provides retirement, disability and death benefits. Retirement benefits are determined as two percent of the member’s average final compensation (AFC) times the member’s years of service for Plan 2 and one percent of AFC for Plan 3. The AFC is the monthly average of the member’s 60 highest-paid consecutive service months before retirement, termination or death. There is no cap on years of service credit. Members are eligible for retirement with a full benefit at 65 with at least five years of service credit. Retirement before age 65 is considered an early retirement. SERS members, who have at least 20 years of service credit and are 55 years of age or older, are eligible for early retirement with a reduced benefit. The benefit is reduced by a factor that varies according to age, for each year before age 65. SERS members who have 30 or more years of service credit and are at least 55 years old can retire under one of two provisions, if hired prior to May 2, 2013: With a benefit that is reduced by three percent for each year before age 65; or with a benefit that has a smaller (or no) reduction (depending on age) that imposes stricter return-to-work rules. SERS members hired on or after May 1, 2013, have the option to retire early by accepting a reduction of five percent for each year of retirement before age 65. This option is available only to those who are age 55 or older and have at least 30 years of service. SERS retirement benefits are also actuarially reduced to reflect the choice of a survivor benefit. Other benefits include duty and non-duty disability payments, a cost- of-living allowance (based on the

Consumer Price Index), capped at three percent annually and a one-time duty-related death benefit, if found eligible by the Department of Labor and Industries. Plan Contributions The employer contribution rates for PERS, TRS, and SERS (Plans 1, 2, and 3) and the TRS and SERS Plan 2 employee contribution rates are established by the Pension Funding Council based upon the rates set by the Legislature. The methods used to determine the contribution requirements are established under chapters 41.40, 41.32, and 41.35 RCW for PERS, TRS and SERS respectively. Employers do not contribute to the defined contribution portions of TRS Plan 3 or SERS Plan 3. Under current law the employer must contribute 100 percent of the employer-required contribution. The employee contribution rate for Plan 1 in PERS and TRS is set by statute at six percent and does not vary from year to year. The Employer and employee contribution rates for the PERS plan are effective as of July 1. SERS and TRS contribution rates are effective as of September 1. The pension plan contribution rates (expressed as a percentage of covered payroll) for 2015 were as follows:

Pension Rates 7/1/15 Rate 7/1/14 Rate PERS 1 Member Contribution Rate 6.00% 6.00% Employer Contribution Rate 11.18% 9.21%

Pension Rates 9/1/15 Rate 9/1/14 Rate TRS 1 Member Contribution Rate 6.00% 6.00% Employer Contribution Rate 13.13% 10.39% TRS 2 Member Contribution Rate 5.95% 4.96% Employer Contribution Rate 13.13% 10.39% TRS 3 Member Contribution Rate varies* varies* Employer Contribution Rate 13.13% 10.39% ** SERS 2 Member Contribution Rate 5.63% 4.64% Employer Contribution Rate 11.58% 9.82% SERS 3 Member Contribution Rate varies* varies* Employer Contribution Rate 11.58% 9.82% ** Note: The DRS administrative rate of .0018 is included in the employer rate.

* = Variable from 5% to 15% based on rate selected by the member. ** = Defined benefit portion only.

The Collective Net Pension Liability The collective net pension liabilities for the pension plans districts participated in are reported in the following tables. The Net Pension Liability as of June 30, 2015: Dollars in Thousands PERS 1 SERS 2/3 TRS 1 TRS 2/3

Total Pension Liability $12,789,242 $4,473,428 $9,237,730 $11,220,833

Plan fiduciary net position ($7,558,312) ($4,067,277) ($6,069,588) ($10,377,031)

Participating employers’ net pension liability

$5,230,930 $406,151 $3,168,142 $843,802

Plan fiduciary net position as a percentage of the total pension liability

59.10% 90.92% 65.70% 92.48%

The School District’s Proportionate Share of the Net Pension Liability (NPL) At June 30, 2015, the school district reported a total liability of $25,280,545 for its proportionate shares of the individual plans’ collective net pension liability. Proportion of net pension liability is based on annual contributions for each of the employers participating in the DRS administered plans. At June 30, 2015, the district’s proportionate share of each plan’s net pension liability is reported below:

June 30, 2015 PERS 1 SERS 2/3 TRS 1 TRS 2/3 District’s Annual Contributions $358,189 $490,112 $1,061,617 $1,299,123

Proportionate Share of the Net Pension Liability

$4,076,746 $2,048,871 $15,029,948 $4,124,980

At June 30, 2015, the school district’s percentage of the proportionate share of the collective net pension liability was as follows and the changed in the allocation percentage from the prior period is illustrated below. Allocation percentages PERS 1 SERS 2/3 TRS 1 TRS 2/3 Current year proportionate share of the Net Pension Liability

0.077935% 0.504460% 0.474409% 0.488856%

Prior year proportionate share of the Net Pension Liability 0.069347% 0.493174% 0.468276% 0.490920%

Net difference percentage -0.008588% -0.011286% -0.006133% 0.002064%

Actuarial Assumptions Capital Market Assumptions (CMAs) and expected rates of return by asset class provided by the Washington State Investment Board. The Office of the State Actuary relied on the CMAs in the selection of the long-term expected rate of return for reporting purposes. The total pension liabilities for TRS 1, TRS 2/3, PERS 1 and SERS 2/3 were determined by actuarial valuation as of June 30, 2014, with the results rolled forward to June 30, 2015, using the following actuarial assumptions, applied to all prior periods included in the measurement:

Mortality Rates Mortality rates used in the plans were based on the RP-2000 Combined Healthy Table and Combined Disabled Table published by the Society of Actuaries. The Office of the State Actuary applied offsets to the base table and recognized future improvements in mortality by projecting the mortality rates using 100 percent Scale BB. Mortality rates are applied on a generational basis, meaning members are assumed to receive additional mortality improvements in each future year, throughout their lifetime. The actuarial assumptions used in the June 30, 2014, valuation were based on the results of the 2007–2012 Experience Study. Additional assumptions for subsequent events and law changes are current as of the 2014 actuarial valuation report. Long-term Expected Rate of Return The long-term expected rate of return on pension plan investments was determined using a building-block method in which a best-estimate of expected future rates of return (expected returns, net of pension plan investment expense, but including inflation) are developed for each major asset class by the Washington State Investment Board (WSIB). Those expected returns make up one component of WSIB’s CMAs. The CMAs contain three pieces of information for each class of assets the WSIB currently invest in:

• Expected annual return • Standard deviation of the annual return; • Correlations between the annual returns of each asset class with every other asset class

WSIB uses the CMAs and their target asset allocation to simulate future investment returns over various time horizons. The long-term expected rate of return of 7.50% percent approximately equals the median of the simulated investment returns over a fifty-year time horizon, increased slightly to remove WSIB’s implicit and small short-term downward adjustment due to assumed mean reversion. WSIB’s implicit short-term adjustment, while small and appropriate over a ten to fifteen-year period, becomes amplified over a fifty-year measurement period.

Inflation 3.0% total economic inflation, 3.75% salary inflation Salary increases In addition to the base 3.75% salary inflation assumption, salaries

are also expected to grow by promotions and longevity. Investment rate of return 7.50%

NOTE 5: ANNUAL OTHER POST-EMPLOYMENT BENEFIT COST AND NET OPEB OBLIGATIONS The state, through the Health Care Authority (HCA), administers an agent multi-employer other post-employment benefit plan. The Public Employees Benefits Board (PEBB), created within the HCA, is authorized to design benefits and determine the terms and conditions of employee and retired employee participation and coverage, including establishment of eligibility criteria for both active and retired employees. Programs include medical, dental, life insurance and long-term disability insurance. Employers participating in the plan include the state of Washington (which includes general government agencies and higher education institutions), 60 of the state’s K–12 school districts and educational service districts (ESDs), and 221 political subdivisions and tribal governments. Additionally, the PEBB plan is available to the retirees of the remaining 237 K–12 school districts and ESDs. The District’s retirees are eligible to participate in the PEBB plan under this arrangement. According to state law, the Washington State Treasurer collects a fee from all school district entities which have employees that are not current active members of the state Health Care Authority but participate in the state retirement system. The purpose of this fee is to cover the impact of the subsidized rate of health care benefits for school retirees that elect to purchase their health care benefits through the state Health Care Authority. For the fiscal year 2014–15, the District was required to pay the HCA $66.64 per month per full-time equivalent employee to support the program, for a total payment of $519,491.98. This assessment to the District is set forth in the state’s operating budget and is subject to change on an annual basis. This amount is not actuarially determined and is not placed in a trust to pay the obligations for post-employment health care benefits. The District has no control over the benefits offered to retirees, the rates charged to retirees, nor the fee paid to the Health Care Authority. The District does not determine its annual required contribution nor the net other post-employment benefit obligation associated with this plan. Accordingly, these amounts are not shown on the financial statements. NOTE 6: COMMITMENTS UNDER LEASES For the fiscal year ended August 31, 2014, the District had incurred additional long-term debt as follows: The district enters into five (5) year operating leases for copiers. The current lease began August 17, 2015 and will end August 17, 2020. Copiers covered under this lease are located at Oak Harbor Elementary, Crescent Harbor Elementary, Broad View Elementary, Olympic View Elementary, Hillcrest Elementary, Oak Harbor Middle School, North Whidbey Middle School, Administrative Service Center and three (3) at Oak Harbor High School. Annual lease payments total $41,861 with a five year total of $209,305.

NOTE 7: OTHER SIGNIFICANT COMMITMENTS Construction in progress is composed of:

Project Project

Authorization Amount

Expended as of 8/31/15

Additional Local Funds

Committed

Additional State Funds

Committed 13-14 OHHS Lockers $40,000 $35,273 13-14 Portables 765,000 750,097 13-14 HCE Boilers 270,750 225,799 13-14 OHMS Office Renovation

25,000

23,027

14-15 Asphalt 195,000 72,171 14-15 Lighting Upgrades

90,000

60,140

14-15 Flooring 97,826 19,476 14-15 HVAC Upgrades 130,000 74,978 14-15 Entry Remodel 17,174 14,338 14-15 Exterior Doors 10,000 4,447 14-15 Interior Remodel 60,000 47,309 14-15 Portables 623,500 43,546 Total $2,324,240 $1,370,601

Encumbrances Encumbrance accounting is employed in governmental funds. Purchase orders, contracts, and other commitments for the expenditure of moneys are recorded in order to reserve a portion of the applicable appropriation. Encumbrances lapse at the end of the fiscal year and may be re-encumbered the following year. The following encumbrance amounts were re-encumbered by fund on September 1, 2015: Fund Amount General $479,919 ASB Fund 32,953 Capital Projects Fund 856,954

NOTE 8: REQUIRED DISCLOSURES ABOUT CAPITAL ASSETS The District’s capital assets are insured in the amount of $171,026,607 for fiscal year 2014-15. In the opinion of the District’s insurance consultant, the amount is sufficient to adequately fund replacement of the District’s assets.

NOTE 9: REQUIRED DISCLOSURES ABOUT LONG-TERM LIABILITIES Long-Term Debt Bonds payable at August 31, 2015, are comprised of the following individual issues:

Issue Name Amount

Authorized Annual

Installments Final

Maturity Interest Rate(s)

Amount Outstanding

General Obligation Bonds

December 2005 Issue Refunded June 2014

$965,000

$505,000

2015

4.0%

$505,000

August 2006 Issue Refunded February 2013

6,535,000

1,870,000

2016

4.5%

4,840,000 February 2008 Issue Refunded February 2015

3,890,000

2,010,000

2017

4.0%

3,890,000 August 2012 Partial Refunding of August 2006 Issue

8,965,000

100,000

2022

2.0%

8,670,000 February 2013 Partial Refunding of August 2006 Issue

22,875,000

0

2022

3.0%

22,605,000 June 2014 Partial Refunding of December 2005 Issue

3,265,000

15,000

2020

2.0%

3,250,000 February 2015 Partial Refunding of February 2008 Issue

5,765,000

80,000

2021

2.0%

5,765,000 Total General Obligation Bonds

$52,260,000

$4,580,000

$49,525,000

Limited General Obligation Bonds

November 2010 Issue $223,339 $47,906 2015 4.0% $47,906 March 2012 Issue 232,041 47,327 2017 1.1273% 95,610 March 2013 Issue 160,266 31,716 2018 1.0037% 99,778 March 2014 Issue 215,652 40,924 2019 1.1786% 176,725 Total General Obligation Bonds

$831,298

$167,873

$220,463

The following is a summary of general obligation long-term debt transactions of the District for the fiscal year ended August 31, 2015: Long-Term Debt Payable at 9/1/2014 $54,132,023 New Issues 5,765,000 Debt Retired 9,952,004 Long-Term Debt Payable at 8/31/2015 $49,945,019

The following is a schedule of annual requirements to amortize debt at August 31, 2015: Years Ending August 31 Principal Interest Total

2016 $4,747,874 $1,800,266 $6,548,139 2017 5,009,486 1,590,821 6,600,307 2018 5,460,111 1,369,264 6,829,375 2019 5,892,549 1,134,327 7,026,876 2020 6,280,000 865,750 7,145,750

2021-2023 22,555,000 1,189,350 23,744,350 Total $49,945,019 $7,949,779 $57,894,798

At August 31, 2015, the District had $3,246,828 available in the Debt Service Fund to service the general obligation bonds. Refunded Debt On February 25, 2015, the District issued $5.765 million in general obligation bonds with an average interest rate of 1.51% percent to advance refund $5.645 million of outstanding 2008 series bonds with an average interest rate of 4.66% percent. The net proceeds of $6,385,990.80 after payment of $81,548.70 in underwriting fees, other issuance costs and contingency were used to purchase U.S. Government securities. Those securities were deposited in an irrevocable trust with an escrow agent to provide for future debt service payments on part of the 2008 series bonds. The District advance refunded the 2008 series bonds to reduce its total debt service payments over the next 7 years by $273,345.83 and to obtain an economic gain (difference between the present values of the debt service payments on the old and new debt) of $264,317.74.

Cash Flows Difference $273,345.83 Old Debt Service Cash Flows $7,300,587.50 New Debt Service Cash Flows $7,027,241.67 Economic Gain $264,317.74 Present Value of Old Debt Service Cash Flows

$6,728,563.54

Present Value of New Debt Service Cash Flows

$6,464,245.80

Prior-Year Defeasance of Debt In prior years, the District defeased certain general obligation and other bonds by placing the proceeds of new bonds in an irrevocable trust to provide for all future debt service payments on the old bonds. Accordingly, the trust account assets and the liability for the defeased bonds are not included in the District’s financial statements. At August 31, 20, $39.555 million of bonds outstanding were considered defeased.

NOTE 10: INTERFUND BALANCES AND TRANSFERS The following table depicts interfund loan activity:

Debtor Fund Due To Balance at

9/1/14 Loan Activity Balance at

8/31/15 New Loans Repayments Transportation Vehicle

General

$0

$227,444

$0

$227,444

Totals $0 $227,444 $0 $227,444

The following table depicts interfund transfer activity:

Transferred From (Fund) 535 or 536

Transferred To (Fund) 965 9900 Amount Description

General

Capital Projects

$200,000

DoD Supplemental Impact Aid

General

Transportation Vehicle

44,010

Assist with payment of financed buses.

Transportation Vehicle

Debt Service

187,110

Current year debt on financed buses.

NOTE 11: ENTITY RISK MANAGEMENT ACTIVITIES The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The district is a member of the Washington Schools Risk Management Pool (Pool). Chapter 48.62 RCW authorizes the governing body of any one or more governmental entities to form together into or join a pool or organization for the joint purchasing of insurance, and/or joint self-insuring, and/or joint hiring or contracting for risk management services to the same extent that they may individually purchase insurance, self-insure, or hire or contract for risk management services. An agreement to form a pooling arrangement was made pursuant to the provisions of Chapter 39.34 RCW, the Interlocal Cooperation Act. The Pool was formed in 1986 when educational service districts and school districts in the state of Washington joined together by signing an Interlocal Governmental Agreement to pool their self-insured losses and jointly purchase insurance and administrative services. Over 80 school and educational service districts have joined the Pool. The Pool allows members to jointly purchase insurance coverage, establish a plan of self-insurance, and provide related services, such as risk management. The Pool provides the following coverages for its members: property, liability, vehicle, public official liability, crime, employment practices, and machinery breakdown and network security.

Members make an annual contribution to fund the Pool. The Pool acquires reinsurance from unrelated underwriters that are subject to a per-occurrence self-insured retention of $1 million. Members are responsible for varied deductibles for both liability and property claims. Insurance carriers cover losses over $1 million to the maximum limits of each policy. Since the Pool is a cooperative program, there is a joint liability among the participating members. Members contract to remain in the Pool for a minimum of three years and must give notice two and one half years before terminating participation. The Interlocal Governmental Agreement is renewed automatically each year after the initial three-year period. Even after termination, a member is still responsible for contributions to the Pool for any unresolved, unreported, and in-process claims for the period they were a signatory to the Interlocal Governmental Agreement if the assets of the Pool were exhausted. The Pool is fully funded by its member participants. The Pool is governed by a board of directors which is comprised of one designated representative from each participating member. An executive board is elected at the annual meeting, and is responsible for overseeing the business affairs of the Pool. The district is also a member of an unemployment insurance pool that is administered by Northwest Educational Service District 189 on behalf of several local school districts. These funds are operated for the district’s benefit in lieu-of the district making monthly premium payments to the state of Washington for unemployment beneficiaries as they occur and minimizes the district’s cost for the program. NOTE 12: PROPERTY TAXES Property tax revenues are collected as the result of special levies passed by the voters in the District. Taxes are levied on January 1. The taxpayer has the obligation of paying all taxes on April 30 or one-half then and one-half on October 31. Typically, slightly more than half of the collections are made on the April 30 date. The October 31 collection is not available in time to cover liabilities for the fiscal period ended August 31. Therefore, the fall portion of property taxes is not accrued as revenue. Instead, the property taxes due on October 31 are recorded as unavailable revenue. NOTE 13: JOINT VENTURES AND JOINTLY GOVERNED ORGANIZATIONS The District is a member of the King County Director’s Association (KCDA). KCDA is a purchasing cooperative designed to pool the member districts’ purchasing power. The board authorized joining the association in June 1974, and has remained in the joint venture ever since. The District’s current equity of $68,306 is the accumulation of the annual assignment of KCDA’s operating surplus based upon the percentage derived from KCDA’s total sales to the District compared to all other districts applied against paid administrative fees. The District may withdraw from the joint venture and will receive its equity in ten annual allocations of merchandise or 15 annual payments.

NOTE 14: FUND BALANCE CLASSIFICATION DETAILS The District’s financial statements include the following amounts presented in the aggregate.

General Fund

ASB Fund

Capital Projects

Fund

Debt Service Fund

Transportation Vehicle Fund

Nonspendable Fund Balance

Inventory and Prepaid Items $85,012

Restricted Fund Balance For Other Items For Fund Purpose $553,477 $472 For Carryover of Restricted Revenues 12,557

For Skill Centers For Carryover of Food Service Revenue

For Debt Service $3,246,828 For Arbitrage Rebate For Self-Insurance For Uninsured Risks

Committed Fund Balance For Economic Stabilization

Other Commitments Assigned Fund Balance

Contingencies Other Capital Projects 280,377 Other Purposes 1,347,249 Fund Purposes 627,867

Unassigned Fund Balance 367,393 Unassigned Fund Balance – Minimum Fund Balance Board Policy

1,684,249

The board of directors has established a minimum fund balance policy for the general fund to provide for financial stability and contingencies within the District. The policy is that the District shall maintain a balance between 3-5 percent of the current year’s expenditures. Portions of fund balance that are set aside for the purpose of meeting this policy are recorded on the financial statements as a part of unassigned fund balance.

NOTE 15: POST-EMPLOYMENT BENEFIT PLANS OTHER THAN PENSION PLANS—BOTH IN SEPARATELY ISSUED PLAN FINANCIAL STATEMENTS AND EMPLOYER STATEMENTS 457 Plan – Deferred Compensation Plan District employees have the option of participating in a deferred compensation plan as defined in §457 of the Internal Revenue Code that is administered by the state deferred compensation plan. 403(b) Plan – Tax Sheltered Annuity (TSA) The District offers a tax deferred annuity plan for its employees. The plan permits participants to defer a portion of their salary until future years under elective deferrals (employee contribution). The District complies with IRS regulations that require school districts to have a written plan to include participating investment companies, types of investments, loans, transfers, and various requirements. The plan is administered by The OMNI Group. The plan assets are assets of the District employees, not the school district, and are therefore not reflected on these financial statements. NOTE 16: TERMINATION BENEFITS Compensated Absences Employees earn sick leave at a rate of 12 days per year up to a maximum of one contract year. Under the provisions of RCW 28A.400.210, sick leave accumulated by District employees is reimbursed at death or retirement at the rate of one day for each four days of accrued leave, limited to 180 accrued days. This chapter also provides for an annual buyout of an amount up to the maximum annual accumulation of 12 days. For buyout purposes, employees may accumulate such leave to a maximum of 192 days, including the annual accumulation, as of December 31 of each year. These expenditures are recorded when paid, except termination sick leave that is accrued upon death, retirement, or upon termination provided the employee is at least 55 years of age and has sufficient years of service. Vested sick leave was computed using the termination payment method.

INCREASEAugust 31, 2015 August 31, 2014 (DECREASE)

ASSETS

Imprest Cash 11,415$ 11,415$ -$ Cash on Hand 23,580 22,850 731 Cash on Deposit W/Treas. 3,800,262 3,119,002 681,260 Less Warrants Outstanding (3,562,892) (3,087,304) (475,588) Taxes Receivable 3,584,543 3,477,323 107,221 Due From Other Funds - 2,037 (2,037) Intergovernmental Rec. 389,026 272,853 116,173 Accounts Receivable 6,619 7,341 (722) Interfund Loans Receivable 227,444 - 227,444 Inventories 10,068 19,273 (9,205) Inventory Lunchrooms 74,943 58,836 16,107 Investments 3,443,000 4,039,000 (596,000) TOTAL ASSETS 8,008,009$ 7,942,626$ 65,383$ LIABILITIES Accounts Payable 297,830$ 465,710$ (167,880)$ Accrued Salaries 163,599 77,129 86,470 Payroll Deductions-Taxes 63,369 54,353 9,016 Comp Tax Payable 10,524 13,101 (2,577) Due To Other Govt. Units - - - Due To Other Funds - - - Deferred Revenue 111,008 99,691 11,317 Deferred Rev Tax Receivable 3,584,543 3,477,323 107,221 TOTAL LIABILITIES AND DEFERRED REV. 4,230,873 4,187,306 43,566

FUND BALANCE AND RESERVES Reserve for Other Items - - - Restricted for Carryover 12,557 46,298 (33,741) Reserve for Inventory 85,012 78,110 6,902 Committed to Other Purposes - 229,661 (229,661) Assigned Other Capital Projects 280,377 - 280,377 Assigned to Other Purposes 1,347,249 752,924 594,325 Unassigned to Minimum Fund Balance 1,684,250 1,684,250 - Unassigned Fund Balance 367,693 - 367,693 TOTAL FUND BALANCE AND RESERVES 3,777,137 2,791,242 985,895

TOTAL LIABILITY, DEFERRED REVENUEFUND BALANCE AND RESERVES 8,008,009$ 6,978,549$ 1,029,461$

OAK HARBOR SCHOOL DISTRICT 201

GENERAL FUND

Comparative Statement of Financial Position For the Years Ending August 31, 2015 and August 31, 2014

2014-15 2013-14 INCREASEACTUAL ACTUAL (DECREASE)

REVENUES

Local Taxes 7,499,825$ 5,609,031$ 1,890,795$ Local Nontax 1,257,072 1,320,854 (63,781) State, General Purpose 31,418,217 29,852,641 1,565,576 State, Special Purpose 7,467,513 7,019,671 447,842 Federal, General Purpose 4,459,739 3,782,368 677,371 Federal, Special Purpose 4,072,279 4,589,331 (517,052) Revenues From Other Districts 112,112 223,989 (111,877) Revenues From Other Agencies Or Associations 120,720 112,332 8,388 Other Financing Sources - - -

TOTAL REVENUES 56,407,478$ 52,510,217$ 3,897,261$

EXPENDITURES

Basic Education 31,353,738$ 28,921,833$ 2,431,904$ Special Education 7,964,459 7,051,858 912,602 Vocational Education 1,691,713 1,648,449 43,264 Compensatory Education 2,142,562 2,228,397 (85,834) Other Instructional Programs 903,371 1,239,042 (335,671) Community Services 147,621 161,736 (14,115) District-Wide Support 7,941,193 8,062,094 (120,901) Food Services 2,053,993 1,912,205 141,789 Pupil Transportation 1,943,000 1,740,932 202,068

TOTAL EXPENDITURES 56,141,651$ 52,966,546$ 3,175,106$ Bond Sales - - - Permanent Trsf. to Debt Svc Fund/Cap. Proj Fund 244,010 1,657,253 (1,413,243) Excess(Deficit) of Revenues overTotal Other Financial Sources (Uses) 244,010 1,657,253 (1,413,243) Rev & Other Srcs Over (Under) Exp 21,817 (2,113,582) (691,087)

FUND BALANCE AT BEGINNING OF YEAR 3,755,320 5,868,902 (2,113,582)

FUND BALANCE AT END OF YEAR 3,777,137$ 3,755,320$ 21,817$

OAK HARBOR SCHOOL DISTRICT NO. 201

GENERAL FUNDStatement of Revenues, Expenditures, and Changes in Fund Balance

For the Years Ending August 31, 2015 and August 31, 2014

Local Taxes 13.30%

Local Nontax 2.23%

State, General Purpose 55.69%

Revenues From Other Agencies Or Associations 0.21%

State, Special Purpose 13.24%Federal, General Purpose 7.91%

Federal, Special Purpose 7.22%

Revenues From Other Districts0.20%

General Fund Revenues 2014-15

2014-15 2014-15 OVER/(UNDER)BUDGET ACTUAL BUDGET

LOCAL TAXES Local Property Tax 7,363,688$ 7,495,963$ 132,275$ Timber Excise Tax 1,068 3,862 2,794 TOTAL LOCAL TAXES 7,364,756 7,499,825 135,069

LOCAL NONTAX All Day Kindergarten Tuition 108,200 89,301 (18,899) Credit Retrieval 5,000 300 (4,700) Athletic Fees 87,000 66,370 (20,630) Parking Fees 17,000 9,205 (7,795) CWU Tuition - College in High School - 18,490 18,490 Summer School Tuition and Fees 15,000 4,700 (10,300) Sale of Goods, Supplies & Services 11,800 12,439 639 Food Services 825,442 684,018 (141,424) Investment Earnings 10,000 4,751 (5,249) Gifts and Donations 56,250 48,366 (7,884) Fines and Damages 15,250 8,262 (6,988) Rentals 60,000 55,014 (4,986) Insurance Recoveries 2,000 2,105 105 Reimbursable and Other Misc Rev 238,325 253,752 15,427 TOTAL LOCAL NONTAX 1,451,267 1,257,072 (194,195)

STATE, GENERAL PURPOSE Apportionment 29,523,694 28,622,903 (900,791) SPED General Apportionment 1,074,387 1,166,513 92,126 Local Effort Assistance 1,606,004 1,628,801 22,797 TOTAL STATE, GENERAL PURPOSE 32,204,085 31,418,217 (785,868)

STATE, SPECIAL PURPOSE Special Education 4,544,079 4,529,280 (14,799) Learning Assistance 1,024,011 1,011,980 (12,031) Special and Pilot Programs 141,000 201,268 60,268 Transitional Bilingual 144,641 165,399 20,758 Highly Capable 52,300 50,677 (1,623) School Food Service 36,123 42,332 6,209 Transportation-Operations 1,472,621 1,466,576 (6,045)

TOTAL STATE, SPECIAL PURPOSE 7,414,775 7,467,513 52,738


GENERAL FUND REVENUE

FOR THE YEAR ENDED August 31, 2015

2014-15 2014-15 OVER/(UNDER)BUDGET ACTUAL BUDGET

FEDERAL, GENERAL PURPOSE General Purpose Federal, Unassigned 450,000$ 280,377$ (169,623)$ Impact Aid, Maint and Operation 3,503,581 3,907,573 403,992 Impact Aid, Special Education Funding 208,692 271,789 63,097 TOTAL FEDERAL, GENERAL PURPOSE 4,162,273 4,459,739 297,466

FEDERAL, SPECIAL PURPOSE Special Ed., Medicaid Reimb. - 301 301 Special Ed., Supplemental 1,132,400 1,119,331 (13,069) Secondary Vocational Education 30,900 33,468 2,568 Title I 747,731 699,675 (48,056) Targeted Assistance 145,231 144,517 (714) Limited English Proficiency 22,075 29,517 7,442 School Food Services 990,000 1,122,992 132,992 Direct Special Purpose Grants 60,000 67,758 7,758 DoD EA Grant 569,540 735,131 165,591 USDA Commoditities 95,406 119,590 24,184 TOTAL FEDERAL, SPECIAL PURPOSE 3,793,283 4,072,279 278,996

REVENUES FROM OTHER SCHOOL DISTRICTS Special Education 7,000 63,667 56,667 Support Svcs - Other Districts 25,000 48,445 23,445 TOTAL REVS FROM OTHER SCHOOL DIST 32,000 112,112 80,112

REVENUES FROM OTHER AGENCIES/ASSOC. School Bus Revenue 47,000 71,282 24,282 Community Services 100,000 49,437 (50,563) TOTAL REVENUES FR OTHER AGENCIES/ASSOC. 147,000 120,720 (26,280)

TOTAL REVENUES ANDOTHER FINANCING SOURCES 56,569,439$ 56,407,478$ (161,961)$


GENERAL FUND REVENUE


2014-15 2014-15 OVER/(UNDER)ACCOUNT CODE / TITLE BUDGET ACTUAL BUDGET

01-Basic Education 30,634,094$ 30,062,729$ (571,365)$ 02-Alternative Education 1,203,758 1,178,309 (25,448) 03-Dropout Reengagement 127,434 112,700 (14,734) 21-Special Ed., Basic, State 5,758,039 6,211,729 453,690 22 SPED Infancts & Toddlers, State 331,754 361,610 29,856 24-Special Ed., Federal 1,119,866 1,119,331 (535) 29-Special Ed., Other Categorical 267,748 271,789 4,041 31-Vocational, Basic, State 1,548,031 1,526,352 (21,679) 34-Mid School Career Tech, State 140,638 133,486 (7,152) 38-Vocational, Federal 31,881 31,875 (6) 51-Remediation, Federal 710,829 664,648 (46,181) 52-School Improvement 141,568 137,282 (4,286) 55-Learning Assistance, State 1,006,780 999,074 (7,707) 58-Special and Pilot Programs 197,816 168,431 (29,385) 64-Limited English Prof. 19,225 28,938 9,713 65-Trans Bilingual, State 138,240 144,189 5,949 73-Summer School 15,000 4,730 (10,270) 74-Highly Capable 49,682 50,062 381 76-Targeted Assistance, Federal 680,733 735,131 54,398 79-Instructional Programs, Other 87,036 113,448 26,412 89-Other Community Support 36,243 147,621 111,378 97-District-Wide Support 8,714,617 7,941,193 (773,424) 98-Food Services 1,953,955 2,053,993 100,039 99-Pupil Transportation 1,839,450 1,943,000 103,550

TOTAL PROGRAM EXPENDITURES 56,754,417$ 56,141,651$ (612,766)$


GENERAL FUND EXPENDITURES BY PROGRAM


2014-15 2013-14 2012-13ACTUAL ACTUAL ACTUAL

ACTIVITY11-Board of Directors 62,765$ 97,518$ 120,571$ 12-Superintendent's Office 414,713 381,010 357,981 13-Business Office 775,663 779,842 709,222 14-Human Resources 480,884 450,645 353,645 15-Public Relations 149,003 178,147 128,768 21-Supervision 1,003,042 926,971 808,458 22-Learning Resources 1,132,253 888,172 702,590 23-Principal's Office 3,004,698 2,943,061 2,704,505 24-Guidance & Counseling 1,334,361 1,300,679 1,053,902 25-Pupil Management & Safety 25,434 18,140 32,730 26-Health/Related Services 2,171,707 1,940,349 1,722,000 27-Teaching 30,478,796 28,813,009 25,497,278 28-Extracurricular 895,962 802,724 679,232 31-Instructional Professional Development 2,426,849 2,384,719 2,054,739 32-Instructional Technology 1,227,645 1,074,710 626,564 33-Curriculum 359,086 - - 41-Supervision-Food Service 51,089 48,019 65,739 42-Food 103,872 75,788 683,338 44-Operations 1,956,105 1,844,937 1,155,891 51-Supervision-Transportation 207,335 202,486 224,048 52-Operation Buses 1,275,203 1,149,966 911,964 53-Maintenance 420,138 340,097 421,158 56-Insurance 40,569 48,383 50,222 61-Supervision 161,423 152,464 207,016 62-Grounds Maintenance 388,684 356,901 227,010 63-Operation of Buildings 1,745,378 1,585,206 1,462,397 64-Maintenance 1,172,798 971,931 848,332 65-Utilities 1,269,671 1,206,142 1,127,626 67-Building & Property Security 28,778 46,700 42,692 68-Insurance 303,843 321,645 317,998 72-Information Systems 897,085 1,376,797 857,043 74-Warehousing and Distribution 100,481 100,043 93,078 75-Motor Pool - 54,147 - 91-Public Activities 76,341 105,197 94,333

TOTAL 56,141,651$ 52,966,546$ 46,342,069$


GENERAL FUND

ACTIVITY SUMMARYTHREE YEAR COMPARISON

Central Administration 5.89%

Building Administration 5.35%

Teaching Activities 71.35%

Food Service 3.67%

Maintenance & Operations 8.20%

Pupil Transportation 3.09%

Other 2.45%

General Fund Expenditures by Activity 2014-15

GENERAL FUND

OBJECT SUMMARY THREE YEAR COMPARISON

2014-15 % TO 2013-14 % TO 2012-13 % TOOBJECT ACTUAL TOTAL ACTUAL TOTAL ACTUAL TOTAL

02-Certificated Salaries 24,116,135 42.96% 22,874,468 43.19% 20,969,476 45.25%

03-Classified Salaries 10,056,537 17.91% 9,093,466 17.17% 7,958,276 17.17%

04-Employee Benefits 12,414,160 22.11% 11,408,375 21.54% 9,862,169 21.28%

05-Supplies & Materials 3,454,323 6.15% 3,492,224 6.59% 2,675,150 5.77%

07-Purchased Service 5,822,465 10.37% 5,425,648 10.24% 4,630,778 9.99%

08-Travel 169,931 0.30% 120,149 0.23% 46,167 0.10%

09-Capital Outlay 108,100 0.19% 552,215 1.04% 200,054 0.43%

TOTALS 56,141,651$ 100.00% 52,966,546$ 100.00% 46,342,069$ 100.00%


Certificated Salaries 42.96%

Classified Salaries 17.91%

Employee Benefits 22.11%

Capital Outlay 0.19%

Supplies & Materials 6.15%

Purchased Service 10.37% Travel 0.30%

General Fund Expenditures by Object 2014-15


ASSETS

Cash on Deposit w/Treas. 18,819$ 66,278$ (47,458)$ Less Warrants Outstanding (18,399) (65,905) 47,506 Accounts Receivable - - - Due From Other Funds - - - Due Fm Other Gov. Units - - - Investments 728,000 1,831,000 (1,103,000)

TOTAL ASSETS 728,421$ 1,831,373$ (1,102,952)$

LIABILITIES

Accounts Payable 100,553$ 987,472$ (886,918)$ Due to Other Funds - - - TOTAL LIABILITIES AND DEFERRED REV. 100,553 987,472 (886,918) FUND BALANCE AND RESERVESReserve of Bonds Proceeds - - - Reserve of State Proceeds - - - Reserve from Other Proceeds - - - Assigned to Fund Purposes 627,867 843,901 (216,034)

TOTAL LIABILITY, DEFERRED REVENUEFUND BALANCE AND RESERVES 728,421$ 1,831,373$ (1,102,952)$


CAPITAL PROJECTS FUND

Comparative Statement of Financial PositionFor the Years Ending August 31, 2015 and August 31, 2014


REVENUES

Local Taxes -$ -$ -$ Local Nontax 1,043 718 326 State, General Purpose - - - State, Special Purpose - - - Federal, General Purpose - - -

TOTAL REVENUES 1,043$ 718$ 326$

EXPENDITURES

Sites 81,934$ 192,227$ (110,292)$ Building 275,003 1,028,887 (753,884) Equipment - 22,580 (22,580) Energy 60,140 - 60,140 Sales & Lease ExpenditureBond Issuance Expenditure - - - Debt - - -

- TOTAL EXPENDITURES 417,077 1,243,694 (826,617)

OTHER FINANCING SOURCES Bond Sales - - - Long-Term Financing - - - Operating Transfer Out - - - Operating Transfer In 200,000 1,577,253 (1,377,253) Other - - -

TOTAL OTHER FINANCING 200,000 1,577,253 (1,377,253)

Excess(Deficit) of Revenues overExpenditures (216,034) 334,276 (550,310)

FUND BALANCE AT BEGINNING OF YEAR 843,901 509,626 334,276

FUND BALANCE AT END OF YEAR 627,867$ 843,901$ (216,034)$


CAPITAL PROJECTS FUNDStatement of Revenues, Expenditures, and Changes in Fund Balance



ASSETS

Cash on Deposit w/Treas. 66,828$ 37,076$ 29,752$ Cash with Fiscal Agent - - - Taxes Receivable 3,036,161 3,021,466 14,695 Investments 3,180,000 2,923,000 257,000

TOTAL ASSETS 6,282,989$ 5,981,542$ 301,447$

LIABILITIESMatured Bonds Payable -$ -$ -$ Accrued Interest Payable - - - Deferred Revenue-Taxes Receivable 3,036,161 3,021,466 14,695

TOTAL LIABILITIES AND DEFERRED REV. 3,036,161 3,021,466 14,695 FUND BALANCE AND RESERVES

Restricted for Fund Purposes 3,246,828 2,960,076 286,752

TOTAL LIABILITY, DEFERRED REVENUEFUND BALANCE AND RESERVES 6,282,989$ 5,981,542$ 301,447$


DEBT SERVICE FUND



REVENUES

Local Taxes 6,364,843$ 6,343,651$ 21,192$ Local Nontax 1,514 1,653 (139) State, General Purpose - - - State, Special Purpose - - -

TOTAL REVENUES 6,366,357 6,345,304 21,053

EXPENDITURES

Matured Bond Expenditures 4,307,004 4,093,505 213,499 Interest on Bonds 1,963,005 2,223,450 (260,445) Bond Transfer Fees 78,255 61,060 17,195

TOTAL EXPENDITURES 6,348,264 6,378,015 (29,751)

OTHER FINANCING SOURCESBond Sales 6,467,540 3,515,152 2,952,388 Operating Transfers In 187,110 206,371 (19,262) Other Uses (6,385,991) (3,450,986) (2,935,005)

TOTAL OTHER FINANCING 268,658 270,537 (1,879)

Excess(Deficit) of Revenues overExpenditures 286,752 237,826 48,925

FUND BALANCE AT BEGINNING OF YEAR 2,960,076 2,722,250 237,826

FUND BALANCE AT END OF YEAR 3,246,828$ 2,960,076$ 286,752$


DEBT SERVICE FUNDStatement of Revenues, Expenditures, and Changes in Fund Balance



ASSETS

Imprest Fund 6,100$ 6,100$ -$ Cash on Hand 4,890 - 4,890 Cash on Deposit W/Treas. 50,615 11,527 39,088 Less Warrants Outstanding (45,346) (9,864) (35,482) Inventories - Supplies & Materials - - - Due From Other Funds - - - Accounts Receivable - - - Investments 550,000 570,000 (20,000)

TOTAL ASSETS 566,259$ 577,763$ (11,504)$

LIABILITIES Accounts Payable 12,771$ 21,600$ (8,829)$ Comp Tax Payable 10 357 (347) Due To Other Funds - 2,037 (2,037) Deferred Revenue - - -

TOTAL LIABILITIES AND DEFERRED REV. 12,782 23,995 (11,213) FUND BALANCE AND RESERVES

Reserved for Inventory - - - Restricted for Fund Purposes 553,477$ 553,768$ (291)

TOTAL FUND BALANCE AND RESERVES 553,477$ 553,768$ (291)

TOTAL LIABILITY, DEFERRED REVENUEFUND BALANCE AND RESERVES 566,259$ 577,763$ (11,504)$


ASSOCIATED STUDENT BODY FUND



REVENUES

General Student Body 173,769$ 170,385$ 3,384$ Athletics 167,788 171,273 (3,485) Classes 67,377 63,324 4,053 Clubs 70,341 80,824 (10,483) Private moneys 3,016 3,769 (753)

TOTAL REVENUES 482,292 489,576 (7,284)

EXPENDITURES

General Student Body 152,774 159,528 (6,755) Athletics 186,776 170,503 16,274 Classes 51,547 58,280 (6,733) Clubs 89,688 100,651 (10,963) Private moneys 1,798 3,776 (1,978)

TOTAL EXPENDITURES 482,583 492,738 (10,155)

Excess(Deficit) of Revenues overExpenditures (291) (3,162) 2,871

FUND BALANCE AT BEGINNING OF YEAR 553,768 556,931 (3,162) FUND BALANCE AT END OF YEAR 553,477$ 553,768$ (291)$


ASSOCIATED STUDENT BODY FUNDStatement of Revenues, Expenditures, and Changes in Fund Balance



ASSETS

Cash on Deposit W/Treas. 916$ 349$ 567$ Less Warrants Outstanding - - - Accounts Receivable - - - Investments 227,000 274,000 (47,000) Cash with Trustee - - -

TOTAL ASSETS 227,916$ 274,349$ (46,433)$

LIABILITIES Accounts Payable -$ -$ -$ Interfund Loan Payable 227,444 - 227,444

TOTAL LIABILITIES AND DEFERRED REV. 227,444 - 227,444 FUND BALANCE AND RESERVES

Restricted for Fund Purposes 472 274,349 (273,877) Unreserved Fund Balance -

TOTAL FUND BALANCE AND RESERVES 472 274,349 (273,877)

TOTAL LIABILITY, DEFERRED REVENUEFUND BALANCE AND RESERVES 227,916$ 274,349$ (46,433)$


TRANSPORTATION VEHICLE FUND



REVENUES

Local Taxes -$ -$ -$ Local Nontax 197 104 93 State, General Purpose - - - State, Special Purpose 227,897 211,996 15,902

TOTAL REVENUES 228,094 212,100 15,995

EXPENDITURES

Transportation Equipment 358,871 318,561 40,311 Bond Issuance - 2,339 (2,339) Debt - - -

TOTAL EXPENDITURES 358,871 320,899 37,972

OTHER FINANCING SOURCESBond Sales - - - Long-Term Financing - 245,138 (245,138) Operating Transfer Out (187,110) (206,371) 19,262 Operating Transfer In 44,010 80,000 (35,990)

TOTAL OTHER FINANCING (143,100) 118,767 (261,866)

Excess(Deficit) of Revenues overExpenditures (273,877) 9,968 (283,844)

FUND BALANCE AT BEGINNING OF YEAR 274,349 264,381 9,968

FUND BALANCE AT END OF YEAR 472$ 274,349$ (273,877)$


TRANSPORTATION VEHICLE FUNDStatement of Revenues, Expenditures, and Changes in Fund Balance


SUPPLEMENTAL REPORTS AND SCHEDULES

Schedule of Long-Term Liabilities

Statement of Changes in Fiduciary Net Position

Program/Activity/Object Report

Report of Revenues and Other Financing Sources-All Funds

Statement of Fiduciary Net Position

Balance Sheet as of August 31, 2015-All Funds

Certification Page

Budgetary Comparison Schedules-All Funds

Statement of Revenues, Expenditures, and Changes in Fund Balance for the Year Ended August 31, 2015-All Funds

ANNUAL FINANCIAL STATEMENTS

Preliminary Special Education Maintenance of Effort

Resource to Program Expenditure Report

Preliminary Federal Cross-Cutting Maintenance of Effort

Edit/Error Report

Preliminary Vocational Education Maintenance of Effort

Schedule for Determining School District Federal Restricted and Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation

Data Requirements for Supplemental Reports

Program Matrix

Data Requirements for End of Year Reporting to Apportionment and State Recovery Rate

Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Indirect Expenditures

Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Distorting Items

189E.S.D. F-196 Annual Financial Statements

REPORT F196

COUNTY: 15

RUN: 11/6/2015 8:40:50 AM

Island Fiscal Year 2014-2015

Oak Harbor School District No. 201

CERTIFICATION

F-196 ANNUAL FINANCIAL STATEMENTS FOR FISCAL YEAR 2014-2015

REPORT F196 RUN: 11/6/2015 8:40:50 AMOAK HARBOR SCHOOL DISTRICT NO. 201

Certification PageNov 06, 2015Preliminary Relocked Date:

8,205,781.050.00471.92627,867.453,246,827.69553,477.333,777,136.66

0.000.000.000.000.000.000.00

8,387,414.470.00274,348.59843,901.422,960,076.19553,768.413,755,319.86

-181,633.420.00-273,876.67-216,033.97286,751.50-291.0821,816.80

6,817,110.34187,109.540.006,385,990.80244,010.00

63,748,447.000.00358,871.44417,077.386,348,263.71482,582.9856,141,651.49

70,383,923.920.00272,104.31201,043.4113,021,006.01482,291.9056,407,478.29

Ending Total Fund Balance

Prior Year(s) Corrections or Restatements

Beginning Total Fund Balance

Excess of Revenues/Other Financing Sources Over/(Under) Expenditures and Other Financing Uses

Other Financing Uses

Total Expenditures

Total Revenues and Other Financing Sources

TotalPermanent Fund


Capital Projects Fund

Debt Service FundASB FundGeneral FundREPORT F-196 SUMMARY

The Annual Financial Statements (Report F-196) for Oak Harbor School District No. 201 of Island County for the fiscal year ended August 31, 2015, were prepared on the modified accrual basis of accounting in accordance with the appropriate accounting principles as stated in the Accounting Manual for Public School Districts in the State of Washington. School was conducted for 180 days. (If school was operated fewer than 180 days, please include a statement covering the reasons and effort to make up days lost.) The indirect cost rate proposal has been reviewed and the data reflects allowable costs in accordance with federal requirements and OMB circular A-87 and all costs are properly allocable to federal awards.

Date

Date

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, 2014-August 31, 2015

Approved:

Reviewed:

ESD Superintendent or Authorized Official

School District Superintendent or Authorized Official

Balance Sheet

Governmental Funds

REPORT F196

E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:40:52 AM

Island

August 31, 2015


General Fund

ASB Fund

Debt Service Fund


Permanent Fund Total

Capital Projects

Fund

Page 1 of 2

0.000.000.000.000.00

163,599.110.000.00163,599.11

0.000.00

0.000.000.000.000.000.00

411,154.200.000.00100,553.250.0012,771.37297,829.58

Anticipation Notes Payable

Accrued Salaries

Accrued Interest Payable

Contracts Payable Current

Accounts Payable

LIABILITIES:

15,813,594.050.00227,916.05728,420.706,282,988.64566,259.178,008,009.49

0.000.00

0.000.000.00

0.000.000.000.000.000.00

8,128,000.000.00227,000.00728,000.003,180,000.00550,000.003,443,000.00

0.000.000.000.000.00

85,011.900.000.0085,011.90

0.000.000.000.000.000.000.00

227,444.130.00227,444.13

6,619.210.000.000.000.000.006,619.21

389,025.520.000.000.000.000.00389,025.52

0.000.000.000.000.000.000.00

6,620,704.350.000.003,036,160.953,584,543.40

-3,626,636.870.000.00-18,398.730.00-45,345.85-3,562,892.29

3,983,425.810.00916.0518,819.4366,827.6961,605.023,835,257.62

TOTAL ASSETS

Self-Insurance Security Deposit

Investments-Deferred Compensation

Investments/Cash With Trustee

Investments

Prepaid Items

Inventory

Accrued Interest Receivable

Interfund Loans Receivable

Accounts Receivable

Due From Other Governmental Units

Due From Other Funds

Taxes Receivable

Minus Warrants Outstanding

Cash and Cash Equivalents

ASSETS:

0.000.000.000.000.000.000.00

0.000.000.000.000.00

TOTAL DEFERRED OUTFLOWS OF RESOURCES

Deferred Outflows of Resources - Other

DEFERRED OUTFLOWS OF RESOURCES:

15,813,594.050.00227,916.05728,420.706,282,988.64566,259.178,008,009.49TOTAL ASSETS AND DEFERRED OUTFLOW OF RESOURCES

Balance Sheet

Governmental Funds

REPORT F196

E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:40:52 AM

Island

August 31, 2015


General Fund

ASB Fund

Debt Service Fund



Capital Projects

Fund

Page 2 of 2

15,813,594.050.00227,916.05728,420.706,282,988.64566,259.178,008,009.49TOTAL LIABILITIES, DEFERRED INFLOW OF RESOURCES, AND FUND BALANCE

8,205,781.050.00471.92627,867.453,246,827.69553,477.333,777,136.66

2,051,942.090.000.000.000.000.002,051,942.09

2,255,493.590.000.00627,867.450.000.001,627,626.14

0.000.000.000.000.000.000.00

3,813,333.470.00471.920.003,246,827.69553,477.3312,556.53

85,011.900.000.000.000.000.0085,011.90

TOTAL FUND BALANCE

Unassigned Fund Balance

Assigned Fund Balance

Committed Fund Balance

Restricted Fund Balance

Nonspendable Fund Balance

FUND BALANCE:

876,101.060.00227,444.13100,553.250.0012,781.84535,321.84

0.000.000.000.000.00

0.000.00

0.000.00

0.000.000.000.000.000.00

0.000.000.000.00

227,444.13227,444.130.000.000.00

0.000.000.000.000.000.000.00

0.000.00

0.000.000.00

0.000.000.000.000.000.00

73,903.620.0010.4773,893.15

TOTAL LIABILITIES

Arbitrage Rebate Payable

Matured Bond Interest Payable

Matured Bonds Payable

Unearned Revenue

Deposits

Interfund Loans Payable

Due To Other Funds

Estimated Employee Benefits Payable

Deferred Compensation Payable

Due To Other Governmental Units

Payroll Deductions and Taxes Payable

LIABILITIES:

6,731,711.940.000.000.003,036,160.950.003,695,550.99

6,620,704.350.000.003,036,160.953,584,543.40

111,007.590.000.000.000.000.00111,007.59

TOTAL DEFERRED INFLOWS OF RESOURCES

Unavailable Revenue - Taxes Receivable

Unavailable Revenue

DEFERRED INFLOWS OF RESOURCES:


Statement of Revenues, Expenditures, and Changes in Fund Balance

RUN: 11/6/2015 8:40:53 AM

For the Year Ended August 31, 2015

Governmental Funds

REPORT F196

189

COUNTY: 15 Island

E.S.D.

General Fund

ASB Fund

Debt Service Fund



Capital Projects

Fund

Page 1 of 2

63,748,447.000.00358,871.44417,077.386,348,263.71482,582.9856,141,651.49

0.000.000.00

2,041,259.830.000.002,041,259.830.00

4,307,003.880.000.004,307,003.880.00

TOTAL EXPENDITURES

Bond/Levy Issuance

Interest and Other Charges

Principal

DEBT SERVICE:

108,100.04108,100.04

0.000.00

358,871.44358,871.44

60,139.6460,139.64

0.000.00

0.000.00

275,003.38275,003.38

81,934.3681,934.36

Other

Sales and Lease

Transportation Equipment

Energy

Instructional Technology

Equipment

Building

Sites

CAPITAL OUTLAY:

482,582.980.00482,582.98

11,853,397.3711,853,397.37

147,620.94147,620.94

903,371.36903,371.36

2,142,562.482,142,562.48

0.000.00

1,682,261.491,682,261.49

7,964,459.307,964,459.30

0.000.00

31,339,878.5131,339,878.51

Student Activities/Other

Support Services

Community Services

Other Instructional Programs

Compensatory Programs

Skill Center

Vocational Education

Special Education

Federal Stimulus

Regular Instruction

EXPENDITURES: CURRENT:

63,485,264.880.00228,094.311,043.416,366,356.97482,291.9056,407,478.29

232,831.830.000.000.00232,831.83

0.000.00

8,532,018.440.000.000.008,532,018.44

39,113,627.85227,897.480.000.0038,885,730.37

15,606,786.76196.831,043.416,366,356.97482,291.908,756,897.65

TOTAL REVENUES

Other

Federal Stimulus

Federal

State

Local

REVENUES:


Statement of Revenues, Expenditures, and Changes in Fund Balance

RUN: 11/6/2015 8:40:53 AM


Governmental Funds

REPORT F196

189

COUNTY: 15 Island

E.S.D.

General Fund

ASB Fund

Debt Service Fund



Capital Projects

Fund

Page 2 of 2

8,205,781.050.00471.92627,867.453,246,827.69553,477.333,777,136.66

0.000.000.000.000.000.000.00

8,387,414.470.00274,348.59843,901.422,960,076.19553,768.413,755,319.86

ENDING TOTAL FUND BALANCE


BEGINNING TOTAL FUND BALANCE

-181,633.420.00-273,876.67-216,033.97286,751.50-291.0821,816.80EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES

81,548.700.00-143,099.54200,000.00268,658.24-244,010.00

0.000.000.000.000.00

-6,385,990.800.000.00-6,385,990.800.00

-431,119.540.00-187,109.540.000.00-244,010.00

431,119.5444,010.00200,000.00187,109.540.00

0.000.000.000.00

6,467,539.500.000.006,467,539.500.00

TOTAL OTHER FINANCING SOURCES (USES)

Other

Other Financing Uses (GL 535)

Transfers Out (GL 536)

Transfers In

Long-Term Financing

Bond Sales & Refunding Bond Sales

OTHER FINANCING SOURCES (USES):

-263,182.120.00-130,777.13-416,033.9718,093.26-291.08265,826.80REVENUES OVER (UNDER) EXPENDITURES

DEBT SERVICE:


Budgetary Comparison Schedule

RUN: 11/6/2015 8:40:54 AM

For The Year Ended August 31, 2015

General Fund

REPORT F196

189

COUNTY: 15 Island

E.S.D.

Page 1 of 2

450,854.80265,826.80-185,028.00REVENUES OVER (UNDER) EXPENDITURES

72,099.96108,100.04180,200.00Other


Energy

Equipment

Building

Sites

CAPITAL OUTLAY:

EXPENDITURES

612,815.5156,141,651.4956,754,467.00

0.000.000.00

0.000.000.00

TOTAL EXPENDITURES


Principal

DEBT SERVICE:

648,276.6311,853,397.3712,501,674.00

-111,376.94147,620.9436,244.00

-182,113.36903,371.36721,258.00

1,724.522,142,562.482,144,287.00

0.000.000.00

-197,588.491,682,261.491,484,673.00

-605,809.307,964,459.307,358,650.00

0.000.000.00

987,602.4931,339,878.5132,327,481.00


Support Services

Community Services



Skill Center


Special Education

Federal Stimulus

Regular Instruction

CURRENT:

-161,960.7156,407,478.2956,569,439.00

53,831.83232,831.83179,000.00

0.000.000.00

576,462.448,532,018.447,955,556.00

-733,123.6338,885,730.3739,618,854.00

-59,131.358,756,897.658,816,029.00

TOTAL REVENUES

Other

Federal Stimulus

Federal

State

Local

Variance with Final Budget

POSITIVE (NEGATIVE)ACTUALFINAL BUDGETREVENUES:



RUN: 11/6/2015 8:40:54 AM


General Fund

REPORT F196

189

COUNTY: 15 Island

E.S.D.

Page 2 of 2

1,306,844.663,777,136.662,470,292.00

0.000.00

-0.143,755,319.863,755,320.00

1,306,844.8021,816.80-1,285,028.00




EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES

855,990.00-244,010.00-1,100,000.00

0.000.000.00

0.000.000.00

855,990.00-244,010.00-1,100,000.00

0.000.000.00

0.000.000.00

0.000.000.00


Other



Transfers In

Long-Term Financing

Bond Sales and Refunding Bond Sales


POSITIVE (NEGATIVE)ACTUALFINAL BUDGETOTHER FINANCING SOURCES (USES)



RUN: 11/6/2015 8:40:57 AM


Associated Student Body Fund

REPORT F196

189

COUNTY: 15 Island

E.S.D.

Page 1 of 2

19,660.92-291.08-19,952.00REVENUES OVER (UNDER) EXPENDITURES

Other


Energy

Equipment

Building

Sites

CAPITAL OUTLAY:

EXPENDITURES

365,449.02482,582.98848,032.00TOTAL EXPENDITURES


Principal

DEBT SERVICE:

365,449.02482,582.98848,032.00Student Activities/Other

Support Services

Community Services



Skill Center


Special Education

Federal Stimulus

Regular Instruction

CURRENT:

-345,788.10482,291.90828,080.00

-345,788.10482,291.90828,080.00

TOTAL REVENUES

Other

Federal Stimulus

Federal

State

Local





RUN: 11/6/2015 8:40:57 AM


Associated Student Body Fund

REPORT F196

189

COUNTY: 15 Island

E.S.D.

Page 2 of 2

74,096.33553,477.33479,381.00

0.000.00

54,435.41553,768.41499,333.00

19,660.92-291.08-19,952.00






Other



Transfers In

Long-Term Financing






RUN: 11/6/2015 8:40:58 AM


Debt Service Fund

REPORT F196

189

COUNTY: 15 Island

E.S.D.

Page 1 of 2

242,160.2618,093.26-224,067.00REVENUES OVER (UNDER) EXPENDITURES

Other


Energy

Equipment

Building

Sites

CAPITAL OUTLAY:

EXPENDITURES

98,451.296,348,263.716,446,715.00

98,450.172,041,259.832,139,710.00

1.124,307,003.884,307,005.00

TOTAL EXPENDITURES


Principal

DEBT SERVICE:


Support Services

Community Services



Skill Center


Special Education

Federal Stimulus

Regular Instruction

CURRENT:

143,708.976,366,356.976,222,648.00

0.000.000.00

0.000.000.00

143,708.976,366,356.976,222,648.00

TOTAL REVENUES

Other

Federal Stimulus

Federal

State

Local





RUN: 11/6/2015 8:40:58 AM


Debt Service Fund

REPORT F196

189

COUNTY: 15 Island

E.S.D.

Page 2 of 2

398,782.693,246,827.692,848,045.00

0.000.00

75,076.192,960,076.192,885,000.00

323,706.50286,751.50-36,955.00





81,546.24268,658.24187,112.00

0.000.000.00

-6,385,990.80-6,385,990.800.00

0.000.000.00

-2.46187,109.54187,112.00

6,467,539.506,467,539.500.00


Other



Transfers In

Long-Term Financing






RUN: 11/6/2015 8:41:00 AM



REPORT F196

189

COUNTY: 15 Island

E.S.D.

Page 1 of 2

0.000.000.00

39,860.3660,139.64100,000.00

0.000.000.00

0.000.000.00

668,356.62275,003.38943,360.00

98,065.6481,934.36180,000.00

Other


Sales and Lease

Energy

Instructional Technology

Equipment

Building

Sites

CAPITAL OUTLAY:

EXPENDITURES


Support Services

Community Services



Skill Center


Special Education

Federal Stimulus

Regular Instruction

CURRENT:

43.411,043.411,000.00

0.000.000.00

0.000.000.00

0.000.000.00

43.411,043.411,000.00

TOTAL REVENUES

Other

Federal Stimulus

Federal

State

Local





RUN: 11/6/2015 8:41:00 AM



REPORT F196

189

COUNTY: 15 Island

E.S.D.

Page 2 of 2

806,326.03-416,033.97-1,222,360.00REVENUES OVER (UNDER) EXPENDITURES

806,282.62417,077.381,223,360.00

0.000.000.00

0.000.000.00

0.000.000.00

TOTAL EXPENDITURES


Principal

Bond/Levy Issuance and/or Election


POSITIVE (NEGATIVE)ACTUALFINAL BUDGETDEBT SERVICE:

-93,673.55627,867.45721,541.00

0.000.00

0.42843,901.42843,901.00

-93,673.97-216,033.97-122,360.00





-900,000.00200,000.001,100,000.00

0.000.000.00

0.000.000.00

0.000.000.00

-900,000.00200,000.001,100,000.00

0.000.000.00

0.000.000.00


Other



Transfers In

Long-Term Financing


OTHER FINANCING SOURCES (USES)



RUN: 11/6/2015 8:41:01 AM



REPORT F196

189

COUNTY: 15 Island

E.S.D.

Page 1 of 2

706.56358,871.44359,578.00

Other


Energy

Equipment

Building

Sites

CAPITAL OUTLAY:

EXPENDITURES

706.56358,871.44359,578.00

0.000.000.00

0.000.000.00

0.000.000.00

TOTAL EXPENDITURES


Principal

Bond/Levy Issuance and/or Election

DEBT SERVICE:


Support Services

Community Services



Skill Center


Special Education

Federal Stimulus

Regular Instruction

CURRENT:

4,102.31228,094.31223,992.00

0.000.000.00

0.000.000.00

4,405.48227,897.48223,492.00

-303.17196.83500.00

TOTAL REVENUES

Other

Federal Stimulus

Federal

State

Local





RUN: 11/6/2015 8:41:01 AM



REPORT F196

189

COUNTY: 15 Island

E.S.D.

Page 2 of 2

-222,484.08471.92222,956.00

0.000.00

-0.41274,348.59274,349.00

-222,483.67-273,876.67-51,393.00





-227,292.54-143,099.5484,193.00

0.000.000.00

0.000.000.00

2.46-187,109.54-187,112.00

34,010.0044,010.0010,000.00

0.000.000.00

-261,305.000.00261,305.00


Other



Transfers In

Long-Term Financing


OTHER FINANCING SOURCES (USES)

4,808.87-130,777.13-135,586.00REVENUES OVER (UNDER) EXPENDITURES


POSITIVE (NEGATIVE)ACTUALFINAL BUDGET

No. 201

Statement Of Fiduciary Net Position

Fiduciary Funds

REPORT F196

E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:02 AM

Island

August 31, 2015

Oak Harbor School District

Page 1 of 1

NET POSITION:

0.004,681.74

0.000.00

0.00

0.000.00

0.00

0.00

0.00

0.000.00

0.000.00

0.000.00

0.000.00

0.000.00

0.000.00

0.004,681.74

0.000.00

0.000.00

TOTAL ASSETS

Accum Depreciation, Equipment

Accum Depreciation, Buildings

Capital Assets, Equipment

Capital Assets, Buildings

Capital Assets, Land

Other Assets

Investments/Cash With Trustee

Investments

Accrued Interest Receivable

Accounts Receivable

Due From Other Funds

Minus Warrants Outstanding

Cash On Deposit with Cty Treas

Cash On Hand

Imprest Cash

Other Trust

Private Purpose TrustASSETS:

0.00140.00

0.000.00

0.00140.00

TOTAL LIABILITIES

Due To Other Funds

Accounts Payable

LIABILITIES:

0.004,541.74

0.000.00

0.00

4,541.74

0.000.00

TOTAL NET POSITION

Held In Trust For Other Purposes

Held In Trust For Pension Or Other Post-Employment Benefits

Held In Trust For Private Purposes

Held In Trust For Intact Trust Principal

Held in trust for:

Statement of Changes in Fiduciary Net Position

Fiduciary Funds

REPORT F196

E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:04 AM

Island



Page 1 of 1

0.005,883.37

0.000.00

0.00

0.00

0.005,883.37

TOTAL CONTRIBUTIONS

Other

Members

Employer

Private Donations

Other Trust

Private Purpose Trust

ADDITIONS: Contributions:

0.000.00

0.000.00

0.000.00

0.000.00

Net Investment Income

Less Investment Expenses

Interest and Dividends

Net Appreciation (Depreciation) in Fair Value

Investment Income:

0.005,883.37

0.000.00

0.000.00

TOTAL ADDITIONS

Total Other Additions

Rent or Lease Revenue

Other Additions:

0.005,025.00

0.000.00

5,025.00

0.000.00

0.000.00

0.00

TOTAL DEDUCTIONS

Other

Scholarships

Administrative Expenses

Refund of Contributions

Benefits

DEDUCTIONS:

0.004,541.74

0.000.00

0.003,683.37

0.00858.37

NET POSITION--ENDING


Net Position--Beginning

Net Increase (Decrease)

Schedule of Long-Term Liabilities: GENERAL FUND

REPORT F196

E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:04 AM

Island For the Year Ended August 31, 2015


Page 1 of 1

Amount Due Within One Year

Ending Outstanding Debt August 31, 2015

Amount Redeemed / Decreased

Amount Issued / Increased

Beginning Outstanding Debt

September 1, 2014Description

0.000.000.000.000.00

0.000.000.000.000.00

0.000.000.000.000.00

0.000.000.000.000.00

105,370.131,127,220.500.00120,233.641,006,986.86

0.000.000.000.000.00

0.000.000.000.000.00

0.000.000.000.000.00

41,860.68209,303.4042,008.00209,303.4042,008.00

Other Non-Voted Debt

Lines of Credit


Long-Term Notes

Compensated Absences

Claims & Judgements

Non-Cancellable Operating Leases

Contracts Payable

Capital Leases

Non-Voted Debt and Liabilities

0.000.000.000.00

0.000.000.000.00

0.000.000.000.00

0.000.000.000.00

0.000.000.000.000.00

Net Pension Liabilities PERS 1

Net Pension Liabilities SERS 2/3

Net Pension Liabilities TRS 2/3

Net Pension Liabilities TRS 1

Net Pension Liabilities:

Non-Voted Notes Not Recorded as Debt

Other Liabilities

147,230.811,336,523.9042,008.00329,537.041,048,994.86Total Long-Term Liabilities

Schedule of Long-Term Liabilities: DEBT SERVICE FUND

REPORT F196

E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:05 AM



Page 1 of 1







0.000.000.000.000.00

4,580,000.0049,525,000.009,790,000.005,765,000.0053,550,000.00

LOCAL Program Proceeds Issued in Lieu of Bonds

Voted Bonds

Voted Debt

166,936.40420,018.95162,003.880.00582,022.83

0.000.000.000.000.00

LOCAL Program Proceeds

Non-Voted Bonds

Non-Voted Debt

4,746,936.4049,945,018.959,952,003.885,765,000.0054,132,022.83Total Long-Term Liabilities

Schedule of Long-Term Liabilities: CAPITAL PROJECTS FUND

REPORT F196

E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:06 AM



Page 1 of 1







0.000.000.000.000.00

0.000.000.000.000.00

0.000.000.000.000.00

0.000.000.000.000.00

0.000.000.000.000.00

0.000.000.000.000.00

0.000.000.000.000.00

0.000.000.000.000.00


Lines of Credit


Long-Term Notes

Compensated Absences

Claims & Judgements

Contracts Payable

Capital Leases


0.000.000.000.000.00Non-Voted Notes Not Recorded as Debt

Other Liabilities

0.000.000.000.000.00Total Long-Term Liabilities

Schedule of Long-Term Liabilities: TRANSPORTATION VEHICLE FUND

REPORT F196

E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:07 AM



Page 1 of 1







0.000.000.000.000.00

0.000.000.000.000.00

0.000.000.000.000.00

0.000.000.000.000.00

0.000.000.000.000.00

0.000.000.000.000.00


Lines of Credit


Long-Term Notes

Contracts Payable

Capital Leases


0.000.000.000.000.00Non-Voted Notes Not Recorded as Debt

Other Liabilities

0.000.000.000.000.00Total Long-Term Liabilities

Oak Harbor School District No. 201REPORT F196

E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:08 AM


Report of Revenues and Other Financing Sources

General Fund

Debt Service Fund


Capital Projects

Fund

Page 1 of 7

0.000.00

0.000.000.00253,751.74

0.000.002,104.50

0.000.000.0055,013.83

0.000.008,261.92

0.000.0048,366.23

0.000.00

196.831,043.411,513.654,751.05

684,017.89

0.00

0.00

0.00

0.00

0.000.0012,439.40

0.00

0.00

4,700.00

0.00

0.00

0.00

0.00

183,665.80

2910 E-Rate

2900 Local Support Nontax, Unassigned

2800 Insurance Recoveries

2700 Rentals and Leases

2600 Fines and Damages

2500 Gifts and Donations

2400 Interfund Loan Interest Earnings

2300 Investment Earnings

2298 School Food Services--Sales of Goods, Supplies, and Services

2289 Other Community Services? Sales of Goods, Supplies, and Services

2288 Day Care?Sales of Goods, Supplies, and Services

2245 Skill Center, Sales of Goods, Supplies and Services

2231 Secondary Voc. Ed., Sales of Goods, Supplies and Services

2200 Sales of Goods, Supplies and Services, Unassigned

2188 Day Care Tuitions and Fees

2186 Community School Tuitions and Fees

2173 Summer School Tuitions and Fees

2171 Traffic Safety Education Fees

2145 Skill Center Tuitions and Fees

2131 Secondary Vocational Education - Tuition

2122 Special Ed. - Infants and Toddlers - Tuition and Fees

2100 Tuition and Fees, Unassigned

LOCAL SUPPORT NONTAX

0.000.006,364,843.327,499,825.29

0.000.007,706.067,499.36

0.000.000.000.00

0.000.003,234.933,861.92

0.000.000.000.00

0.000.000.000.00

0.000.006,353,902.337,488,464.01

1000 TOTAL LOCAL TAXES

1900 Other Local Taxes

1600 County-Administered Forests

1500 Timber Excise Tax

1400 Local in Lieu of Taxes

1300 Sale of Tax Title Property

1100 Local Property Tax

LOCAL TAXES


E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:08 AM



General Fund

Debt Service Fund


Capital Projects

Fund

Page 2 of 7

0.00

0.00

0.00

0.00

0.00

0.000.000.00

0.00

1,466,576.26

42,332.40

0.00

50,677.21

165,399.47

0.000.00

201,268.17

0.00

1,011,979.70

0.00

0.00

399,100.78

4,130,179.36

0.000.000.00

4356 State Institutions, Centers and Homes, Delinquent - Other State Agencies

4330 State Funding Assistance-Other

4326 State Institutions - Special Education - Other State Agencies

4322 Special Education - Infants and Toddlers - State

4321 Special Education - Other State Agencies

4300 Other State Agencies, Unassigned

4230 State Funding Assistance-Paid Direct to Contractor

4199 Transportation - Operations

4198 School Food Service

4188 Day Care

4174 Highly Capable

4165 Transitional Bilingual

4159 Juveniles in Adult Jails

4158 Special and Pilot Programs

4156 State Institutions, Centers and Homes, Delinquent

4155 Learning Assistance

4130 State Funding Assistance-Paid Direct to District

4126 State Institutions, Special Education


4121 Special Education

4100 Special Purpose, Unassigned

STATE, SPECIAL PURPOSE

0.000.000.0031,418,217.02

0.000.000.00

0.000.000.000.00

1,628,801.00

1,166,512.62

28,622,903.40

3000 TOTAL STATE, GENERAL PURPOSE

3900 Other State General Purpose, Unassigned

3600 State Forests

3300 Local Effort Assistance

3121 Special Education - General Apportionment

3100 Apportionment

STATE, GENERAL PURPOSE

196.831,043.411,513.651,257,072.362000 TOTAL LOCAL SUPPORT NONTAX

LOCAL SUPPORT NONTAX


E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:08 AM



General Fund

Debt Service Fund


Capital Projects

Fund

Page 3 of 7

0.00

0.00

33,468.28

0.00

1,119,331.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.000.00

6146 Skill Center

6140 Impact Aid-Construction

6138 Secondary Vocational Education

6125 Special Education - Infants and Toddlers - Federal

6124 Special Education, Supplemental

6122 Special Education - Infants and Toddlers - Medicaid Reimbursements

6121 Special Education, Medicaid Reimbursement

6119 Federal Stimulus-Other

6118 Federal Stimulus-Competitive Grants

6114 Federal Stimulus-IDEA

6113 Federal Stimulus-State Fiscal Stabilization Fund

6112 Federal Stimulus-School Improvement

6111 Federal Stimulus-Title I

6100 Special Purpose, OSPI, Unassigned

FEDERAL, SPECIAL PURPOSE

0.000.000.004,459,739.30

0.000.000.000.00

0.000.000.00

0.000.000.000.00

271,788.87

0.000.000.003,907,573.34

0.000.000.00280,377.09

5000 TOTAL FEDERAL, GENERAL PURPOSE

5600 Qualified Bond Interest Credit

5500 Federal Forests

5400 Federal in Lieu of Taxes

5329 Impact Aid, Special Education Funding

5300 Impact Aid, Maintenance and Operation

5200 General Purpose Direct Federal Grants, Unassigned

FEDERAL, GENERAL PURPOSE

227,897.480.007,467,513.35

227,897.48

0.00

0.00

0.00

0.00

0.00

4000 TOTAL STATE, SPECIAL PURPOSE

4499 Transportation Reimbursement - Depreciation

4399 Transportation Operations - Other State Agencies

4398 School Food Service - Other State Agencies

4388 Day Care - Other State Agencies

4365 Transitional Bilingual - Other State Agencies

4358 Special and Pilot Programs - Other State Agencies

STATE, SPECIAL PURPOSE


E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:08 AM



General Fund

Debt Service Fund


Capital Projects

Fund

Page 4 of 7

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

0.000.000.00

0.00

1,122,992.10

0.00

0.00

0.00

0.00

0.00

0.00

29,517.22

0.00

0.00

0.00

0.00

0.00

144,516.53

699,675.07

6252 Other Title, ESEA Fed

6251 ESEA Disadvantaged, Fed

6246 Skill Center

6240 Impact Aid



6224 Special Education - Supplemental


6221 Special Education - Medicaid Reimbursement







6200 Direct Special Purpose Grants


6198 School Food Services

6189 Other Community Services

6188 Day Care

6178 Youth Training Programs

6176 Targeted Assistance

6168 Indian Education, ED

6167 Indian Education, JOM

6164 Limited English Proficiency

6162 Math and Science - Professional Development

6161 Head Start

6157 Institutions, Neglected and Delinquent

6154 Reading First, Federal

6153 ESEA Migrant, Federal





E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:08 AM



General Fund

Debt Service Fund


Capital Projects

Fund

Page 5 of 7

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

300.59

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.000.000.00

0.00

0.00

0.00

0.00

0.00

735,131.17

0.00

0.00

0.00

67,757.66

0.00

0.00

0.00

0.00




6346 Skill Center

6340 Impact Aid Construction



6324 Special Education - Supplemental


6321 Special Education - Medicaid Reimbursement







6310 Medicaid Administrative Match

6300 Federal Grants Through Other Agencies, Unassigned




6288 Day Care

6278 Youth Training, Direct Grants


6268 Indian Education - ED

6267 Indian Education - JOM



6261 Head Start






E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:08 AM



General Fund

Debt Service Fund


Capital Projects

Fund

Page 6 of 7

117,613.92

0.00

0.000.000.00

8189 Community Services

8188 Day Care

8100 Governmental Entities

REVENUES FROM OTHER ENTITITES

0.00112,112.30

0.00

0.00

0.00

6,949.92

41,495.28

0.00

0.00

0.00

63,667.10

0.000.00

7000 TOTAL REVENUES FROM OTHER SCHOOL DISTRICTS

7301 Nonhigh Participation

7199 Transportation


7197 Support Services


7145 Skill Center

7131 Vocational Education

7122 Special Education - Infants and Toddlers

7121 Special Education

7100 Program Participation, Unassigned

REVENUES FROM OTHER SCHOOL DISTRICTS

0.000.004,072,279.14

119,589.52

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

6000 TOTAL FEDERAL, SPECIAL PURPOSE

6998 USDA Commodities




6388 Day Care

6378 Youth Training


6368 Indian Education - ED

6367 Indian Education - JOM



6361 Head Start





E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:08 AM



General Fund

Debt Service Fund


Capital Projects

Fund

Page 7 of 7

272,104.31201,043.4113,021,006.0156,407,478.29TOTAL REVENUES AND OTHER FINANCING SOURCES

44,010.00200,000.006,654,649.040.00

44,010.00200,000.00187,109.540.00

6,467,539.50

0.000.000.00

0.000.000.00

0.000.000.00

0.000.000.00

0.000.000.000.00

9000 TOTAL OTHER FINANCING SOURCES

9900 Transfers

9600 Sale of Refunding Bonds

9500 Long-Term Financing

9400 Compensated Loss of Fixed Assets

9300 Sale of Equipment

9200 Sale of Real Property

9100 Sale of Bonds

OTHER FINANCING SOURCES

0.000.00120,719.53

0.00

0.00

0.000.001,020.00

2,085.61

0.00

0.00

8000 TOTAL REVENUES FROM OTHER ENTITIES

8522 Educational Service Districts - Special Education - Infants and Toddlers

8521 Educational Service Districts - Special Education

8500 Nonfederal, ESD

8200 Private Foundations

8199 Transportation


REVENUES FROM OTHER ENTITITES


REPORT F196

E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:10 AM



Page 1 of 2

8 Travel 169,931.48

3 Class. Salaries 10,056,536.66

5 Supplies / Materials 3,454,323.13

7 Purchased Services 5,822,464.88

6 .00

9 Capital Outlay 108,100.04

4 Employee Benefits 12,414,159.92

0 Debit Transfer .00

2 Cert. Salaries 24,116,135.38

1 Credit Transfer .00

TOTAL ALL OBJECTS 56,141,651.49

OBJECT EXPENDITURE SUMMARY

NO. OBJECT TITLE AMOUNT

59 Transfers .00

56 Insurance 40,569.02

61 Supv Bldg 161,423.17

63 Oper Bldg 1,745,377.64

62 Grnd Mnt 388,683.73

49 Transfers .00

51 Supervisn 207,089.87

53 Maintnce 420,138.17

52 Operation 1,275,203.04

65 Utilities 1,269,671.44

64 Maintnce 1,172,797.77

67 Bldg Secu 28,777.85

72 Info Sys 897,085.46

68 Insurance 303,842.98

42 Food 103,871.51

15 Pblc Rltn 149,002.51

14 HR 480,883.68

21 Supv Inst 1,003,287.41

23 Princ Off 3,004,697.87

22 Lrn Resrc 1,132,252.70

44 Operation 1,956,104.51

11 Bd of Dir 62,764.77

13 Busns Off 775,662.93

12 Supt Off 414,713.10

31 InstProDev 2,426,849.16

29 Pmt to SD .00

32 Inst Tech 1,227,645.43

41 Supervisn 51,089.13

33 Curriculum 359,085.57

25 Pupil M/S 25,433.74

24 Guid/Coun 1,334,360.59

26 Health 2,171,707.09

28 Extracur 895,961.90

27 Teaching 30,478,796.04

ACTIVITY EXPENDITURE SUMMARY

NO. ACTIVITY TITLE AMOUNT

61 Head Start, Fed .00

56 St In, Ctr/Hm, D .00

55 LAP 999,073.58

59 Inst. JAJ .00

58 Sp/Plt Pgm, St 168,431.18

57 St In, N/D, Fed .00

53 ESEA Migrant, Federal .00

14 Stim, IDEA .00

13 Federal Stimulus - SFSF and Education Jobs

.00

12 Stim, Schl Imprv .00

21 Sp Ed, Sup, St 6,211,729.39

19 Stim, Other .00

18 Stim, Compt Grants .00

01 Basic Education 30,062,728.54

54 Read First, Fed .00

11 Stim, Title I .00

03 Basic Education - Dropout Reengagement

112,700.00

02 ALE 1,178,309.22

22 Sp Ed, Infants and Toddlers, State

361,610.04

45 Skil Cnt, Bas, St .00

39 Voc, Other .00

38 Voc, Fed 31,874.55

52 Other Title, ESEA, Fed 137,281.78

51 ESEA Disadvantaged, Fed 664,648.11

46 Skill Cntr, Fed .00

26 Sp Ed, Inst, St .00

25 Sp Ed, Infants and Toddlers, Federal

.00

24 Sp Ed, Sup, Fed 1,119,331.00

34 MidSchCar/Tec 133,486.11

31 Voc, Basic, St 1,526,352.30

29 Sp Ed, Oth, Fed 271,788.87

PROGRAM EXPENDITURE SUMMARY

NO. PROGRAM TITLE AMOUNT


REPORT F196

E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:10 AM



Page 2 of 2

85 Debt Expn .00

83 Interest .00

84 Principal .00

74 Warehouse 100,480.78

75 Mtr Pool .00

91 Publ Actv 76,340.93

73 Printing .00

TOTAL ALL ACTIVITIES 56,141,651.49

ACTIVITY EXPENDITURE SUMMARY

NO. ACTIVITY TITLE AMOUNT

78 Yth Trg Pm, Fed .00

79 Inst Pgm, Othr 113,447.91

76 Target Asst, Fed 735,131.17

74 Highly Capable 50,062.35

98 Schl Food Serv 2,053,993.33

89 Othr Comm Srv 147,620.94

97 Distwide Suppt 7,941,193.26

88 Day Care .00

81 Public Radio/TV .00

86 Comm Schools .00

64 LEP, Fed 28,938.45

65 Tran Biling, St 144,189.38

62 MS, Pro Dv, Fed .00

75 Prof Dev, State .00

99 Pupil Transp 1,943,000.10

71 Traffic Safety .00

73 Summer School 4,729.93

69 Comp, Othr .00

67 Ind Ed, Fd, JOM .00

68 Ind Ed, Fd, ED .00

TOTAL ALL PROGRAMS 56,141,651.49

PROGRAM EXPENDITURE SUMMARY

NO. PROGRAM TITLE AMOUNT

F-196 Annual Financial Statements

REPORT F196

E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:11 AM





Preliminary Federal Cross-Cutting Maintenance of Effort

Edit/Error Report


Schedule for Determining School District Federal Restricted and Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation


Program Matrix


Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Indirect Expenditures

Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed With Carry-Forward Distorting Items

SUPPLEMENTAL REPORTS AND SCHEDULES

of 24

33 Curriculum 358,772.11 0.00 50,082.57 3,816.71 8,483.14 278,895.37 1,138.94 2,496.13 13,859.25

32 Inst Tech 1,215,205.19 0.00 174,761.60 73,582.30 810,028.32 156,832.97 0.00 0.00

31 InstProDev 927,792.92 0.00 754,538.07 132.09 146,043.71 0.00 16,851.14 10,227.91 0.00

28 Extracur 895,961.90 0.00 179,513.94 442,548.57 147,352.97 10,595.63 114,072.94 1,877.85 0.00

23 Princ Off 2,797,696.26 0.00 1,262,927.42 695,840.41 718,960.79 83,116.03 28,195.12 8,656.49 0.00

24 Guid/Coun 1,275,580.09 0.00 860,834.09 31,170.19 336,561.92 9,347.13 35,505.43 2,161.33 0.00

21 Supv Inst 514,162.00 0.00 243,265.92 123,623.94 116,516.26 7,567.65 20,635.25 2,552.98 0.00

22 Lrn Resrc 1,132,252.70 0.00 536,705.61 175,808.07 283,274.13 130,184.96 4,128.23 2,151.70 0.00

26 Health 371,915.08 0.00 212,630.76 50,109.75 94,922.28 10,856.52 1,208.47 2,187.30 0.00

25 Pupil M/S 21,899.72 0.00 0.00 14,974.47 5,566.88 618.82 739.55 0.00 0.00

27 Teaching 20,551,490.57 0.00 13,282,018.52 898,583.14 4,992,827.80 651,088.85 703,545.42 23,426.84 0.00

01 TOTAL 30,062,728.54 0.00 17,382,516.90 2,611,368.94 6,924,092.18 1,992,299.28 1,082,853.46 55,738.53 13,859.25

COUNTY: 15 Island For the Year Ended August 31, 2015

E.S.D. 189 PROGRAM 01 - Basic Education

REPORT F196 Oak Harbor School District No. 201 RUN: 11/6/2015 8:41:12 AM

Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay

Debit Credit Cert. Class. Employee Supplies / Purchased Capital

(0) (1) (2) (3) (4) (5) (7) (8) (9)

of 24

27 Teaching 946,222.69 0.00 416,442.95 262,765.09 159,301.66 64,206.07 43,051.14 455.78 0.00

23 Princ Off 206,307.44 0.00 73,602.28 58,566.55 68,291.30 4,135.39 100.00 1,611.92 0.00

31 InstProDev 21,469.32 0.00 18,174.77 0.00 3,294.55 0.00 0.00 0.00 0.00

32 Inst Tech 4,309.77 0.00 0.00 0.00 4,309.77 0.00 0.00 0.00

02 TOTAL 1,178,309.22 0.00 508,220.00 321,331.64 230,887.51 72,651.23 43,151.14 2,067.70 0.00


E.S.D. 189 PROGRAM 02 - Alternative Learning Experience




(0) (1) (2) (3) (4) (5) (7) (8) (9)

of 24

27 Teaching 112,700.00 0.00 0.00 0.00 0.00 0.00 112,700.00 0.00 0.00

03 TOTAL 112,700.00 0.00 0.00 0.00 0.00 0.00 112,700.00 0.00 0.00

E.S.D. 189 PROGRAM 03 - Basic Education - Dropout Reengagement




(0) (1) (2) (3) (4) (5) (7) (8) (9)


of 24

27 Teaching 4,191,200.22 0.00 2,221,402.58 784,259.12 1,137,955.33 21,368.92 25,746.95 467.32 0.00

26 Health 1,599,442.90 0.00 1,034,802.23 93,965.66 426,959.79 8,888.11 33,298.17 1,528.94 0.00

21 Supv Inst 183,157.37 0.00 91,167.67 47,993.97 37,000.71 3,123.59 2,121.46 1,749.97 0.00

32 Inst Tech 181.68 0.00 0.00 0.00 181.68 0.00 0.00 0.00

31 InstProDev 237,747.22 0.00 173,230.06 17,958.23 42,482.46 1,229.31 450.01 2,397.15 0.00

21 TOTAL 6,211,729.39 0.00 3,520,602.54 944,176.98 1,644,398.29 34,791.61 61,616.59 6,143.38 0.00


E.S.D. 189 PROGRAM 21 - Special Education, Supplemental, State




(0) (1) (2) (3) (4) (5) (7) (8) (9)

of 24

21 Supv Inst 89,169.68 0.00 55,204.83 11,794.75 22,170.10 0.00 0.00 0.00 0.00

31 InstProDev 331.59 0.00 279.00 0.00 52.59 0.00 0.00 0.00 0.00

26 Health 8,523.67 0.00 6,016.38 0.00 2,507.29 0.00 0.00 0.00 0.00

27 Teaching 263,585.10 0.00 0.00 0.00 0.00 0.00 263,500.00 85.10 0.00

22 TOTAL 361,610.04 0.00 61,500.21 11,794.75 24,729.98 0.00 263,500.00 85.10 0.00

E.S.D. 189 PROGRAM 22 - Special Education - Infants and Toddlers - State


(0) (1) (2) (3) (4) (5) (7) (8) (9)




of 24

27 Teaching 1,119,331.00 0.00 0.00 750,224.66 369,106.34 0.00 0.00 0.00 0.00

24 TOTAL 1,119,331.00 0.00 0.00 750,224.66 369,106.34 0.00 0.00 0.00 0.00


E.S.D. 189 PROGRAM 24 - Special Education, Supplemental, Federal




(0) (1) (2) (3) (4) (5) (7) (8) (9)

of 24

27 Teaching 78,967.73 0.00 0.00 0.00 0.00 416.37 78,551.36 0.00 0.00

32 Inst Tech 995.70 0.00 0.00 0.00 995.70 0.00 0.00 0.00

26 Health 191,825.44 0.00 0.00 0.00 0.00 39,721.58 152,103.86 0.00 0.00

29 TOTAL 271,788.87 0.00 0.00 0.00 0.00 41,133.65 230,655.22 0.00 0.00


E.S.D. 189 PROGRAM 29 - Special Education, Other, Federal




(0) (1) (2) (3) (4) (5) (7) (8) (9)

of 24

27 Teaching 1,323,880.11 0.00 625,562.70 118,538.92 288,177.13 221,437.85 59,148.67 11,014.84 0.00

24 Guid/Coun 37,713.41 0.00 18,522.59 3,813.48 10,208.23 0.00 4,614.39 554.72 0.00

21 Supv Inst 134,070.05 0.00 71,341.65 28,339.53 26,193.66 2,581.10 4,603.14 1,010.97 0.00

31 InstProDev 30,688.73 0.00 26,066.96 0.00 4,621.77 0.00 0.00 0.00 0.00

31 TOTAL 1,526,352.30 0.00 741,493.90 150,691.93 329,200.79 224,018.95 68,366.20 12,580.53 0.00


E.S.D. 189 PROGRAM 31 - Vocational, Basic, State




(0) (1) (2) (3) (4) (5) (7) (8) (9)

of 24

21 Supv Inst 17,791.01 0.00 10,975.62 3,100.92 3,714.47 0.00 0.00 0.00 0.00

27 Teaching 111,851.74 0.00 71,110.50 0.00 26,094.52 14,521.83 0.00 124.89 0.00

31 InstProDev 3,843.36 0.00 3,258.60 0.00 584.76 0.00 0.00 0.00 0.00

34 TOTAL 133,486.11 0.00 85,344.72 3,100.92 30,393.75 14,521.83 0.00 124.89 0.00

E.S.D. 189 PROGRAM 34 - Middle School Career and Technical Education, State


(0) (1) (2) (3) (4) (5) (7) (8) (9)




of 24

27 Teaching 30,983.06 0.00 0.00 0.00 0.00 15,415.59 6,116.00 0.00 9,451.47

32 Inst Tech 891.49 0.00 0.00 0.00 891.49 0.00 0.00 0.00

38 TOTAL 31,874.55 0.00 0.00 0.00 0.00 16,307.08 6,116.00 0.00 9,451.47


E.S.D. 189 PROGRAM 38 - Vocational, Federal




(0) (1) (2) (3) (4) (5) (7) (8) (9)

of 24

31 InstProDev 106,509.46 0.00 80,044.77 0.00 25,569.84 0.00 700.00 194.85 0.00

24 Guid/Coun 21,067.09 0.00 0.00 16,548.86 4,518.23 0.00 0.00 0.00 0.00

21 Supv Inst 24,087.95 0.00 11,570.02 7,926.24 3,935.65 480.71 0.00 175.33 0.00

27 Teaching 506,608.55 0.00 208,100.60 99,382.31 110,242.67 48,039.00 39,371.74 1,472.23 0.00

33 Curriculum 313.46 0.00 0.00 0.00 0.00 313.46 0.00 0.00 0.00

32 Inst Tech 6,061.60 0.00 0.00 0.00 6,061.60 0.00 0.00 0.00

51 TOTAL 664,648.11 0.00 299,715.39 123,857.41 144,266.39 54,894.77 40,071.74 1,842.41 0.00

E.S.D. 189 PROGRAM 51 - Disadvantaged (formerly Remediation) ESEA Disadvantaged, Federal


(0) (1) (2) (3) (4) (5) (7) (8) (9)




of 24

31 InstProDev 137,281.78 0.00 93,612.79 792.72 17,761.39 0.00 12,014.00 13,100.88 0.00

52 TOTAL 137,281.78 0.00 93,612.79 792.72 17,761.39 0.00 12,014.00 13,100.88 0.00

E.S.D. 189 PROGRAM 52 - Other Title Grants Under ESEA - Federal




(0) (1) (2) (3) (4) (5) (7) (8) (9)


of 24

27 Teaching 895,407.97 0.00 285,916.54 323,023.31 247,079.61 32,727.24 6,661.27 0.00 0.00

21 Supv Inst 23,089.09 0.00 11,005.96 7,297.28 3,721.01 1,039.99 0.00 24.85 0.00

31 InstProDev 80,576.52 0.00 66,146.35 0.00 14,430.17 0.00 0.00 0.00 0.00

55 TOTAL 999,073.58 0.00 363,068.85 330,320.59 265,230.79 33,767.23 6,661.27 24.85 0.00


E.S.D. 189 PROGRAM 55 - Learning Assistance Program (LAP), State




(0) (1) (2) (3) (4) (5) (7) (8) (9)

of 24

23 Princ Off 694.17 0.00 0.00 150.57 28.27 158.68 0.00 356.65 0.00

27 Teaching 167,737.01 0.00 139,070.58 0.00 24,319.21 4,347.22 0.00 0.00 0.00

58 TOTAL 168,431.18 0.00 139,070.58 150.57 24,347.48 4,505.90 0.00 356.65 0.00


E.S.D. 189 PROGRAM 58 - Special and Pilot Programs, State




(0) (1) (2) (3) (4) (5) (7) (8) (9)

of 24

27 Teaching 1,094.22 0.00 0.00 0.00 0.00 393.56 60.00 640.66 0.00

31 InstProDev 27,844.23 0.00 20,808.06 0.00 7,036.17 0.00 0.00 0.00 0.00

64 TOTAL 28,938.45 0.00 20,808.06 0.00 7,036.17 393.56 60.00 640.66 0.00


E.S.D. 189 PROGRAM 64 - Limited English Proficiency, Federal




(0) (1) (2) (3) (4) (5) (7) (8) (9)

of 24

27 Teaching 19,705.91 0.00 13,896.97 0.00 4,932.57 257.81 0.00 618.56 0.00

21 Supv Inst 7,395.07 0.00 0.00 6,660.22 593.61 91.39 25.00 24.85 0.00

31 InstProDev 117,088.40 0.00 86,635.14 0.00 30,020.11 0.00 0.00 433.15 0.00

65 TOTAL 144,189.38 0.00 100,532.11 6,660.22 35,546.29 349.20 25.00 1,076.56 0.00


E.S.D. 189 PROGRAM 65 - Transitional Bilingual, State




(0) (1) (2) (3) (4) (5) (7) (8) (9)

of 24

27 Teaching 4,729.93 0.00 3,916.28 0.00 713.65 0.00 100.00 0.00 0.00

73 TOTAL 4,729.93 0.00 3,916.28 0.00 713.65 0.00 100.00 0.00 0.00


E.S.D. 189 PROGRAM 73 - Summer School




(0) (1) (2) (3) (4) (5) (7) (8) (9)

of 24

27 Teaching 39,152.70 0.00 15,128.59 749.95 3,321.35 6,133.58 8,469.49 5,349.74 0.00

21 Supv Inst 10,365.19 0.00 0.00 8,298.27 2,066.92 0.00 0.00 0.00 0.00

31 InstProDev 544.46 0.00 503.58 0.00 40.88 0.00 0.00 0.00 0.00

74 TOTAL 50,062.35 0.00 15,632.17 9,048.22 5,429.15 6,133.58 8,469.49 5,349.74 0.00


E.S.D. 189 PROGRAM 74 - Highly Capable




(0) (1) (2) (3) (4) (5) (7) (8) (9)

of 24

31 InstProDev 735,131.17 0.00 451,244.02 3,154.53 89,560.44 18,951.11 168,277.83 3,943.24 0.00

76 TOTAL 735,131.17 0.00 451,244.02 3,154.53 89,560.44 18,951.11 168,277.83 3,943.24 0.00


E.S.D. 189 PROGRAM 76 - Targeted Assistance, Federal




(0) (1) (2) (3) (4) (5) (7) (8) (9)

of 24

27 Teaching 113,447.91 0.00 36,033.36 30,351.09 22,091.92 880.47 7,382.01 16,709.06 0.00

79 TOTAL 113,447.91 0.00 36,033.36 30,351.09 22,091.92 880.47 7,382.01 16,709.06 0.00


E.S.D. 189 PROGRAM 79 - Instructional Programs, Other




(0) (1) (2) (3) (4) (5) (7) (8) (9)

of 24

27 Teaching 699.62 0.00 642.60 0.00 57.02 0.00 0.00 0.00 0.00

44 Operation 57,071.82 0.00 20,837.28 7,695.34 262.90 28,276.30 0.00 0.00

91 Publ Actv 76,340.93 0.00 0.00 0.00 0.00 0.00 0.00 76,340.93 0.00 0.00

63 Oper Bldg 13,508.57 0.00 8,846.81 4,661.76 0.00 0.00 0.00 0.00

89 TOTAL 147,620.94 0.00 0.00 642.60 29,684.09 12,414.12 262.90 104,617.23 0.00 0.00


E.S.D. 189 PROGRAM 89 - Other Community Services




(0) (1) (2) (3) (4) (5) (7) (8) (9)

of 24

74 Warehouse 100,480.78 0.00 0.00 0.00 60,240.05 32,823.56 804.68 6,612.49 0.00 0.00

72 Info Sys 897,085.46 0.00 0.00 0.00 426,631.28 145,708.04 24,463.14 290,930.91 201.20 9,150.89

15 Pblc Rltn 149,002.51 0.00 202.83 72,964.79 22,923.61 13,318.60 39,481.35 111.33 0.00

25 Pupil M/S 3,534.02 0.00 2,928.36 0.00 491.91 0.00 0.00 113.75 0.00

61 Supv Bldg 161,423.17 0.00 0.00 114,226.04 42,864.29 1,989.65 1,784.52 558.67 0.00

14 HR 480,883.68 0.00 118,630.24 160,507.79 106,664.87 14,270.26 76,672.62 4,137.90 0.00

11 Bd of Dir 62,764.77 0.00 0.00 0.00 507.12 55,242.61 7,015.04 0.00

12 Supt Off 414,713.10 0.00 170,419.47 58,188.11 58,122.09 12,435.33 78,317.82 27,577.00 9,653.28

13 Busns Off 775,662.93 0.00 0.00 523,372.42 183,422.26 26,960.23 36,776.80 5,131.22 0.00

65 Utilities 1,269,671.44 0.00 0.00 0.00 0.00 752.87 1,268,918.57 0.00 0.00

67 Bldg Secu 28,777.85 0.00 0.00 0.00 551.15 28,226.70 0.00 0.00

68 Insurance 303,842.98 0.00 0.00 303,842.98 0.00

62 Grnd Mnt 388,683.73 0.00 162,235.12 62,620.89 71,725.95 50,450.75 0.00 41,651.02

63 Oper Bldg 1,731,869.07 0.00 1,049,624.62 545,990.79 121,366.72 2,789.56 444.74 11,652.64

64 Maintnce 1,172,797.77 0.00 0.00 429,606.03 207,404.20 269,747.13 252,870.72 488.20 12,681.49

97 TOTAL 7,941,193.26 0.00 0.00 292,180.90 3,057,596.25 1,409,036.51 558,892.83 2,492,918.40 45,779.05 84,789.32


E.S.D. 189 PROGRAM 97 - District-wide Support




(0) (1) (2) (3) (4) (5) (7) (8) (9)

of 24

41 Supervisn 51,089.13 0.00 0.00 33,627.00 17,462.13 0.00 0.00 0.00 0.00

42 Food 103,871.51 0.00 103,871.51 0.00

44 Operation 1,899,032.69 0.00 595,016.98 361,124.23 28,488.24 912,743.04 1,660.20 0.00

98 TOTAL 2,053,993.33 0.00 0.00 628,643.98 378,586.36 132,359.75 912,743.04 1,660.20 0.00

E.S.D. 189 PROGRAM 98 - School Food Services




(0) (1) (2) (3) (4) (5) (7) (8) (9)


of 24

52 Operation 1,275,203.04 0.00 819,398.50 359,532.05 95,392.54 879.95 0.00 0.00

51 Supervisn 207,089.87 0.00 0.00 118,035.92 32,929.95 19,723.12 33,692.83 2,708.05 0.00

53 Maintnce 420,138.17 0.00 106,152.75 56,868.42 132,092.54 125,024.46 0.00 0.00

56 Insurance 40,569.02 40,569.02

99 TOTAL 1,943,000.10 0.00 0.00 1,043,587.17 449,330.42 247,208.20 200,166.26 2,708.05 0.00


E.S.D. 189 PROGRAM 99 - Pupil Transportation




(0) (1) (2) (3) (4) (5) (7) (8) (9)

of 1

E.

Enter the amount of E-Rate received by the school district either as the total discount or as a reimbursement amount which was coded in Revenue 2910. This amount may be a combination of both and should be displayed on the award by utility.

30,237.75

Other Data Requirements and Certifications

Enter the amount of revenue received this year of Growth Management Act impact fees imposed under the authority of RCW 82.02.050 through 82.02.090

0.00

Enter the amount of revenue received this year of State Environmental Policy Act mitigation fees imposed under the authority of RCW 43.21C.060.

0.00

Under RCW 28A.400.205 the district must certify "that it has spent the funds provided for cost-of-living increases on salaries and salary-related benefits."

Yes


REPORT F196

E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:14 AM



A.

B.

C.

D.

Enter the amount of Program 13 expenditures related to the Education Job Funds. 0.00


REPORT F196

E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:15 AM



Page 1 of 1

0.00Total expenditures paid to fire protection districts for fire protection services. Eligible school districts received reimbursement in the July apportionment payment (Revenue Account 3100) for fire protection services purchased during the calendar year (see Report 1191, line C.7. for the amount of payment). Fire district reimbursement is provided solely for the purpose of paying for fire protection services. Therefore, any such reimbursement not used to pay for fire protection services must be recovered by OSPI. School districts that did not receive payment are not required to make an entry in this item number.

1. Fire District Payment RCW 52.30.020

48,200,458.23

7,941,193.26

56,141,651.49

0.165

c) Total All Programs less Program 97 Districtwide Support (a-b) (SYSTEM CALCULATED)

b) Total Program 97 Districtwide Support (SYSTEM CALCULATED)

a) Total All Programs (SYSTEM CALCULATED)

2. Indirect Rate for State Revenue Recoveries (b/c) (SYSTEM CALCULATED)

DISTORTING ITEMS

RUN: 11/6/2015 8:41:16 AM

Data Requirements for Calculating Federal Indirect Cost Rate Including Fixed with Carry-Forward



E.S.D. 189

COUNTY: 15 Island

Page 1 of 2

12. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 67, Buildings and Property Security.

0.00

13. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 68, Insurance.

0.00

10. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 64, Maintenance.

0.00

11. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 65, Utilities.

0.00

0.00

0.00

3. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 12, Superintendents Office.

0.00

4. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 13, Business Office.

0.00

1. Flow-through funds for program 01-89, 98, and 99

0.00

2. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 11, Board of Directors.

5. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 14, Human Resources.

8. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 62, Grounds Maintenance.

0.00

9. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 63, Operation of Buildings.

0.00

6. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 25, Pupil Management & Safety.

0.00

7. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 61, Supervision.

0.00

DISTORTING ITEMS

RUN: 11/6/2015 8:41:16 AM




E.S.D. 189

COUNTY: 15 Island

Page 2 of 2

0.00

16. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 74, Warehousing.

0.00

17. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 75, Motor Pool.

0.00

14. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 72, Information Systems.

0.00

15. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 73, Printing.

INDIRECT EXPENDITURES


RUN: 11/6/2015 8:41:17 AM



E.S.D. 189

COUNTY: 15 Island

Page 1 of 2

0.00

25. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 61, Supervision, which is allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9).

0.00

26. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 62, Grounds Maintenance, which is allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9).

20. Costs recorded in Program 97, Activity 12, for the Superintendent, Deputy Superintendent, or Assistant Superintendent, and their secretary whose responsibilities are allocable to indirect cost Activities 13, 14 and 72 thru 75. These positions are required to maintain supporting documentation if a portion of their responsibilities are allocable to these indirect cost activities. Include the salary and benefits, supplies, travel, printing, warehousing, motor pool, and information systems as related to the above mentioned staff if allocable to Activities 13, 14, and 72 thru 75. DO NOT INCLUDE CAPITAL OUTLAY (Object 9).

0.00

21. The cost of Public Relations activities recorded in Program 97, Activity 15, excluding capital outlay (Object 9), and not directly charged to another program for the following: Cost for liaison with the news media and government relations officers as a means of informing the general public on matters of public concern, such as notice of Federal awards, financial matters, etc. DO NOT INCLUDE COSTS DESIGNED SOLEY TO PROMOTE THE GOVERNMENTAL UNIT. *Expenditures in this Activity will not be included in the indirect pool if this manual input item is blank.

0.00

18. Audit costs recorded in Program 97, Activity 11, Board of Directors, and not directly charged to another program.

40,355.70

19. Legal costs, associated with interpretation of laws and regulations, recorded in Program 97, Activity 11, Board of Directors but not specifically associated with the Board of Directors.

751,676.38

24. General administration (organization-wide) expenditures charged in Program 97, Activity 25, Pupil Management & Safety, which is allocable to Activities 13 or 14, if a cost allocation plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9).

0.00

23. Costs recorded in Program 97, Activity 72, for districtwide Information Systems Activities. Do not include expenditures for any student records, such as student records fees, software, or student records staff. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). *Expenditures in this Activity will not be included in the indirect pool if this manual input item is blank.

89,438.55

22. Termination Leave costs for federally supported staff which have been charged to a state or local program. Do not include Termination Leave costs for federally supported staff charged to Program 97, Activity 13 or 14, as they are already included in the indirect calculation. These costs should not be charged directly to the federal award, but may be considered an indirect expenditure.

0.00

INDIRECT EXPENDITURES


RUN: 11/6/2015 8:41:17 AM



E.S.D. 189

COUNTY: 15 Island

Page 2 of 2

30. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 67, Building and Property Security, which is allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9).

0.00

0.00

0.00

31. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 68, Insurance, which is allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9).

0.00

27. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 63, Operation of Buildings, which is allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9).

28. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 64, Maintenance, which is allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9).

29. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 65, Utilities, which is allocable to Activities 13, 14, and Activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9).

0.00

---- EXCLUDED ----

Schedule for Determining School District Federal Restricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation for Fiscal Year 2016-17

REPORT F196

E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:18 AM

Island

Fiscal Year 2014-2015


TOTAL PROGRAM

EXPENDITURES

CAPITAL OUTLAY

DEBT SERVICE

(ADDED TO BASE) UNALLOWABLE

(POOL) INDIRECT

EXPENDITURES

(BASE) DIRECT

EXPENDITURES

DISTORTING ITEMS

Page 1 of 2

2,238,498.025,617,905.920.000.0084,789.327,941,193.26Total Program 97

0.000.000.00

0.000.000.00

0.000.000.00

0.000.000.000.00

100,480.780.000.00100,480.78

0.000.000.000.00

751,676.38136,258.190.009,150.89897,085.46

0.00303,842.980.000.00303,842.98

0.0028,777.850.000.0028,777.85

0.001,269,671.440.000.001,269,671.44

0.001,160,116.280.0012,681.491,172,797.77

0.001,720,216.430.0011,652.641,731,869.07

0.00347,032.710.0041,651.02388,683.73

0.00161,423.170.000.00161,423.17

0.003,534.020.000.003,534.02

89,438.5559,563.960.00149,002.51

480,883.680.000.00480,883.68

775,662.930.000.00775,662.93

0.00405,059.820.009,653.28414,713.10

40,355.7022,409.070.000.0062,764.77

85 Debt-Related Expenditures

84 Principal

83 Interest

75 Motor Pool

74 Warehousing

73 Printing

72 Information Systems

68 Insurance

67 Building and Property Security

65 Utilities

64 Maintenance

63 Operation of Buildings

62 Grounds Maintenance

61 Supervision

25 Pupil Management and Safety

15 Public Relations

14 Human Resources

13 Business Office

12 Superintendent's Office

11 Board of Directors

PROGRAM 97 ACTIVITIES

48,073,276.00103,871.5123,310.7248,200,458.23TOTAL PROGRAMS 01-89, 98, 99

PROGRAM AND ACTIVITY TITLES

---- EXCLUDED ----

Schedule for Determining School District Federal Restricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation for Fiscal Year 2016-17

REPORT F196

E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:18 AM

Island



TOTAL PROGRAM

EXPENDITURES

CAPITAL OUTLAY

DEBT SERVICE


(POOL) INDIRECT

EXPENDITURES

(BASE) DIRECT

EXPENDITURES

DISTORTING ITEMS

Page 2 of 2

*** FIXED WITH CARRY-FORWARD RESTRICTED INDIRECT RATE CALCULATION ***

53,691,181.922,238,498.02103,871.510.00108,100.0456,141,651.49TOTALS

5,617,905.92-5,617,905.92Unallowable Costs

48,073,276.002,238,498.02103,871.510.00108,100.0456,141,651.49Sub-Total All Programs

4. FY 12-13 TOTAL POOL (LINE 1 + LINE 3) 2,293,848.19

5. CALCULATED FY 12-13 RESTRICTED INDIRECT RATE TO BE USED IN FY 14-15 0.0527

3. FY 12-13 OVER/UNDER RECOVERY (CALCULATED) 322,117.27

1. FY 12-13 INDIRECT EXPENDITURES 1,971,730.92

2. FY 12-13 DIRECT EXPENDITURES 43,486,945.99

FY 12-13

12. FY 14-15 OVER/UNDER RECOVER (LINE 8 - LINE 11) -268,910.00

11. FY 14-15 AMOUNT RECOVERED (LINE 9 * LINE 10) 2,829,525.29

14. CALCULATED FY 14-15 RESTRICTED INDIRECT RATE TO BE USED IN FY 16-17 (LINE 13 / LINE 9)

0.0367


10. FY 14-15 RESTRICTED INDIRECT RATE (LINE 5) 0.0527

7. FY 12-13 OVER/UNDER RECOVERY (LINE 3) 322,117.27

6. FY 14-15 INDIRECT EXPENDITURES FROM COLUMN 6 2,238,498.02

9. FY 14-15 DIRECT EXPENDITURES FROM COLUMN 7 53,691,181.92

8. FY 14-15 ADJUSTED IND POOL (LINE 6 + LINE 7) 2,560,615.29

FY 14-15

---- EXCLUDED ----

Schedule for Determining School District Federal Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation for FY 2016-17

REPORT F196

E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:19 AM

Island



TOTAL PROGRAM

EXPENDITURES

CAPITAL OUTLAY

DEBT SERVICE


(POOL) INDIRECT

EXPENDITURES

(BASE) DIRECT

EXPENDITURES

DISTORTING ITEMS

Page 1 of 2

7,774,430.9181,973.030.000.0084,789.327,941,193.26Total Program 97

0.000.000.00

0.000.000.00

0.000.000.00

0.000.000.000.00

100,480.780.000.00100,480.78

0.000.000.000.00

887,934.570.009,150.89897,085.46

303,842.980.000.00303,842.98

28,777.850.000.0028,777.85

1,269,671.440.000.001,269,671.44

1,160,116.280.0012,681.491,172,797.77

1,720,216.430.0011,652.641,731,869.07

347,032.710.0041,651.02388,683.73

161,423.170.000.00161,423.17

3,534.020.000.003,534.02

89,438.5559,563.960.00149,002.51

480,883.680.000.00480,883.68

775,662.930.000.00775,662.93

405,059.820.009,653.28414,713.10

40,355.7022,409.070.000.0062,764.77

85 Debt-Related Expenditures

84 Principal

83 Interest

75 Motor Pool

74 Warehousing

73 Printing

72 Information Systems

68 Insurance

67 Building and Property Security

65 Utilities

64 Maintenance

63 Operation of Buildings

62 Grounds Maintenance

61 Supervision

25 Pupil Management and Safety

15 Public Relations

14 Human Resources

13 Business Office

12 Superintendents Office

11 Board of Directors

PROGRAM 97 ACTIVITIES

48,073,276.00103,871.5123,310.7248,200,458.23Total Programs 01-89, 98, 99

PROGRAM AND ACTIVITY TITLES

---- EXCLUDED ----

Schedule for Determining School District Federal Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation for FY 2016-17

REPORT F196

E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:19 AM

Island



TOTAL PROGRAM

EXPENDITURES

CAPITAL OUTLAY

DEBT SERVICE


(POOL) INDIRECT

EXPENDITURES

(BASE) DIRECT

EXPENDITURES

DISTORTING ITEMS

Page 2 of 2

12. FY 14-15 OVER (UNDER) RECOVER (LINE 8 - LINE 11) -479,546.71

11. FY 14-15 AMOUNT RECOVERED (LINE 9 * LINE 10) 8,557,187.75

14. CALCULATED FY 14-15 UNRESTRICTED INDIRECT RATE TO BE USED IN FY 16-17 (LINE 13 / LINE 9)

0.1515


10. FY 14-15 UNRESTRICTED INDIRECT RATE (LINE 5) 0.1777

7. FY 12-13 OVER (UNDER) RECOVERY (LINE 3) 303,210.14

6. FY 14-15 INDIRECT EXPENDITURES FROM COLUMN 6 7,774,430.91

9. FY 14-15 DIRECT EXPENDITURES FROM COLUMN 7 48,155,249.03

8. FY 14-15 ADJUSTED INDIRECT POOL (LINE 6 + LINE 7) 8,077,641.05

FY 14-15

*** FIXED WITH CARRY-FORWARD UNRESTRICTED INDIRECT RATE CALCULATION ***

48,155,249.037,774,430.91103,871.510.00108,100.0456,141,651.49Totals

81,973.03-81,973.03Unallowable Costs

48,073,276.007,774,430.91103,871.510.00108,100.0456,141,651.49Sub-Total All Programs


5. CALCULATED FY 12-13 UNRESTRICTED INDIRECT RATE TO BE USED IN FY 14-15 0.1777

3. FY 12-13 OVER (UNDER) RECOVERY 303,210.14

1. FY 12-13 INDIRECT EXPENDITURES 6,601,314.20

2. FY 12-13 DIRECT EXPENDITURES 38,857,362.71

FY 12-13


General Fund

RUN: 11/6/2015 8:41:20 AM



REPORT F196

E.S.D. 189

COUNTY: 15 Island

Program Expenditures

State Resources

Federal Resources

Other Resources

Page 1 of 2

0.000.00168,431.18168,431.18

0.000.000.000.00

0.000.000.000.00

0.000.00999,073.58999,073.58

0.000.000.000.00

0.000.000.000.00

0.00137,281.780.00137,281.78

0.00664,648.110.00664,648.11

0.000.000.000.00

0.000.000.000.00

0.0031,874.550.0031,874.55

0.00271,788.870.00271,788.87

0.000.000.000.00

0.000.000.000.00

0.001,119,331.000.001,119,331.00

0.000.00361,610.04361,610.04

914,736.82300.595,296,691.986,211,729.39

0.000.000.000.00

0.000.000.000.00

0.000.000.000.00

0.000.000.000.00

0.000.000.000.00

0.000.000.000.00

58 Special and Pilot Programs, State

57 State Inst, Neglected and Delinquent, Federal

56 State Inst, Centers and Homes

55 Learning Assistance, State



52 Other Title Grants Under ESEA, Federal

51 ESEA Disadvantaged, Federal

46 Skill Center, Federal

39 Vocational, Other Categorical

38 Vocational, Federal

29 Special Education-Other, Federal

26 Special Education-Institutions, State


24 Special Education-Supplemental, Federal


21 Special Education-Supplemental, State

19 Federal Stimulus - Other

18 Federal Stimulus - Competitive Grants

14 Federal Stimulus - IDEA

13 Federal Stimulus - State Fiscal Stabilization Fund

12 Federal Stimulus - School Improvement

11 Federal Stimulus - Title I

OTHER INSTRUCTIONAL PROGRAMS

6,365,621.594,232,384.6430,356,763.2040,954,769.43

1,330,142.49884,387.275,726,663.507,941,193.26

0.000.000.000.00

0.000.00133,486.11133,486.11

0.000.001,526,352.301,526,352.30

0.000.00112,700.00112,700.00

0.000.001,178,309.221,178,309.22

5,035,479.103,347,997.3721,679,252.0730,062,728.54

TOTAL BASIC EDUCATIONAL PROGRAMS

97 Districtwide Support

45 Skill Center-Basic, State

34 Middle School Career and Technical Ed, State

31 Vocational-Basic, State

03 Dropout Reengagement

02 Alternative Learning Experience (ALE)

01 Basic Education

BASIC EDUCATION PROGRAMS


General Fund

RUN: 11/6/2015 8:41:20 AM



REPORT F196

E.S.D. 189

COUNTY: 15 Island

Program Expenditures

State Resources

Federal Resources

Other Resources

Page 2 of 2

965,157.003,057,052.187,020,058.5111,042,267.69

45,690.2567,757.660.00113,447.91

0.000.000.000.00

0.00735,131.170.00735,131.17

0.000.000.000.00

0.000.0050,062.3550,062.35

4,729.930.000.004,729.93

0.000.000.000.00

0.000.000.000.00

0.000.000.000.00

0.000.000.000.00

0.000.00144,189.38144,189.38

0.0028,938.450.0028,938.45

0.000.000.000.00

0.000.000.000.00

0.000.000.000.00

TOTAL OTHER INSTRUCTIONAL PROGRAMS

79 Instructional Programs, Other

78 Youth Training Programs, Federal

76 Targeted Assistance, Federal

75 Professional Development, State

74 Highly Capable

73 Summer School

71 Traffic Safety

69 Compensatory, Other

68 Indian Education, Federal, ED

67 Indian Education, Federal, JOM

65 Transitional Bilingual, State

64 Limited English Proficiency, Federal

62 Math & Science, Professional Dev., Federal

61 Head Start, Federal

59 Institutions - Juveniles in Adult Jails

OTHER INSTRUCTIONAL PROGRAMS

8,723,902.688,532,018.4438,885,730.3756,141,651.49

1,393,124.091,242,581.621,508,908.664,144,614.37

476,423.840.001,466,576.261,943,000.10

769,079.311,242,581.6242,332.402,053,993.33

147,620.940.000.00147,620.94

0.000.000.000.00

0.000.000.000.00

0.000.000.000.00

TOTALS

TOTAL OTHER PROGRAMS

99 Pupil Transportation



88 Day Care

86 Community Schools

81 Public Radio/Television

OTHER PROGRAMS

of 1

816,355.246,147,761.705,331,406.46

300.593,081.5963,667.1066,432.54

6,211,729.395,400,920.59

5. Preliminary Aggregate Maintenance of Effort Test (4B minus 4A). (A positive amount means the test was passed and a negative amount indicates non-compliance.)

4. Equals aggregate special education expenditures for resident special education students.3. Minus Revenue 6321 Special Education-Medicaid Reimbursements.2. Minus Revenue 7121 Payments From Other Districts.

1. Program 21 direct expenditures: Program 21 expenditures must include expenditure amounts related to Revenue Account 4121 and 3121 redirected through the apportionment process to another school district or ESD.

FY 14 - 15Actual (B)

FY 13 - 14Actual (A)Preliminary FY 2014-2015 to FY 2013-2014 Aggregate Maintenance of Effort Test

587.197,318.766,731.57

840.00792.00

8. Preliminary Per Pupil Maintenance of Effort Test (7B minus 7A). (A positive amount means the test was passed and a negative amount indicates non-compliance.)

7. Expenditures per pupil (line 4/line 6).6. Resident special education students (updated by OSPI).

Preliminary FY 2014-2015 to FY 2013-2014 Per Pupil Maintenance of Effort Test

627.061,088.97461.91

528,369.65

914,736.82386,367.17

12. Preliminary Local Per Pupil Maintenance of Effort Test (11B minus 11A). (A positive amount means the test was passed and a negative amount indicates non-compliance.)

11. Expenditures per pupil (line 9/line 6).

10. Preliminary Local Aggregate Maintenance of Effort Test (9B minus 9A). (A positive amount means the test was passed and a negative amount indicates non-compliance.)

9. Resource to program expenditure report Other Resources for Program 21 for the current year is compared to Other Resources for Program 21 for the prior year.

Preliminary Year-End Local Special Education Maintenance of Effort Test FY 2014-2015 to FY 2013-2014 Aggregate Maintenance of Effort Test

If *ALL* values on lines 5, 8, 10 *AND* 12 are negative, the district is non-compliant for the preliminary year-end Maintenance of Effort Test.

C. Based on the information to date, the school district has passed the preliminary year-end Maintenance of Effort Test if *ONE* of the values on line 5, 8, 10, *OR* 12 is a zero or positive.

B. Resident special education student data as shown on line 6 are obtained from 1220 Reports and include students in ages 3-PreK, and K-21.

A. Actual revenue and expenditure data are obtained from F-196 data.

Notes:

This Special Education MOE test is preliminary and does not incorporate any provisions for reducing local effort pursuant to IDEA regulations. Adjustments may be made to the data below through December following the fiscal year end. Therefore, this may change the results to the final test completed after the December adjustments.


REPORT F196

E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:21 AM



Preliminary Federal Cross-Cutting Maintenance of EffortREPORT F196E.S.D. 189COUNTY: 15

RUN:11/6/2015 8:41:23 AM

Island



Page 1 of 2

This is the preliminary Federal Cross-Cutting Maintenance of Effort. Adjustments may be made to the data below through December following the fiscal year end. Therefore, this may change the results to the final test completed after the December adjustments.

0.000.00+ (plus)0.000.00+ (plus)0.000.00+ (plus)0.000.00+ (plus)0.000.00+ (plus)

0.000.00+ (plus)0.000.00+ (plus)0.000.00+ (plus)0.000.00+ (plus)

0.000.00+ (plus)

0.000.00+ (plus)

0.000.00+ (plus)0.000.00+ (plus)0.000.00+ (plus)0.009,451.47+ (plus)0.000.00+ (plus)0.000.00+ (plus)0.000.00+ (plus)

0.00+ (plus)0.00+ (plus)0.00+ (plus)0.00+ (plus)0.00+ (plus)0.00+ (plus)

76,313.46119,589.52+ (plus)0.000.00+ (plus)0.000.00+ (plus)

1,077,653.601,122,992.10+ (plus)49,199.2385,061.42+ (plus)

4,589,331.234,072,279.14- (minus)3,782,368.434,459,739.30- (minus)

552,215.49108,100.04- (minus)

0.000.00- (minus)0.000.00- (minus)0.000.00- (minus)

1,912,204.632,053,993.33- (minus)161,735.87147,620.94- (minus)

0.000.00- (minus)0.000.00- (minus)0.000.00- (minus)

52,966,545.9656,141,651.49+ (plus)

Capital Outlay, Ind Ed, Fd, EDCapital Outlay, Ind Ed, Fd, JOMCapital Outlay, LEP, FedCapital Outlay, MS, Pro Dv, FedCapital Outlay, Head Start, Fed

Capital Outlay, In, Juveniles in Adult Jails

Capital Outlay, St In, N/D, FedCapital Outlay, St In, Ctr/Hm, DCapital Outlay, Read First, Fed

Capital Outlay, ESEA Migrant-Federal

Capital Outlay, Other Title Grants Under ESEA-Federal

Capital Outlay, ESEA Disadvantaged-Federal

Capital Outlay, Skill Cntr, FedCapital Outlay, Voc, OtherCapital Outlay, Voc, FedCapital Outlay, Sp Ed, Oth, FedCapital Outlay, Sp Ed, Inst, StCapital Outlay, Sp Ed, Sup, FedCapital Outlay, Stim, OtherCapital Outlay, Stim, Compt GrantsCapital Outlay, Stim, IDEACapital Outlay, Stim, SFSFCapital Outlay, Stim, Schl ImprvCapital Outlay, Stim, Title I

Food Services Revenue, USDA Commodities

Food Services Revenue, FederalFood Services Revenue, FederalFood Services Revenue, FederalFood Service DeficitFederal, Special Purpose RevenueFederal, General Purpose RevenueCapital Outlay, All Object 9

Debt Service, Debt Related Expenditures

Debt Service, PrincipalDebt Service, InterestSchool Food ServicesOther Community ServicesDay CareCommunity SchoolsPublic Radio/TelevisionTotal Expenditures

FY 2013 - 14FY 2014 - 15OperationDescription

Food Services Deficit Calculation

Note:

If Total Food Service Deficit is a positive amount, it is added to the total aggregate expenditures. If Total Food Service Deficit is a negative amount, zero dollars are displayed.

49,199.2385,061.420.000.000.000.00

76,313.46119,589.520.000.000.000.00

1,077,653.601,122,992.100.000.00

41,106.0742,332.40667,932.27684,017.89

1,912,204.632,053,993.33

TOTAL FOOD SERVICES DEFICITRevenue 8198 (Other) -Revenue 7198 (Other) -Revenue 6998 (Fed) -Revenue 6398 (Fed) -Revenue 6298 (Fed) -Revenue 6198 (Fed) -Revenue 4398 (State) -Revenue 4198 (State) -Revenue 2298 (Local) -Total Program 98 +

FY 2013 - 14FY 2014 - 15

Data Items Used in the Federal Cross-Cutting Maintenance of Effort Test

Preliminary Federal Cross-Cutting Maintenance of EffortREPORT F196E.S.D. 189COUNTY: 15

RUN:11/6/2015 8:41:23 AM

Island



Page 2 of 2

1.08FY 14-15/FY 13-14

43,171,856.6046,637,013.25= (equals)0.000.00+ (plus)0.000.00+ (plus)0.000.00+ (plus)0.000.00+ (plus)0.000.00+ (plus)0.000.00+ (plus)0.000.00+ (plus)0.000.00+ (plus)0.000.00+ (plus)

Total Expenditures for Preliminary Maintenance of Effort

Capital Outlay, Food ServicesCapital Outlay, Othr Comm SrvCapital Outlay, Day CareCapital Outlay, Comm SchoolsCapital Outlay, Public Radio/TVCapital Outlay, Inst Pgm, OthrCapital Outlay, Yth Trg Pm, FedCapital Outlay, Target Asst, FedCapital Outlay, Comp, Othr

FY 2013 - 14FY 2014 - 15OperationDescription

The amount for the current fiscal year should be at least 90 percent of the previous year's amount.

of 1

This is the preliminary Vocational Education Maintenance of Effort. Adjustments may be made to the data below through December following the fiscal year end. Therefore, this may change the results to the final test completed after the December adjustments.

1.03FY 14-15 / FY 13-14

1,609,538.961,658,244.68= equals

0.000.00- (minus)

0.000.00- (minus)

38,910.3433,468.28- (minus)

0.000.00+ (plus)

0.000.00+ (plus)

0.000.00+ (plus)

37,057.4731,874.55+ (plus)

130,355.68133,486.11+ (plus)

1,481,036.151,526,352.30+ (plus)

Total Expenditures for Preliminary Maintenance of Effort

Secondary Vocational Education Revenue

Skill Center Revenue

Secondary Vocational Education Revenue

Program 46, Skill Center--Federal

Program 45, Skill Center--State

Program 39, Vocational--Other Categorical

Program 38, Vocational--Federal

Program 34, Middle School Career and Technical Education-State

Program 31, Vocational--Basic State

FY 2013 - 14FY 2014 - 15Operation Description

This report is for information only and does not reflect on the financial condition of the district.


REPORT F-196

E.S.D. 189

COUNTY: 15

RUN: 11/6/2015 8:41:24 AM

Island



RUN: 11/6/2015 8:41:25 AM

Financial Edit Report Fiscal Year 2014-2015

Oak Harbor School District No.201

REPORT F196

E.S.D. 189

COUNTY: 15 Island

Page 1 of 2

Info 1.598 On the Schedule of Long-Term Liabilities (GF), the Beginning Outstanding Debt for Capital Leases at September 1 is not equal to the Ending Outstanding Capital Leases at August 31 of the previous year.

42,008.00 0.00

Info 1.611 On the Data Requirements for Supplemental Reports Education Job Funds expenditures are blank. Did your district incur Education Job Fund expenditures?

0.00

Info 1.600 On the Data Requirements for Supplemental Reports the mitigation fees item is blank. Did your district receive mitigation fees revenue this year?

0.00

Info 1.599 On the Data Requirements for Supplemental Reports the impact fees item is blank. Did your district receive impact fees revenue this year?

0.00

Info 1.585 On the Special Education Maintenance of Effort test, ONE of the values on line 5, 8, 10, OR 12 is zero or a positive number. Your district has passed the Preliminary Special Education MOE test. "Good job"

Info 1.598 On the Schedule of Long-Term Liabilities (GF), the Beginning Outstanding Debt for Total Long-Term Liabilities at September 1 is not equal to the Ending Total Long-Term Liabilities at August 31 of the previous year.

1,048,994.86 1,006,986.86

Info 1.589 On the Data Requirements for End-of-Year Reporting to Apportionment report, your district's Fire Protection Services expenditures are blank. Did your district incur Fire Protection Services expenditures?

Info 1.588 Your district has passed the Preliminary Federal Cross-Cutting MOE. Current year aggregate expenditures are greater than the previous year aggregate expenditures. *Good job*

Type Number Message Amount 1 Amount 2

GENERAL FUND

ASSOCIATED STUDENT BODY FUND

Associated Student Body Fund: Cleared all edits

Continued

RUN: 11/6/2015 8:41:25 AM

Financial Edit Report Fiscal Year 2014-2015

Oak Harbor School District No.201

REPORT F196

E.S.D. 189

COUNTY: 15 Island

Page 2 of 2

TRANSPORTATION VEHICLE FUND

CAPITAL PROJECTS FUND

DEBT SERVICE FUND

Debt Service Fund: Cleared all edits

Capital Projects Fund: Cleared all edits

Transportation Vehicle Fund: Cleared all edits

PERMANENT FUND

Permanent Fund: Cleared all edits

PRIVATE PURPOSE TRUST/OTHER TRUST FUND

Private Purpose Trust/Other Trust Fund: Cleared all edits

oak harbor school district 201 notes to the financial ...€¦ · oak harbor school district 201...

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